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Self-determination theory (SDT), offers a theoretical framework for enhancing employee motivation and stimulating positive outcomes such as commitment, well-being and engagement, in organizations. This paper aims to investigate the application of SDT among leaders and delineate practical managerial approaches for supporting basic psychological needs in the workplace.

Participants were 51 leaders who had personally applied SDT with their own followers. Data were collected via free-listing method and analysed to extrapolate examples of SDT-application that are both practically salient and aligned to theoretic tenets of SDT.

The findings reveal how SDT is operationalized by leaders to support basic psychological needs for autonomy, competence and relatedness in the workplace. The SDT-informed management strategies are discussed in relation to the literature and alongside case scenarios to illustrate approaches for integrating elements of SDT into day-to-day management activities.

Despite extensive literature support for SDT, very little empirical attention has been paid to examining how the theory is applied, interpreted and/or used by practitioners in real world settings. This research is the first to draw on the lived-experience of practitioners who have applied SDT, contributes previously unexplored strategies for supporting workers’ basic psychological needs and responds to calls for SDT research to identify a broader range of managerial behaviours that support employee motivation.

Environmental Accounting (EA) practices have developed rapidly in some countries and have a positive impact on their organizations. Sustainability report (SR) as an indicator of EA practices helps company gain a better reputation and it is set by management. However, some ASEAN countries including Indonesia do not have relevant accounting standards on the environment. EA practice is still not widely known in Indonesia, although, internationally there have been standards that provide guidelines for aspect of the environment such as the Global Reporting Initiative (GRI). Another aspect in GRI is remuneration. Remuneration is part of personnel cost which is a motivation about the positive effects of EA practices to disclose management concern. This research introduces a tool to evaluate a remuneration structure and the consistency of EA practices in the Sustainability Report.

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.

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

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.

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.

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.

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.