Firstly, through an extensive review of existing literature, the authors gathered all previous findings and presented them in a clear table so that readers can acknowledge the lack of an in-depth study on the relationship between national cultural values and sustainability practices. Subsequently, a conceptual model was developed, proposing the assumption that sustainability perceptions and beliefs can act as mediating factors in the relationship between national cultural dimensions and sustainability initiatives. In order to convince readers and justify this stance in a rational manner, the analysis drew on widely accepted frameworks such as Hofstede’s cultural dimension (Hofstede 1980), Environmental Sustainability Index (YCELP et al. 2006) and provided explanatory mechanisms, empirical evidence to clarify how cultural factors can influence the likelihood to engage in sustainability initiative through mediating elements of sustainability beliefs.

The article is open to be challenged. Although the argument was supported with sufficient evidence, the model is still to be experimented and tested. Moreover, the authors felt that there is room for further expansion in this topic, the article also suggested future researchers to explore other underlying elements that can also influence sustainability beliefs like economic status, education.

According to Gioia & Pitre (1991), the functionalist paradigm tends to apply a deductive manner in the process of theory building: literature review, finding a gap, putting a framework, formulating hypotheses, data collection, analysis and testing of hypotheses. This article has practiced the exact methodology. From reviewing the literature to identify a lack of an in-depth study on the research issue, the authors developed a conceptual framework to propose hypotheses and applied theories, evidence to analyse and test those hypotheses. In addition, the article did not aim to generate an entirely new theory. Instead, the research’s objective was to fill the gap in existing knowledge and extend past theories in a new direction.

Moreover, the paper delivered an objectivist perspective, which can be seen through the formulating and testing of hypotheses with the use of objective resources – past literature, universally accepted frameworks and empirical evidence in the real world. All in all, the research viewed the relationship between cultural dimensions and sustainability initiatives as a concrete matter for investigation to discover the existing and objective truth.

Moreover, as stated by the authors, the proposed model can act as a guideline for multinational enterprises in their cross-cultural sustainability programs and a theoretical basis for further empirical research in the future. This is an attempt to establish control and order – a characteristic of the functionalism paradigm (Toh 2021).

This study adopted a qualitative methodology, in which the grounded theory approach and cross-sectional approach were utilized to examine four cases of SEs from the northern area of England. Regarding the former approach, the article tried to build theories in an inductive manner, which is based on the data collected rather than pre hypothesis. Second, the latter approach enables a more extended sample, making the results more convincing and accurate.

Semi-structured interviews were conducted with founders of the chosen SEs, where a range of questions were asked to gain their insights on the process of marketing and its role, applicability in SEs. The collected sets of data were arranged into three categories/themes using the coding procedures. Subsequently, the authors examined internal documents from SEs, revisited the literature and adopted a cross-sectional approach to compare the four cases and identify objective truths in the findings. Lastly, based on the literature reviewed and findings, a systematic approach to adapt relationship marketing practices was proposed as a basis for SEs in their sustainability initiatives. The research was able to convince readers through rational explanation, systematic process and sufficient evidence.

There are limitations to this study, making it open to be challenged. First, as stated by the author, the sample is not representative but rather an exploratory, convenience sample. In detail, the findings are only valid to SEs in that specific domain and it would require further research for the model to be relevant in other areas. Moreover, the “Relationship Marketing Approach for SEs” proposed by the authors needs to be tested and validated as a framework to be implemented in SEs’ managerial practices.

The codes identified were directly derived from the collected qualitative data, not from past literature. This is an inductive approach, where literature is only reviewed in the later stages of theory building, after the analysis and coding of data (Gioia & Pitre 1991). Moreover, the construction of the “Relationship Marketing Approach for SE” – a suggested model for SEs to implement in their managerial operations showed the authors’ attempt to establish order and control, which is also a feature of social relativism.

Regarding the analysis, the authors initially utilized an systematic approach: the Atlas.ti software for data organization and structure construction. From that data, codes were used to arrange the data into themes. Then, the collected information was investigated both within and across four themes to determine trends, prevailing problems, and potential inconsistencies. The content of the paper all started from the data categorization of a software; therefore, the data analysis section remained objective. Due to that, the finding is also un-biased: the case firms showed organized hypocrisy as their talk and actions were not aligned with their corporate reports across three façades: rational, progressive, and reputation.

The conclusions are open to be challenged. The data suggested a small sample size since the research mainly depended on two case companies during a selected period (Isaac et al. 2014). Therefore, the concluded implications may deem irrelevant in other empirical research of the same topic as well as the applied concepts can potentially be different in other settings.

Regarding the ontological assumption, the conflict dimension emphasizes on change, disintegration, conflict, and coercion (Hirschheim & Klein 1989). Correspondingly, the paper also aims to prove that corporations adopted hypocrisy and established façades to be or to remain sustainable due to the paradoxical demands of its stakeholders and shareholders. The disintegration between the case companies’ façades and their actions agrees with the conflict position. Therefore, the paradigm best aligned with the analysed paper is radical structuralism rationale as this model demonstrates the necessity of eradicating the limitations pressured upon organisations to provide rational reasons for radical alterations (Toh 2021).

Regarding data analysis, it was conducted under a subjective manner. Although the content of the paper is heavily subjective, the emancipatory approach empowered stakeholders’ subjective perceptions (Doan et al. 2020) and contributed to deeper discourses (Zicari & Aldama 2020). This leads to one finding, which is that integrated accounting is not sufficient to alter how large firms address risks of climate change in the short-term and “monetisation”  of the costs of climate change is a way to inspire futuristic sustainable business models. This  relies on the newly emerged “field of environmental visibility” from finance and accounting discourse which arouse environmental awareness on organizations and business policy makers.

The conclusion is open to be challenged as the content analysis was carried out under the authors’ perceptions and interpretations. As a result, the findings are subjective and can be inapplicable in other settings as monetising the cost of climate change might be irrelevant if the level of environmental awareness is not sufficient.

Hirschheim and  Klein (1989) stated that the subjectivist position seeks to understand the basis of human affair by taking into account the subjective experience of people. This definition aligns with the paper’s collected data and author – emancipator. The article is heavily subjective as the subjective perceptions of many individuals are taken into account and the analysis of the data is also conducted using the author’s subjective experience and interpretations. About the ontological assumption, the conflict dimension can be seen along the discussion and analysis. The contradiction between the negativity in the  issued findings of the United Nations (UN) IPCC and the positivity in the annual reports of a number of prominent corporations is a good example. Moreover, coercion also emerged from the conflicting opinions or disagreement among the conference participants.

Overall, the paradigm best aligned with the paper is neohumanism rationale as this model encourages radical change and emancipation (Toh 2021). The authors drew on the importance of viewing accounting reports in a different manner (sustainability). Moreover, they acted as an emancipator using their narratives, personal point of views to generate explanatory and alternative interpretations which drive the needs for changes and improvements in sustainability reporting in the future.