Search results

This paper aims to explore the biodiversity and threatened species extinction reporting of 54 biodiversity-indexed companies on the Indonesia Stock Exchange (IDX). The primary objectives are to explore the rhetoric of biodiversity disclosure as a practice of virtue ethics and to identify instances of emancipatory extinction accounts on the International Union for Conservation of Nature (IUCN) Red List.

The research sample comprised 54 biodiversity-indexed companies on the IDX. A content analysis of the narrative text of their annual and sustainability reports for 2020 was conducted to discern the rhetoric of biodiversity disclosure as an ethical practice using Aristotle’s rhetoric (ethos, logos and pathos). The identification of extinction accounts listed on the IUCN Red List was conducted based on criteria established in the conceptual framework of Atkins and Maroun (2018).

All 54 companies used ethos, logos and pathos in their biodiversity disclosure as a virtuous practice. These disclosures improve the tone of corporate communications and enhance accountability and transparency. Low-profile companies showed a greater propensity for reporting biodiversity disclosures compared to high-profile companies. Additionally, the authors identified 14 companies informing extinction accounts that qualify as emancipatory accounts, with high-profile companies disclosing extinction more frequently than low-profile ones. Emancipatory accounting highlighted species such as turtles, orangutans, elephants, rhinos, turtles and medicinal plants. These accounts are intended as a form of accountability to the species.

The limitation of this research is the observation of annual reports in one period. Future studies can add more observation periods to see the consistency of companies in disclosing biodiversity and extinction.

Companies can adopt the rhetorical strategy of ethos, logos and pathos in disclosing their biodiversity. For policymakers, it is important to establish regulations to encourage companies to disclose biodiversity. The implications for accountants, to contribute more to biodiversity and extinction reporting, considering that previously sustainability accounting reporting was mostly carried out by nonaccountants.

Regarding social implications, emancipatory accounts aimed at preventing the extinction of animals such as birds, orangutans and rhinos will have significant social and natural impacts.

This research represents the first use of Aristotelian rhetoric and virtue to understand biodiversity disclosure as virtue rhetoric and extinction disclosure as emancipatory accounting. This rhetoric is a benevolent persuasion tool that can shape the audience’s thinking and behavior in a more ethical manner concerning biodiversity issues. It provides evidence of the role of accounting as a social and moral practice, which is particularly relevant in the face of a complex reality and increasing concerns, notably regarding the threat of biodiversity loss and extinction.

This study aims to explore how CEO narcissism drives investment in corporate social responsibility (CSR) and its mediating mechanism.

This study includes panel regression based on archival data.

CEO narcissism leads to signaling of organizational virtuous orientation that results in increase in CSR investment.

Relevance of CEO traits on CSR remains unexplored in emerging markets context, especially the underlying mechanism. This study uncovers these mechanisms.

This paper is intended as an original contribution to researching ESG from a PR perspective, as well as offering a case study of the use of letters as a mode of corporate communication.

The methodology is interdisciplinary but is centred on a critical discourse analysis of the organizational rhetoric on ESG in the annual letters of BlackRock CEO Larry Fink from 2018 to 2023. The article also considers the content of the BlackRock letters alongside the campaign rhetoric deployed by opponents to ESG over the same period.

The analysis of the letters showed up a difference in tempo and tone between the courteous, collaborative and somewhat “corporate” style of text in the Fink letters and the more urgent and confrontational tone of opponents that adopted a populist line of argumentation against ESG in general and Larry Fink and BlackRock in particular.

While advantages can accrue to CEOs and corporations for speaking out on issues, there are also perils awaiting in the contemporary environment for opinion. The findings suggest it is also important to gauge the intensity of cultural and political division in society when speaking out on contentious issues and make a judgement on whether to proceed based on that analysis. Moreover, in countries where the middle ground of public opinion has eroded, ideology and cultural affiliations can prevail instead of openness to argument and counter-argument on topics such as climate change.

The paper presents a fresh case study of a CEO who has been prominent in shaping the discourse on ESG, which has itself become is a matter of contemporary relevance to public relations. The findings offer original insights that are additive to existing guidance and criteria for CEOs deciding to speak out on issues on behalf of their organizations.

This study aims to explore the attraction, influence and persuasive effect of advertising (with or without metaphor) across different types of hotels (luxury vs. budget hotels).

Two independent variables – namely, the hotel category (luxury versus budget) and the use of rhetorical figures (text with metaphors versus text without metaphors) – serve as the basis for the investigation. The research design is a 2 × 2 within-subjects construct based on eye-tracking methodology complemented by questionnaire-based data collection. Participants were engaged with hotel advertisements under four specific conditions, each reflecting a distinct combination of the two independent variables.

The findings reveal the augmented attention-grabbing prowess of advertisements that use metaphors compared to those that do not. Furthermore, the study findings reveal that the hotel category significantly influences the efficacy of advertising; advertisements promoting luxury hotels were found to stimulate superior impression recall, garner higher customer affinity and prompt a more potent intention to patronize the hotel. Finally, the study shows that neither congruent nor incongruent pairings of visual (budget or luxury hotel) and verbal elements (with or without metaphor) yield additional advertising benefits.

This research addresses the limited empirical guidance available for hotel operators at various levels regarding the design of advertisements incorporating rhetorical devices. It highlights the potential benefits of using figurative rhetoric, especially metaphors, in advertising for both budget and luxury hotels. The study reveals a notable correlation between hotel category, particularly luxury offerings, and customer attention, retention, preference and intention to visit. Furthermore, it encourages hotel operators, regardless of their hotel’s ranking, to incorporate metaphorical language into their advertising designs, underscoring the need for strategic integration in overall advertisement planning.

Using high-resolution online eye-tracking technology, this study innovatively examines the influence of hotel category and rhetorical devices on the effectiveness and attention-grabbing potential of advertisements. Through this approach, the study seeks to offer valuable managerial and advertising insights for those involved in hotel marketing.

Legislators continue to label Critical Race Theory (CRT) and other race-based concepts as divisive. Nevertheless, CRT, at its core, is committed to radical transformation and addressing issues of race and racism to understand how People of Color are oppressed. Through rhetoric and legislative bans, this current anti-CRT movement uses race-neutral policies and practices to limit and eliminate CRT scholars, especially faculty members, from teaching and researching critical pedagogies and other race-based topics.

Through semi-structured interviews using Critical Race Methodology (CRM), the authors sought to understand how 40 faculty members challenged the dominant narratives presented by administrators through their responses to CRT bans. Additionally, this work aimed to examine how administrators’ responses complicate how faculty make sense of CRT bans.

Findings describe three major themes: (1) how administrators failed to respond to CRT bans, which to faculty indicated their desire to present a neutral stance as the middle ground between faculty and legislators; (2) the type of rhetoric administrators engaged in exemplified authoritarian approaches that upheld status quo narratives about diversity, exposing their inability to stand against oppressive dominant narratives; and (3) institutional leaders’ refusal to address the true threats that faculty members faced reinforced the racialized harm that individuals engaging in CRT work must navigate individually.

This study is one of the few that provide empirical data on this current anti-CRT movement, including problematizing the CRT bans, and how it affects campus constituents such as faculty members.

As a business executive and philanthropist, Mary Kay Ash is legendary as a glass-ceiling breaker. With the belief that Mary Kay Ash is both modern and relevant, while simultaneously legendary, the overall purpose of this paper is to explore the role of Mary Kay Ash as an influential entrepreneur. This research responds to the call by Cogliser and Brigham (2004) for an increased understanding of how entrepreneurial leaders influence, challenge, inspire and develop followers.

Following on research by Hoppe (2013), this objective was accomplished via a pentadic analysis of Mary Kay Ash’s rhetoric aimed to influence the mental mindset of readers (followers) over the course of generations. Burke’s pentad was the sense-making tool used for examining Ash’s rhetoric of influence as an entrepreneurial leader. The data used in the pentadic analysis were also analyzed via Linguistic Inquiry and Word Count (LIWC) and IBM Watson Emotion Analysis to see where analyses might converge or diverge.

Based on the analysis of her written work, Mary Kay Ash resided at the intersection of leadership and entrepreneurship and, in so doing, was an influencer. Her primary rhetorical approach to influencing was idealism. Interwoven in her writings, she also exhibited both pragmatism and realism. She knew that she had to start the business to have the future she desired and that she needed to train her team appropriately for success to be forthcoming. The motivation in Mary Kay Ash’s rhetoric was that of influencing people so they would be the best that they could be.

Qualitative research brings with it an array of inevitable research problems. Pentadic analysis cannot be judged by the basic objective standards of reliability and validity because objective reality does not exist in personal interpretation. That is, one person as a critic cannot be impartial because the interpretation is only one personal way of viewing the data and another critic might view the same pentads and come up with different ratios. With this subjectivity in mind, however, the data used in the pentadic analysis were also analyzed via LIWC and IBM Watson Emotion Analysis to see where analyses might converge or diverge.

The findings from this research denote clearly that Mary Kay Ash was a forerunner of the modern day influencer. As a primogenitor of the influencer marketing phenomenon, Mary Kay Ash’s entrepreneurial legacy is expected to continue through generations of followers. This finding speaks to the importance of today’s entrepreneurs using the spoken and written word to influence others and create a lasting organizational legacy.

Countless scholars have used pentadic analysis, with a variety of artifacts, to examine the motives behind the rhetoric. However, rhetoric as a means of persuasion and influence has received little attention within the context of the written works by management gurus (Jones et al., 2009), and, aside from the exploration by Berglund and Wigren (2012), the narrative of entrepreneurial influence has not benefitted from close examination.

This paper aims to critically examine how dual-listed multinational enterprises (MNEs) that are embedded across multiple national contexts interact with other actors to shape the diversity, equality and inclusion (DEI) narrative, outcomes and the associated dynamics of social change in the mining industry.

The authors use data from the publicly available sustainability reports of two global mining conglomerates with dual-listing structure, Rio Tinto and Anglo American, alongside prevalent DEI regulations in the UK, Australia and South Africa to understand how DEI discourse and practice and the corresponding role of key actors have evolved since 2015. The authors combine a case study approach with topic modelling and qualitative content analysis to critically analyse the linkage between actors’ stated posture and actions in their DEI field and their impact upon various exchange relationships within the mining industry exchange field over the period 2015–2021.

The analysis revealed three broad phases of evolution in the DEI involvement of the MNEs emphasizing on diversity, equality and inclusion, respectively. Both firms progressed at a different pace across the three phases highlighting the need for a systemic perspective when addressing DEI concerns.

This paper is one of the earliest to adopt an issue and exchange field perspective towards examining the complexity of DEI. Taking a critical performative stance, the authors argue that for improving convergence between MNEs’ DEI rhetoric and reality and to advance DEI in new ways organizations and policymakers must devise structural interventions in the DEI field that substantively impact MNEs’ industry exchange field relationships.

Prior research has drawn from entrepreneurial practice to conceptualize a variety of discreet narrative types. Research has also demonstrated that narratives are a practical and useful tool for entrepreneurs in many stages of the entrepreneurial process. This paper proposes a new narrative, shared narrative, and a conceptual model for how entrepreneurs might build such a narrative that is strategic in nature.

First, the authors review the types of narrative and introduce shared narrative as an account that narrativizes both the entrepreneur and relevant stakeholders. Then, integrating theoretical concepts from constitutive rhetoric and value co-creation, the authors introduce a conceptual framework as a three-stage process guide for entrepreneurs to build shared narratives for strategic stakeholder engagement. Leveraging the power of shared roles and salient values as the key to pre-story building process, the intended audience of the story (i.e. consumer, investor) is present from the inception of the story and integral to its success.

The authors assert that entrepreneurs need to adopt a shared narrative approach for strategic purposes. Further, the development of a shared narrative begins at the pre-story process of co-creation, focused on identifying the roles and values entrepreneurs share with their various stakeholders. Incorporating these shared roles and salient values into the entrepreneurial narrative will result in a narrative that is compelling, authentic and adaptable to different stages of the entrepreneurial process and for multiple stakeholder audiences. Post-story, this authentic narrative will result in higher levels of engagement from both the audience and the entrepreneur in the form of reciprocal action.

This paper proposes a new narrative and provides a structured process to support entrepreneurs in building shared narratives for strategic engagement with a wide range of stakeholders.

This paper aims to explore how historical context influences the content and selection of rhetorical legitimation strategies. Using case study method, this paper will focus on how insurance companies and labor tried to defend their legitimacy in the context of enactment of Medicare in the USA. What factors influenced the strategic (rhetorical) decisions made by insurance companies and labor unions in their institutional work?

The study is empirically grounded in archival research, involving an analysis of over 9,000 pages of congressional hearings on Medicare covering the period 1958–1965.

The authors show that rhetorical legitimation strategies depend significantly on the specific historical circumstances in which those strategies are used. The historical context lent credibility to certain arguments and organizations are forced to decide either to challenge widely held assumptions or take advantage of them. The authors show that organizations face strong incentives to pursue the latter option. Here, both the insurance companies and labor unions tried to show that their positions were consistent with classical liberal ideology, because of high respect of classical liberal principles among different stakeholders (policymakers, voters, etc.).

It is uncertain how much the results of the study could be generalized. More information about the organizations whose use of rhetorics the authors studied could have strengthened our conclusions.

The practical relevancy of the revised paper is that the authors should not expect hegemony challenging rhetorics from organizations, which try to influence legislators (and perhaps the larger public). Perhaps (based on the findings), this kind of rhetorics is not even very effective.

The paper helps to understand better how organizations try to advance their interests and gain acceptance among the stakeholders.

In this paper, the authors show how historical context in practice influence rhetorical arguments organizations select in public debates when their goal is to influence the decision-making of their audience. In particular, the authors show how dominant ideology (or ideologies) limit the options organizations face when they are choosing their strategies and arguments. In terms of the selection of rhetorical justification strategies, the most pressing question is not the “real” broad based support of certain ideologies. Insurance company and labor union representatives clearly believed that they must emphasize liberal values (or liberal ideology) if they wanted to gain legitimacy for their positions. In existing literature, it is often assumed that historical context influence the selection of rhetorical strategies but how this in fact happens is not usually specified. The paper shows how interpretations of historical contexts (including the ideological context) in practice influence the rhetorical strategies organizations choose.

Islamic banks (IBs) place significant importance on their religious identity, prompting the utilization of impression management (IM) strategies to emphasize such identity. This paper aims to discuss the motivations behind using IM in the creation of religious identity by IBs, and to explore the use of religious symbols and language as a form of religious rhetoric. It is argued that to counteract the threats to their religious identity, IBs use IM techniques, predominantly through the inclusion of religious symbols and rhetoric.

An empirical exploratory study, using content analysis, was conducted on the annual reports of the largest IBs for the year 2022. The analyses involved a total of 39 banks based on a filtered list from The Banker’s Top Islamic Financial Institutions of 2022. A manual content analysis was undertaken to extract religious symbols, images and contents.

The findings reveal the use of IM techniques that emphasize the religious identity of these banks. Notably, IBs consistently reaffirm their commitment to Sharia compliance and disclose their contributions to Zakah. In addition, the analysis reveals the incorporation of Quranic verses, religious iconographic images and other religious rhetoric statements in the annual reports of many IBs.

The analysis concludes that the assertion by IBs that their guiding principles are rooted in Islamic values are supported by the religious terminology and imagery embedded in their annual reports. Alongside mere religious symbolism, the terms and images are integral part of the corporate identity of the Islamic that not only sends persuasive signals to stakeholders but also help build an impression on the activities of the IBs.

IM has been a key objective and strategy of companies. This study aimed at exploring whether and how IBs used religious symbolism as an integral part of IM and corporate identity.