The objective of this study was to analyze the early COVID-19 crisis management practices implemented in organizations based on a scoping review of relevant business articles published on this issue in newspapers and magazines between March and May 2020. In total, after applying inclusion and exclusion criteria on 2707 potentially relevant articles, 246 articles describing organizational initiatives to manage COVID-19 were selected and analyzed in detail. The results of this study highlight the opportunities and threats arising from the pandemic as well as the most innovative measures put in place, particularly in the areas of health, human resources management (HRM), work organization, social and environmental responsibility, and crisis management. The description of the main practices identified and their illustration through various examples show the importance of corporate sustainability in managing the pandemic and demonstrate the cross-cutting nature of this crisis, which affects most corporate functions simultaneously. This study also makes it possible to identify certain leaders’ approaches that can be considered exemplary or, in contrast, that should be avoided, while highlighting the paradoxes and difficulties of assessing corporate social responsibility in times of crisis.

The main objective of this study is to understand the value of environmental, social, and governance (ESG) disclosure assurance in the context of the development of sustainable finance standards and laws. This study is based on an analysis of 188 comment letters submitted by such actors in the context of public consultations on the development of three new sustainable finance initiatives (the CFA Institute, the Financial Conduct Authority in the UK, and the New Zealand parliament). The study shows these actors' nuanced and often quite critical perceptions of the effectiveness of external assurance in preventing greenwashing and their reservations about its mandatory nature. These actors have raised various criticisms, including concerns about the vagueness surrounding verification practices; the lack of expertise available to conduct assurance in a new, specialized, and complex field; the costs of the assurance process, particularly for small players; and the lack of control over the reliability of the ESG data used. This article contributes to several emerging trends in the literature—in particular, research on governance practices to prevent greenwashing, on the institutionalization of sustainable finance standards and laws, and on the role of rational myths in the assurance process for ESG disclosures.

This article analyzes the main neutralization techniques used in car manufacturers’ sustainability reports to disclose on the Dieselgate scandal. We conduct a conventional qualitative content analysis of 72 sustainability reports, covering the period 2013-2017, from 15 car manufacturers that were accused of unethical behaviors related to the measurement of diesel vehicle pollutant emissions. We then present a framework based on four configurations of neutralization techniques, namely, “head in the sand,” “self-proclaimed green leadership,” “wait and see,” and “start of a new era.” We describe that the manufacturers used heterogeneous neutralization techniques. Furthermore, the sustainability reports analyzed are relatively opaque and disconnected from the accusations made against the companies, which are widely reported by external sources. This article contributes to the emerging literature on the defensive impression management practices used to rationalize corporate misconduct in this area.