A Critical Look at Social Reporting Evolution

2020 ◽  
pp. 300-320
Author(s):  
Francisca Castilla-Polo
Keyword(s):  
Stakeholder Theory ◽  
Current Situation ◽  
Financial Information ◽  
Social Reporting ◽  
The Past ◽  
The Social ◽  
The Future ◽  
Three Stages

This study analyzes the evolution of social reporting. After reviewing the literature on this topic and the main initiatives, reports, and standards, three stages can be distinguished: early moments, middle course, and current situation. All these stages have a coinciding concern that is accountability, but a very different way of putting it into practice. As the main conclusion, accountability continues to be the main objective of social reporting because companies understand the need to attend to stakeholders' demands in line with the stakeholder theory. However, voluntariness seems to give way to a regulatory horizon that allows the information received by these groups to be more relevant and reliable according to Directive 2014/95/EU for Non-Financial Information as a benchmark example of the social case in an international sphere. This contribution can help accounting regulators to address the immediate future of social reporting because understanding the past is a key to approaching the future.

Futures Honed

Futures ◽  
2021 ◽  
pp. 118-134
Author(s):  
Barbara Adam
Keyword(s):  
Social Sciences ◽  
Original Work ◽  
Collective Responsibility ◽  
The Past ◽  
Writing Theory ◽  
Time Space ◽  
The Social ◽  
The Future ◽  
Verse Form ◽  
The Way

This chapter comprises an interview between Barbara Adam and the editors, and is followed by Adam’s ‘Honing Futures’, which is presented in four short verses of distilled theory. In the interview Adam reflects on thirty-five years of futures-thinking rooted in her deeply original work on time and temporality, and her innovative response to qualitative and linear definitions of time within the social sciences. The interview continues with a discussion of the way Adam’s thinking on futures intersects in her work with ideas of ethics and collective responsibility politics and concludes with a brief rationale for writing theory in verse form. In ‘Honing Futures’, a piece of futures theory verse form, Adam charts the movements and moments in considerations of the Not Yet and futurity’s active creation: from pluralized imaginings of the future, to an increasingly tangible and narrower anticipated future, to future-making as designing and reality-creating performance. Collectively, the verses identify the varied complex interdependencies of time, space, and matter with the past and future in all iterations of honing and making futures.

scholarly journals Srebrenica is not a Metaphor

2021 ◽  
pp. 54-64
Author(s):  
Sarina Bakić
Keyword(s):  
Collective Memory ◽  
Bosnia And Herzegovina ◽  
Social Relations ◽  
Sociological Theory ◽  
The Past ◽  
The Social ◽  
The Future ◽  
Temporal Dimensions ◽  
Further Development

The author will emphasize the importance of both the existence and the further development of the Srebrenica - Potočari Memorial Center, in the context of the continued need to understand the genocide that took place in and around Srebrenica, from the aspect of building a culture of remembrance throughout Bosnia and Herzegovina (B&H). This is necessary in order to continue fighting the ongoing genocide denial. At first glance, a culture of remembrance presupposes immobility and focus on the past to some, but it is essentially dynamic, and connects three temporal dimensions: it evokes the present, refers to the past but always deliberates over the future. In this paper, the emphasis is placed on the concept of the place of remembrance, the lieu de memoire as introduced by the historian Pierre Nora. In this sense, a place of remembrance such as the Srebrenica - Potočari Memorial Center is an expression of a process in which people are no longer just immersed in their past but read and analyze it in the present. Furthermore, looking to the future, they also become mediators of relations between people and communities, which in sociological theory is an important issue of social relations. The author of this paper emphasizes that collective memory in the specific case of genocide in and around Srebrenica is only possible when the social relations around the building (Srebrenica - Potočari Memorial Center) crystallize, which is then much more than just the content of the culture of remembrance.

scholarly journals UGA SEBAGAI MEMORY KOLEKTIF MASYARAKAT SUNDA (Uga Sunda Community as a Collective Memory)

2016 ◽  
Vol 4 (1) ◽  
pp. 55
Author(s):  
Nandang Rusnandar
Keyword(s):  
Social Change ◽  
Collective Memory ◽  
Oral Tradition ◽  
The Past ◽  
The Social ◽  
The Future

Uga merupakan salah satu tradisi lisan masyarakat Sunda, di dalamnya terkumpul segenap memori kolektif. Analisis terhadap uga meliputi nilai-nilai dalam bentuk simbol yang tersirat di dalamnya. Uga mampu meramalkan perubahan sosial sesuai dengan zamannya. Apabila dilihat dari orientasi waktu, uga dapat  menunjukkan: (1) tercipta dan dituturkan pada masa lampau; (2) dituturkan pada masa lampau dan terjadi pada waktu lalu; (3) dituturkan pada masa lampau dan sekarang (sedang terjadi); (4) dituturkan pada masa lampau, ramalan untuk masa yang akan datang. Fungsi uga di samping memprediksi ia juga harus dijadikan sebagai alat antisipasi tentang sesuatu yang bakal terjadi di waktu yang akan datang.Abstract:Uga is one of Sundanese oral tradition containing most collective memory. Analysis of the Uga includes the values in the form of symbols that implied in it. It  is able to predict social change in accordance with its time when viewed from the orientation of time. It  can  show that (1) it could be created and spoken in the past; (2) it was spoken and taken place in the past;(3) it was spoken in the past and is still being used now; (4)  it was spoken in the past and predictions for the future. Besides its functions to predict the social change, it  can serve as a tool in anticipation of something that might happen in the future.

Primates Socially Transmit Tool Practices, but Humans Share Meaning-Laden Customs

2020 ◽  
pp. 42-59
Author(s):  
Bart J. Wilson
Keyword(s):  
Tool Use ◽  
Social Practice ◽  
Embodied Knowledge ◽  
The Past ◽  
Symbolic Thought ◽  
Moral Force ◽  
The Social ◽  
The Future

The custom of property emerges out of the social practice of tool use in primates when symbolic thought is applied to it. Primates socially transmit tool practices, but humans share meaning-laden customs. The thingness of property as a custom comes from tools. Tool use is embodied knowledge, and property embodies the claim, “This is mine!” Humans socially transmit property with moral force. With symbolic thought, we can think about our actions, or others’, in the past and in the future, and we can evaluate them to be good or bad. We contemplate our conduct and our character in regards to the connections we make with things.

Calvin Studies in Context

2017 ◽  
Vol 97 (3-4) ◽  
pp. 334-345
Author(s):  
Kenneth J. Woo
Keyword(s):  
Faith Communities ◽  
Social Setting ◽  
Biblical Exegesis ◽  
Work Related ◽  
The Past ◽  
The Social ◽  
The Future ◽  
Life Work

Over the past fifty years Calvin research has seen significant turns toward interest in Calvin’s biblical exegesis, the social setting in which he was embedded, and the Frenchman’s self-understanding vis-à-vis such lived realities. These developments have resulted in a more deeply historicized Calvin, highlighting the benefits of contextual approaches for illuminating his life, work, and influence. At the same time, such research has relativized ideas about the reformer’s significance and originality. The future for Calvin research in an academy focused increasingly on contexts far removed from Reformation Europe should follow a similar course, relating the questions and insights of Calvin studies to an expanding group of conversation partners across diverse fields. Such projects include interdisciplinary historical work on Calvin’s context, more nuanced examination of Calvin’s reception in different settings up to the present day, and historically informed theological work related to the practices of faith communities.

scholarly journals Special Issue “Digital Twin Technology in the AEC Industry”

2020 ◽  
Vol 2020 ◽  
pp. 1-18
Author(s):  
Jisong Zhang ◽  
Lihua Zhao ◽  
Guoqian Ren ◽  
Haijiang Li ◽  
Xiaofei Li
Keyword(s):  
Structural Design ◽  
Structural Engineering ◽  
Sustainable Design ◽  
Building Design ◽  
Current Situation ◽  
Special Issue ◽  
Sustainable Building ◽  
Digital Twin ◽  
The Past ◽  
The Future

Sustainable building design has become a hot topic over the past decades. Many standards, databases, and tools have been developed for achieving a sustainable building. Not until recently have the importance of structural engineering and its contribution to sustainable building design been full recognised. However, due to the highly fragmented and diversity of knowledge across building and infrastructure domains, there is a lack of approach that can address all the sustainable issues within the structural design. This paper reviews the sustainable design from the perspective of structural engineering: (1) reviewing the current situation; (2) identifying the gaps and difficulties; and (3) making recommendations for future improvements. The strategies and indicators, as well as BIM-enabled methodology, for sustainable structural design (SSD) are also discussed in a holistic way. The results of this investigation show that most of the methods are not doing well in terms of delivering a successful sustainable structural design. It is expected that the future BIM could probably provide such a platform to address these issues.

scholarly journals Memory dynamics in times of crisis: An interview with Sarah Gensburger

2021 ◽  
Vol 14 (6) ◽  
pp. 1388-1400
Author(s):  
Stef Craps ◽  
Catherine Gilbert
Keyword(s):  
Political Science ◽  
Public Space ◽  
Social Dynamics ◽  
Terrorist Attacks ◽  
The Past ◽  
The Social ◽  
The Future ◽  
Local Space ◽  
The Creation

Working at the intersection of political science, ethnographic sociology, and contemporary historiography, Sarah Gensburger specializes in the social dynamics of memory. In this interview, she talks about her book Memory on My Doorstep: Chronicles of the Bataclan Neighborhood, Paris 2015–2016, which traces the evolving memorialization processes following the 2015 terrorist attacks in Paris, their impact on the local landscape, and the social appropriations of the past by visitors at memorials and commemorative sites. She also discusses her new project Vitrines en confinement—Vetrine in quarantena (“Windows in Lockdown”), which documents public responses to the coronavirus pandemic from different sites across Europe through the creation of a photographic archive of public space. The interview highlights issues around the immediacy of contemporary memorialization practices, the ways in which people engage with their local space during times of crisis, and how we are all actively involved in preserving memory for the future.

scholarly journals Los retos del derecho del trabajo en el siglo XXI. Propuestas de cambio en una época de transición

2018 ◽  
pp. 581
Author(s):  
Alejandra Selma Penalva
Keyword(s):  
Social Security ◽  
Labour Market ◽  
Pension System ◽  
Economic Indicator ◽  
Current Situation ◽  
Economic Situation ◽  
The Social ◽  
Employment Situation ◽  
The Future

La situación laboral de un país, resulta un buen indicador práctico de su condición económica. Pero no solo eso. No se puede olvidar que las condiciones en las que se encuentre el mercado de trabajo condicionarán el nivel de recursos de los que disponga la Seguridad Social, y con ello, el futuro próximo de nuestro sistema de pensiones. De tal forma quizá sea el momento de emprender cierto tipo de reformas con el fin de incentivar la cotización y minimizar el fraude. En el presente trabajo se analizan con detenimiento los distintos problemas de los que actualmente adolece el mercado de trabajo español al tiempo que se plantean ciertas estrategias de reforma que podrían ayudar a mejorar la situación económica de la Seguridad Social.The employment situation of a country is an economic indicator, but not only that. We cannot forget that the current situation of the labour market will determine the level of resources available at Social Security, and with it, the future of our pension system. May be the time to undertake certain type of reforms to encourage the quote and minimize the fraud. This paper analyzes with detail different problems of which currently suffers Spanish laobur market to improve the economic situation of the Social Security.

scholarly journals “I’m just an Imam, not Superman”: Imams in Switzerland

2020 ◽  
Vol 9 (1) ◽  
pp. 64-95
Author(s):  
Hansjörg Schmid
Keyword(s):  
Coping Strategies ◽  
Stakeholder Theory ◽  
Current Situation ◽  
Religious Leaders ◽  
Generational Change ◽  
Role Conflicts ◽  
High Expectations ◽  
The Social ◽  
Empirical Material

Abstract Current debates on Islam in Europe often focus on imams as religious leaders and key figures in integration politics. Muslim associations undergoing processes of transformation and generational change have equally high expectations of imams. This article uses stakeholder theory to analyse the current situation of imams and draws on empirical material from Switzerland to illustrate both multi-faceted stakeholder claims and imams’ self-reflections on role conflicts they experience. It indicates that imams and Muslim associations tend to develop different coping strategies leading either to an enlarged profile for imams or to a differentiation of functions and professions in the social and religious fields.

Sign in / Sign up

Export Citation Format

Share Document