Lana Sabelfeld, John Dumay and Barbara Czarniawska
This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…
Abstract
Purpose
This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.
Design/methodology/approach
We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.
Findings
We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.
Research limitations/implications
Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.
Practical implications
The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.
Originality/value
The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.
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Claire Harris, Stephanie Perkiss and Farzana Aman Tanima
Chocolate production and cocoa supply chains are rife with social and environmental challenges. Chocolate companies commonly make claims that their products are “sustainable”…
Abstract
Purpose
Chocolate production and cocoa supply chains are rife with social and environmental challenges. Chocolate companies commonly make claims that their products are “sustainable”, giving little guidance on what this means. The aim of this paper is to conduct a scoping review to synthesise the accounting literature related to the chocolate industry and sustainability and develop a research agenda for accounting scholarship.
Design/methodology/approach
The scoping review followed Arksey and O’Malley’s (2005) five-stage framework for a scoping review. Nineteen accounting journals were searched for literature on “chocolate OR cocoa AND sustainability” from 2000 to 2023. A total of 171 papers were identified through the search, of which 18 were deemed relevant and included for thematic analysis. The themes are analysed using a conceptual framework on accountability.
Findings
Analysis of the relevant literature revealed three distinct perspectives on sustainability in the chocolate industry. These include critique on the problems related to top-down accountability approaches in the chocolate industry; that accountability mechanisms have fallen short in managing sustainability challenges; and that sustainability interventions are driven by profit motives. The themes further reveal a lack of accountability in the industry for marginalised voices.
Originality/value
The scoping review methodology used in this study offers insights into the diverse perspectives on sustainability in the chocolate industry. This research adds valuable knowledge to the field by uncovering nuanced issues around accountability and sustainability and highlighting the need for future research for accountability for sustainable chocolate production.
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Lana Sabelfeld, John Dumay, Sten Jönsson, Hervé Corvellec, Bino Catasús, Rolf Solli, Ulla Eriksson-Zetterquist, Elena Raviola, Paolo Quattrone and James Guthrie
This paper presents a reflection in memory and tribute to the work and life of Professor Barbara Czarniawska (1948–2024).
Abstract
Purpose
This paper presents a reflection in memory and tribute to the work and life of Professor Barbara Czarniawska (1948–2024).
Design/methodology/approach
We invited those colleagues whom we knew to be close to Barbara to submit reflections about her contributions to academia alongside their memories of her as a person. We present these reflections in the order we received them, and they have only been edited for minor grammatical and punctuation issues to preserve the voice of the contributing authors.
Findings
The reflections in this paper represent different translations of Barbara’s academic and theoretical contributions. However, she also contributed to people. While we can count the number of papers, books and book chapters she published, we must also count the number of co-authors, Ph.D. supervisions, visiting professorships and conference plenaries she touched. This (ac)counting tells the story of Barbara reaching out to work and interact with people, especially students and early career researchers. She touched their lives, and the publications are an artefact of a human being, not an academic stuck in an ivory tower.
Originality/value
A paper in Barbara Czarniawska’s honour where some of her closest colleagues can leave translations of her work through a narrative reflection, seems to be a fitting tribute.
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Jessica Pileri, Giulia Rocchi, Federica Luciani, Matteo Reho, Giorgio Veneziani and Carlo Lai
This study investigated the role of epistemic trust in shaping consumers intentions towards purchasing sustainable food products by examining the relationships between epistemic…
Abstract
Purpose
This study investigated the role of epistemic trust in shaping consumers intentions towards purchasing sustainable food products by examining the relationships between epistemic trust, credibility of science, scepticism about climate change and intentions to purchase sustainable food.
Design/methodology/approach
Data were collected using a survey. A total of 391 consumers participated in the study. Structural equation modelling was employed for data analysis.
Findings
The results showed that the trust dimension was significantly and positively associated with credibility of science (p = 0.004) and negatively with scepticism about climate change (p = 0.018); mistrust was significantly and negatively associated with credibility of science (p = ≤0.001); credibility of science had a significant negative effect on scepticism about climate change (p = ≤0.001) and scepticism about climate change had a significant direct and negative impact on intention to purchase sustainable food (p = ≤0.001). Furthermore, results indicated that the link between trust, mistrust and intention to purchase sustainable food was significantly mediated by the credibility of science and scepticism about climate change.
Practical implications
The results can preliminarily suggest policies promoting transparency and direct consumer experiences in organisational practices, with implications extending to other sectors like education and public information.
Originality/value
For the first time, epistemic trust is specifically considered as an antecedent of intentions to purchase sustainable food, while also examining its relationships with scepticism about climate change and the credibility of science.
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Matteo Pasquino and Caterina Lucarelli
The literature on the drivers affecting retail investor preferences towards socially responsible investments (SRIs) has increased significantly over recent years, revealing…
Abstract
Purpose
The literature on the drivers affecting retail investor preferences towards socially responsible investments (SRIs) has increased significantly over recent years, revealing several influencing factors. Given the wide variety and ambiguity of the available evidence, the purpose of this paper is to analyse the existing literature on this topic and develop a new unified approach to study this phenomenon.
Design/methodology/approach
We conducted a systematic literature review, followed by a research profile analysis and a thematic analysis, which uncovered four major emerging foci: the research outcome type, the external environment, sociodemographic characteristics and the internal dimension of retail investors.
Findings
Our analysis revealed that studies investigating investor preferences often neglected to consider the concurring influence of multiple perspectives. In fact, we observed how the literature has not yet adequately addressed the mediating and moderating effects of the various factors that determine retail investor decisions regarding SRI.
Research limitations/implications
In response to these shortfalls, we propose a new integrated conceptual framework that may inspire scholars to conduct further studies to refine our understanding of investor preferences towards SRI.
Practical implications
This framework offers some suggestions on how to expand future research and underline some managerial and policy interventions aimed at developing the retail demand for these products.
Originality/value
To our knowledge, this is the first study to perform a systematic review on the drivers of SRIs, elaborating a new conceptual framework to understand the dynamics of retail investor sustainable preferences.