scholarly journals Corporate Social Responsibility Reporting: Differences among Selected EU Countries

2015 ◽  
Vol 6 (2) ◽  
pp. 63-73 ◽  
Author(s):  
Nikolina Markota Vukic
Keyword(s):  
Information And Communication Technologies ◽  
Global Reporting Initiative ◽  
The European Union ◽  
Member States ◽  
Eu Countries ◽  
Csr Reporting ◽  
Corporate Social Reporting ◽  
The Difference ◽  
Corporate Social ◽  
The Eu

Abstract Background: Greater transparency has become a relevant topic for companies around the world. Information and communication technologies revolution (ICT revolution) has forced companies to become more transparent. With the intention of increasing companies’ transparency, the European Union (hereinafter: the EU) has presented a new Accounting Directive 2013/34/EU which makes Corporate Social Reporting (hereinafter: CSR reporting) mandatory for certain companies. Objectives: EU Directives should be the same for all Member States; however, some authors have concluded that CSR reporting is different in companies of different sizes, industries or from different countries. The main objective of this paper is to research into differences of CSR reporting among selected EU countries. Methods/Approach: The Global Reporting Initiative (hereinafter: GRI) has shaped a reporting framework for CSR reporting. In this research the GRI will be used for comparison of CSR reports of different countries. Results: Results of this research revealed that the difference in CSR reporting is statistically significant among selected EU countries. Conclusions: As CSR reporting in the EU will become mandatory for certain companies, it will be a challenge for Member States to harmonize their national legislation to a degree which will increase companies’ transparency and at the same time protect local resources and interests of stakeholders.

Multilevel hardening in progress – Transition from soft towards hard regulation of CSR in the EU

2020 ◽  
pp. 1023263X2095837
Author(s):  
Tamás Szabados
Keyword(s):  
Financial Reporting ◽  
Intermediate Stage ◽  
Due Diligence ◽  
Eu Law ◽  
The European Union ◽  
Member States ◽  
Corporate Social ◽  
The Impact ◽  
Human Rights Due Diligence ◽  
The Eu

Corporate social responsibility (CSR) is gradually undergoing multilevel transformation in the European Union (EU). Hardening of the initially voluntary CSR approach of the EU is progressively taking place in an interaction between the law of the Member States and EU law. Domestic solutions can serve as a model for EU legislation. In this progress, the Non-Financial Reporting Directive, granting considerable flexibility both to companies and the Member States, can indeed be seen as an intermediate stage and it is expected that, under the impact of human rights due diligence requirements recently imposed on companies by Member States, more substantive obligations will also be introduced at an EU level in the future.

scholarly journals E-Government clusters in the EU based on the Gaussian Mixture Models

2020 ◽  
Vol 1 (35) ◽  
pp. 6-20
Author(s):  
Armenia ANDRONICEANU ◽  
Jani KINNUNEN ◽  
Irina GEORGESCU
Keyword(s):  
Information And Communication Technologies ◽  
Public Investment ◽  
Gaussian Mixture Models ◽  
Gaussian Mixture ◽  
Point Of View ◽  
The European Union ◽  
Main Research ◽  
Eu Countries ◽  
Information And Communication ◽  
The Eu

The use of advanced ICT technologies and the support of new ways of thinking, acting and working in public administration, together with the increased provision of information and interactive services accessible through various channels, is the foundation of eGovernment. In recent years, there has been visible progress in all EU countries in terms of the general framework for e-government strategy, which is based on best practices and methodologies. The aim of our research is to discover the way in which the EU states are situated from the point of view of the digitalization of the administration. For this I used Gaussian models. The main research parameters were: accessibility; transparency, investments in information and communication technologies and investments in infrastructure related to public administrations in EU countries. The results show significant differences between state administrations. We applied Gaussian Mixture Model clustering in order to make an analysis of the national E-government situation in the European Union for 2018. The GMM algorithm estimated six clusters. We find that the first cluster, with Nordic countries, Netherlands and Austria, has the highest values of telecommunication infrastructure, citizens’ access to e-government services and Transparency International’s Corruption Perception Index. At the opposite pole, in cluster 2, Romania and Bulgaria have the lowest values of these three indicators, while their public investment levels are not significantly under EU averages. Our research provides not only an overview of the digitization of administrations, but also what are the main lags that state administrations have to recover in order to reach a digital system integrated into the EU's administrative space.

scholarly journals Digital Competitiveness of European Union Member States from the Perspective of Human Capital

2018 ◽  
Vol 2 (1) ◽  
pp. 27-36
Author(s):  
Victoria Folea
Keyword(s):  
European Union ◽  
Human Capital ◽  
Information And Communication Technologies ◽  
Rapid Development ◽  
The European Union ◽  
Digital Inclusion ◽  
Member States ◽  
Quantitative And Qualitative Research ◽  
Digital Skills ◽  
The Eu

Abstract The concepts of "digital skills" and "digital competences" are key terms in the discussion related to the type of skills people need nowadays not only in terms of digital inclusion in the society but also in terms of employability. According to the latest definition by the European Union, digital skills “can be broadly understood as the ability to locate, organise, understand, evaluate, create and share information using digital technology, at different levels of competence” (European Commission, 2017). The rapid development of information and communication technologies (ICT) bring major transformations with respect to the individual’s integration in society and employability. The paper analyses the 28 member states of the European Union (EU) from the perspective of the pesons’ digital skills and employability in the science, technology (including the ICT) sectors over the period 2015 - 2017. The paper covers the following areas of research: (1) Overall digital skills, computer skills, internet skills of individuals in the EU 28; (2) Human capital with advanced and specialist digital skills in ICT in the EU 28; (3) Evolution of the digital competitiveness of the EU 28 member states from the perspective of human capital over the period 2015-2017. Quantitative and qualitative research methods were employed for data collection and analysis: database research and analysis; statistical analysis; content and thematic research and analysis from policy papers and reports.

scholarly journals Comparison of the digital economy development parameters in the EU countries in the context of bridging the digital divide

2020 ◽  
Vol 18 (2) ◽  
pp. 206-218 ◽  
Author(s):  
Vladimir Bilozubenko ◽  
Olha Yatchuk ◽  
Elżbieta Wolanin ◽  
Tetiana Serediuk ◽  
Maxim Korneyev
Keyword(s):  
Digital Divide ◽  
Information And Communication Technologies ◽  
Communication Technologies ◽  
Digital Economy ◽  
The European Union ◽  
Mean Values ◽  
Eu Countries ◽  
Information And Communication ◽  
Decision Tree Method ◽  
The Eu

The widespread use of information and communication technologies and subsequent transformations have led to the formation of a digital economy (DE). The European Union, as an international organization, has become the subject of building such an economy, striving to bring member countries closer in the field of digitalization.The aim of this paper is to compare the DE development parameters of the EU countries based on cluster analysis and determine the most significant of them to solve the problems of bridging the digital divide between countries. For clustering, a feature DE vector of 20 indicators was created and the k-means algorithm and the Euclidean distance metric were used. For classification, the decision tree method was applied.Three clusters of EU countries were identified by the level of DE development (leaders, followers and outsiders), which allowed assessing their positions relative to each other. Key parameters that determine countries’ positions in the general rating are identified. A parameter chart is generated to control the establishment of DE in the EU countries, which, in addition to key parameters, includes maximum, minimum and harmonic mean values of these parameters by cluster. This characterizes the landscape of DE development in the EU countries, assesses the digital divide and is the basis for decision-making in the area of bridging this divide.

scholarly journals TRANSLATION PECULIARITIES OF THE ABBREVIATIONS OF EDUCATIONAL AND PAEDAGOGICAL ORGANIZATIONS OF THE EU COUNTRIES

2019 ◽  
pp. 363-371
Author(s):  
N. V. Melnyk
Keyword(s):  
European Union ◽  
Educational Process ◽  
Educational Systems ◽  
The European Union ◽  
Eu Countries ◽  
Full Form ◽  
Important Means ◽  
The Difference ◽  
English Competence ◽  
The Eu

Translation of professional vocabulary forms the basis of scientific translation, is an important means of intercultural communication, and constantly attracts the attention of researchers, actualization of the issue of foreign language scientific communication and cooperation. Of particular relevance is the acquisition of the process of comparative studies that provide an analytical component in the description and description of two or more educational systems, and therefore an important role is played by the English competence of the researcher. The study presents the peculiarities of the translation of abbreviations of educational and pedagogical organizations and institutions of the EU countries. The author established that the abbreviations of pedagogical subjects can be divided into three main groups: the names of organizations, structures, documents; abbreviations used to indicate the educational process and related methodological and methodological terms; reductions used in professional communication between educators, academics and practitioners. Since the uniqueness of stable phrases. The study also found that the main features of the translation of abbreviations of educational and pedagogical organizations of the European Union are: transformation by adding or lowering words, differences in the use of singular and plural in the English and Ukrainian languages, the difference between the translation of individual abstract concepts, the names of individual educational organizations , names of some organizations that carry out educational policy and influence the specifics of the functioning of educational institutions, differences in the expression of collective concepts. The author determines that the best ways of translating abbreviations of educational and pedagogical organizations of the European Union into the Ukrainian language are: translation of the corresponding full form of a word or phrase, direct borrowing method, descriptive method, transcoding of the abbreviation.

scholarly journals Zero Endemic Cases of Wildlife Rabies (Classical Rabies Virus, RABV) in the European Union by 2020: An Achievable Goal

2019 ◽  
Vol 4 (4) ◽  
pp. 124 ◽  
Author(s):  
Robardet ◽  
Bosnjak ◽  
Englund ◽  
Demetriou ◽  
Martín ◽  
...  
Keyword(s):  
European Union ◽  
Rabies Virus ◽  
Task Force ◽  
Domestic Animals ◽  
Reference Laboratory ◽  
The European Union ◽  
Member States ◽  
Eu Countries ◽  
Eu Member States ◽  
The Eu

The elimination of rabies transmitted by Classical Rabies Virus (RABV) in the European Union (EU) is now in sight. Scientific advances have made it possible to develop oral vaccination for wildlife by incorporating rabies vaccines in baits for foxes. At the start of the 1980s, aerial distribution of vaccine baits was tested and found to be a promising tool. The EU identified rabies elimination as a priority, and provided considerable financial and technical resources to the infected EU Member States, allowing regular and large-scale rabies eradication programs based on aerial vaccination. The EU also provides support to non-EU countries in its eastern and south eastern borders. The key elements of the rabies eradication programs are oral rabies vaccination (ORV), quality control of vaccines and control of their distribution, rabies surveillance and monitoring of the vaccination effectiveness. EU Member States and non-EU countries with EU funded eradication programs counted on the technical support of the rabies subgroup of the Task Force for monitoring disease eradication and of the EU Reference Laboratory (EURL) for rabies. In 2018, eight rabies cases induced by classical rabies virus RABV (six in wild animals and two in domestic animals) were detected in three EU Member States, representing a sharp decrease compared to the situation in 2010, where there were more than 1500 cases in nine EU Member States. The goal is to reach zero cases in wildlife and domestic animals in the EU by 2020, a target that now seems achievable.

scholarly journals Looking for the evidence of socio-economic convergence within the European Union

2011 ◽  
Vol 57 (No. 8) ◽  
pp. 384-393 ◽  
Author(s):  
A. Qineti ◽  
E. Matejková ◽  
M. Pietriková ◽  
R. Serenčeš ◽  
M. Tóth ◽  
...  
Keyword(s):  
Economic Convergence ◽  
The European Union ◽  
Member States ◽  
Eu Countries ◽  
Eu Member States ◽  
Eu Integration ◽  
Sigma Convergence ◽  
Main Growth ◽  
The Eu

The purpose of this paper is to analyze the evidence and impact of the EU integration between 1999 and 2009 on the EU regional economic growth and the socio-economic convergence. A regional convergence analysis is performed in order to examine if the EU overall aim of convergence is reached. The main growth- and convergence theories are used as the theoretical framework and form the study's hypothesis. The results show that an absolute β-convergence exists between the EU member states as well as regions. However, the σ-convergence is not confirmed, meaning that that the disparities between the regions are rather increasing than decreasing. Perhaps a possible reason why the σ-convergence does not occur at the EU level is that it is easier for smaller regions which are more similar to each other to converge than for larger regions which tend to be more dissimilar to each other. This reasoning is in line with the convergence theories which state that smaller regions within a country are more likely to converge towards each other in the absolute sense than countries. On the other hand, the EU countries and regions tend to convergence in the tasks like unemployment rate, showing that they are not successful in resolving this difficult task. One of the main reasons of the high unemployment in all EU member states is their structural problem in the respective economies, consequently reflected in the long-term unemployment. The EU countries tend to convergence in terms of inequality as well, showing that they are egalitarian in character.

scholarly journals State of Diabetes Self-Management Education in the European Union Member States and Non-EU Countries: The Diabetes Literacy Project

2018 ◽  
Vol 2018 ◽  
pp. 1-10 ◽  
Author(s):  
Henna Riemenschneider ◽  
Sarama Saha ◽  
Stephan van den Broucke ◽  
Helle Terkildsen Maindal ◽  
Gerardine Doyle ◽  
...  
Keyword(s):  
Low Income ◽  
Management Education ◽  
Self Management ◽  
The European Union ◽  
Care Providers ◽  
Member States ◽  
Eu Countries ◽  
Eu Member States ◽  
Diabetes Literacy ◽  
The Eu

Background. Diabetes self-management education (DSME) is considered essential for improving the prevention and care of diabetes through empowering patients to increase agency in their own health and care processes. However, existing evidence regarding DSME in the EU Member States (EU MS) is insufficient to develop an EU-wide strategy. Objectives. This study presents the state of DSME in the 28 EU MS and contrasts it with 3 non-EU countries with comparable Human Development Index score: Israel, Taiwan, and the USA (ITU). Because type 2 diabetes mellitus (T2DM) disproportionately affects minority and low-income groups, we paid particular attention to health literacy aspects of DSME for vulnerable populations. Methods. Data from multiple stakeholders involved in diabetes care were collected from Feb 2014 to Jan 2015 using an online Diabetes Literacy Survey (DLS). Of the 379 respondents (249 from EU MS and 130 from ITU), most were people with diabetes (33% in the EU MS, 15% in ITU) and care providers (47% and 72%). These data were supplemented by an expert survey (ES) administered to 30 key informants. Results. Access to DSME varies greatly in the EU MS: an average of 29% (range 21% to 50%) of respondents report DSME programs are tailored for people with limited literacy, educational attainment, and language skills versus 63% in ITU. More than half of adult T2DM patients and children/adolescents participate in DSME in EU MS; in ITU, participation of T1DM patients and older people is lower. Prioritization of DSME (6.1 ± 2.8 out of 10) and the level of satisfaction with the current state of DSME (5.0 ± 2.4 out of 10) in the EU MS were comparable with ITU. Conclusion. Variation in availability and organization of DSME in the EU MS presents a clear rationale for developing an EU-wide diabetes strategy to improve treatment and care for people with diabetes.

scholarly journals POVERTY AS A HETEROGENEITY FACTOR IN EU COUNTRIES

2019 ◽  
pp. 403
Author(s):  
Vesna Janković-Milić ◽  
Vinko Lepojević ◽  
Jelena Stanković
Keyword(s):  
European Union ◽  
Cluster Analysis ◽  
Economic Policy ◽  
Social Exclusion ◽  
The European Union ◽  
Eu Countries ◽  
Policy Measures ◽  
The Subject ◽  
The Difference ◽  
The Eu

Measuring poverty is of utmost importance for any economy in order to look at the extent and causes of the vulnerability of the population, but also to formulate social and economic policy measures and measure their effects. The multidimensionality of poverty makes it difficult to quantify and measure it. The subject of research is the components of the AROPE (At risk of poverty and social exclusion) indicator in the countries of the European Union (EU). Using the cluster analysis, the EU countries were grouped into homogeneous units, after which the significance of the difference in the average values of the analyzed indicators was tested. Based on the obtained results, the hypothesis of pronounced heterogeneity of EU countries from the aspect of poverty was confirmed.

scholarly journals Fiscal councils as an element of the concept of fiscal governance in the European Union member states

Equilibrium ◽  
2016 ◽  
Vol 11 (4) ◽  
pp. 675
Author(s):  
Ryta Dziemianowicz ◽  
Aneta Kargol-Wasiluk ◽  
Renata Budlewska
Keyword(s):  
Fiscal Policy ◽  
Good Governance ◽  
Fiscal Rules ◽  
The European Union ◽  
Member States ◽  
Public Finances ◽  
Eu Countries ◽  
Eu Member States ◽  
Fiscal Balance ◽  
The Eu

Fiscal governance is defined as a combination of institutions, rules and norms that structure good governance in the area of fiscal policy. It can be named as the specific mechanism of coordination by using of tools such as: budgetary procedures (legislative fiscal rules), fiscal rules (numerical) and independent fiscal institutions/ fiscal councils. Fiscal governance focuses on how the fiscal policy is planned, approved, conducted and monitored, including the involvement of not only public bodies, but the business sector and civil society too. In this study, particular attention was paid to capturing the essence of the relationship between the qualitative elements of fiscal councils activity and its impact on stabilizing the public finances in the view of fiscal governance concept. During the last world crisis in the EU countries, an interest in establishing fiscal councils has increased. Before 2008 there were only seven institutions in the EU, while in 2014 there are already 19. The question is - are these institutions efficient in stabilizing public finances? Therefore, the main objective of the article is the assessment of the role of the fiscal councils in the coordination of the fiscal policy in the EU Member States. The conducted analysis verifies this role on the basis of theoretical deliberation of the current state of the art. The empirical research verifies fiscal councils’ dependence on fiscal balance of EU countries. Research was conducted on the basis of the European Commission, Eurostat and International Monetary Fund data sets.

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