Sustainability Disclosure and the Financialization of Social Sustainability

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Daniela Woschnack ◽  
Stefanie Hiss ◽  
Sebastian Nagel ◽  
Bernd Teufel
Keyword(s):  
Content Analysis ◽  
Empirical Study ◽  
Financial Performance ◽  
Financial Market ◽  
Empirical Data ◽  
Qualitative Content Analysis ◽  
Social Sustainability ◽  
Rating Agencies ◽  
Sustainability Disclosure ◽  
Definition Of

Abstract This empirical study explores the financialization of social sustainability driven by sustainability accounting and reporting initiatives (SARIs). Since no globally accepted definition of what social sustainability encompasses exists, the paper asks how social sustainability is translated into the financial market language by SARIs as they provide standards for disclosing corporate non-financial performance and promote their concepts of social sustainability. The paper uses a two-step qualitative content analysis. First, it operationalizes social sustainability based on the empirical data of six sustainability rating agencies. Second, this operationalization is compared with the concepts created by three SARIs. The paper shows significant differences between the concepts of the SARIs and the rating agencies. While the rating agencies altogether interpret social sustainability with 83 distinct aspects, the SARIs, although differently created, use significant reduced concepts where 20% of these aspects are absent. The result of this financialization process could be a simplified and financially determined concept of social sustainability within die socially discourse. The research is limited to social sustainability and its financialization by SARIs. Individual indicators and their way or intensity to capture aspects of social sustainability were not part of the research interest. Further research should investigate the economic and the ecological pillars of sustainability as well as the usage of such financialized concepts within the society and especially by corporations. The paper unfolds the arbitrariness of operationalizing a qualitative phenomenon like social sustainability through the financial system. It discloses the need for looking at the mechanisms behind such processes and at the interests of the actors behind the frameworks. The paper reveals the financialization process driven by SARIs and demonstrates its simplifying effects on the concept of social sustainability. Furthermore, the paper shows that SARIs as metrics for non-financial aspects are troubled with a lack of transparency and a lack of convergence.

scholarly journals What is Crafts Entrepreneurship? The Development of its Definition Through Entrepreneurs` and Consumers` Perceptions

2021 ◽  
Author(s):  
Anzelika Smagina ◽  
◽  
Iveta Ludviga ◽  
Keyword(s):  
Empirical Study ◽  
Empirical Data ◽  
General Public ◽  
Qualitative Methodology ◽  
Creative Industries ◽  
Theoretical Knowledge ◽  
Structured Interviews ◽  
Survey Questions ◽  
Daunting Task ◽  
Definition Of

Defining craft entrepreneurship has been a challenge for many scholars and researchers in different countries. Not only because of the multidimensional nature of entrepreneurship, but also because of the differences in national regulations setting boundaries for each sector of the economy. Thus, in some countries, craft is a part of the Creative Industries, but in others it is considered as an independent sector of the economy. Understanding what craft is and how craft products can be differentiated and defined has also been a daunting task. Thus, consolidating theoretical knowledge on entrepreneurship and craft entrepreneurship gained from the literature with the results of an empirical study carried out among craft entrepreneurs and consumers of craft products, this study aims to conceptualize craft entrepreneurship and to develop propositions for the definition of craft entrepreneurship by integrating the meaning attributed to craft entrepreneurship and its specifics by craft entrepreneurs with the perception and meaning assigned to craft products and services by consumers. This study applies qualitative methodology and data gathered using semi-structured interviews and open-ended survey questions. 20 craft entrepreneurs represent a perspective of entrepreneurs about entrepreneurship and its specifics in the craft sector, whereas 445 consumers reflect the opinion of the general public about craft and craft-related products. The results of the study indicate that craft entrepreneurship is undoubtedly connected to handmade products, national traditions, small ventures and craft markets and fairs, where craft entrepreneurs commercialize their produce. Although numerous scholars have already attempted to conceptualize craft entrepreneurship theoretically, the contribution of this study is in its integrated application of theoretical and empirical data reflecting the perspectives of entrepreneurs and consumers.

scholarly journals Defining the term "intelligence" - insight into existing intelligence knowledge

2019 ◽  
Vol 52 (3-4) ◽  
pp. 194-205
Author(s):  
Tomislav Dokman
Keyword(s):  
Content Analysis ◽  
Qualitative Content Analysis ◽  
Essential Feature ◽  
Scientific Discipline ◽  
Knowledge Based ◽  
Broad Concept ◽  
Intelligence Studies ◽  
Uniform Definition ◽  
Intelligence Theory ◽  
Definition Of

For more than half a century of Intelligence Studies, this field has been characterized by the problem of lack of uniform definition of the term intelligence, a contentious place in the corpus of existing knowledge. The determinant of this is the existence of different types of intelligence, that is, the term is related to the intelligence product or information, the process/cycle in which information is collected, processed, analyzed and disseminated, and to the intelligence producing organization. Furthermore, it is a broad concept that initially developed and presented itself throughout history as exclusive state property, only later to become an equally represented term in other fields, more specifically business, science, sports, etc. Defining the term "intelligence" is important not only for the sake of development of intelligence theory and scientific discipline, but also because of the practical part of "intelligence" which is an essential feature of every state as it provides support for state decision-making process and defining policies in the national security spectrum. The paper analyzes 35 scientific, expert and institutional definitions of the term intelligence using quantitative and qualitative content analysis. Qualitative content analysis identified 15 key elements. The quantitative analysis found that the most represented element was "information", followed by "end user/decision maker", followed by "actionable character", "foreign countries" and "knowledge". Based on the elements extracted, a new definition is presented. Intelligence is characterized by actionable knowledge of foreign/other countries that is disseminated towards end users, i.e. decision makers, in the form of information.

The Populist Discourse on Representation in Lithuania

2020 ◽  
Vol 28 (5) ◽  
pp. 744-760
Author(s):  
Jogilė Ulinskaitė
Keyword(s):  
Decision Making ◽  
Content Analysis ◽  
Political Parties ◽  
Empirical Study ◽  
Political Identity ◽  
Political Representation ◽  
Qualitative Content Analysis ◽  
Moral Values ◽  
Election Manifestos ◽  
2016 Election

Populist parties participate in the process of political representation through elections. Little is known about how they conceptualize this process since their statements refer to a direct involvement of citizens in decision-making and disapprove of representatives. This article addresses this issue and presents an empirical study about how Lithuanian populist political parties define political representation. The data come from the 2016 election manifestos and from party websites between April 2016 and September 2017. The qualitative content analysis reveals that populists define representation by referencing common moral values and constant communication with citizens. This helps them create a political identity common to themselves as representatives and the represented.

scholarly journals The differential effect of labour unrest on corporate financial performance

2015 ◽  
Vol 5 (3) ◽  
pp. 246-254
Author(s):  
Fortune Ganda ◽  
Collins C Ngwakwe
Keyword(s):  
Content Analysis ◽  
Financial Performance ◽  
Performance Measures ◽  
Empirical Data ◽  
Differential Effect ◽  
Corporate Financial Performance ◽  
Operating Profit ◽  
Paired Samples ◽  
Return On Capital ◽  
Financial Performance Measures

Heightening labour unrest episodes have inevitably generated important results on corporate financial performance. This paper provides first-hand, empirical data to illustrate the effect of labour unrest on firm performance before periods of labour unrest (2004 to 2008) and during periods of labour unrest (2009 to 2013) in South Africa’s mining sector. Content analysis was used to gather financial performance measures (Operating profit, Return on Capital Employed and Debt to Equity Ratios) of two mining firms. Then, t-test (paired samples) were utilised to analyse the data. The findings demonstrates that operating profit during labour unrest was lower when compared to operating profit before labour unrest for both company’s A and B. Return on Capital Employed results for five years before labour unrest was greater than ROCE during the labour unrest for both companies. Then, debt to equity during the labour unrest is greater than before labour unrest for the studied companies.

“Just a Stupid Carrot Farm, Dumb Bunny”

2021 ◽  
pp. 69-92
Author(s):  
Jill Bindewald
Keyword(s):  
Content Analysis ◽  
Popular Culture ◽  
Media Literacy ◽  
Qualitative Content Analysis ◽  
Urban Violence ◽  
Critical Inquiry ◽  
Rural People ◽  
Critical Media Literacy ◽  
Critical Media ◽  
Definition Of

This qualitative content analysis takes a critical media literacy approach to analyze and evaluate representations of rural people and places in the movie Zootopia. The chapter begins with a definition of critical media literacy and discussion of representations of rural people and places in popular culture. Next, the author analyzes and evaluates the themes that emerged throughout the critical inquiry. Zootopia conveys the following themes: a lack of opportunity through narratives of outmigration, romantic notions of rurality, exaggerations of urban violence, and portrayals of farming as the lowest status profession. The researcher provides a pedological tool for critiquing the film through reflection and action for teachers' use with students called BAAM.

Can Both Substantive and Symbolic Environmental Management get Paid? - An Empirical Study Based on China Listing Corporation

2013 ◽  
Vol 807-809 ◽  
pp. 760-763 ◽  
Author(s):  
Qian Wen Gou
Keyword(s):  
Environmental Management ◽  
Content Analysis ◽  
Empirical Study ◽  
Financial Performance ◽  
Corporate Financial Performance ◽  
Spearman Correlation ◽  
Corporate Environmental Management ◽  
Social Environmental ◽  
Symbolic Approach ◽  
The Relationship

Starting with the illogical reality that with the improvement of corporate environmental management, the nature environment is getting worse, we empirically studied the relationship between environmental management and corporate financial performance. We choose the listed companies that published social, environmental or sustainable reports during 2010 and 2011 as a study sample. The Spearman correlation was used in SPSS 20. Through content analysis, we found that symbolic approach will benefit the CFP, while substantive approach did not show significant effect.

scholarly journals Empirical Study of Toyota Motor Corporation Relative to the Good to Great Framework

2020 ◽  
Vol 8 (3) ◽  
pp. 15
Author(s):  
Nicholas Loyd
Keyword(s):  
Empirical Study ◽  
Research Methodology ◽  
Empirical Data ◽  
International Organization ◽  
Component Framework ◽  
Good To Great ◽  
The World ◽  
Toyota Motor Corporation ◽  
Definition Of

Best-selling business bookGood to Great was published in 2001 as the result of an effort to understand what characteristics, if any, companies who experience an extended run of greatness have in common compared to companies who do not.  The resulting seven-component framework of Good to Great has brought the book both wild acclaim in management circles and heavy scrutiny in the research arena.  While the book originally studied only American companies, this research will examine Good to Great’s research methodology and definition of “great” in order to compare the framework to Toyota Motor Corporation.  A consistent tenant in Fortune’s Global 500 top 10, Toyota is arguably one of the most successful companies in the world, showing a growth that has been remarkably steady for almost 80 years. This paper examines empirical data and evidence from Toyota research and analyses the degree of fit relative to the Good to Great framework. The outcome of the paper offers evidence to support Good to Great framework by putting it on trial against a large international organization.   

scholarly journals What is the Co-Creation of New Knowledge? A Content Analysis and Proposed Definition for Health Interventions

2020 ◽  
Vol 17 (7) ◽  
pp. 2229 ◽  
Author(s):  
Tania Pearce ◽  
Myfanwy Maple ◽  
Anthony Shakeshaft ◽  
Sarah Wayland ◽  
Kathy McKay
Keyword(s):  
Content Analysis ◽  
Current Literature ◽  
Qualitative Content Analysis ◽  
Health Interventions ◽  
Inclusion Criteria ◽  
Research And Practice ◽  
Collaborative Processes ◽  
New Knowledge ◽  
Speed Up ◽  
Definition Of

Co-creation of new knowledge has the potential to speed up the discovery and application of new knowledge into practice. However, the progress of co-creation is hindered by a lack of definitional clarity and inconsistent use of terminology. The aim of this paper is to propose a new standardised definition of co-creation of new knowledge for health interventions based on the existing co-creation literature. The authors completed a systematic search of electronic databases and Google Scholar using 10 of the most frequently used co-creation-related keywords to identify relevant studies. Qualitative content analysis was performed, and two reviewers independently tested the categorisation of papers. Of the 6571 papers retrieved, 42 papers met the inclusion criteria. Examination of the current literature on co-creation demonstrated how the variability of co-creation-related terms can be reduced to four collaborative processes: co-ideation, co-design, co-implementation and co-evaluation. Based on these four processes, a new definition of co-creation of new knowledge for health interventions is proposed. The analysis revealed the need to address the conceptual ambiguity of the definition of “co-creation of new knowledge”. The proposed new definition may help to resolve the current definitional issues relating to co-creation, allowing researchers and policymakers to progress the development of co-creation of new knowledge in research and practice.

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