3,309 research outputs found

    Corporate Social Performance and Non-Financial Reporting in the Cruise Industry: Paving the way towards UN Agenda 2030

    Get PDF
    This article investigates the role of accounting disciplines in assessing and fostering corporate social performance (CSP) of business organisations to meet the UN Agenda 2030. Drawing from legitimacy theory, this qualitative study analyses if and how non-financial reporting positively affects and fosters CSP practices and outcomes within the cruise industry. Specifically, using a case study methodology, a major cruise company has been analysed outlining its sustainable behaviour, through the manual content analysis of sustainability reports (2016–2017–2018), in achieving the sustainable development goals (SDGs) introduced by the UN Agenda 2030. The findings outline that the cruise company presents a clear sustainability and community orientation and adopts several initiatives, mostly focused on environmental and social issues, addressed to meet the 17 SDGs, where reputation and positive image have been recognised as the major antecedents in the perspective of CSP. This study contributes to the literature giving a broader and different reading of sustainability reporting as a “booster” of the CSP in meeting the SDGs and a further interesting application of the legitimacy theory, and offers managerial implications to systematise the content of non-financial reporting by improving the quality of disclosure to achieve the SDGs, with focus on CSP processes, outcomes and ways

    Russia : Il confronto tra la Corte costituzionale e la Corte europea dei diritti dell’uomo tra chiusure e segnali di distensione

    Get PDF
    Sommario: 1. Premessa. 2. Prima del caso Markin (1998-2010). 3. Caso Konstantin Markin vs. Russia (sentenze della Corte EDU del 7 ottobre 2010 e del 22 marzo 2012). 4. La sentenza della Corte costituzionale russa del 6 dicembre 2013 e le modifiche alla Legge costituzionale \u201cSulla Corte costituzionale\u201d del 4 giugno 2014. 5. La sentenza della Corte costituzionale del 14 luglio 2015. 6. Le modifiche alla Legge costituzionale \u201cSulla Corte costituzionale\u201d del 14 dicembre 2015 e le valutazioni provvisorie della Commissione di Venezia (parere dell\u201911-12 marzo 2016). 7. Le aperture della sentenza della Corte costituzionale del 19 aprile 2016 e il parere definitivo della Commissione di Venezia (10-11 giugno 2016). 8. Dialogo e compromesso in materia di diritti umani: una sfida sempre difficile per la Russia

    I fenomeni di degenerazione delle democrazie contemporanee : qualche spunto di riflessione sullo sfondo delle contrapposizioni dottrinali

    Get PDF
    The paper focuses on the main conceptual issues (classifications, terminology, methodology) relating to the phenomenon of the degeneration of contemporary democracies that have attracted the attention of different social sciences in recent years. It begins with a reconstruction of the main cultural trends of democracy (classical, liberal, socialist, social, radical, and so on) then continues by exploring the current debate. The debate focuses on some leading categorizations: illiberal democracies, authoritarian constitutionalism and populist constitutionalis

    Regressioni costituzionali e corti apicali: i casi di Venezuela, Turchia, Russia, Ungheria e Polonia

    Get PDF
    Based on the analysis of some legal systems which are paradigmatic in terms of their constitutional \u2018regression\u2019, the essay identifies the way in which are besieged and then subjugated by populist political majorities. These phenomena take place despite the fact that the relative countries belong to international organizations imposing democratic conditionality before the entry but which provide weak \u2013 though not absent \u2013 answers to the crisis of democracy. These are relatively new phenomena posing new challenges to the classifications of public law doctrin

    Hungarian constitutional developments and measures to protect the rule of law in Europe

    Get PDF
    The essay analyses the constitutional developments in Hungary since 2010 comparing them with those occurring in Poland in the last 4 years. The comparison highlights both similarities and differences in the current constitutional \u2018involution\u2019 of the two countries considering especially the impact on the constitution and the role played by constitutional courts. Constitutional regressions are considered in the overall framework of EU democratic conditionality and the measures to deal with the rule of law crisis
    • …
    corecore