A recent emergence of academic discourse within organisation and management scholarship is encouraging organisations to embrace the performative power of aspirational talk within corporate social responsibility (CSR) communication. However, there has been no empirical study to date to investigate the appropriateness of such encouragement. This paper analyses CSR reporting and underlying sensemaking processes to trace how far this academic departure from the dominant discourse of verification and standardisation is reflected and accepted within this practice. The process-focused, longitudinal study is based on a discursive analysis of Nestlé CSR reports, revealing the struggles between forward and backward facing statements, and tracing the discursive management of tensions between talk and action over a period between 2002 and 2016. The discursive analysis is complemented with findings from seven in-depth interviews with Nestlé senior managers and external non-governmental organisation (NGO) stakeholders to provide insights into the underlying organisational sensemaking. Three tension management phases are detected in the reporting shifting from ignoring aspiration to allowing for a dialectic interplay between aspiration and performance. The interview findings support the detection of the three phases, highlight the dialectic interplay between retrospective and prospective sensemaking as part of the iterative reporting, and underscore the importance of stakeholder involvement in the process.

Purpose The purpose of this study is to examine how the pressures from stakeholders located in company's country of origin and level of internationalization of the company influence the implementation of socially responsible supply chain management (SR-SCM) practices. Design/methodology/approach To assess this level of influence, an SR-SCM performance index is developed by building on existing theoretical frameworks and using secondary data from ThomsonReuters’ WorldScope and ASSET4 databases to capture responsible supply chain actions categorized in communication, compliance and supplier development strategies. The analysis is based on 1,252 international companies from diverse countries and sectors between 2007 and 2016. Findings The effectiveness of stakeholder pressures in facilitating the adoption of socially responsible practices varies greatly with regard to the strategic element of SR-SCM and the type stakeholders considered. Companies that are more internationalized tend to adopt a greater number of SR-SCM practices, whereas home country stakeholders are of diminishing relevance with the increasing internationalization of a company. Practical implications Governments in companies’ countries of origin should ensure that social issues in supply chains are adequately covered by regulations. Ideally, laws should not only cover firms’ domestic operations but also their global activities. Social implications Citizens should be given the opportunities to raise their voice and publicly express their disagreement with business misconduct and non-compliance. Apart from that, the role of workers’ associations and investors in the social sustainability debate should be strengthened. Originality/value This study contributes to SR-SCM theory development by operationalizing existing conceptual frameworks, showing how domestic stakeholders shape SR-SCM performance and analyzing whether the influence of certain stakeholder groups diminishes or increases when a company is more globally-oriented in its operations.

Background Life cycle assessment (LCA) is an environmental accounting tool aimed at determining environmental impacts of products, processes, or organizational activities over the entire life cycle. Although this technique already provides decision-makers in other sectors with valuable information, its application in the health care setting has not yet been examined. Purpose The aim of this study was to provide a comprehensive overview of scientific research on the application of LCA in hospitals and its contribution to management decision-making. Method We perform a systematic literature review by searching a range of databases with synonyms of “LCA” in combination with the term “hospital” in order to identify peer-reviewed studies. The final sample of 43 studies were then subjected to a content analysis. Results We categorize existing research and show that single and multi-indicator LCA approaches are used to examine several products and processes in hospitals. The various approaches are favored by different scientific communities. Whereas researchers from environmental sciences perform complex multi-indicator LCA studies, researchers from health care sciences focus on footprints. The studies compare alternatives and identify environmental impacts and harmful hotspots. Practice Implications LCA results can support health care managers’ traditional decision-making by providing environmental information. With this additional information regarding the environmental impacts of products and processes, managers can implement organizational changes to improve their environmental performance. Furthermore, they can influence upstream and downstream activities. However, we recommend more transdisciplinary cooperation for LCA studies and to place more focus on actionable recommendations when publishing the results.

Purpose The purpose of this paper is to investigate industry expert discourses on aspirational corporate social responsibility (CSR) communication. Analysing CSR managers’ and communication consultants’ talk about aspirational talk as constitutive of aspirational CSR communication, the data provide valuable insights into the dominant discourses, and draw attention to the manifold elements in the process of aspirational CSR communication. Design/methodology/approach Data gathered during 11 in-depth, qualitative interviews with food industry experts in CSR and CSR communication roles in Ireland, the UK and the USA are studied. Findings The analysis of industry expert discourses suggests that communicating CSR, and in particular the communication of CSR aspirations, is a source of tensions and ambiguity for organisational members. It is evident that aspirational talk acts as a “commitment and alignment device”, raising the bar for the organisation by encouraging enhanced performance and ensuring a competitive differentiation – and thus revealing a performative character. However, it is also shown that industry experts favour action over talk and consider verification crucial to reduce reputational risk. The challenge ahead will be to encourage organisations to embrace aspirational talk in the age of CSR professionalisation and standardisation to ensure incremental and continual CSR improvements. Practical implications The research findings suggest that aspirational talk is a useful resource for organisations to transition towards becoming more responsible businesses. Rather than censoring aspirational talk to prevent scepticism by some, managers rely on robust auditing and verification systems to provide proof of achievement over time. Originality/value The study provides data on the topic of aspirational talk, where there has been much theory development, but limited empirical evidence. It does so in the context of the food industry, an industry manifestly to the forefront in the sustainability/CSR agenda.