Integrated reporting has widely been promoted as the next evolutionary step in corporate disclosure, which would soon replace traditional reporting practices. Embedded in a zeitgeist that favors sustainability, this outlook would suggest high integrated reporting adoption rates among reporting organizations. Our analysis of integrated reporting in Germany from 2008 to 2019 shows, however, that organizations approached integrated reporting with a wait-and-see mentality. This approach cannot be described adequately by the existing conceptualizations of (partial) practice adoption. We therefore develop the notion of wait-and-see-ism, defined as the deliberate and potentially long-lasting postponement of a decision to adopt a practice while its further development is monitored silently. We see limited, though continuous, efforts to prepare for the prospect of adopting the practice of integrated reporting quickly at a later stage. Wait-and-see-ism expands on prior work on partial adoption by emphasizing its temporal dimension. This adds an important yet undertheorized option that organizations can employ to respond to ambiguous institutional demands, thus explaining the stalling of promising management practices.

Endenich C, Hahn R, Reimsbach D, Wickert C (2022). Wait-and-see-ism as partial adoption of management practices: The rise and stall of integrated reporting. Strategic Organization. doi:10.1177/14761270221078605

In  their  recent  essay,  Gond  and  Moser  (2019)  have  proposed  that  micro-CSR  research has the potential to “matter” and transform business practices as it engages closely with how individuals in companies work with and experience corporate social responsibility  (CSR).  But  can  micro-CSR  research  in  its  current  form  realize  this  transformative  potential  and  serve  social  justice?  Adopting  an  intellectual  activist  position, we argue that the transformative potential of micro-CSR is severely limited by its predominant focus on CSR as defined, presented, and promoted by companies themselves, thereby serving to sustain the hegemony of the business case for CSR, promoting  narrow  interests  and  maintaining  managerial  control  over  corporate  responsibilities. We propose that micro-CSR researchers broaden the scope of their research to cultivate the potential of alternative ideas, voices, and activities found in organizational life. In so doing we lay out a research agenda that embraces employee activism,  listens  to  alternative  voices,  and  unfolds  confrontational,  subversive,  and  covert  activities.  In  the  hope  of  inspiring  other  micro-CSR  researchers  to  explore these unconventional paths, we also offer suggestions as to how we can pursue them through empirical research.

Girschik, V., Svystunova, L., Lysova, E. I. (2022). Transforming corporate social responsibilities: Toward an intellectual activist research agenda for micro-CSR research. Human relations, 75(1) 3 –32.

https://journals-sagepub-com.vu-nl.idm.oclc.org/doi/10.1177/0018726720970275

This paper proposes a theory-based process model for the generation, articulation, sharing and application of managerial heuristics, from their origin as unspoken insight, to proverbialization, to formal or informal sharing, and to their adoption as optional guidelines or policy. A conceptual paper is built using systematic and non-systematic review of literature. This paper employs a three-step approach to propose a process model for the emergence of managerial heuristics. Step one uses a systematic review of empirical studies on heuristics in order to map extant research on four key criteria and to obtain, by flicking through this sample in a moving-pictures style, the static stages of the process; step two adapts a knowledge management framework to yield the dynamic aspect; step three assembles these findings into a graphical process model and uses insights from literature to enrich its description and to synthesize four propositions. The paper provides insights into how heuristics originate from experienced managers confronted with negative situations and are firstly expressed as an inequality with a threshold. Further articulation is done by proverbialization, refining and adapting. Sharing is done either in an informal way, through socialization, or in a formal way, through regular meetings. Soft adoption as guidelines is based on expert authority, while hard adoption as policy is based on hierarchical authority or on collective authority.

This essay starts from the premise that human judgment is intrinsically linked with learning and adaptation in complex socio-technological environments. Under the illusory veneer of retaining control over algorithmic reckoning, we are concerned that algorithmic reckoning may substitute human judgment in decision-making and thereby change morality in fundamental, perhaps irreversible, ways. We offer an ontological critique of artificially intelligent algorithms to show what is going on ‘under their hood’, especially in cases when human morality is already co-constituted with algorithmic reckoning. We offer a twofold call for (in)action. We offer a call for inaction as far as the substitution of judgment for reckoning through our teaching in business schools and beyond is concerned. We offer a re-invigorated call for action, in particular to teach more pragmatist judgment in our curricula across subjects to foster social life (rather than stifle it through algorithmic reckoning).

Moser, C., den Hond, F., & Lindebaum, D. (2021). Morality in the age of artificially intelligent algorithms. Academy of Management Learning & Education.

The macro-framing literature presents something of a theoretical conundrum. While an inherently dynamic concept, most work has treated frames as static. In addition to leaving our theories of framing underspecified, this also has implications for how we go about understanding and resolving our major societal problems, including flows of displaced people, the setting for this paper. We also lack insight into the ways in which media organizations, some of the most important arbiters of understanding in our society, shape the framing process. We address these points by investigating the ways in which the photograph of Alan Kurdi lying dead on a beach in Turkey radically transformed the framing of the European migration crisis by UK newspapers. In so doing, we develop theory about two important aspects of framing change. First, in showing how macro-frames are more malleable than often perceived, we develop the concept of an emotional array that we show is central to understanding how frame composition changes over time. Second, we expose the distinct mechanisms by which framing change takes place in media organizations characterized by different ideologies.

Klein, J. & Amis, J. M. (2020). The Dynamics of Framing: Image, Emotion and the European Migration Crisis. Academy of Management Journal, in press.

Women are less likely to be entrepreneurs than men. We investigate whether working in a startup founded by a woman instead of a man influences individuals' decision to become an entrepreneur later. We find this to be the case for women. This result is best explained by female founders acting as role models for their female employees in male-dominated domains. Female founders able to break gender stereotypes seem to have an influence on the career choices of their female employees, especially among those who have lacked contact with entrepreneurs. Moreover, this influence is stronger if the female founder and employee have similar backgrounds. These findings confirm the importance of social interactions at work and suggest new ways to inspire more women to launch startups.

Rocha, V., & van Praag, M. (2020). Mind the gap: The role of gender in entrepreneurial career choice and social influence by founders. Strategic Management Journal, 41(5), 841-866.

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