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This research investigates whether and how the supply of and demand for art-based religious tourism changed after the pandemic. We examine the effects of the pandemic on the business models of Italian Fabbricerie. The analysis investigates whether the pandemic has impacted visitor flows in quantitative (e.g. the number of visitors) and qualitative terms (e.g. the type of visitors) and the emergence of new market segments. We examine whether the restrictions due to the health emergency and the resources supporting the cultural sector have changed these organizations' cost and revenue structure and generated new costs or revenues. Finally, we focus on the strategies implemented to unveil whether cultural offerings changed and to understand the role of new digital tools or communication channels in responses to the pandemic. Our results thus contribute a better understanding of cultural organizations' business models and the pandemic's impact on the value they generate for visitors and other stakeholders. [ABSTRACT FROM AUTHOR]

Although the importance of corporate social responsibility (CSR) reporting is well recognized, the influence of the visual characteristics of CSR reports on stakeholders' evaluations of companies is largely overlooked. Drawing on theories of the processing of fluency and legitimacy, this study deploys a content analysis and a realistic laboratory experiment to assess how the use of visuals in CSR reports affects investors' perceptions. With an international sample of large companies, the content analysis explores how reports use visuals and convey messages to readers. The subsequent experiment measures the optimal number of images in reports related to social responsibility. Specifically, we investigate whether a larger number of images increases the processing fluency of investors. Based on the theoretical background and the content analysis findings, we expect that an increase in processing fluency reduces perceived hypocrisy and, in turn, increases perceived organizational legitimacy. The results show that a moderate number of images (vs. zero images or a high number of images) increases investors' processing fluency and decreases their perception of hypocrisy, leading to higher levels of organizational legitimacy. This study concludes by providing actionable implications for how companies can improve their legitimacy through nonfinancial disclosure. [ABSTRACT FROM AUTHOR]

The present study offers an empirical analysis of motivations for social reporting in voluntary organizations (VOs). Our concurrent mixed methods research design is supported by a questionnaire administered to all of the organizations listed in the regional registry of VOs in Tuscany. Analysis of the scores associated with each set of motivations suggests that VOs issue social reports to offer a truthful representation of the organization's activities, provide relevant information to stakeholders, and conduct an effective form of internal control. Our findings suggest that many of these motivations connect with each other and produce less conflict among VOs than they do among for-profit organizations, thereby highlighting some peculiar characteristics of these types of organizations. By studying the theoretical perspectives that better correspond to the motivations of Italian VOs, our study contributes to the literature by providing a more complete understanding of why these organizations decide to issue a social report. [ABSTRACT FROM AUTHOR]

This study uses theories on dialogic accounting to assess whether online interaction through social media is used as a mechanism of public information and stakeholder engagement by Canadian and American public transportation agencies. We embraced a quantitative methodology in which content analysis was performed on the Facebook and Twitter accounts of 35 transit operators in Canada and the United States. We categorized the contents of 1,222 Facebook posts and 2,615 tweets, assessed which level and what type of interaction was effectively reached for every category, tracked whether and how agencies reply to comments on their posts, and assessed the general tenor of the discussion. Our results show that public transportation agencies often take advantage of their presence on social media to provide the public with information on their services and to perform activities associated with stakeholder engagement. However, we have found some significant differences in the utilization of social media by public transportation agencies, all of which are discussed in the "Conclusion" section of this article. Twitter is most often used for public information messages, while Facebook appears to be used more to publish content in a dialogic perspective that creates two-way, collaborative conversations with users. In terms of practical implications, our study suggests that a broader and more continuous commitment to interaction between users and stakeholders on social media would create new opportunities for improving transparency and, indirectly, the services of public agencies. [ABSTRACT FROM AUTHOR]