Search results

This study aims to respond to calls for more research to understand how sustainability control systems (SCSs) feature (or do not feature) in short-term operational and long-term strategic decision-making.

An in-depth case study of a large multinational organisation undertaking several rounds of sustainability reporting is presented. Data collection was extensive including 26 semi-structured interviews with a range of employees from senior management to facility employees, access to confidential reports and internal documents and attendance of company meetings, including an external stakeholder engagement meeting and the attendance of the company’s annual environmental meeting. A descriptive, analytical and explanatory analysis is performed on the case context (Pfister et al., 2022).

Simon’s (1995) levers of control framework structures our discussion. The case company has sophisticated and formalised diagnostic controls and strong belief and boundary systems. Conventional management controls and SCSs are used in short-term operational decision-making, although differences between financial imperatives and other aspects such as environmental concerns are difficult to reconcile. SCSs also provided information to justify company actions in short-term decisions that impacted stakeholders. However, SCSs played a very limited role in the long-term strategic decision. Tensions between social, environmental and economic factors are more reconcilable in the long-term strategic decision, where holistic risks and opportunities need to be fully identified. External reporting is seen in a “constraining” light (Tessier and Otley, 2012), and intentionally de-coupled from SCSs.

This paper responds to recent calls for rich, holistic and contextually-grounded perspectives of sustainability processes at an extractives company. The study provides novel insight into how SCSs are used (or not used) in short-term or long-term decision-making and external reporting. The paper illustrates how a large company is responding to sustainability pressures within the unique contextual setting of New Zealand. The study outlines the imitations of existing practice and provides implications for how sustainability-based internal controls can be better embedded into organisations.

We develop a conceptual framework as a basis for thinking about the impact of extractive industries and emancipatory potential of alternative accounts. We then review selected alternative accounts literature on some contemporary issues surrounding the extractive industries and identify opportunities for accounting, auditing, and accountability research. We also provide an overview of the other contributions in this special issue.

Drawing on alternative accounts from the popular and social media as well as the alternative accounting literature, this primarily discursive paper provides a contemporary literature review of identified issues within the extractive industries highlighting potential areas for future research. The eight papers that make up the special issue are located within a conceptual framework is employed to illustrate each paper’s contribution to the field.

While accounting has a rich literature covering some of the issues detailed in this paper, this has not necessarily translated to the extractive industries. Few studies in accounting have got “down and dirty” so to speak and engaged directly with those impacted by companies operating in the extractive industries. Those that have, have focused on specific areas such as the Niger Delta. Although prior studies in the social governance literature have tended to focus on disclosure issues, it is questionable whether this work, while informative, has resulted in any meaningful environmental, social or governance (ESG) changes on the part of the extractive industries.

The extensive extractive industries literature both from within and outside the accounting discipline makes a comprehensive review impractical. Drawing on both the accounting literature and other disciplines, this paper identifies areas that warrant further investigation through alternative accounts.

This paper and other contributions to this special issue provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research into the extractive industries.

Almost five years after legalization, the unlicensed cannabis market is still thriving in Canada, and legacy cannabis retailers continue to face barriers to legal market entry. This study aims to shed light on these challenges and offer policy recommendations supporting legacy retailers and the government’s goals of enhancing public safety and displacing the unlicensed market.

This study reviewed online sources, including the media, gray literature, government, and other policy and legal websites, to identify legacy retailers’ challenges to entering the Canadian ecosystem since legalization and policy approaches of legalized jurisdictions with similar issues.

Legacy retailers face financial, legal and social barriers to entering the legal market. The Canadian government should focus on lowering and eliminating these barriers by developing programs that reduce financial risks and required capital, facilitate partnership programs and accelerators, provide innovative options that reduce overhead expenses, encourage pooled ownership to support small businesses, prioritize market entry for equity-deserving individuals and enable automatic expungement. A description of programs that have been implemented in other jurisdictions to address similar barriers is provided.

The policy recommendations in this paper would enable increased entrepreneurship and employment in a growing sector. While the tax revenue earned from the new market entrants may not be enough to support all the recommended policy initiatives, it could be reinvested to fund some of them creating sustainable growth opportunities.

The paper provides practical, timely policy recommendations on expanding the legal cannabis market in Canada and addressing unintended negative consequences of current policies.

The purpose of this paper is to conceptualize how past corporate social responsibility (CSR) affects the occurrence of organizational misconduct by the means of moral licensing.

To this end, the authors conduct a conceptual review and develop a framework illustrating how moral credits and moral credentials (moral licensing) may institutionalize irresponsibility and lead to subsequent misconduct.

The authors propose a conceptual framework that describes the relationship between past CSR and organizational misconduct by the means of moral licensing. Based on initial literature-based findings, this paper provides confirmatory evidence for the authors’ framework and illustrates that past CSR might be used as a moral licensing tool that eventually fosters the occurrence of organizational misconduct.

The authors propose future researchers account for the moral licensing effect when examining the antecedents of misconduct and explore the potential moderators of this effect.

The authors recommend that organizations establish management control systems that specifically address the issue of moral licensing when evaluating CSR initiatives. The authors also propose that organizations should adhere to a consistent CSR strategy that potentially fosters the selection of moral leaders who are not prone to moral licensing.

To the best of the authors’ knowledge, this paper is the first to connect corporate social responsibility, moral licensing and organizational misconduct from a conceptual perspective.

This study aims to gain a comprehensive understanding of adolescent’s experiences of individual school social work counselling in Swedish elementary schools.

The study encompasses interviews with 16 adolescents about their experiences of individual counselling with school social workers (SSWs). The data was analysed using conventional content analysis.

The main result was the adolescents’ desire “to navigate to shore” to speak freely about their whole lives with a professional SSW and find a “ safe haven,” […] where a trusting professional cared for and comforted them in counselling. The counselling contact contributed to increased knowledge about oneself. The results reveal the importance of the SSWs paying attention and listening to the adolescents’ narratives. The creation of a coherent life narrative enables to finally end counselling and “Cast off.”

The results highlight the importance of Swedish SSWs focusing on individual counselling sessions with adolescents to provide a setting for growth.

This paper aims to examine the effects of extractive activities on the well-being of local communities and assesses stakeholder expectations of resource benefits and the corporate social responsibility (CSR) practices of oil companies in Ghana.

The paper uses a qualitative approach based on an exploratory research design to investigate the opinions and experiences of stakeholders in the growing oil and gas industry in Ghana.

The empirical findings demonstrate that entry negotiated agreements and local content requirements in the offshore oil industry have minimal benefits because of the lack of linkages with the economies of local communities. Additionally, the nature of CSR practices within the extractive industry is directly traceable to the resource governance arrangements and plural logics in Ghana’s institutional context.

This study only provides insights into natural resource governance and CSR issues in offshore oil and gas projects. Thus, the findings are not generalisable to the entire industry, including onshore drilling, which have other sustainability issues.

This research highlights the gap in natural resource management in Ghana and the effects of community expectations on CSR practices in the oil and gas industry. Therefore, this study posits the significance for including compliance requirements for improving the well-being of host communities in entry negotiated agreements and local contents.

By highlighting the nuanced issues in natural resource management within the oil and gas industry in Ghana, this paper makes significant contributions to the CSR and sustainability literature.

Background: Amid increasing leadership failures in the global business context, the mining industry is one of the industries with many adverse incidents, affecting employee safety, the environment, and surrounding communities. Emerging economies tend to have unique socio-economic challenges and greater relative economic dependence on mining, presenting unique challenges to leaders. The purpose of this research was to study the realities of responsible leadership in the mining industry in an emerging economy.

Methods: A qualitative research study, consisting of semi-structured interviews was conducted. Nine senior mine managers were selected to represent perspectives from different operations and mining houses. Data was gathered from August to October 2020 in South Africa, an emerging economy with significant mining operations. A thematic analysis of interview transcripts was conducted through the use of software, rendering five themes, with 12 sub-themes.

Results: The research found that requirements on mining leaders in emerging economies demand consistent balancing of a complex set of competing risks, whilst attending to paradoxical requirements among operations, and internal and external stakeholders. Leaders face several competing requirements from stakeholders, the environment, mining practices, and time frames. Responsible leaders must navigate a paradoxical maze of needs and time horizons, with several conflicting forces and dilemmas, and dichotomous relationships. Responsible leadership in the mining industry of an emerging economy is a proverbial minefield of paradoxes and dilemmas between responsible intentions and practical realities. These paradoxes and dilemmas are specifically acute in the context of emerging economies due to the dire socio-economic situations. A total of 10 competencies emerged as essential responsible leadership requirements in this context.

Conclusions: The study provides an in-depth understanding of the intricacies of responsible leadership in the mining industry of an emerging economy. This understanding will contribute to capacitating leaders in the mining industries of emerging economies to act responsibly.

The purpose of this paper is to investigate how voluntary citizenship behaviour towards an individual (VCB-I) is linked with vicious knowledge hiding (VKH), and why members, within a mastery climate, tend to participate in less VKH after their engaging in VCB-I. The authors, according to the moral licensing theory, propose that moral licensing mediates the relationship between VCB-I and VKH, and that a mastery climate weakens the hypothesised link via moral licensing.

This study surveys 455 valid matching samples of subordinates and supervisors from 77 working teams in China at two time points and explores the relationship between VCB and VKH, as well as the underlying mechanism. A confirmatory factor analysis, bootstrapping method and hierarchical linear model were used to validate the research hypotheses.

The results show that VCB-I has a significant positive effect on VKH; moral credentials play a mediating role in the relationship between VCB-I and VKH; and the mastery climate moderates the positive effect of moral credentials on VKH and the mediating effect of moral credentials. In a high-mastery climate, the direct effect of moral credentials on VKH and the indirect influence of VCB-I on VKH through moral credentials are both weakened, and conversely, both effects are enhanced in a low-mastery climate. However, contrary to the expected hypothesis, moral credits do not mediate the relationship between VCB-I and VKH, which may be due to the differences in the mechanisms between the two moral licensing models.

Prior research has mainly focused on the “victim-centric” perspective to examine the impacts of others’ behaviour on employees’ knowledge hiding. Few works have used the “actor-centric” perspective to analyse the relationship between employees’ prior workplace behaviour and their subsequent knowledge hiding intention. In addition, this study enriches the field research on the voluntary aspects of organisational citizenship behaviour, which differs from its involuntary ones.

Despite its prevalence and serious negative impact on consumer behavior, marketing strategies and social welfare, little is known about how to effectively curb moral licensing. Drawing on research in warm-glow giving and virtue signaling, this paper aims to propose that social sharing can help alleviate the moral licensing effect; and this effect is mediated by moral self-regard and moderated by temporal distance.

Two experimental studies were conducted in a laboratory setting using large samples. In particular, Study 1 was designed to test the proposed main and mediation effects, and Study 2 was designed to further examine the proposed moderation effect.

Study 1 demonstrates after having shared a prior moral behavior on social media, people are more likely to engage in another moral act subsequently. This is because that sharing a prior moral behavior on social media leads to a drop in moral self-regard, which, in turn, boosts a subsequent moral intention. Study 2 further shows that after having shared a prior moral behavior on social media, when making a decision for the present, people are more likely to engage in a subsequent good deed; however, this effect is diminished when people are making such a decision for the future.

This work provides important implications for marketing managers and policymakers. In particular, this research suggests that social sharing can be an effective tool to encourage individuals’ consistent moral behavior so as to promote individual and collective well-being. Moreover, the findings demonstrate that temporal distance and social sharing can interact to reduce the moral licensing effect. In practice, this research contributes to the development of effective marketing strategies, particularly for those companies that aim to integrate sustainability into their business practices.

In contrast to previous research examining the cognitive approach to curbing moral licensing, this research explores a new, powerful behavioral approach to alleviating the moral licensing effect. Furthermore, this research consolidates previous findings on the relationship between identity signaling and self-regard, increases the scope of identity signaling research and offers a bridge between research on identity signaling and research on moral licensing. Finally, this research adds to understanding of moral licensing by showing that the moral licensing effect may vary depending on contextual factors and, therefore, is more malleable than previously thought, which opens up future research opportunities to explore when and how the moral licensing effect can be alleviated.

This paper aims to examine how CEO talk of sustainability in CEO letters evolves in a period of increased expectations from society for companies to increase their transition towards becoming more sustainable and to better account for progress and performance within the sustainability areas.

By adopting an interpretive textual approach, the paper provides a careful analysis of how CEO talk of sustainability in CEO letters of large listed Swedish companies developed during 2008–2017.

The talk of sustainability is successively becoming more elaborated, proactive and multidimensional. CEOs frame their talk by adopting different perspectives: the distinct environmental, the performance and meso, the product-market-oriented and the sustainability embeddedness and value creation. The shift towards an embeddedness and value-creation perspective in the later letters implies that the alleged capitalistic and short-sighted focus on shareholder value maximisation might be changing towards a greater focus on sustainability embeddedness as an important goal for succeeding with the transition towards a sustainable business.

The findings are relevant for policymakers and government bodies when developing policies and regulations aimed at improving the positive impact of companies on global sustainable development. Findings are also useful for management teams when structuring their sustainability talk as a response to external pressure.

The findings provide relevant input on how social norms, values and expectations are shaping the corporate discourse on sustainability.

The findings of this study contribute to an increased understanding of the rhetorical response in influential CEO letters to the surrounding sustainability context, including new national and international policies as well as sociopolitical events and discourses related to sustainability. This offers a unique frame of reference for further interpretational work on how CEOs frame, engage in and shape the sustainability discourse.