Search results for "Governance"
showing 10 items of 959 documents
The Hubris Hypothesis of Corporate Social Irresponsibility: Evidence from the Parmalat Case
2013
In the last decade, various accounting scandals have come about (such as Enron, Global Crossing, Tyco, Worldcom and Parmalat), stimulating the burgeoning debate on the drivers and conditions underlying the emergence of financial frauds.
Multi-Stakeholder Initiatives and New Models of Co-Regulation in the Field of Business and Human Rights
2020
Since the late 1990s, a new paradigm of international cooperation, taking the form of a vast array of so-called ‘multi-stakeholder initiatives’ (MSIs), has increasingly gained importance in the field of business and human rights (B&HRs), where MSIs engage in the establishment and implementation of standards of conduct, reporting formats, and certification schemes, directed at helping companies to address the possible adverse human rights impacts of their activities. Although these developments have received increasing scholarly attention, there remains a great need for further in-depth inquiry about the nature and effects of this new model of co-regulation. In particular, what can be sa…
Determinantes en la divulgación y desempeño en Responsabilidad Social Empresarial (RSE): un estudio comparativo en organizaciones de Latinoamérica
2021
El objetivo de la presente tesis es el de analizar los factores que determinan la divulgación y el desempeño en cuanto a Responsabilidad Social Empresarial (RSE) de empresas cotizadas de Latinoamérica, aportando evidencia empírica sobre características organizacionales, financieras y de gobierno por las que se ven influenciadas. Se parte de un análisis bibliográfico acerca de factores que explican la divulgación voluntaria de información de sostenibilidad, posteriormente se realiza un estudio empírico a través de un análisis de regresión logística a partir del cual, se identifican los factores corporativos que influyen el nivel de adherencia de la información contenida en las memorias de so…
Access to Higher Education: An Instrument for Fair Societies?
2019
Access to higher education (HE) has a long history. To offer a view on the current debates and worldwide issues regarding access to HE, this editorial depicts how the control of educational access has historically been used as an instrument of governance at the interface of two processes: social stratification and the territorialisation of politics. Access to HE has remained embedded in these large structural processes even though HE has expanded from a highly elitist institution into mass education systems with equity of educational opportunities having become a desirable goal across societies. Analysing these processes helps understand the complex mechanisms producing inequalities in HE t…
Cultivating a ‘Digital Jungle’ : Toward a Hybrid Governance Perspective on Infrastructure Evolution
2020
Digital infrastructures (DIs) evolve rather than following planned development trajectories. We know this phenomenon as drift, that is, infrastructures drift from management control. Infrastructure drift has motivated research into infrastructure governance recognizing two governance approaches: top-down and bottom-up. Yet, what happens if an organization engaging in its digital transformation expands its DI following top-down governance while simultaneously introducing elements of bottomup governance? We study how an industrial manufacturer expanded its DI for collaboration top-down while also giving employees leeway for bottom-up governance. As a result, it found that its digital collabor…
Geoterminen energia ja politiikkaongelmien hallitsemisen tiedollinen haaste
2022
Ilmastonmuutoksen hillitsemiseksi energiajärjestelmän on muututtava vähähiilisemmäksi. Geoterminen energia on Suomessa ja muualla maailmassa noussut yhdeksi päästöttömäksi uusiutuvan energian muodoksi, mutta sen rakentamiseen ja käyttöön sisältyy riskejä. Tässä artikkelissa tarkastelemme geotermisen energian seismisen riskin hallintaa monitoimijaisessa verkostossa. Keskitymme siihen, millaisena eri toimijat näkevät Seismologian instituutin aseman geotermisen energian hallinnan verkostossa. Pohdimme, miten geotermisen energian seismisen riskin hallinnan kaltainen kompleksinen politiikkaongelma jäsentyy institutionaalisesti epäselvässä tilanteessa ja millaisia tietoon ja tietämiseen liittyviä…
Nessuno escluso: migrazioni globali e governance dell’integrazione
2019
L'immigrazione è un fenomeno strutturale da decenni e inevitabilmente lo sarà ancora di più in futuro. Negli ultimi anni le società occidentali hanno riscoperto gli effetti sociali e identitari delle migrazioni. I flussi migratori verso l’UE, nell’ultimo decennio, hanno rivelato la debolezza dei tradizionali modelli socio-politici europei di integrazione, proprio quando la retorica politica ruota attorno alle contraddizioni degli strumenti emergenziali dell’accoglienza. Urgono soluzioni globali sui diversi fronti dell'immigrazione irregolare, il trafficking (i suoi ricatti e i suoi morti), i salvataggi, i respingimenti, la gestione dei richiedenti asilo con le sue inefficienze, le forme del…
Intellectual capital in the italian Public Service sector: analysis on management and governance
2011
Today measurement of companies economic, financial and social performance must take into account the role played by intangible assets. It is widely accepted in the literature that the latter, in the sense of resources without physical substance, are key factors in ensuring competitiveness. For this reason, more and more companies are anxious to develop effective and efficient tools to define, manage, monitor, evaluate and communicate the importance of their intangible assets. The definition and classification of intangible assets is still an open question (Zambon 2004; Marr and Neely 2004). We sometimes speak of intangible assets, and at other times intellectual capital. Recognition of the …
Editorial:Governance AI ethics
2022
Quo vadis, internal auditing? A vision for internal auditing in 2030
2023
We aim to respond to calls in international auditing (IA) literature and to the current changes in the IA field by describing the driving forces and vision of the future for IA in the year 2030. The goal was to prompt in-depth discussion informed by the divergent views of experts. As a contribution, we identify three key driving forces: prolific data and its application, globalization and new value chains between organizations. Further, the study reports a vision for the future of IA. By surveying a wide range of stakeholders, including the board, management, internal auditors, teachers and a legislator, we expand on the views in earlier literature regarding IA, IA developments and the appl…