Table 2.

Sample illustration of the coding book.

Categories	Sub-categories	Example quotes
Logos		“We will continue monitoring the coronavirus (COVID-19) updates, and will respond based on the advice of governments, public health authorities, and medical professionals.” (Letter #49)
Ethos		“You should have confidence when you book a stay at any of our hotels across the globe that we are doing everything we can to have accommodations ready for you.” (Letter #53)
Pathos		“Working together, we are making a difference and, together, we will overcome this unprecedented challenge.” (Letter #17)
Assertive tactics	Ingratiation	“And, most importantly, our greatest competitive edge will continue to be you. Thank you for your hard work, patience and support as we navigate through a world that is very different from what we have known. We will emerge stronger — together.” (Letter #56)
	Intimidation	N/A
	Organizational promotion
	•Entitlements	“We created our own "pizza pedestal" to help with our Contactless Delivery, which we have perfected over the past several weeks, thanks to learning from many of our international markets who helped pioneer the concept.” (Letter #33)
	•Enhancements	“Many of our international stores have been successfully executing contactless delivery safely in the face of this viral threat and we have learned a lot from their experience.” (Letter #34)
	Exemplification	“[Company name] continues to be front and center in the global response to the virus, with free flights for medical workers, cargo shipments of much-needed medical supplies, and repatriating thousands of people worldwide back to their homes among other efforts.” (Letter #6)
	Supplication	“For those who are eligible, please consider signing up for voluntary COLA and ANP days. We're grateful to the more than 20,000 employees who have already signed up. Your sacrifice is both deeply appreciated and important to our company's future.” (Letter #55)
Defensive tactics	Accounts
	•Denials or defenses of innocence	“Whether it be the virus itself or the consequences of the virus on the workforce and the economy, the impacts have been deeply felt by everyone.” (Letter #48)
	•Excuses	“The historically severe economic impact of this crisis means even when travel demand starts to inch back, it likely will not bounce back quickly.” (Letter #55)
	•Justifications	“As you know, over the last week we had to close our dining rooms, which fundamentally changed our business.” (Letter #23)
	•Apologies	N/A
	Disclaimers	“I am sure many of you are wondering if these actions will be enough. Will there be more changes coming? Once again, if I am honest with myself, I have to give the toughest answer for any CEO - I really don’t know. It’s possible that things could quickly improve. But it’s also possible these challenges may force us to materially delay or cancel our upcoming summer season. In that case, more measures might be needed.” (Letter #23)
	Organizational handicapping	N/A
	Apologies	N/A
	Restitution	“To support our hourly restaurant team members, we introduced Paid Sick Leave last week, and just yesterday, we rolled out an Emergency Pay Program for those impacted by COVID-19.” (Letter #25)
	Prosocial behavior	N/A