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With well over 250,000 registered UK charities vying to attract generosity, fund‐raising has become a fiercely competitive and professional activity. This article empirically analyses the popularity of different fund‐raising techniques and shows that specific fund‐raising methods are preferred by distinct market segments. The managerial implications for fund‐raising strategies are outlined and suggestions for future research are made.

Widespread adoption of reporting frameworks has contributed to current global practices undertaken by firms to report social, environmental and economic impact. The Global Reporting Initiative (GRI), the most widely used of those frameworks, has produced several generations of guidelines. Their third-generation guidelines (G3), which had the most widespread and long-term use, relied on a series of application levels to convey the quantity and quality of disclosures. The firm’s choice of application level exemplified its corporate social responsibility (CSR) disclosure strategy. The purpose of this study is to answer the call of scholars for a comprehensive explanation of a firm’s CSR disclosure strategy and suggested researching of the conceptual underpinnings of legitimacy, stakeholder, resource dependence and institutional theories.

Given this call, a comprehensive model is tested that explores relationships arising from these four major theories and the choice of GRI application levels. The model includes four constructs: non-financial corporate characteristics, firm financial performance, stakeholder involvement and environmental turbulence.

Unexpectedly, the findings do not show differences with respect to the theoretical underpinnings of CSR disclosure and the GRI disclosure levels.

Despite their widespread use, GRI was concerned that the G3’s application levels could be misunderstood and that the framework needed conceptual improvement. These concerns led to the elimination of application levels with the launch of GRI’s fourth-generation guidelines (G4) in 2013. The findings support the need for conceptual improvement and the discontinuation of the application level system in the G4 guidelines. They also suggest the need for additional research to examine disclosure choices over time, to make understand corporate disclosure strategies.

Accusations of greenwashing and corporate scandals have increased individuals’ skepticism of companies and their CSR claims. As a result, corporations seek to improve individuals’ perceptions of the credibility and authenticity of their CSR communication. Using signaling theory, this study tested to what extent external certifications from a non-profit organization act as a signal to affect individuals’ skepticism toward CSR, which, in turn, could influence individuals’ perceptions of CSR communication authenticity and credibility.

We conducted a one-factorial (CSR communication with or without CSR certification) between-subjects online experiment, surveying 184 individuals. Mediation analyses were performed to test our hypotheses. Participants were randomly assigned to a made-up corporate website text in which corporate efforts were either certified with the B Corporation Certification, one of the most established non-profit organization’s certifications of CSR or in which no certification was indicated.

The results demonstrate that external CSR certifications decrease individuals’ CSR skepticism and increase the perceived authenticity and credibility of CSR communication. CSR skepticism partially mediated the effect between the certification condition and CSR communication authenticity and credibility.

The study advances CSR communication research by providing empirical evidence of the positive effect of CSR certifications on the perceived authenticity and credibility of CSR communication. Businesses can signal the veracity of their CSR claims by obtaining a CSR certification, which decreases individuals’ skepticism toward CSR.

Despite the increasing use of the agency perspective in studies of headquarters-subsidiaries relations in the multinational corporation (MNC), opponents fundamentally question its utility. In an attempt to contribute to this debate, we evaluate prior studies and develop considerations for future research. Our review of extant studies of headquarters-subsidiaries relations that make (explicit) use of the agency perspective reveals two significant shortcomings. First, we identify a need to validate the underlying assumptions when using the agency perspective in studies of headquarters-subsidiaries relations. Second, we detect a need to better account for the complex nature of headquarters-subsidiary relations in the MNC. A focus on these two areas can improve the use of the agency perspective and, ultimately, help resolve the contentious debate over the utility of the agency perspective.

We investigate the extent to which headquarters’ perceived knowledge about overseas R&D subsidiaries influences the level of control over them. We confirm that headquarters’ knowledge about its overseas R&D subsidiaries lowers the level of control over them. Surprisingly, however, granting legitimacy to R&D subsidiaries does not necessarily lead to a reduction in headquarters’ control. In addition, R&D subsidiaries’ legitimacy does not influence the effect of headquarters’ knowledge about them on the level of control. Although headquarters’ knowledge about R&D subsidiaries tends to grant them legitimacy, the effect of that legitimacy seems rather minimal. These findings imply that headquarters are reassured when it reduces its control over the subsidiaries based on updated knowledge about their current situations rather than on an already-established positive image of those subsidiaries.

This paper aims to illustrate the scope and challenges of using computer-aided content analysis in international marketing with the aim to capture consumer sentiments about COVID-19 from multi-lingual tweets.

The study is based on some 35 million original COVID-19-related tweets. The study methodology illustrates the use of supervised machine learning and artificial neural network techniques to conduct extensive information extraction.

The authors identified more than two million tweets from six countries and categorized them into PESTEL (i.e. Political, Economic, Social, Technological, Environmental and Legal) dimensions. The extracted consumer sentiments and associated emotions show substantial differences across countries. Our analyses highlight opportunities and challenges inherent in using multi-lingual online sentiment analysis in international marketing. Based on these insights, several future research directions are proposed.

First, the authors contribute to methodology development in international marketing by providing a “use-case” for computer-aided text mining in a multi-lingual context. Second, the authors add to the knowledge on differences in COVID-19-related consumer sentiments in different countries. Third, the authors provide avenues for future research on the analysis of unstructured multi-media posts.

Although consumers are aware of the importance of sustainable consumption, there is a persistent gap between positive attitudes and actual behavior. This disconnect is particularly pronounced in the fashion industry, where consumers often suppress their positive attitudes towards sustainability in the face of tempting fast fashion offers. This paper analyzes how consumers attempt to reconcile this attitude-behavior gap through using rationalization or neutralization techniques.

We surveyed more than 1,300 fashion consumers in the USA, Europe and Asia. Based on their last fashion purchase, respondents indicated various purchase details as well as their agreement/disagreement to 32 neutralization statements. Additional scales capture pertinent attitude and awareness measures. To scrutinize the role of neutralization statements, we use a series of logistic regression and multinomial regression analyses.

Country of residence, age and education level are the key determinants when employing neutralization techniques. Logistic regression results also reveal an inverse relationship between age and the propensity of buying sustainable fashion. Ethics, awareness and attitudes all play a role in purchasing sustainable products, but to different degrees in different countries.

Research on how consumers attempt to bridge the gap between attitude-behavior inconsistencies is scarce and primarily qualitative. Our study identifies how fast fashion consumers attempt to reconcile their divergent attitudes and behavior. Uncovering these rationalization or neutralization techniques improves the understanding of the attitude-behavior gap and enables marketers and policymakers to design more effective strategies to promote sustainable consumption.

This study explores the cross‐cultural impact of planning and control practices in the British and West German mechanical engineering industries. Based on over 100 face‐to‐face interviews with chief executives and the analysis of 210 postal questionnaires, the findings demonstrate that contrary to the popular image of West German managers, it is British managers who place more emphasis on control. This is reflected in their expressed attitudes, the adoption of a more formal approach to planning, and the frequency and types of control data that are supplied to management.