1,168 research outputs found
Environmental, social and governance disclosures in Europe
Purpose
â The purpose of this paper is to shed light on the European Unionâs (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EUâs member states are ratifying the EU Commissionâs directives on ESG reporting by introducing intelligent, substantive and reflexive regulations.
Design/methodology/approach
â Following a review of EU publications and relevant theoretical underpinnings, this paper reports on the EU member statesâ national policies for ESG reporting and disclosures.
Findings
â The EU has recently revised a number of tools and instruments for the reporting of financial and non-financial information, including the EUâs modernisation directive, the EUâs directive on the disclosure of non-financial and diversity information, the EU Energy Efficiency Directive, the European pollutant release and transfer register, the EU emission trading scheme, the integrated pollution prevention and control directive, among others.
Practical implications
â Although all member states are transposing these new EU directives, to date, there are no specific requirements in relation to the type of non-financial indicators that can be included in annual reports. Moreover, there is a need for further empirical evidence that analyse how these regulations may (or may not) affect government entities and big corporations.
Social implications
â Several EU countries are integrating reporting frameworks that require the engagement of relevant stakeholders (including shareholders) to foster a constructive environment that may lead to continuous improvements in ESG disclosures.
Originality/value
â EU countries are opting for a mix of voluntary and mandatory measures that improve ESG disclosures in their respective jurisdictions. This contribution indicates that there is scope for national governments to give further guidance to civil society and corporate business to comply with the latest EU developments in ESG reporting. When European entities respond to regulatory pressures, they are also addressing ESG and economic deficits for the benefit of all stakeholders.peer-reviewe
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The Relations Between Children's Comprehension Monitoring and Their Reading Comprehension and Vocabulary Knowledge: An Eye-Movement Study.
Poor reading comprehension may be due to having ineffective comprehension monitoring, the metacognitive process of evaluating and regulating comprehension. When comprehension breaks down due to an inconsistency either at the word-level (e.g., due to an unfamiliar word) or at the sentence-level (e.g., due to contradictory information), readers may identify the misunderstanding and take steps to regulate their comprehension. In the current study, we utilized two eye-movement tasks (one newly developed) to examine comprehension monitoring in third through fifth grade students (n = 123), when confronted with word- and sentence-level inconsistencies, by measuring the amount of time they read (gaze duration) and reread the target inconsistent words. We investigated how this skill may be associated with individual differences in age, reading comprehension ability, and vocabulary knowledge. The results showed that generally, all students detected the word-level inconsistencies, indicated by longer gaze durations, and attempted to regulate their comprehension after detecting both word- and sentence-level inconsistencies, as indicated by more time spent rereading. Students with stronger reading comprehension (when controlling for their vocabulary), and stronger vocabulary knowledge (when controlling for their reading comprehension) were more likely to attempt regulating their comprehension. In general, the difference between the control words and the inconsistent words was smaller for third graders and larger for fourth and fifth graders, which we argue indicates greater levels of comprehension monitoring - specifically employing repair strategies. With eye-tracking technology becoming more accessible, these tasks may be useful in assessing children's reading processes to better understand at which level of comprehension monitoring they may be struggling, which in return will allow us to develop more individualized instruction for all readers
Sustainability reporting and value creation
This paper revisits Rob Grayâs ([2006]. âSocial, Environmental and Sustainability Reporting and Organisational Value Creation? Whose Value? Whose Creation?â Accounting, Auditing & Accountability Journal 19 (6): 793â819.) critique of the state of sustainability reporting and its relationship with value creation. It critiques recent developments in the fields of sustainability reporting standard setting and current thinking on value creation in light of Robâs analysis
Corporate citizenship and social responsibility policies in the United States of America
Purpose
The scope of this case study is to outline relevant regulatory guidelines on environmental, social and governance issues in the United States of America (USA or U.S.). This contribution includes a thorough analysis of several institutional frameworks and guiding principles that have been purposely developed to foster corporate citizenship behaviours.
Design/methodology/approach
A case study methodology involved a broad analysis of U.S. regulatory policies, voluntary instruments and soft laws that have stimulated organisations to implement and report their responsible behaviours.
Findings
This contribution ties the corporate citizenship behaviours with the institutional and stakeholder theories. The case study evaluated the USAâs federal government, bureaus and its agenciesâ policies on human rights, health and social welfare, responsible supply chain and procurement of resources, anticorruption, bribery and fraudulent behaviours; energy and water conservation practices as well as environmental protection, among other issues.
Research Implications
Past research may have not sufficiently linked corporate citizenship with the corporate social responsibility (CSR) paradigm. This research reports how different U.S. regulatory institutions and non-governmental organisations (NGOs) are pushing forward the social responsibility, environmental sustainability as well as the responsible corporate governance agenda.
Originality /value
This research critically analyses U.S. policy and regulatory instruments including relevant legislation and executive orders that are primarily intended to unlock corporate citizenship practices from business and industry. It has also provided a conceptual framework for the corporate citizenship notion. In conclusion, it implies that there are business and political cases for corporate citizenship.peer-reviewe
The influence of patient's age on clinical decision-making about coronary heart disease in the USA and the UK
This paper examines UK and US primary care doctors' decision-making about older (aged 75 years) and midlife (aged 55 years) patients presenting with coronary heart disease (CHD). Using an analytic approach based on conceptualising clinical decision-making as a classification process, it explores the ways in which doctors' cognitive processes contribute to ageism in health-care at three key decision points during consultations. In each country, 56 randomly selected doctors were shown videotaped vignettes of actors portraying patients with CHD. The patients' ages (55 or 75 years), gender, ethnicity and social class were varied systematically. During the interviews, doctors gave free-recall accounts of their decision-making. The results do not establish that there was substantial ageism in the doctors' decisions, but rather suggest that diagnostic processes pay insufficient attention to the significance of older patients' age and its association with the likelihood of co-morbidity and atypical disease presentations. The doctors also demonstrated more limited use of âknowledge structuresâ when diagnosing older than midlife patients. With respect to interventions, differences in the national health-care systems rather than patients' age accounted for the differences in doctors' decisions. US doctors were significantly more concerned about the potential for adverse outcomes if important diagnoses were untreated, while UK general practitioners cited greater difficulty in accessing diagnostic tests
Social Support Mechanisms Among Athletes With Disabilities
The purpose of this investigation was to describe social support mechanisms of swimmers with disabilities and examine relationships among social support, self-efficacy, and athletic satisfaction. Results indicated that athletes felt satisfied with the social support they received. Mothers and friends provided primary support in a variety of areas requiring non-sport-related knowledge. Additionally, there were important secondary sources of support in areas requiring sport-specific knowledge. Coaches were primary sources of support in areas that required sport expertise. Fathers were also important sources of secondary support in areas that required both sport expertise and nonsport expertise. Correlational results suggested that athletes who were supported by being listened to and by being challenged to become better athletes and people also reported strong self-efficacy
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