Table A4

Coding scheme used

NodeSubcodesIndicators from press releasesManagerial insights (interview themes)
Image TransferAthlete endorsement; Event symbolism; Heritage and national identity; Emotional storytellingReferences to Olympic/Paralympic values, athletes as brand ambassadors, emphasis on pride, excellence, or courage; visual alignment with Olympic symbolsManagers highlight the emotional value of associating with Olympic ideals; image fit seen as essential for long-term equity
Institutional LegitimacySustainability commitment; Social responsibility; Diversity and inclusion; Ethical alignmentMentions of ESG goals, net-zero targets, community programs, diversity statements, or inclusive messagingManagers describe legitimacy as a social licence to operate; sponsorship helps translate CSR commitments into visible action
Capability DemonstrationTechnological innovation; Product integration; Service excellence; Operational competenceHighlighting green technologies, digital transformation, smart infrastructure, mobility systems, or energy solutionsManagers view sponsorship as a proof-of-concept arena; innovation shown through tangible applications at the Games
Commercial PlatformingConsumer engagement; Business-to-business networking; Hospitality and client relations; Sales activationMentions of promotional campaigns, customer experiences, or hospitality packages; focus on reach and engagementManagers describe Olympic sponsorship as a catalyst for market expansion and B2B deal-making
Hybrid Strategies (Emergent)Cross-logic integration; Purpose–profit balance; Innovation for inclusion; ESG-driven brandingOverlapping language combining sustainability, innovation, and community; examples of campaigns linking technology to social inclusionManagers explicitly refer to integration as strategic differentiation; resources are jointly mobilised across departments
Paralympic Sponsorship Focus (Cross-cutting)Disability representation; Inclusive innovation; Accessibility technology; Athlete advocacyFocus on Paralympic athletes, accessibility, adaptive technologies, or inclusion as corporate valueManagers note Paralympics as an authentic space for DEI communication; strengthens brand empathy
Source: Author’s elaboration

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