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Purpose This paper aims to explain how companies can benefit from their human rights due diligence process to identify opportunities for sustainable development goals (SDGs) activities in an operationalisation of political corporate social responsibility (PCSR). Design/methodology/approach Combining PCSR, SDGs and business and human rights (BHR) literature, the paper develops an extension of the risk-based due diligence process described by the BHR literature, helping companies identify societal needs to which they may contribute in accordance with PCSR through engaging in the SDGs. Findings Companies can benefit from resources they already invest in due diligence to identify their adverse human rights impacts, by drawing on the insights gained on broader needs, including human rights, to which they may contribute. This can help them develop appropriate interventions to address local needs and advance their moral legitimacy through assisting in SDG-relevant fulfilment of human rights. Research limitations/implications The paper provides theory-based guidance on how companies can assess their capacity for contributing societal value through human rights-oriented SDG interventions. Future empirical research may explore how companies apply the extended due diligence process to assess needs and determine relevant actions. Practical implications The paper offers a principle-based analytical approach for integrating the “do no harm” imperative of BHR theory with PCSR’s call for business assistance in the delivery of public goods and the SDGs’ call for business action to “do good’. Social implications This paper enables enhanced business implementation of the SDGs in line with PCSR and human rights theory, especially the emergent field of business and human rights. Originality/value This study gives theory-based guidance for companies for SDG contributions based on innovative combination of literatures.

This article shows how the ethical framing of the contemporary issue of modern slavery has evolved in UK construction, a sector in which there is a high risk of labor exploitation. It also examines how these framing dynamics have inhibited the emergence of a common framework of action to deal with the issue. We draw on both framing theory and the literature on the discursive construction of moral legitimacy. Our longitudinal analysis reveals that actors seeking to shape the debate bring their own moral schemes to justify and construct the legitimacy of their frames. Actors cluster their views around five evolving frames: human rights issue (later shifting to hidden crime), moral issue, management issue (later shifting to human moral obligation), social justice issue, and decent work issue—which promote particular normative evaluations of what the issue is, who is responsible, and recommendations for action. Our study contributes to a dynamic and political understanding of the meaning making of modern slavery. We identify the antecedents and conditions that have forestalled the emergence of new patterns of action to tackle modern slavery in the UK construction sector thereby evidencing the effects of the interplay of morally competing frames on field-level change.

How does a company achieve long-term survival? This study starts with the question of why, among companies on the verge of bankruptcy, some survive and some break up. This study argues that the long-term survival of a company is determined by not only its economic performance but also its social performance. It clarifies that sustainable corporate social responsibility (CSR) practices facilitate long-term survival. Thus, this study analyzed 259 CSR actions performed by eight representative long-lived companies in Korea and how the various CSR actions helped these companies overcome crises and survive. The common CSR actions practiced by all the long-lived companies had a positive influence on forming social capital with primary stakeholders and securing legitimacy from secondary stakeholders, which in turn had a significant influence on maintaining survival. This study provides significant implications for the value of CSR practices that have been controversial, by presenting a model of how CSR actions facilitate corporate longevity.

PurposeThis study aims to test the effect that the perceived legitimacy of influencers has on the attitude toward the brand from the consumer point of view, as well as the mediating effect brand trust has on the relationship between the perceived legitimacy of influencers and attitude toward the brand.Design/methodology/approachBy using Google Forms to distribute links on various social media platforms, data were collected between January 15, 2021, and February 20, 2021. The population participants were all over 18 and had social media accounts. In the questionnaire, participants were asked to write down three influencers that they followed. They were then asked to answer the other statements in the survey with these three influencers in mind. Participants were included through convenience sampling from the population. A total of 514 people answered the questionnaire. These questions were then subjected to a statistical analysis using PLS-SEM.FindingsThe results showed that cognitive, moral and pragmatic legitimacies significantly affect brand trust. Moreover, the moral and pragmatic legitimacies significantly affect the attitude towards the brand. Regarding the mediation effect, results showed that brand trust has a mediating effect between the perceived legitimacy of influencers and attitude towards the brand.Research limitations/implicationsOne of the main limitations of this study is that the data were collected by convenience sampling. Therefore, the research results cannot be generalised. Another limitation is that the study measures general perceptions of influencers' legitimacy, so it has not been addressed in terms of a specific product group, follower or influencer self-branding issues.Practical implicationsThe managerial contribution of this research centers on the ability to evaluate the influencers and their legitimacy in society; not only by their follower count but also by the legitimacy factors that can be named under the name of primary legitimacy norms. Managers will then be able to use this framework to determine which influencers they want to work with.Originality/valueWhen the literature was reviewed, no study was found that examined and measured the perceived legitimacy of influencers in terms of social norms, values and morals. This research aims to add the concept of the perceived legitimacy of influencers to the discussion in the literature, embody the legitimate framework of influencers' activities and provide a more general conceptual basis for persuasiveness in influencer marketing.

Although the composition of the board of directors has important implications for different aspects of firm performance, prior studies tend to focus on financial performance. The effects of board composition on corporate social responsibility (CSR) performance remain an under-researched area, particularly in the period following the enactment of the Sarbanes-Oxley Act of 2002 (SOX). This article specifically examines two important aspects of board composition (i.e., the presence of outside directors and the presence of women directors) and their relationship with CSR performance in the Post-SOX era. With data covering over 500 of the largest companies listed on the U.S. stock exchanges and spanning 64 different industries, we find empirical evidence showing that greater presence of outside and women directors is linked to better CSR performance within a firm's industry. Treating CSR performance as the reflection of a firm's moral legitimacy, our study suggests that deliberate structuring of corporate boards may be an effective approach to enhance a firm's moral legitimacy.

Although there is a vast body of work on legitimacy, we still have a limited understanding of the discursive aspects of moral legitimation. This is surprising considering the increase in morally laden societal discussions, for example related to understanding gender, rights and regulations during a pandemic, political scandals and ethics of global business amongst others. In particular, from an organization studies perspective, we lack knowledge on how journalists negotiate moral legitimation of controversial organizational decisions such as closures or shutdown decisions related to global industrial restructuring. Therefore, drawing on the critical discourse studies tradition, we examine the media coverage of controversial shutdowns in Finland over the past 2 decades. Our analysis suggests three moral legitimation types: moral engaging, moral distancing and moral surrendering. These types involve specific discursive moralization practices and strategies, and they each paint a different picture of the moral options, responsibility, and inevitability in these decisions. These types can be found in the same texts supporting each other, but they also help us understand how legitimation may involve a pattern where the most explicit reflections (moral engagement) are followed by more indirect (moral distancing) and less apparent but very powerful (moral surrendering) forms of legitimation. By so doing, we also offer a heuristic that can, with due caution, be used for analyzing other texts on adverse effects of globalization or events that might include moral and ideological conflicts.

Considering recent theoretical discussions about the concept of moral legitimacy, this study advances our understanding of its performance consequences. Specifically, it uncovers the mediating role of moral legitimacy in the relationship between regulations and industry performance. Our analysis of the U.S. state-level data on regulations in a controversial industry between 1994 and 2010 yields four significant findings. The results show that regulations not only decrease performance but also negatively impact moral legitimacy. Moreover, this study provides empirical evidence that moral legitimacy is positively related to industry performance, providing much-needed direct support for this premise. Importantly, the results indicate that moral legitimacy mediates the effect of regulations on performance, but only when regulations are aligned with moral values. Overall, this study extends our understanding of how regulations influence moral legitimacy, and in turn impact industry performance.

This study investigates how public value is constructed in rural governance through the interplay of digital civic embeddedness, moral legitimacy, procedural inclusion, and eco-cultural identity salience. Drawing on Public Value Theory (PVT), Social Identity Theory (SIT), and Digital Citizenship Theory (DCT), the study develops and empirically tests a structural model using survey data from 412 rural residents in Henan Province, China. Results from PLS-SEM analysis reveal that while digital civic embeddedness does not directly enhance perceived public value, it significantly influences it through procedural inclusion and identity salience. Moral legitimacy of local officials emerges as a key antecedent, positively affecting both mediators and public value perceptions. Furthermore, trust spillover to central government moderates these relationships, weakening the impact of procedural inclusion and strengthening the effect of identity salience. The findings contribute to theory by introducing a multi-level, psychologically grounded model of public value construction and by reframing digital citizenship as conditional on perceived fairness and cultural resonance. Practically, the study calls for identity-sensitive, ethically grounded, and procedurally inclusive governance strategies that go beyond digital access to cultivate trust and legitimacy in transforming rural contexts. Implications extend to digital policy design, leadership development, and symbolic co-production in public administration.

Moral legitimacy entails intrinsic value and helps executives convince firm's stakeholders and the general public of the ethical acceptability of an institution or its activities or projects. Social license to operate (SLO) is the social approval of those affected by a certain business activity, and it is receiving increasing attention, especially in the context of controversial projects such as mining and public works. Moral legitimacy provides ethical support to SLO. Drawing from the Aristotelian-Thomistic tradition and taking substantive justice and the common good of society as the key references, this paper applies the Triple Font of Morality Theory and proposes four criteria which serve to evaluate moral legitimacy: (1) contribution of the project or activity to the common good in a better way than other alternatives (intended end), (2) morality of the means and procedures employed (means elected), (3) ethical evaluation of the situation including stakeholder concerns and needs (concurrent relevant circumstances), and (4) ethical evaluation of reasonably foreseeable consequences associated with the project and how to minimize possible damage or risks, and balance foreseeable negative consequences and benefits. The application of these criteria is illustrated through a project, presented as a case study, which certainly involved controversy and problems with SLO. The project was the construction of a rail tunnel for a high-speed train near the foundations of the Sagrada Familia, the well-known monumental church in Barcelona, Spain.

PurposeThe study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of the Sustainable Development Framework in the mining sector in 2008.Design/methodology/approachUsing the techniques of content analysis and interpretive textual analysis, this study examines 27 social and environmental responsibility reports published between 2006 and 2014 by three ICMM corporate mining members. The study develops a disclosure index based on the earlier work of Hackston and Milne (1996), together with other disclosure items suggested in the extant literature and considered appropriate for this work. The disclosure index for this study comprised six disclosure categories (“employee”, “environment”, “community involvement”, “energy”, “governance” and “general”). In each of the six disclosure categories, only 10 disclosure items were chosen and that results in 60 disclosure items.FindingsA total of 830 out of a maximum of 1,620 social and environmental responsibility indicators, representing 51% (168 employees, 151 environmental, 145 community involvement, 128 energy, 127 governance and 111 general) were identified and examined in company SER. The study showed that the sample companies relied on multiple strategies for managing pragmatic legitimacy and moral legitimacy via disclosures. Such practices raise questions regarding company-specific disclosure policies and their possible links to the quality/quantity of their disclosures. The findings suggest that managers of mining companies may opt for “cherry-picking” and/or capitalise on events for reporting purposes as well as refocus on company-specific issues of priority in their disclosures. While such practices may appear appropriate and/or timely to meet stakeholders’ needs and interests, they may work against the development of comprehensive reports due to the multiple strategies adopted to manage pragmatic and moral legitimacy.Research limitations/implicationsA limitation of this research is that the author relied on self-reported corporate disclosures, as opposed to verifying the activities associated with the claims by the sample mining companies.Practical implicationsThe findings from this research will help future social and environmental accounting researchers to operationalise Suchman’s typology of legitimacy in other contexts.Social implicationsWith growing large-scale mining activity, potential social and environmental footprints are obviously far from being socially acceptable. Powerful and legitimacy-conferring stakeholders are likely to disapprove such mining activity and reconsider their support, which may threaten the survival of the mining company and also create a legitimacy threat for the whole mining industry.Originality/valueThis study innovates by focusing on Suchman’s (1995) typology of legitimacy framework to interpret SER in an industry characterised by potential social and environmental footprints – the mining industry.