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Integrated reporting adoption, disclosure, and media legitimacy: evidence from the IIRC Pilot Programme
Get PDFPurpose – In recent years, several businesses worldwide have started to adopt a more integrated approach to corporate disclosure, following the integrated reporting (IR) framework. This paper explores whether and how a firm’s voluntary decision to adopt integrated reporting and the extent of its integrated disclosure impact negative media coverage related to ESG issues.
Design/methodology/approach – The study investigates the disclosures of 93 international firms from the International Integrated Reporting Council (IIRC) Pilot Programme and a matching sample of 93 similar firms issuing traditional sustainability reports to assess the impact on media coverage around ESG issues. The final sample consists of 1,116 company-year observations over a six-year period.
Findings – The results indicate that the voluntary adoption of integrated reporting alone does not significantly impact a firm's level of media exposure. However, greater alignment of integrated disclosures with the IR framework results in reduced negative media exposure. These findings hold when the negative exposure is related solely to governance issues, but not when it pertains only to social or environmental issues.
Originality/value – This study provides evidence that a greater extent of integrated disclosure leads to more favourable media coverage of a business regarding ESG issues. This suggests that the media use the information disclosed by companies to inform their news and positively value the disclosure provided, especially when it aligns with the IR framework.
Research limitations/implications – The results of this study contribute to accounting and business research on media and corporate disclosure by providing new insights into how the media value integrated corporate disclosures. The results indicate that the media particularly value the adoption of the IR framework when it is applied more extensively, especially in relation to governance issues. They also demonstrate that analysing this reporting tool benefits from a perspective rooted in media legitimacy theory. This theory suggests that when facing negative media coverage, businesses can use corporate disclosures to shape media attention and restore their legitimacy.
Practical implications – The findings of our work provide valuable insights for practitioners and the IFRS Foundation, guiding the refinement of the IR framework and reinforcing the growing global emphasis on corporate social and environmental performance. Furthermore, the study’s implications extend to managers, investors, and policymakers. In accounting environments where IR is not mandatory, managers can use these insights to adopt IR practices, improving management quality through a comprehensive, integrated approach beyond financial metrics. Seeking external assurance can further strengthen the credibility of IR reports, fostering trust among stakeholders, including the media
The comparative political economy of women’s employment
Get PDFHow should comparative political economy take account of the rise in women’s paid employment that has occurred in most high income countries in recent decades? This article focuses on the evolution of aggregate demand, consistent with the emphasis of the ‘growth models’ approach. Drawing on feminist macroeconomics, different scenarios about the effect of increases in women’s share of wage income are reviewed, including a potential positive growth dynamic or ‘virtuous cycle’ where increased expenditure on services which substitute for unpaid work in the home boosts both aggregate demand and social reproduction. The reasons why these scenarios are neglected in CPE are traced to assumptions about the potential for productivity growth in care services and failure to recognise the effects on the monetary economy of shifting work from households to markets and the public sector. The discussion highlights the potential for widening the range and scope of growth models to recognise the shifting allocation of labour between paid and unpaid work and incorporate social reproduction
Intentional binding decreases during learning: implications for sense of agency
Get PDFThe sense of agency refers to the subjective experience of controlling one’s own actions and their outcomes. While agency is often thought to increase with better performance, it remains unclear how it evolves during learning. In this study, we investigated how the sense of agency changes as individuals learn when to act through reinforcement-based adaptation. We used intentional binding (IB)—a widely used, though debated, proxy measure for agency-related processes —to track temporal compression between actions and outcomes during a time-based learning task. Across four experiments, we found that IB decreased with learning, but only when feedback was imprecise yet stable, and when the outcome used to probe IB was irrelevant to the learning task. These results suggest that agency-related processes, as indexed by IB, may diminish when adaptation guides action selection, and when the outcome becomes less epistemically relevant. We discuss the possible implications of these changes in IB with learning for the sense of agency
Swimming upstream
No full textA blog post about "upstreaming" in open-source software (with particular respect to Knowledge Commons at Michigan State University)
Radially anisotropic S-wave velocity structure of the upper mantle beneath NE China
Get PDFThe causes of intraplate volcanoes in northeastern (NE) China and, in particular, how asthenospheric upwelling interacts with the lithosphere remain poorly constrained. In this study, we use teleseismic data to measure the phase and group velocities of Rayleigh and Love waves, and invert for the shear wave velocity and radial anisotropy within the crust and uppermost mantle. Our results show that there are significant low-velocity anomalies and negative radial anisotropy to the northeast of Changbaishan, suggesting an asthenospheric melt reservoir. This is underlain by mantle upwelling, with regional lithospheric structure focusing melt beneath the volcano. In addition, our results show a high-velocity body in the mantle beneath the southwestern Songliao Basin. This exhibits negative radial anisotropy at its margins, suggesting vertical flow. We suggest that lithospheric delamination here may drive intraplate volcanism beneath the Great Xing'an range
Transnational mortgage law: reconstructing the global framework for housing finance
No full textThis book uncovers and reconstructs the growing body of legal principles and rules governing mortgages that have been developed by different transnational institutions and actors.
It shows how mortgages have evolved from a type of real security commonly used to facilitate lending by mitigating credit risk, to a transferable commodity with the potential to affect international financial stability and consumer welfare. In doing so, the book reveals the emergence of new policy objectives and rationales for regulation that have led to changes in the structure and functions of mortgage laws. Characterising this development as a type of transnational law, the book highlights the paradigm shifts in the law of residential mortgages brought about by their increasing global relevance. The analysis reveals tensions between the goals of risk mitigation, financial stability, consumer protection and housing justice.
The result is an innovative analysis at the intersection of contract law, property law and international financial regulation. The book portrays transnational mortgage law as a complex field governed by a plurality of socially and economically relevant but potentially conflicting goals and principles
Using the Hurwicz Criterion to optimise selection queries under partial ignorance
Get PDFOptimising queries in real-world situations under imperfect conditions is still a problem that has not been fully solved. We consider finding the optimal order in which to execute a given set of selection operators under partial ignorance of their selectivities. The selectivities are modelled as intervals rather than exact values and we apply various methods from decision theory in order to measure optimality. Onthe one hand, we evaluate the different techniques theoretically, showing which axioms of decision theory they satisfy and for which cases they efficiently provide an optimal solution. On the other hand, we also conduct an empirical evaluation, illustrating the differences of the approaches in terms of the relative error to the optimal solution. We demonstrate that a hybrid algorithm combining optimistic and pessimistic aspects performs best
Work-related technology use during nonwork time and its consequences: a resource-oriented perspective
Get PDFEmployees increasingly use information and communication technologies (i.e., ICTs) to work during nonwork time (e.g., responding to e-mails, taking calls), even when not contractually required. Despite potential work-related benefits, voluntary work-related ICT use can affect employees’ recovery and well-being. Drawing on the conservation of resources theory and self-regulation, we argue that engaging in voluntary ICT use during workday evenings is a work-related resource investment, requiring self-regulatory resources. Consequently, employees lack such resources to regulate their attention away from work, thus experiencing reduced psychological detachment. This, in turn, can impede employees’ ability to engage in mood repair regarding affective well-being at bedtime and the following morning. We propose that employees can alleviate this process through substituting and replacing self-regulatory resources by having control over their evening and good sleep quality respectively. Conducting a daily diary study over five consecutive workdays and following mornings with 187 participants, we found negative indirect effects of voluntary ICT use on affective well-being the following morning, via reduced psychological detachment. Feeling in control during nonwork time and sleep quality mitigated these effects. Our study contributes to the conceptual understanding of voluntary ICT use and how this behavior can be managed more actively by individuals
Body ownership: a Cephalopod has a sense of self
Get PDFOctopuses show advanced intelligence which has evolved independently from our own. New research shows that these animals show multisensory body illusions strikingly similar to those found in humans and other mammals
Maps, Models, and New Modalities: What Do Digital Literary Studies Do?
Get PDFThe ongoing debate about what digital humanities are has led us astray from the question of what these disciplines do. Digital literary studies doesn't look much like contemporary literary studies because of a long-standing opposition between numeric systems and humanistic approaches to argument, depth and textual close reading. But these don't need to be opposing sides of a coin. In this talk, Martin Eve will cover the ways in which contemporary digital literary studies are operating and talk about how their quantitative findings can be synthesised with the arguments of more conventional literary studies and how a generational shift is occurring in DH towards machine learning models
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