Search results for "Responsibility"

The association between board gender diversity and financial reporting quality, corporate performance and corporate social responsibility disclosure …

2017

Purpose (mandatory) Companies, politicians, the mass media, legislators, scholars and society in general have shown a growing interest in how board gender diversity affects a firm’s decisions. This concept has been developed because some nations have introduced voluntary policies to regulate and increase the proportion of female directors on corporate boards. Thus, the aim of this study is to review previous research based on board gender diversity as a corporate governance mechanism and its effect on some firms’ business decisions: Financial reporting quality (FRQ), firm performance and corporate social responsibility (CSR) reporting. Design/methodology/approach (mandatory) We focus on age…

Rhema ghennàion. Responsabilità ‘genetica’ del poeta tragico nelle Rane di Aristofane

2017

Questo contributo si propone di indagare il rapporto tra cultura e politica nelle Rane di Aristofane attraverso una delineazione delle nozioni di responsabilità e merito nella figura del poeta tragico au-spicata da Aristofane. Dall’appartenenza del poeta alle Muse, che si configura nella sua partecipa-zione ai loro Misteri, discende una sua responsabilità ‘genetica’: il poeta utile alla polis è infatti fer-tile (γόνιμος), ovvero, è in grado di fecondare il teatro, e quindi la città, di valori che, ispirandosi agli insegnamenti del passato, educhino i cittadini. Intorno al concetto di ‘nobiltà’ (γενναιότης), unito a quello di fecondità (sulla base della radice *γεν-), si sviluppa l’idea di u…

Lie Detection: Remarks From Neuroethics

2016

El presente trabajo aborda los aspectos bioéticos derivados de los ya no tan recientes avances en Neurociencia cognitiva; especialmente las implicaciones que la introducción de las pruebas neurocientíficas en el proceso judicial penal, como la conocida técnica de detección de mentiras (prueba P.300) pueden acarrear. Como seguidamente veremos, el creciente desarrollo de la neuroimagen ha avivado la inquietud por la protección de la autonomía individual, la seguridad y la superación de interpretaciones reduccionistas contrarias a la dignidad de las personas. Cuestiones a las que están prestando atención los estudios de neuroética, los cuales, aunque empezaron su recorrido a finales de la déca…

Who is entitled for the recognition of public right in the urban domain? A perspective from the southern Italian context

2015

Who has the right of access to public space of the city and what are the limits to this access varies depending on the circumstances: the shift between the public and private sphere, the economic- institutional system, laws and planning tools. If many scholars focus on relational values of public/political spaces, the sphere of public facilities is a central issue. In Italy this issue is ruled by an ancient national law, aimed at ensuring minimum collective rights, the so-called urban standards as mandatory quantity of areas to locate within the municipal plans. Although many regions of Northern Italy have satisfied and raised this standard, the southern areas remain in a situation of sever…

2020

Abstract The concept of social licence to operate (SLO) is an increasingly popular tool for companies to manage their relations with the local communities. SLO is very seldom used in the nuclear sector, which has nevertheless applied similar approaches, under notions such as partnership and participatory governance. This article explores the specific challenges that the application of SLO faces in the nuclear waste management (NWM) sector, by applying an often-used SLO framework of Boutilier and Thomson to illustrative case studies concerning nuclear waste repository projects in Finland, France and Sweden. Among the specificities of this sector, the article focuses on the central roles of t…

The theorical and historical evolution of firm Accounting: Premises for a generalist approach to Reporting

2019

With the transposition into national laws of Directive 2014/95/UE on disclosure of non- financial information by large companies, the social and environmental responsibility has taken on new significance in the recent accounting debate. This paper moves in particular from the develop- ments of that topic in Italian Ragioneria and in French Comptabilité coming to propose a generalist approach to the business reporting embracing both kinds of information, financial and not financial. From an historical point of view the theme of social and environmental responsibility has been pro- gressively developed in the twentieth century on Italian and French research getting more and more importance. C…

Corporate Social Information nel settore della moda

2020

Purpose of this study is to describe main reporting tools at the basis of the ethical-social sphere of the company, aimed at concretely representing the activities promoted in terms of Corporate Social Responsibility, creating cohesion between different aspects, linked to company dynamics. The concept of CSR is spread as a strategic tool aimed at creating a more competitive and socially cohesive society. Based on the main theoretical concepts in support of sustainability and CSR and, in relation to the company's strategic choices, the urgent need for companies to communicate their "sustainable" commitment. This is how they are born a series of documents related to non financial reporting, w…

Efeitos da sustentabilidade e valor logístico nas relações entre empresas de transporte marítimo

2020

Resumen El objetivo de este trabajo fue analizar cómo la sostenibilidad (económica, social y ambiental), bajo el enfoque de triple línea base, afecta la calidad de servicio, el valor logístico y la satisfacción en empresas del sector marítimo. Se propone un modelo teórico que se contrasta con la información suministrada por una muestra de 50 responsables de empresas (transitarios, importadores y exportadores) en Panamá. La información se analiza mediante la estimación de regresión por mínimos cuadrados parciales, que permite confirmar el carácter multidimensional de la sostenibilidad y del valor logístico. Los resultados también confirman que las percepciones de los clientes sobre las inici…

Review of methodologies for evaluating university social responsability

2015

The article presents a review of methodologies for the assessment of the so-called University Social Responsibility from the analysis of indicator systems in the area of higher education in Ibero-America. A publication-based research was conducted, compiling progress made between the years 2006-2013. A total of two doctoral theses that presented evaluation systems in students; two models proposed by universities in Peru and Spain; and the papers of two university networks that designed a University Social Responsibility conceptual development and indicator systems for its assessment were identified. The article points out that despite the spectrum of conceptual proposals produced during the…

Educació per al desenvolupament sostenible: una via per a l’enfortiment de la responsabilitat social universitària

2018

Antecedents: s’analitzen els antecedents del concepte de Responsabilitat Social Universitària (RSU), les arrels de la qual es troben en l’evolució del concepte de Responsabilitat Social Empresarial (RSE), en què es destaca la idea central que l’empresa del segle xxi ha d’aportar a la societat alguna cosa més que la producció de béns, serveis i guanys financers, per la qual cosa es bolca l’interès cap a la creació de valors socials, sobre la base d’actuacions i procediments ètics globals. Mètode: es fa una recerca documental de tres conceptes clau, RSU, Educació per al Desenvolupament Sostenible (EDS) i acreditació universitària per a l’enfortiment d’ambdós conceptes.Resultats: es proposa un…