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This research paper aims to investigate the effects of internal audit’s (IA) use of data analytics and the performance of consulting activities on perceived IA quality.

The authors conduct a 2 × 2 between-subjects experiment among upper and middle managers where the use of data analytics and the performance of consulting activities by internal auditors are manipulated.

Results highlight the importance of internal auditor use of data analytics and performance of consulting activities to improve perceived IA quality. First, managers perceive internal auditors as more competent when the auditors use data analytics. Second, managers perceive internal auditors’ recommendations as more relevant when the auditors perform consulting activities. Finally, managers perceive an improvement in the quality of relationships with internal auditors when auditors perform consulting activities, which is strengthened when internal auditors combine the use of data analytics and the performance of consulting activities.

From a theoretical perspective, this research builds on the IA quality framework by considering digitalization as a contextual factor. This research focused on the perceptions of one major stakeholder of the IA function: senior management. Future research should investigate the perceptions of other stakeholders and other contextual factors.

This research suggests that internal auditors should prioritize the development of the consulting role in their function and develop their digital expertise, especially expertise in data analytics, to improve perceived IA quality.

This research tests the impacts of the use of data analytics and the performance of consulting activities on perceived IA quality holistically, by testing Trotman and Duncan’s (2018) framework using an experiment.

Attracting resources (financial and non-financial), supporters and the community’s attention to sports and physical activity has become essential for local sports associations (LSAs). Corporate social responsibility (CSR) initiatives are innovative and less imitable tools for strengthening relationships with customers (Lim et al., 2018), and there needs to be relevant research on CSR and the variables discussed in this study at the level of small sports organizations. Moreover, past research has focused on professional sports organizations in developed and non-Islamic countries. So, the following research questions are: What is the influence of CSR initiatives on the organizational reputation, brand equity and customer satisfaction of LSAs operating in the context of recreational sports, particularly in Islamic developing countries, and how does this relationship evolve within the framework of small sports organizations?

Participants (n = 290) consisted of all customers who used the services of LSAs in the Islamic Republic of Iran). This research seeks to measure the relationship between variables within a causal model based on structural equation modeling.

This study critically examines the connection between CSR, customer satisfaction, organizational reputation and brand equity in LSAs. This study presents a model that explores how CSR influences customer satisfaction, reputation and brand equity in LSAs in developing countries.

Consequently, customers are likely to feel more satisfied with LSAs that demonstrate a commitment to CSR, and this leads to evaluations of the organization’s reputation and brand equity, ultimately resulting in outcomes for them.

This research presents a comprehensive theoretical model that examines the relationship between CSR, customer satisfaction, reputation and brand equity of LSAs in developing Islamic countries. LSAs must understand and recognize customer interests in social issues and their response to various CSR programs.

This study aims to investigate the impact of stakeholders’ nonfinancial resources (NFRs) on companies’ profitability, filling a significant gap in the literature regarding the role of NFRs in value creation.

Data from 76 organizations from 2017 to 2019 were collected and analyzed. Four primary NFRs and their key value drivers were identified, representing core elements that support different dimensions of a company’s performance. Statistical tests examined the relationship between stakeholders’ NFRs and financial performance measures.

When analyzed collectively and individually, the results reveal a significant positive influence of stakeholders’ NFRs on a firm’s profitability. Higher importance assigned to NFRs correlates with a higher return on sales.

This study contributes to the literature by empirically bridging the gap between stakeholder theory and the resource-based view, addressing the intersection of these perspectives. It also provides novel insights into how stakeholders’ NFRs impact profitability, offering valuable implications for research and managerial practice. It suggests that managers should integrate nonfinancial measures of NFRs within their performance measurement system to manage better and sustain companies’ value-creation process.

This study aims to explore to what extent stakeholder engagement affects the sustainability reporting (SR) process and if it succeeds in facilitating the encounter between demand and supply of accountability, as well as the main challenges of this practice, by focusing on a crucial and under-investigated public sector area, the judicial system.

The study adopts an action research (AR) approach. Specifically, it focuses on a specific phase (i.e. stakeholder engagement) of the broader project that was carried on from 2019 in an Italian Public Prosecutor’s Office. Data were collected from multiple sources, i.e. written notes and reports gathered during meetings, the survey administered to stakeholders and the published sustainability reports.

Stakeholder engagement may be a valuable and effective tool for improving the level of accountability, as it increases the responsiveness of SR to the informative needs of stakeholders. However, the study also highlights some critical points that must be addressed to exploit this fully. Among these is the need to act upstream of the process by working on an accounting system that goes beyond the economic dynamics and can effectively answer the accountability demand.

The study contributes to theoretical and empirical knowledge by exploring a topic and a public sphere still limited investigated, i.e. the stakeholder engagement in sustainability in the judicial sector. The AR approach also presents some originality points, as it is low widespread in management and accounting literature.

This paper aims to explore challenges and opportunities associated with young carers' employment in Australia.

Using a multi-stakeholder approach, this study captures the reflections of stakeholders (n = 8) and young carers (n = 10) about opportunities for, and experiences of, paid employment for young carers.

Despite many organisations internationally increasingly pushing diversity agendas and suggesting a commitment to equal opportunity experiences, this study found that young carers' work opportunities are often disrupted by their caring role. For young carers to be successful in their careers, organisations need to provide further workplace flexibility, and other support is required to attract and retain young carers into organisations and harness their transferrable skills for meaningful careers.

The paper highlights important implications for human resource management practitioners given the need to maximise the participation of young carers as workers, with benefits for young carers themselves, employers and society.

The research adds to the human resource management and work–family conflict literature in examining young carers through drawing on Conservation of Resources theory to highlight resources invested in caring leads to loss of educational and work experience resources. This leads to loss cycles and spirals, which can potentially continue across a lifetime, further contributing to disadvantage and lack of workplace and societal inclusion for this group of young people.

Corporate Social Responsibility (CSR) reporting has been widely accepted as a vital tool for communicating with stakeholders on a range of social, environmental, and governance issues, but how companies define, interpret, apply, integrate, and communicate their CSR efforts and impacts in corporate reporting is anything but a straightforward task. The purpose of this chapter is to explore the concept of materiality in CSR reporting and demonstrate practical examples of good CSR and Sustainable Development Goals (SDGs) reporting practices. We chose the aviation industry because of its economic relevance, constant growth, and future expected changes in the aftermath of COVID-19. In addition, airlines affect many of the SDGs directly and indirectly with contending results. This chapter is timely because of the growing willingness by companies to integrate CSR and environmental, social, and governance (ESG) thinking into the corporate strategy and business operations using materiality assessment and enhancing their competitive advantage and ability to maintain long-term value and because ESG and ethical investing have become part of the mainstream investing. Thus, this chapter contributes to an understanding of the wide range of existing and new reporting frameworks and regulations and reinforces the importance of discussing how this diversity of approaches can affect the work toward worldwide comparability of CSR and sustainability reporting.

With social media usage growing rapidly in business sustainability in manufacturing sectors, the means through which manufacturing firms can incorporate it into the pursuit of environmental sustainability are largely under-researched by academics. Drawing upon the dynamic capability view, this study examines the indirect relationship between social media usage and sustainable innovation in manufacturing sectors.

The study was based on analyzing data collected through a questionnaire survey on Chinese manufacturing firms. Partial least squares structural equation modeling was applied to test the hypotheses.

The results show that social media usage has a positive effect on sustainable innovation in the manufacturing sectors. Firms' sustainable dynamic capability mediates the relationship between social media usage and sustainable innovation. In addition, the effects of social media usage on firms' sustainable dynamic capability are stronger when stakeholder pressure is stronger and top management team commitment is higher.

This study highlights social media application as an important, yet underexplored, factor in sustainable innovation of manufacturing firms. The findings also untangle the mechanism of sustainable dynamic capability by which social media usage improves sustainable innovation for manufacturing firms.

The purpose of this paper is to develop a multistakeholder scale for assessing an excellent human resource (HR) function to demonstrate the extent to which it is focused on creating value from the perspective of its key internal and external stakeholders.

At the first stage, an in-depth literature review was conducted to extract the best practices for an excellent HR function. Then, to test the validation of the developed framework, it was sent to HR academics and practitioners in different countries. The survey responses were analyzed using the methods of the structural equation modeling (SEM) and confirmatory factorial analysis.

This study proposes an excellent HR multistakeholder assessment scale consisting of ten criteria based on the perceptions of internal and external HR stakeholders.

This study suggests a framework for assessing overall HR excellence based on the perceptions of key internal and external HR stakeholders. In addition, it is recommended that future researchers empirically test the developed scale across various industries and firm sizes.

HR managers, by using this framework, could continuously assess their HR excellence and compare their HR excellence with other companies’ HR excellence in the industry and then plan for continuous improvement in different HR areas to improve their stakeholders’ experiences.

This paper identifies the enablers and results of an excellent HR department and designs a multistakeholder feedback scale to better understand key internal and external HR stakeholders’ perceptions.

When companies face a crisis, they sometimes deliver blame-shifting communications, trying to shift blame onto another actor to protect their reputation. While previous research has considered how different features of the message affect its persuasiveness, little is known about whether specific senders can blame more effectively. This paper aims to contribute to research in this domain through an investigation of the sender’s social perception as a critical moderator to the persuasiveness of blame shifting.

The authors conduct four between-subjects scenario experiments to test the research hypotheses. In each experiment, participants are presented with a realistic crisis scenario and the crisis communications delivered by the company. The authors assess the extent to which perceptions of the sender influence the message’s ability to reduce negative word-of-mouth intentions and to increase purchase intentions.

The authors show that blame shifting is more likely to be effective when deployed by senders that are small (Study 1) or have a positive CSR track record (Study 2). Furthermore, The authors find that even large senders can successfully deploy blame shifting if they can benefit from being known for their CSR programs (Study 3). Finally, the authors show that the effect of blame shifting depends on the receiver’s level of concern about the crisis: stakeholders significantly concerned by the crisis reject blame-shifting communications (Study 4).

Further research should examine the impact of information about brand competence on blame-shifting effectiveness. Further research is also needed to explore sender effects for other defensive crisis communication strategies such as denial or the use of excuses or justifications.

The study offers critical information for marketers considering the use of defensive crisis communications strategies such as blame shifting.

The study extends the understanding of how sender effects influence blame-shifting communications. The analysis allows us to clarify why this strategy is effective for certain senders and certain receivers while, for others, it tends to backfire. Blame shifting backfires for large senders unless they can boast a strong CSR record.

This paper aims to examine the processes of sustainability reporting assurance (SRA) and the influence they have on shaping perception from disclosures. Given the evidence of inconsistencies and ambiguities in assurance processes, this paper examines how legitimacy is attained and maintained at different stages of SRA.

Evidence collected from 23 semi-structured interviews with assurance providers (APs), consultants, professionals and non-governmental organisations (NGOs) (non-APs) was used to conduct a thematic analysis from the perspectives of interviewees.

APs and non-APs are united in recognising the value of SRA, although, perspectives on transparency between the two groups differ. Experience and industry knowledge are essential to SRA delivery with non-APs preferring accounting APs. Nevertheless, non-APs are concerned about the role of companies in deciding assurance scope, as it can affect scrutiny. APs favour data accuracy (as opposed to data relevance) assurance due to team dynamics and internal review influences, with the latter also restricting assurance innovation. APs are interested in accessing better evidence and stakeholder engagement evaluations. Providing advisory services was not rejected by all APs. The perspectives of APs and non-APs demonstrate how progress in SRA has gained pragmatic legitimacy with noticeable gaps that serve to undermine attainment of moral legitimacy.

SRA is a developing practice that will adopt changes as it continues to mature; some of these changes could impact findings in this research. General perspectives on SRA were sought from interviewees, this affected the ability for an in-depth focus on any of the range of interesting SRA issues that arose over the course of the research. Interviews were conducted with relevant parties in the SRA space that operate in the UK. Perspectives from parties outside the UK were not solicited.

Companies make an important decision to commission SRA. Findings in this research have highlighted specific non-APs issues of concern that can be useful in structuring operations and reporting regimes to facilitate assurance procedures. The findings will also be helpful to APs as they can direct more emphasis on stakeholder concerns towards demonstrating greater stakeholder accountability. Regulatory and standard setters can enact appropriate policies that can potentially drive the practice forward for assessment of cognitive legitimacy.

The findings provide relevant account of stakeholder voices on the quality of corporate disclosures that has a direct effect on the wellbeing of communities and sustainability of societies. Collective stakeholder input on expectations can shape sustainability discourse.

This research demonstrates the applicability of financial audit quality indicators in SRA processes, extends the debate around the effectiveness of new audit fields and highlights the challenges of maintaining legitimacy with different audiences.