No abstract

Purpose – The study aims to analyzes how companies present their actions to give the impression that they are sustainable actors. It identifies the organizational impression management tactics that companies use in sustainability reporting. Design/methodology/approach – A qualitative template analysis of two sustainability reports was conducted to inductively identify the organizational impression management tactics that companies use in sustainability reporting. Findings – The study identified eight organizational impression management tactics used in sustainability reporting, four of which relate to how companies present their actions while the remaining four are characteristic of the writing styles that companies use. Research limitations/implications – The study is exploratory in nature and does not claim to identify all existing impression management tactics. Therefore, future research is needed to confirm the results and identify possible additional tactics. Practical implications – Companies can use impression management tactics that more strongly aim to shape the impressions that stakeholders hold or tactics that more neutrally inform stakeholders of their actions. Companies need to make a choice between the two, considering that stakeholders’ expectations of sustainability reporting would be useful. Originality/value – The study shows the different ways that companies use impression management in sustainability reporting, thus lending insight into a perspective on sustainability reporting that has rarely been explored in previous research.

MARIA HOL M LUND AND DR. SOREN Ko(IK ar-e botlh with the Department of Mai-keting and Corporate GCeography at the Swedish School of Economnics and BlTsiness Administration in Finland. Ijitet-iiationalisation activities cir-eate mllalnv oppo)rtiinities f'or SMEs but they also entail a i ange of difficulties. In this study the presenit business network is in f'ocuLs for tiniderstanding and describing tlhe iiiei niationialisation process of SMEs. The theoiretical framework is based on- the netxx ork approach as well as on earlieico(01 esponiding studies. Empirical findlings fr om a inail sur-vey conducted show that the initial export markets are those sittuated in couniitries nearby but that these acilso ten-d to remain important expoI-t m-iarkets. The firms were also sLubstantially affected by internationial comlpetition as they exported niot onlxl dlirectlvT bhut also acted as suppliers to buyeis operating on the global market. Agenits or own salesmen were the mn-iost imiiportauit entry modes on the initerl-national market. High quality pr)o(dlcts, a flexible organisation anid coml1petent personnel were mentioned s impolitant competitive tools. The impol-tanice of the social network was stressed as was the management, as well as per-sonal contacts and interests. Cooper ative arrangements with other domestic firms were also regarded as ways of' strengthening international colmpetitiveness and receiving infoir-nation.

Industrial companies today are becoming increasingly service-oriented and therefore need to shift from selling hardware to valuing services and managing customer relationships. A new and particularly significant challenge for these companies is how to initiate relationships which is an issue that has received surprisingly limited scientific attention. The aim of this study is to develop a conceptualization that explores the dynamics in the relationship initiation process in service-dominant settings. Narratives from three sellers of professional services, augmented with narratives from a buyer's view, form the empirical basis of the study. The dynamics in the relationship initiation process are clarified with three new concepts: status, converter, and inhibitor. The paper concludes with implications of the new conceptualization and suggestions for future research.

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