6,293 research outputs found

    Corporate Social Responsibility: the institutionalization of ESG

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    Understanding the impact of Corporate Social Responsibility (CSR) on firm performance as it relates to industries reliant on technological innovation is a complex and perpetually evolving challenge. To thoroughly investigate this topic, this dissertation will adopt an economics-based structure to address three primary hypotheses. This structure allows for each hypothesis to essentially be a standalone empirical paper, unified by an overall analysis of the nature of impact that ESG has on firm performance. The first hypothesis explores the evolution of CSR to the modern quantified iteration of ESG has led to the institutionalization and standardization of the CSR concept. The second hypothesis fills gaps in existing literature testing the relationship between firm performance and ESG by finding that the relationship is significantly positive in long-term, strategic metrics (ROA and ROIC) and that there is no correlation in short-term metrics (ROE and ROS). Finally, the third hypothesis states that if a firm has a long-term strategic ESG plan, as proxied by the publication of CSR reports, then it is more resilience to damage from controversies. This is supported by the finding that pro-ESG firms consistently fared better than their counterparts in both financial and ESG performance, even in the event of a controversy. However, firms with consistent reporting are also held to a higher standard than their nonreporting peers, suggesting a higher risk and higher reward dynamic. These findings support the theory of good management, in that long-term strategic planning is both immediately economically beneficial and serves as a means of risk management and social impact mitigation. Overall, this contributes to the literature by fillings gaps in the nature of impact that ESG has on firm performance, particularly from a management perspective

    General government fiscal plan for 2024–2027

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    The purpose of the General Government Fiscal Plan is to support decision-making related to general government finances as well as compliance with the Medium-Term Objective set for the structural budgetary position of general government finances. The plan contains sections related to central government finances, wellbeing services county finances, local government finances, statutory earnings-related pension funds and other social security funds. The Government prepares the General Government Fiscal Plan for the parliamentary term and revises it annually for the following four years by the end of April. The General Government Fiscal Plan also includes Finland’s Stability Programme, and it meets the EU’s requirement for a medium-term fiscal plan. The General Government Fiscal Plan for 2024–2027 does not propose any new policy definitions. It is based on current legislation and takes into account the impact of the decisions previously made by Prime Minister Marin’s Government on the expenditure and revenue levels in the coming years. This General Government Fiscal Plan does not set any budgetary position targets. The first General Government Fiscal Plan of the Government to be appointed after the parliamentary election in spring 2023 will be drawn up in autumn 2023, and this will include a Stability Programme. The General Government Fiscal Plan also includes the central government spending limits decision, but it does not specify a parliamentary term expenditure ceiling

    The developing maternal-infant relationship: a qualitative longitudinal study

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    Aim The study aimed to explore maternal perceptions and the use of knowledge relating to their infant’s mental health over time using qualitative longitudinal research. Background There has been a growing interest in infant mental health over recent years. Much of this interest is directed through the lens of infant determinism, through knowledge regarding neurological development resulting in biological determinism. Research and policy in this field are directed toward individual parenting behaviours, usually focused on the mother. Despite this, there is little attention given to maternal perspectives of infant mental health, indicating that a more innovative approach to methodology is required. Methods This study took a qualitative longitudinal approach, and interviews were undertaken with seven mothers from the third trimester of pregnancy and then throughout the first year of the infant’s life. Interviews were conducted at 34 weeks of pregnancy, and then when the infant was 6 and 12 weeks, 6, 9, and 12 months, alongside the collection of researcher field notes—a total of 41 interviews. Data were analysed by creating case profiles, memos, and summaries, and then cross-comparison of the emerging narratives. A psycho-socially informed approach was taken to the analysis of data. Findings Three interrelated themes emerged from the data: evolving maternal identity, growing a person, and creating a safe space. The theme of evolving maternal identity dominated the other themes of growing a person and creating a safe space in a way that met perceived socio-cultural requirements for mothering and childcare practices. Participants’ personal stories give voice to their perceptions of the developing maternal-infant relationship in the context of their socio-cultural setting, relationships with others, and experiences over time. Conclusions This study adds new knowledge by giving mothers a voice to express how the maternal-infant relationship develops over time. The findings demonstrate how the developing maternal-infant relationship grows in response to their mutual needs as the mother works to create and sustain identities for herself and the infant that will fit within their socio-cultural context and individual situations. Additionally, the findings illustrate the importance of temporal considerations, social networks, and intergenerational relationships to this evolving process. Recommendations for practice, policy, and education are made that reflect the unique relationship between mother and infant and the need to conceptualise this using an ecological approach

    TOWARDS AN UNDERSTANDING OF EFFORTFUL FUNDRAISING EXPERIENCES: USING INTERPRETATIVE PHENOMENOLOGICAL ANALYSIS IN FUNDRAISING RESEARCH

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    Physical-activity oriented community fundraising has experienced an exponential growth in popularity over the past 15 years. The aim of this study was to explore the value of effortful fundraising experiences, from the point of view of participants, and explore the impact that these experiences have on people’s lives. This study used an IPA approach to interview 23 individuals, recognising the role of participants as proxy (nonprofessional) fundraisers for charitable organisations, and the unique organisation donor dynamic that this creates. It also bought together relevant psychological theory related to physical activity fundraising experiences (through a narrative literature review) and used primary interview data to substantiate these. Effortful fundraising experiences are examined in detail to understand their significance to participants, and how such experiences influence their connection with a charity or cause. This was done with an idiographic focus at first, before examining convergences and divergences across the sample. This study found that effortful fundraising experiences can have a profound positive impact upon community fundraisers in both the short and the long term. Additionally, it found that these experiences can be opportunities for charitable organisations to create lasting meaningful relationships with participants, and foster mutually beneficial lifetime relationships with them. Further research is needed to test specific psychological theory in this context, including self-esteem theory, self determination theory, and the martyrdom effect (among others)

    Annals [...].

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    Pedometrics: innovation in tropics; Legacy data: how turn it useful?; Advances in soil sensing; Pedometric guidelines to systematic soil surveys.Evento online. Coordenado por: Waldir de Carvalho Junior, Helena Saraiva Koenow Pinheiro, Ricardo SimĂŁo Diniz Dalmolin

    Addressing infrastructure challenges posed by the Harwich Formation through understanding its geological origins

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    Variable deposits known to make up the sequence of the Harwich Formation in London have been the subject of ongoing uncertainty within the engineering industry. Current stratigraphical subdivisions do not account for the systematic recognition of individual members in unexposed ground where recovered material is usually disturbed - fines are flushed out during the drilling process and loose materials are often lost or mixed with the surrounding layers. Most engineering problems associated with the Harwich Formation deposits are down to their unconsolidated nature and irregular cementation within layers. The consequent engineering hazards are commonly reflected in high permeability, raised groundwater pressures, ground settlements - when found near the surface and poor stability - when exposed during excavations or tunnelling operations. This frequently leads to sudden design changes or requires contingency measures during construction. All of these can result in damaged equipment, slow progress, and unforeseen costs. This research proposes a facies-based approach where the lithological facies assigned were identified based on reinterpretation of available borehole data from various ground investigations in London, supported by visual inspection of deposits in-situ and a selection of laboratory testing including Particle Size Distribution, Optical and Scanning Electron Microscopy and X-ray Diffraction analyses. Two ground models were developed as a result: 1st a 3D geological model (MOVE model) of the stratigraphy found within the study area that explores the influence of local structural processes controlling/affecting these sediments pre-, syn- and post- deposition and 2nd a sequence stratigraphic model (Dionisos Flow model) unveiling stratal geometries of facies at various stages of accretion. The models present a series of sediment distribution maps, localised 3D views and cross-sections that aim to provide a novel approach to assist the geotechnical industry in predicting the likely distribution of the Harwich Formation deposits, decreasing the engineering risks associated with this stratum.Open Acces

    From wallet to mobile: exploring how mobile payments create customer value in the service experience

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    This study explores how mobile proximity payments (MPP) (e.g., Apple Pay) create customer value in the service experience compared to traditional payment methods (e.g. cash and card). The main objectives were firstly to understand how customer value manifests as an outcome in the MPP service experience, and secondly to understand how the customer activities in the process of using MPP create customer value. To achieve these objectives a conceptual framework is built upon the Grönroos-Voima Value Model (Grönroos and Voima, 2013), and uses the Theory of Consumption Value (Sheth et al., 1991) to determine the customer value constructs for MPP, which is complimented with Script theory (Abelson, 1981) to determine the value creating activities the consumer does in the process of paying with MPP. The study uses a sequential exploratory mixed methods design, wherein the first qualitative stage uses two methods, self-observations (n=200) and semi-structured interviews (n=18). The subsequent second quantitative stage uses an online survey (n=441) and Structural Equation Modelling analysis to further examine the relationships and effect between the value creating activities and customer value constructs identified in stage one. The academic contributions include the development of a model of mobile payment services value creation in the service experience, introducing the concept of in-use barriers which occur after adoption and constrains the consumers existing use of MPP, and revealing the importance of the mobile in-hand momentary condition as an antecedent state. Additionally, the customer value perspective of this thesis demonstrates an alternative to the dominant Information Technology approaches to researching mobile payments and broadens the view of technology from purely an object a user interacts with to an object that is immersed in consumers’ daily life
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