scholarly journals Analysis of the integrated reporting use in EU countries

2020 ◽  
Vol 18 (3) ◽  
pp. 106-117
Author(s):  
Magdalena Bochenek
Keyword(s):  
Critical Analysis ◽  
Statistical Technique ◽  
Financial Information ◽  
The European Union ◽  
Integrated Reporting ◽  
Eu Countries ◽  
Corporate Reporting ◽  
The Relationship ◽  
The Eu

Integrated reporting (IR) is an important element in the development of corporate reporting in the European Union (EU). It turns out that stakeholders need not only financial but also non-financial information about the company. Due to changes in the environment, the role of CSR is growing. Enterprises undertake more and more pro-social and pro-environmental activities. European countries and organizations introduce regulations and recommendations that are to improve and standardize IR. The article aims to present IR within the EU and analyze the relationship between the number of reports prepared and the welfare of individual countries. Research methods used in the article are study by action, statistical technique, and critical analysis of literature. The development of IR in the EU is briefly described. It was also analyzed whether there is a correlation between the popularity of IR in a country and its wealth. A high correlation was found between the wealth of a given country and the number of integrated reports prepared. The wealthier the country, the more integrated reports are made there. There is a big difference in the popularity of IR between the EU countries which joined the EU before 2004 and those in the EU from 2004 or later. More than 200 integrated reports are prepared in the countries that joined the EU before 2004 than in the countries that joined the EU in 2004 or later. Although the popularity of IR is growing steadily, there are still a few EU countries where integrated reports are hardly ever present.

14. Interest Groups and the European Union

2019 ◽  
pp. 201-218
Author(s):  
Rainer Eising
Keyword(s):  
European Union ◽  
Interest Groups ◽  
Interest Group ◽  
The European Union ◽  
Group System ◽  
The Difference ◽  
Group Structures ◽  
The Relationship ◽  
The Eu

This chapter examines the role of interest groups in European Union (EU) politics. It also considers the way in which the EU institutions influence interest group structures and activities. The chapter begins with an overview of the relationship between the EU institutions and interest groups and examines the steps taken thus far to regulate that relationship. It then looks at the evolution and the structure of the interest group system, focusing in particular on two salient aspects: the difference between national and EU organizations; and the difference between specific and diffuse interests.

The role of audit committee attributes in intellectual capital disclosures

2015 ◽  
Vol 30 (8/9) ◽  
pp. 756-784 ◽  
Author(s):  
Abdifatah Ahmed Haji
Keyword(s):  
Intellectual Capital ◽  
Audit Committee ◽  
Financial Information ◽  
Policy Changes ◽  
Integrated Reporting ◽  
Content Type ◽  
Corporate Reporting ◽  
Reporting Process

Purpose – This study aims to examine the role of audit committee attributes in non-financial information releases, with a focus on intellectual capital (IC) disclosures, following significant policy changes, mandating the audit committee function in Malaysia. The study argues that, given the changing informational needs of stakeholders and the ongoing discussion on integrated reporting, the role of the audit committee should extend to ensuring the overall quality of corporate reporting. Design/methodology/approach – The study draws evidence from a sample of leading Malaysian companies based on their market capitalisation over a three-year period (2008-2010), a period subsequent to the recent policy changes. The extent and quality of IC information, as a surrogate of non-financial information, was measured and regressed against several audit committee attributes, such as audit committee size, independence, financial expertise and meetings, controlling the overall governance and firm-specific variables. Findings – The findings show a strong positive role of the audit committee function in the overall amount of IC information as well as all three subcomponents of IC information (internal, external and human capital). The results are robust to controls for the overall governance and firm-specific attributes as well as different measures of IC information. Practical implications – The results suggest that the role of the audit committee function extends to non-financial information communication such as IC. Policymakers in Malaysia should, therefore, build on the recent regulatory changes and encourage audit committees to ensure that the overall quality of corporate reporting processes include social, environmental, intellectual as well as financial capital of a firm. Originality/value – This study considers the role of the audit committee in the wider corporate reporting process – drawing attention to its potential role in the espoused integrated business reporting. It also challenges the taken-for-granted assumption that restricts the role of the audit committee function to the traditional financial reporting process.

scholarly journals The Road Not Taken – the CJEU Sheds Light on the Role of Fundamental Rights in the European Copyright Framework – a Case Note on the Pelham, Spiegel Online and Funke Medien Decisions

2019 ◽  
Vol 50 (9) ◽  
pp. 1176-1190 ◽  
Author(s):  
Thom Snijders ◽  
Stijn van Deursen
Keyword(s):  
Great Majority ◽  
Fundamental Rights ◽  
The European Union ◽  
The Road ◽  
Eu Member States ◽  
European Court ◽  
Exceptions And Limitations ◽  
The Relationship ◽  
The Eu

Abstract On 29 July 2019, the Court of Justice of the European Union delivered its judgments in three eagerly awaited cases, Pelham, Spiegel Online and Funke Medien, which all relate to the relationship between copyright and (other) fundamental rights. Specifically, an issue arising in these cases is whether the EU copyright acquis allows for fundamental rights to be invoked as an autonomous ground for limiting a copyright, outside of the mechanisms incorporated in the Copyright Directive for that purpose. In its judgments, the Court rejects this possibility and instead locates the role for fundamental rights in the interpretation and implementation of the exceptions and limitations of the Directive. We argue that – while this may render satisfactory results in the great majority of cases – in exceptional cases the CJEU’s approach towards balancing copyrights and fundamental rights could be at odds with the approach of the European Court of Human Rights, which might reduce the legal certainty sought after by the CJEU. Lastly, we consider the implications of that potential tension for the judicial authorities and other actors within the domestic legal orders of the EU Member States.

scholarly journals POST BREXIT DYNAMICS IN EU: A POLITICAL BODY NURTURED AND RETAINED ALIVE BY THE ESP CAPILLARIES IN EDUCATION

2021 ◽  
pp. 429
Author(s):  
Mirela Alhasani (Dubali) ◽  
Nadežda Stojković
Keyword(s):  
Student Mobility ◽  
University Teaching ◽  
The European Union ◽  
Exchange Programs ◽  
Eu Countries ◽  
Scientific Innovation ◽  
Abundant Evidence ◽  
English Medium Instruction ◽  
The Eu

Post Brexit European scenario has triggered speculative thoughts to linguists concerned with language policy in the European Union. Contrary to the belief that no Brits, no further ascendancy of English in the EU territory, there is indisputable and abundant evidence demonstrating that English will retain its status as the dominant formal and informal language among EU (and prospective) members. In our study, we argue that the sustainable and irreplaceable supremacy of English is precisely linked to its effective usage for specific purposes. We examine mainly the case of the English Medium Instruction (EMI) in higher education in EU countries shedding light on the crucial role of the ESP within EMI to further internationalization and standardization of university teaching and research within the EU zone, and its future acceding members. We also analyze indispensable role of the ESP in conducting Erasmus+ Staff and Student Mobility Exchange programs of specific majors of study as a catalyst to equal promotion and dissemination of technological and scientific innovation. We believe that the ESP is being the tool to guaranteeing economic and scientific synergy and socio-educational coherence among all EU countries.

1. The European Union and its Member States: An Overview

2012 ◽  
Author(s):  
Simon Bulmer ◽  
Christian Lequesne
Keyword(s):  
European Union ◽  
Member State ◽  
Domestic Politics ◽  
The European Union ◽  
Member States ◽  
The Relationship ◽  
The Eu

This chapter provides an overview of the European Union and its member states. It first explains why the member states matter in the EU before discussing the role of member states in the EU, with particular emphasis on three approaches to understanding member state-EU relations: intergovernmentalism, institutionalism, and governance approaches. It then examines the Europeanization of the member states as well as the domestic politics approach, which claims that it is impossible to understand the EU without considering domestic politics. It concludes by presenting the logic and structure of this volume: how the relationship between the EU and its member states will be portrayed in the chapters that follow.

THE ROLE OF LABOUR IN CONTEMPORARY TRENDS OF ECONOMIC GROWTH

2020 ◽  
Vol 16 (1 (ang)) ◽  
pp. 2-7
Author(s):  
Leszek Kucharski ◽  
Eugeniusz Kwiatkowski
Keyword(s):  
Economic Growth ◽  
Employment Growth ◽  
European Union Country ◽  
Gdp Growth ◽  
The European Union ◽  
Economic Growth Rate ◽  
Growth Limits ◽  
The Relationship ◽  
The Eu

The objective of this paper is to show the relationship between the size of such factor as workforce and economic growth rate in the 21st century, and, in particular, to determine the contribution of this factor to the economic growth. The empirical basis for the research represents statistics for Poland and the European Union country categories for the 2000–2019 period. The research shows that shares of employment growth rates in GDP growth (the so-called employment absorption rates) are much lower in Poland than in the Eurozone, EU-15 and EU-27 categories. The estimates of the jobless economic growth limits indicate that in Poland in the 2000–2019 period they were much lower than before, and were at a much higher level than in the Eurozone, the EU-15 and EU-27 categories.

scholarly journals The Eu Legislative Framework Against Money Laundering and Terrorist Finance: A Critical Analysis in the Light of Evolving Global Standards

2007 ◽  
Vol 56 (1) ◽  
pp. 119-140 ◽  
Author(s):  
Valsamis Mitsilegas ◽  
Bill Gilmore
Keyword(s):  
European Union ◽  
Money Laundering ◽  
Critical Analysis ◽  
The European Union ◽  
The Third ◽  
Global Standards ◽  
Legislative Framework ◽  
The Relationship ◽  
Terrorist Finance ◽  
The Eu

AbstractThis article examines the evolution of the EU anti-money laundering legislative framework (which in recent years has also included measures to counter terrorist finance), by focusing in particular on recent legislation such as the third money laundering Directive and the Regulation on controls of cash entering the EU, both adopted in 2005. The analysis highlights the relationship between these instruments and international initiatives in the field (in particular FATF standards), and addresses the challenges posed to the European Union legislative and constitutional framework when attempting to accommodate global standards.

1. The European Union and its Member States: An Overview

2020 ◽  
pp. 1-24
Author(s):  
Simon Bulmer ◽  
Christian Lequesne
Keyword(s):  
European Union ◽  
Member State ◽  
Domestic Politics ◽  
The European Union ◽  
Member States ◽  
The Relationship ◽  
The Eu

This chapter provides an overview of the European Union and its member states. It first explains why the member states matter in the EU before discussing the role of member states in the EU, with particular emphasis on three approaches to understanding member state–EU relations: intergovernmentalism, institutionalism, and governance approaches. It then examines the Europeanization of the member states as well as the revival of domestic politics approaches, which claim that it is impossible to understand the EU in light of its politicization during the 2010s. It concludes by presenting the logic and structure of this volume: how the relationship between the EU and its member states will be portrayed in the chapters that follow.

The role of legislation and courts in the protection of the environment in the European Union and its impact on the European integration of Albania

elni Review ◽  
2018 ◽  
pp. 11-16
Author(s):  
Erjon Muharremaj
Keyword(s):  
European Integration ◽  
Integrated Approach ◽  
Candidate Country ◽  
Main Role ◽  
The European Union ◽  
The Status ◽  
The Relationship ◽  
Domestic Law ◽  
The Eu

This paper analyses the main role of legislation and courts in the protection of the environment in the EU and its impact on the course of the European integration of Albania, a candidate country for EU membership. It begins with a brief analysis of the relationship between EU law and domestic law of Member States. It continues with the analysis of the relationship between international law and domestic law in Albania, and sets out the role of the courts in the protection of environment in the EU. Further, the scope of the analysis includes the challenges, the status, and the role of courts in the process of the approximation with the environmental acquis in Albania. Lastly, it is argued that the protection of the environment is multi-faceted and requires an integrated approach. Although Albania has generally harmonised its environmental legislation with the acquis communautaire, it must make serious efforts towards its proper implementation in practice.

scholarly journals Wśród szans i barier. Aktualne problemy współpracy Unii Europejskiej z Białorusią

2018 ◽  
Vol 24 ◽  
pp. 149-163
Author(s):  
Łukasz Wojcieszak
Keyword(s):  
European Union ◽  
Economic Aspect ◽  
The European Union ◽  
Eastern Partnership ◽  
The Past ◽  
The Future ◽  
The Relationship ◽  
New Phase ◽  
The Eu

Between chances and barriers. Current problems of cooperation between the European Union and BelarusThe article shows the complexity of the relationship between the European Union and Belarus. Despite efforts of the EU diplomacy these relations have faced a number of problems since years. Currently, they entered into a new phase, which raises hope for a closer cooperation. The author shows the importance of the relationship between Belarus and Russia, development of EU relations over the past years and the role of the Eastern Partnership and Poland as a country particularly interested in developing cooperation with Belarus. The author presents the areas of cooperation with Belarus, in particular he focuses on the economic aspect of the cooperationEven though the relationship between the EU and Belarus currently develops it is not clear if this will continue in the future.

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