Management control systems in response to social and environmental risk in large Nordic companies

This empirical study investigates the relationships between management control systems and social and environmental risks. Building on Simons’ Levers of Control conceptual framework, this study proposes that companies facing social and environmental risks will enhance the quality of their management control systems by integrating social and environmental elements into management control systems in order to manage the related risks. The study uses a longitudinal dataset of the 1179 largest listed Nordic companies for the period 2014–2018. The multivariate regression confirms a negative relationship between the social and environmental integration and social and environmental risks. The results indicate that the social and environmental integrated performance measurement system and strategy implementation are not congruent with the social and environmental risks that the companies face. Nordic companies have not adopted the social and environmental integrated measurement system and strategy in response to social and environmental risks. When the number of social and environmental incidents increase and companies meet high levels of social and environmental risks, their management control systems do not match the related risks. Such social and environmental integration should be improved in order to prevent wider negative implications of the incidents on the natural environment and society in large.

The Place of Voluntary Standards in Managing Social and Environmental Risks in Global Value Chains

Under the notion of human rights due diligence (HRDD), firms are under a responsibility to account for the social and environmental impact connected to their operations across global value chains. This responsibility intersects with the sphere of operation of voluntary sustainability standards (VSS), which certify production against certain social and environmental criteria. With mandatory European rules on HRDD in the making, the question arises regarding the extent of alignment of VSS with HRDD notions and, consequently, the possibility for this form of transnational private regulation to complement European Union (EU) HRDD legislation. After presenting the regulatory effects of HRDD in global value chains and its current transposition in EU instruments, this contribution examines the relationship between private standards and HRDD. By delving into the substantive requirements and policies of several schemes certifying agricultural commodities, this paper studies the extent to which they manage social and environmental risks in global value chains and the possible support they provide to firms subject to the upcoming HRDD obligations.

Architectural Approach to Design of Emotional Intelligent Systems

Over the past decades, due to the course towards digitalization of all areas of life, interest in modeling and creating intelligent systems has increased significantly. However, there are now a stagnation in the industry, a lack of attention to analog and bionic approaches as alternatives to digital, numerous speculations on “neuro” issues for commercial and other purposes, and an increase in social and environmental risks. The article provides an overview of the development of artificial intelligence (AI) conceptions toward increasing the human likeness of machines: from the key ideas of A. Turing and J. von Neumann, who initiated the digitalization of society, to discussions about the definition of AI and the emergence of conceptions of strong and weak AI. Special attention is paid to the approach of A. Sloman, to ideas about the architecture and design of complex artificial systems are considered, which make it possible to “emotionally” expand the idea of weak/strong AI. In the article's section on the necessity and possibility of incorporating emotions into the architecture of AI, the authors reveal the goals and methodological limitations for creating an emotional artificial agent. In addition, the article briefly presents the main principles of the authors' architectural approach to the creation of emotional intellectual systems on the example of the cognitive-affective model of architecture, which allow modeling the impact of emotions on the cognitive processes involved in decision-making processes. The described architectural approach to modeling intelligent systems can be used as a conceptual basis for discussing and formulating a strategy for the development of neurocomputing, philosophy of artificial intelligence, and experimental philosophy, for developing innovative research programs, formulating and solving theoretical and methodological problems.

Business resilience in the Sustainable Development Goals (SDGs) era: A conceptual review

Amidst the global COVID-19 pandemic, the term resilience has gained significant momentum in global news and management studies. Although scholars from different domains have investigated resilience, there is a need to provide clarity on its definitions and assessment (Anderson, 2015). This paper provides a conceptual review on resilience and explores business resilience as a framework to guide sustainability strategy by mitigating social and environmental risks. The study contributes to the literature on resilience and tabulates the key definitions of business resilience covered in a sample of 80 peer-reviewed articles and books (Hillmann & Guenther, 2021; McKnight & Linnenluecke, 2017). We challenge the existing literature on adaptive capacity models that are short in anticipating unprecedented operational disruptions. To build business resilience we argue for the adoption of the Sustainable Development Goals (SDGs). Given their strategic outlook until 2030, the SDGs offer a framework for corporate sustainability that helps decision-makers within organizations identify social and environmental risks and establish business strategies that build resilience and meet the expectations of a firm’s diverse stakeholders

Cholera: Monitoring of Epidemiological Situation around the World and in Russia (2010–2019). Forecast for 2020

Objective of the study was to monitor the spread of cholera in the world, in the CIS countries and in Russia with an assessment of risks and emergencies that contribute to the activation of the epidemic process. Despite the downward trend in the global incidence rate of cholera during the period between 2010 and 2019, epidemics and major outbreaks occurred in 96 countries. WHO has reported 2013 imported cases of cholera to countries in Asia, the Americas, including the Caribbean, Europe, and Australia with Oceania; cholera-endemic administrative territories are identified in 24 countries. According to WHO, cholera burden reduction in Asia and Africa is associated with large-scale vaccination. During epidemiological surveillance of cholera, 705 strains of V. cholerae O1 and O139 serogroups were isolated from surface reservoirs in 26 constituent entities of the Russian Federation, including 10 strains of V. cholerae O1 ctxA+tcpA+, 35 strains of V. cholerae O1 ctxA–tcpA+, 655 strains of V. cholerae O1 ctxA–tcpA– , and five strains of V. cholerae O139 ctxA–tcpA–. Identification of strains with unique, previously unknown INDEL genotypes testifies to their imported nature. The forecast for cholera in the world for 2020, given the proven high degree of epidemic process activation at the expense of social and environmental risks caused by emergencies of different origin, the presence of endemic foci, infection import and other risk factors is unfavorable. For Russia, the forecast for cholera will be determined by the presence of external risks created by the ongoing 7-th pandemic, possible importation of infection to constituent entities of the Russian Federation that differ by the types of epidemic manifestations.

Da Escassez ao Excesso de Água: um Recorte do Semiárido no Nordeste e Médio Vale do Itajaí no Sul do Brasil

Objetiva-se discutir a problemática das condições de riscos e vulnerabilidades socioambientais nos cenários do Semiárido paraibano e Médio Vale do Itajaí (SC), respectivamente, no Nordeste e Sul do Brasil. Parte-se do pressuposto de que o alcance dos dois problemas emblemáticos de (i) escassez e (ii) excesso de água apresentam riscos sociais e ambientais. Com base em um argumento socioambiental é relevante compreender que a questão da escassez de água no Semiárido nordestino se debruça sobre as questões de acesso e distribuição da água, ocasionando conflitos socioambientais. Enquanto a questão do excesso de água no Vale do Itajaí apresenta um indicador significativo de vulnerabilidade resultante das cheias, deslizamentos e enxurradas na localidade. A metodologia da pesquisa se caracteriza por um diagnóstico descritivo explicativo de caráter exploratório. Os principais resultados apontam para argumentos os quais enfatizam que com o crescente aumento da população urbana em todo o mundo é premente incorporar o conhecimento dos riscos e vulnerabilidades a que esta população está sujeita, e o planejamento para a gestão e gerenciamento da água. Medidas de mitigação e adaptação a estes riscos que aumentem a resiliência socioecológica são evidentemente necessárias e precisam ser incluídas no planejamento e na gestão das cidades. Estas medidas necessitam reforçar a legitimidade nos processos de governança por meio da participação social. A B S T R A C TThe main purpose of the paper is discuss the risk conditions and social environmental vulnerabilities in the scenarios of the Médio Vale do Itajaí (SC) and Semi-Arid Paraiban, respectively, in the South and Northeast of Brazil. It is assumed that the scope of the two problems of (i) excess and (ii) water scarcity pose social and environmental risks. Based on a socio-environmental argument it is relevant to understand that the issue of water excess in the Vale do Itajaí presents a significant indicator of social vulnerability resulting from flooding, landslides and floods, the issue of water scarcity in the Northeastern Semi-Arid focuses on the lack of water access and distribution, causing social and environmental conflicts in the communities. The research methodology is characterized by an exploratory descriptive diagnosis. The main results point out arguments that emphasize that because of the growing urban population worldwide it is urgent to incorporate the knowledge of risks and vulnerabilities to this population, and its correct management. Mitigation and adaptation measures to these risks that increase socio-ecological resilience are obviously necessary and need to be included in city planning and management. These measures need to strengthen legitimacy in governance processes through social participation.Keywords: water management, social and environmental vulnerability, resilience, Paraíba, Vale do Itajaí.