Search results for "holder"
showing 10 items of 477 documents
Company stakeholder responsibility : an empirical investigation of top managers’ attitudinal change
2017
Purpose Company stakeholder responsibility considers stakeholder engagement and management as key to long-term firm success. The purpose of this paper is to examine how top managers’ stakeholder responsibility attitudes change and how they balance stakeholder responsibilities and economic interests. Design/methodology/approach The authors conducted empirical research using the company stakeholder responsibility framework by conducting a repeated cross-sectional survey in Finland in 1994, 1999, 2004, 2009 and 2014. Findings The study shows how development in the business context influences managers’ attitudes towards stakeholder responsibility. Simultaneously with the expansion of free comp…
The Finnish pulp and paper industry: a case study in media as stakeholder
1998
Presents and analyses a current discourse surrounding social and environmental responsibility in the Finnish paper industry between 1970–1995. Addresses theoretical modes of social responsibility and related environmental issues. Media as forum for debate and discourse are described and the campaign to protect Finnish wild forestry is discussed. Implications for strategic communication theory and practice are considered.
Measuring and reporting confiscated firms' (social) business value
2019
This study highlights the peculiar aspects of the business valuation process involving firms confiscated from the Mafia organisation, by pointing out some criteria to guide the selection of the appropriate valuation method. We identify some preliminary operational proposals for drawing up an effective valuation report taking social and ethical factors into account. Based on an empirical analysis carried out on a sample of Italian firm valuation reports publicly available, we find that the main business valuation choices are not explained in an in-depth manner and that there are many differences between the valuation reports and the prescriptive content proposed. Theoretical implications may…
Employee Sensemaking on the Importance of Sustainability Reporting in Sustainability Identity Change
2017
This study examines employee sensemaking processes in order to understand the role of sustainability reporting in organizational identity change. Through an analysis of 52 interviews with employees in two Finnish companies, we develop sensemaking frames for understanding the role of sustainability reporting in organizational identity change. The three sensemaking frames are individualistic, relational and decoupled. Each of these sensemaking frames differs in stakeholder orientation. They indicate that sensemaking influences the interpretation of how important sustainability reporting is for organizational identity change towards sustainability. The study shows how the individualistic and r…
Les choix des parties prenantes dans les organisations de microfinance au Sénégal
2019
As African organizations operate according to universal principles (Western) while such principles often ignore African specificities, this study proposes to relate Western theory to African specificities. This doctoral study examines a Western model, the Mitchell and al. (1997)’s model, applied to the governance of microfinance organizations in Senegal. Many researches explain that microfinance organizations’ problems are related to corporate governance difficulties. Moreover, most studies consider that the concept of stakeholder is the foundation of the governance of microfinance organizations. Finally, the model of Mitchelland al. (1997) is cited as one of the most relevant typologies in…
Ecosystem services mapping and assessment for policy- and decision-making : Lessons learned from a comparative analysis of European case studies
2020
This paper analyses and compares a set of case studies on ecosystem services (ES) mapping and assessment with the purpose of formulating lessons learned and recommendations. Fourteen case studies were selected during the EU Horizon 2020 “Coordination and Support Action” ESMERALDA to represent different policy- and decision-making processes throughout the European Union, across a wide range of themes, biomes and scales. The analysis is based on a framework that addresses the key steps of an ES mapping and assessment process, namely policy questions, stakeholder identification and involvement, application of mapping and assessment methods, dissemination and communication and implementation. T…
Cultural differences in nature park management and visitor experiences in a French-Hungarian comparison
2016
Cross-cultural investigations in management prevail over those on for-profit organizations, while intercultural studies on protected natural areas is a relatively untapped field of research. This thesis proposes cross-cultural models (adapted from the existing model of Hofstede, along with marketing and management concepts) for the analysis of the park management and visitor experiences at (protected) European natural parks. Among the various methods used, the most relevant were the semi-directed interviews with actors of the park management and the visitor survey, while document analysis and observations also completed our findings. Using our analysis of the park management, stakeholders, …
Societal implications of sustainable energy action plans: from energy modelling to stakeholder learning
2019
This article investigates the potential impact of sustainable energy action plans (SEAPs) on local development through a two-step methodology involving participatory planning and quantitative analysis. The first phase relies on a participatory system mapping (PSM) approach and generates a causal structure at the basis of the urban model. In the second phase, we transform the qualitative map into a system dynamic model which evaluates the effect of the SEAP on social, economic and environmental indicators. This methodology was applied to the case of Cascina Municipality (Italy). Through scenario analysis, we show that some indirect feedback can harm the achievement of the 20% emission reduct…
A LEGAL OPINION ON WHETHER A PERSON PERFORMING THE FUNCTION (CHURCH OFFICE) OF THE ECONOMIST OF THE POLISH BISHOPS’ CONFERENCE SATISFIES THE CONDITIO…
2019
Przedmiotem opinii jest udzielenie odpowiedzi na pytanie: czy osoba pełniąca funkcję (urząd kościelny) Ekonoma Konferencji Episkopatu Polski wypełnia przesłankę określoną w przepisie art. 44 ust. 3 ustawy z dnia 28 sierpnia 1997 r. o organizacji i funkcjonowaniu funduszy emerytalnych, czyli należy do kręgu tzw. „osób zależnych”? Przeprowadzona analiza stanu prawnego i faktycznego w tym konkretnym przypadku doprowadziła do konkluzji, że sam fakt bycia Ekonomem KEP nie powoduje, że ziszcza się negatywna przesłanka z art. 44 ust. 3 ustawy o organizacji i funkcjonowaniu funduszy emerytalnych. Ponieważ jednak osoba wykonująca funkcję Ekonoma KEP pozostaje równocześnie w stosunku pracy z jednostk…
Moral Attitudes Toward Pharmacological Cognitive Enhancement (PCE): Differences and Similarities Among Germans With and Without PCE Experience
2018
Pharmacological cognitive enhancement (PCE), the use of illicit and/or prescription drugs to increase cognitive performance, has spurred controversial discussion in bioethics. In a semi-structured interview study with 60 German university students and employees, differences and similarities in moral attitudes toward PCE among 30 experienced participants (EPs) vs. 30 inexperienced participants (IPs) were investigated. Substances EPs used most often are methylphenidate, amphetamines, tetrahydrocannabinol and modafinil. Both EPs and IPs addressed topics such as autonomous decision making or issues related to fairness such as equality in test evaluation and distortion of competition. While most…