scholarly journals Integrated Thinking and Reporting Process: Sensemaking of Internal Actors in the Case of Itaú Unibanco

2021 ◽  
Vol 14 (6) ◽  
pp. 245
Author(s):  
Kelli Juliane Favato ◽  
Marguit Neumann ◽  
Simone Leticia Raimundini Sanches ◽  
Manuel Castelo Branco ◽  
Daniel Ramos Nogueira
Keyword(s):  
Empirical Work ◽  
Integrated Reporting ◽  
Case Study Methodology ◽  
Social Actors ◽  
Reporting Framework ◽  
The Social ◽  
Financial Disclosures ◽  
Social Environmental ◽  
The Individual ◽  
Interpretative Approach

This study aims to understand the meaning created by Itaú Unibanco’s internal actors in the Integrated Reporting (IR) processes. An interpretative approach based on Karl Weick’s sensemaking perspective is adopted. A case study methodology was adopted for undertaking the empirical work. The results show that IR identity in the institution is related to three issues: synergy processes between sectors; integration for the production of other reports; and development of an integrated thinking chain for the entire business. We present perceptions on benefits and difficulties in the process of preparing the integrated report. Although the practices and processes established did not change the characteristics of the bank, the perspective of the social actors seems to have changed from a sectoral view to a multidimensional view. In addition, the conclusions suggest that it is not difficult to understand that separating ‘thinking’ from ‘doing’, attributing to the individual the role of mere operationalization is tantamount to ignore the meaning attributed to the organization’s journey towards the creation of a process, namely the IR one. The study’s contribution lies in pointing out that the IR process is directly related to the integrated thinking process. This could be the most significant differential of IR as a form of corporate communication as it amounts to a new reporting framework that proposes integrating social, environmental, and governance disclosures (non-financial information) with financial disclosures in a single report.

scholarly journals Development of Integrated Reporting in Poland

2021 ◽  
Vol 1 (2) ◽  
Author(s):  
Bartosz Rymkiewicz
Keyword(s):  
Negative Impact ◽  
Rapid Development ◽  
Point Of View ◽  
Financial Information ◽  
Integrated Reporting ◽  
Public Companies ◽  
Wide Range ◽  
Quality Of Reports ◽  
Financial Disclosures ◽  
Social Environmental

Organizational reporting is the most important tool of communication between an enterpriseand its stakeholders. However, it is not a static tool but continues to develop and adapt to ongoingeconomic and social changes. Formerly covering only financial information; currently, it is supplementedby a wide range of non-financial information relating to all aspects of the business. The evolution ofreporting is particularly fostered by the rapid development of the concepts of corporate socialresponsibility and sustainable development, as well as the progressing changes in the information needsof stakeholders. Enterprises are increasingly publishing voluntary reports concerning the social,environmental, and employment aspects of their business in addition to reports required by law. Thisresults in the multiplication of reports and duplication of content, which has a negative impact on thereports' usefulness. The solution to this problem may be integrated reporting, which integrates andinterconnects financial and non-financial disclosures. A milestone for the development of integratedreporting was the elaboration of integrated reporting guidelines by the International Integrated ReportingCouncil (IIRC) in December 2013. The aim of the paper is to present the development of integratedreporting in Poland in 2014-2020 on the example of public companies listed on the Warsaw StockExchange. The quality of reports was assessed from the point of view of compliance with IIRC guidelines,as well as their usefulness for stakeholders. Content analysis of corporate publications and comparativeanalysis was used for this purpose.

scholarly journals Characterizing the Amount and Speed of Discounting Procedures

2011 ◽  
Vol 2 (2) ◽  
pp. 1-56 ◽  
Author(s):  
Dean T. Jamison ◽  
Julian Jamison
Keyword(s):  
Time Horizon ◽  
Empirical Work ◽  
Hyperbolic Discounting ◽  
Project Evaluation ◽  
Present Value ◽  
Time Horizons ◽  
The Social ◽  
Social Project ◽  
The Individual ◽  
Exponential Discounting

This paper introduces the concepts of amount and speed of a discounting procedure in order to generate well-characterized families of procedures for use in social project evaluation. Exponential discounting sequesters the concepts of amount and speed into a single parameter that needs to be disaggregated in order to characterize nonconstant rate procedures. The inverse of the present value of a unit stream of benefits provides a natural measure of the amount a procedure discounts the future. We propose geometrical and time horizon based measures of how rapidly a discounting procedure acquires its ultimate present value, and we prove these to be the same. This provides an unambiguous measure of the speed of discounting, a measure whose values lie between 0 (slow) and 2 (fast). Exponential discounting has a speed of 1. A commonly proposed approach to aggregating individual discounting procedures into a social one for project evaluation averages the individual discount functions. We point to serious shortcoming with this approach and propose an alternative for which the amount and time horizon of the social procedure are the averages of the amounts and time horizons of the individual procedures. We further show that the social procedure will in general be slower than the average of the speeds of the individual procedures. For potential applications in social project evaluation we characterize three families of two-parameter discounting procedures – hyperbolic, gamma, and Weibull – in terms of their discount functions, their discount rate functions, their amounts, their speeds and their time horizons. (The appendix characterizes additional families, including the quasi-hyperbolic one.) A one parameter version of hyperbolic discounting, d(t) = (1+rt)-2, has amount r and speed 0, and this procedure is our candidate for use in social project evaluation, although additional empirical work will be needed to fully justify a one-parameter simplification of more general procedures.

Scandals of abuse: policy responses in intellectual disabilities

2015 ◽  
Vol 35 (1/2) ◽  
pp. 107-124 ◽  
Author(s):  
Peter Mark Halladay ◽  
Charlene Harrington
Keyword(s):  
Theoretical Framework ◽  
Case Study Methodology ◽  
Content Type ◽  
Descriptive Case Study ◽  
Individual Level ◽  
Policy Responses ◽  
The Social ◽  
The Usa ◽  
The Individual ◽  
The Uk

Purpose – The purpose of this paper is to compare two scandals related to the care of individuals with intellectual and developmental disabilities (I/DD) in the USA and the UK. Design/methodology/approach – A descriptive case study methodology was used to conduct an in-depth qualitative analysis of the two scandals to examine the process of scandal development, and to survey the policy response against policy trends and theories of abuse in each case. The two cases were systematically analysed against a theoretical framework derived from Bonnie and Wallace (2003) theoretical framework for understanding abuse based on its sociocultural context, the social embeddedness of organisations providing care, and the individual level characteristics and interactions of subjects and carers. Findings – In both cases the process of scandal construction was comparable, and each case offered confirmatory support to extant theories of abuse, and to wider policy trends within I/DD. Research limitations/implications – The study examines only the short-term policy responses to the scandals in two countries, based on published material only. Originality/value – This paper contributes an international comparison of the similarities and differences in the social construction of scandal and the policy responses to abuse and neglect of a vulnerable population using systematic analytical frameworks.

scholarly journals An Evaluation Of The Co-Operative Business Model Within The Context Of The Global Reporting Initiative

2014 ◽  
Vol 12 (2) ◽  
pp. 179
Author(s):  
Marne Du Toit ◽  
Pieter W. Buys
Keyword(s):  
Business Model ◽  
Business Strategy ◽  
Sustainability Reporting ◽  
Modern Society ◽  
Business Environment ◽  
Global Reporting Initiative ◽  
Integrated Reporting ◽  
Reporting Framework ◽  
The Social ◽  
Modern Business

Sustainability reporting, renowned as an instrument for businesses to communicate how they function more efficiently and responsibly within the social and physical environment, while simultaneously remaining profitable, has evolved in an up-and-coming trend by businesses. In addition, this leads to integrated reporting, which implies that a business strategy, performance, risk and sustainability are inseparable from one another. The International Year of Co-operatives (2012), with the theme Co-operative Enterprises Build a Better World, recognises that co-operatives, in their range of forms, support the fullest participation in the social and economic development of people. Co-operatives also have the remarkable opportunity to grow everywhere for the reason that modern society needs their role and initiatives.This article considers to what extent the GRI guidelines, as a reporting framework, are feasible or applicable to co-operatives as a business model. The selected agricultural co-operative (Agri-Com) is used in the form of a case study, where the GRIs Sustainability Reporting Guidelines are applied to its activities. This study found that the co-operative business model performed admirably well under these guidelines and suggests that the co-operative business model is very relevant in the modern business environment.

scholarly journals MEDIA CONSUMPTION AND SPACE MANAGEMENT IN THE SOCIAL SCIENCES

2015 ◽  
Vol 9 (2) ◽  
pp. 11-17
Author(s):  
Florentina Nina Mocanasu
Keyword(s):  
Social Sciences ◽  
Social Space ◽  
The Other ◽  
Communication Media ◽  
Common Denominator ◽  
Space Management ◽  
Social Actors ◽  
The Public ◽  
The Social ◽  
The Individual

Social actors claim that sociology studies social reality as a whole, but also concerns the parts, phenomena and processes of this reality, in their many and varied relationship to the whole. In the social space there are many groups that interact in this regard, and because of this there are many types of messages to reach one or the other of the groups.Public opinion is the reaction product of people's minds and the thinking sum of individual form groupthink.Management then applies individual problem then it analysis the public thinking. The reaction occurs using communication media between the individual and the mass of people bringing the two stakeholders to a common denominator and creating symbols that public thinking to answer.

Um estudo acerca da profissiografia e "identidades" de pessoas cegas: Vivências, desafios e acessibilidade

2021 ◽  
Author(s):  
Roselandia Maria Serra Verde Coelho Rocha
Keyword(s):  
Labor Market ◽  
Professional Training ◽  
Great Effort ◽  
Blind People ◽  
Human Beings ◽  
Identity Recognition ◽  
Social Actors ◽  
Visually Impaired People ◽  
The Social ◽  
The Individual

The aim of this book is to contribute to a greater visibility of spaces occupied by blind or visually impaired people in professional training and in the labor market. Therefore, the focus is on the issue of the multiple identities of those social actors and the connection between the challenge of identity recognition and professional training and practice.This finding came from observations at the Associação Baiana de Cegos (ABC), from 2015-2018, in Salvador-Bahia. This institution has been mobilizing with great effort, since 1985, in favor of the training, qualification and referral of blind people to the labor market. The research corpus is formed by a set of data collected through semi-directive interviews, with a narrative focus and observations of everyday life situations in the research locus. When discussing about the social actors as “human beings as projects of being”, I emphasized the issue of subjectivities linked to the processes of professional training and I highlighted the paradigmatic overcomes. In this context, I outlined the individual and collective advances and setbacks, which are still challenging aspects for the inclusion and, above all, for the permanence in the labor process. At last, I understand that it is at least challenging to think that, on one hand, there is a labor market going through an unemployment crisis and, on the other hand, there is the issue regarding the remaining spaces for blind people in such a scenario.

scholarly journals Land-Use Mix and Urban Sustainability: Benefits and Indicators Analysis

2021 ◽  
Vol 13 (23) ◽  
pp. 13460
Author(s):  
Alessia Iannillo ◽  
Isidoro Fasolino
Keyword(s):  
Land Use ◽  
Urban Land Use ◽  
Urban Green Spaces ◽  
The Social ◽  
Land Use Mix ◽  
Urban Settlements ◽  
Adjacent Site ◽  
Social Environmental ◽  
The Individual ◽  
The University

Sustainable development is one of the biggest challenges for the future of our cities. With this in mind, eco-districts are essentially designed to respond to four challenges that place emphasis mainly on complexity and resilience by acting on aspects such as urban green spaces, mobility, energy, water management and waste management. In this study, the focus is on the concept of mixitè, from both a functional and social perspective, which is seen as a tool to increase the sustainability of urban settlements and bring benefits to the social, environmental and economic system. Despite the growing interest of research into the impacts of an urban land-use mix, there have been few methodological analyses on how to measure the functional mix in an urban environment. Therefore, the goal of this study is to define one or more indicators that are able to represent the diversity of the soil through their application to different areas. It is therefore possible to define a tool that helps to design, evaluate and support decision makers in urban planning choices. Indeed, it is important to understand how the soil mix, and subsequently the social mix, affects sustainability and how planners can take it into account in planning and developing urban policies. In this document: (a) we will highlight the theories and concepts underlying both functional and social mixitè; (b) the benefits it brings both to the city and to the individual; (c) a review of the main methods of measurement of the mixitè; (d) application and a subsequent comparison of the methods identified in case studies represented by three areas related to the establishment of the University of Salerno, in Italy, consisting of its two campuses as well as an adjacent site. The results obtained show that some of the indicators analyzed are more effective at representing the phenomenon of mixitè than others. Therefore, widening research, especially for those concerning the social mixitè, is advisable. Despite this, the results show that proper planning and management of urban devices bring about a series of advantages by increasing the sustainability and urban efficiency of settlements.

scholarly journals SYMBOLIC INTERACTIONISM AND CAREER OUTSIDER: A THEORETICAL PERSPECTIVE FOR CAREER STUDY

2019 ◽  
Vol 25 (1) ◽  
pp. 26-48
Author(s):  
Leandro Eduardo Vieira Barros ◽  
Mônica Carvalho Alves Cappelle ◽  
Paula Guerra
Keyword(s):  
Social Context ◽  
Symbolic Interactionism ◽  
Theoretical Perspective ◽  
The Other ◽  
Social Actors ◽  
Methodological Perspective ◽  
The Social ◽  
The Individual ◽  
New Research ◽  
Opening Up

ABSTRACT In this article we present a theoretical and methodological discussion for the study of career in the perspective of symbolic interactionism. A possible approach in this scope leads us to what can be termed as an outsider career. The outsider career consists of a concept developed by Becker¹ (2008), from which the individual is considered by the other members of society an "outsider" person for having an unconventional behavior. In this way, this approach to career study considers the individual's social context, their interactions, their characteristics and the process of labeling. The use of symbolic interactionism for the analysis of the outsider career implies their own theoretical and methodological perspective, opening up possibilities for new research with an interdisciplinary look, focused on the social context, considering all the social actors involved in the outsider career.

scholarly journals Gaps in engagement in and use of Integrated Reporting in Brazil

2021 ◽  
Author(s):  
Selma Costa Maria ◽  
Marcia Juliana d’Angelo ◽  
Vania Maria da Costa Borgerth
Keyword(s):  
Self Regulation ◽  
Measurement Scale ◽  
Integrated Reporting ◽  
Social Actors ◽  
Private Organizations ◽  
Analysis Technique ◽  
Template Analysis ◽  
The Social ◽  
Antecedents And Consequences ◽  
Do So

ABSTRACT The aim of this research was to identify the gaps in engagement and use among the social actors involved with Integrated Reporting (IR) in Brazil: the companies and professionals responsible for promoting it, the organizations that implement it, and the companies and professionals that use it. In Brazil, private organizations may engage in and use IR via the mechanism of mimetic or normative institutional isomorphism, while public ones do so via the coercive mechanism. In addition to this situation, studies have shown that organizations are still adapting to IR framework 1.0 and that there is a need to discuss improvements relating to its guiding principles, as well as the factors that can contribute to facilitating its adoption by organizations. Besides showing a number of gaps to be mitigated in order to facilitate engagement in and use of IR, the findings indicate that the social actors approach could include a change of organizational culture and not only the principles and methodological elements of IR. This study presents reflections and elements so that the social actors involved with IR can implement actions to accelerate engagement in and use of this initiative in Brazil; that is, which contribute to changing the mental model of managers in relation to the process of value creation, preservation, and erosion over time. This is a qualitative, interpretative, and exploratory study, as it covers a recently addressed topic, both in the international and in the national literature. The data were collected from interviews, documents, and observations of participants and non-participants and interpreted using the template analysis technique. The findings revealed five gaps in engagement and use among the social actors to be overcome in order for this initiative to be more effective: an absence of integrated thinking in organizations; exclusion of IR from corporate governance; an absence of standardization of methodologies for measuring impacts and disclosing risks; a lack of knowledge of the range of IR matters; and controversy between the regulation and self-regulation of IR. Therefore, the study contributes with an empirical investigation that discusses the situation regarding the implementation of IR in Brazil with the protagonists of this initiative. It also presents a conceptual model based on the antecedents and consequences of IR that can be used to develop a measurement scale to be used in countries in a similar situation to that of Brazil.

scholarly journals Faktor Yang Mempengaruhi Keinginan Investasi Investor Muda di Pasar Modal Indonesia

2020 ◽  
Vol 30 (5) ◽  
pp. 1084
Author(s):  
Riyadi Aprayuda ◽  
Fauzan Misra
Keyword(s):  
Social Environment ◽  
Capital Market ◽  
Structural Equation ◽  
Primary Data ◽  
Equation Modeling ◽  
The Social ◽  
Social Environmental ◽  
The Individual ◽  
The Impact ◽  
The Capital Market

This study aims to examine the influence of attitudes, the impact of the social environment, and investment knowledge on the desire to invest in the capital market by young investors. Specifically, this study refers to the predictors of Theory of Planned Behavior (Ajzen, 1991) to establish factors that influence investment desires. This study uses primary data from a closed questionnaire, with 166 valid responses through online surveys from investors in several university investment galleries in Indonesia. Data were analyzed using Structural Equation Modeling (SEM). The results showed that the attitude of investors and investment knowledge influence the desire to invest. However, the impact of the social environment did not succeed in triggering the investment desire of young investors. These finding underscores the influence of the social environment only being a support, meanwhile, the internal factors of the individual are the main ones making young investors want to invest. As a practical contribution, these finding suggest a positive attitude and increase investment-related knowledge can be applied as a strategy to attract new investors in the capital market. Keywords: Investment Intention; Investor's Attitude; Social Environmental Impacts; Investment knowledge; Young Investor.

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