Private climate change reporting: an emerging discourse of risk and opportunity?

Purpose – This paper aims to explore the nature of the emerging discourse of private climate change reporting, which takes place in one-on-one meetings between institutional investors and their investee companies. Design/methodology/approach – Semi-structured interviews were conducted with representatives from 20 UK investment institutions to derive data which was then coded and analysed, in order to derive a picture of the emerging discourse of private climate change reporting, using an interpretive methodological approach, in addition to explorative analysis using NVivo software. Findings – The authors find that private climate change reporting is dominated by a discourse of risk and risk management. This emerging risk discourse derives from institutional investors' belief that climate change represents a material risk, that it is the most salient sustainability issue, and that their clients require them to manage climate change-related risk within their portfolio investment. It is found that institutional investors are using the private reporting process to compensate for the acknowledged inadequacies of public climate change reporting. Contrary to evidence indicating corporate capture of public sustainability reporting, these findings suggest that the emerging private climate change reporting discourse is being captured by the institutional investment community. There is also evidence of an emerging discourse of opportunity in private climate change reporting as the institutional investors are increasingly aware of a range of ways in which climate change presents material opportunities for their investee companies to exploit. Lastly, the authors find an absence of any ethical discourse, such that private climate change reporting reinforces rather than challenges the “business case” status quo. Originality/value – Although there is a wealth of sustainability reporting research, there is no academic research on private climate change reporting. This paper attempts to fill this gap by providing rich interview evidence regarding the nature of the emerging private climate change reporting discourse.

Pronoun processing in Broca's aphasia: discourse-syntax effects in ambiguous anaphora resolution

Background: The interpretation of ambiguous subject pronouns in a null subject language, like Greek, requires that one possesses grammatical knowledge of the two subject pronominal forms, i.e., null and overt, and that discourse constraints regulating the distribution of the two pronouns in context are respected. Aims: We investigated whether the topic-shift feature encoded in overt subject pronouns would exert similar interpretive effects in a group of seven participants with Broca’s aphasia and a group of language-unimpaired adults during online processing of null and overt subject pronouns in referentially ambiguous contexts. Method & Procedures: An offline picture–sentence matching task was initially administered to investigate whether the participants with Broca’s aphasia had access to the gender and number features of clitic pronouns. An online self-paced listening picture-verification task was subsequently administered to examine how the aphasic individuals resolve pronoun ambiguities in contexts with either null or overt subject pronouns and how their performance compares to that of language-unimpaired adults. Outcomes & Results: Results demonstrate that the Broca group, along with controls, had intact access to the morphosyntactic features of clitic pronouns. However, the aphasic individuals showed decreased preference for non-salient antecedents in object position during the online resolution of ambiguous overt subject pronouns and preferred to pick the subject antecedent instead. Conclusions: Broca’s aphasic participants’ parsing decisions in the online task reflect their difficulty with establishing topic-shifted interpretations of the ambiguous overt subject pronouns. The presence of a local topic-shift effect in the immediate temporal vicinity of the overt pronoun suggests that sensitivity to the marked informational status of overt pronouns is preserved in the aphasic individuals, yet, it is blocked under conditions of global sentential processing.

Whistle-blowing by external auditors: seeking legitimacy for the South African audit profession?

Auditing is often cited as playing an important role in managing agency-related costs and, accordingly, being integral to the sound functioning of capital markets. There may, however, be more to the attest function than a technical rational practice. By virtue of relying heavily on claims to technical expertise, professionalism, prudential judgement and public confidence, auditing is both a source of legitimacy for organisations and, paradoxically, dependent on claims to legitimacy for its continued existence. From this perspective, recent regulatory developments, purportedly enacted to increase arms-length control over the profession, may not only be about improving perceived audit quality and practice but also about ensuring continued faith in the well-established ‘rituals’ of the assurance function. A reporting duty imposed on South African external auditors, akin to whistle-blowing, is used as a case study to explore this perspective. In doing so, this paper contributes to the scant body of interpretive research on auditing, simultaneously offering one of the first insights into auditing regulation from an African perspective.

Private climate change reporting: a discourse of risk and opportunity

Purpose – This paper aims to explore the nature of the emerging discourse of private climate change reporting, which takes place in one-on-one meetings between institutional investors and their investee companies. Design/methodology/approach – Semi-structured interviews were conducted with representatives from 20 UK investment institutions to derive data which was then coded and analysed, in order to derive a picture of the emerging discourse of private climate change reporting, using an interpretive methodological approach, in addition to explorative analysis using NVivo software. Findings – The authors find that private climate change reporting is dominated by a discourse of risk and risk management. This emerging risk discourse derives from institutional investors' belief that climate change represents a material risk, that it is the most salient sustainability issue, and that their clients require them to manage climate change-related risk within their portfolio investment. It is found that institutional investors are using the private reporting process to compensate for the acknowledged inadequacies of public climate change reporting. Contrary to evidence indicating corporate capture of public sustainability reporting, these findings suggest that the emerging private climate change reporting discourse is being captured by the institutional investment community. There is also evidence of an emerging discourse of opportunity in private climate change reporting as the institutional investors are increasingly aware of a range of ways in which climate change presents material opportunities for their investee companies to exploit. Lastly, the authors find an absence of any ethical discourse, such that private climate change reporting reinforces rather than challenges the “business case” status quo. Originality/value – Although there is a wealth of sustainability reporting research, there is no academic research on private climate change reporting. This paper attempts to fill this gap by providing rich interview evidence regarding the nature of the emerging private climate change reporting discourse.

Putting the emotion back: exploring the role of emotion in disengagement

This chapter explores the nature of disengagement and the role played by emotions and in doing so will disentangle the overlapping theories and definitions of both engagement and disengagement. The research that forms the basis for the chapter comes from two related studies exploring engagement and disengagement in 10 large UK public and private sector organisations. Both studies used an interpretive approach involving 75 managers and employees. The chapter suggests the that emotions play a mediating role in the process of disengagement and the emotional reaction involved provides a distinction to being ‘not engaged’. It highlights the confusion that different approaches bring to distinguishing engagement and disengagement from other job attitudes.

Site-specific and geographical segmental social, environmental and ethical disclosures by the Ghanaian mining sector

Purpose: This paper explores the extent of site-specific and geographic segmental social, environmental and ethical reporting by mining companies operating in Ghana. We aim to: (i) establish a picture of corporate transparency relating to geographic segmentation of social, environmental and ethical reporting which is specific to operating sites and country of operation, and; (ii) gauge the impact of the introduction of integrated reporting on site-specific social, environmental and ethical reporting. Methodology/Approach: We conducted an interpretive content analysis of the annual/integrated reports of mining companies for the years 2009, 2010 and 2011 in order to extract site-specific social, environmental and ethical information relating to the companies’ mining operations in Ghana. Findings and Implications: We found that site-specific social, environmental and ethical reporting is extremely patchy and inconsistent between the companies’ reports studied. We also found that there was no information relating to certain sites, which were in operation, according to the Ghana Minerals Commission. This could simply be because operations were not in progress. Alternatively it could be that decisions are made concerning which site-specific information is reported according to a certain benchmark. One policy implication arising from this research is that IFRS should require geographic segmental reporting of material social, environmental and ethical information in order to bring IFRS into line with global developments in integrated reporting. Originality: Although there is a wealth of sustainability reporting research and an emergent literature on integrated reporting, there is currently no academic research exploring site-specific social, environmental and ethical reporting

CSR: the co-evolution of grocery multiples in the UK (2005-2010)

Purpose – The purpose of this paper is to investigate if CSR is balanced between firm and wider society interests. Design/methodology/approach – A qualitative interpretive hermeneutic approach is used to analyse a variety of publically published secondary sources on the CSR of Tesco, Sainsburys, Morrisons and Co-operative in the UK grocery multiple sector (2005-2010). Findings – CSR strategic outcomes currently favour the firm more than society interests. A multilayered framework in the form of Social Responsibility of the Corporation (SRC) is designed and offered in support of balancing the business-society relationship more evenly. Research limitations/implications – This study is limited to firms originating from within the UK grocery multiple sector. Asda could not be included in the study as it does not publish CSR reports annually in the UK after becoming part of Walmart group. Practical implications – A framework for multi-level standardised definition of CSR in the form of SRC is offered. The inclusion of employees and members of the public on CSR/SRC boards is recommended to foster wider collaboration. The SRC framework promotes standardisation at global level while respecting diversity and firm heterogeneity at firm level. The findings may further contribute to GRI; UN Global Compact; WEF dialogues. Social implications – Recommendations are made to extend CSR board diversity for improved dialogue with communities. The SRC framework may be applied at global; national; industry and firm level. The framework can be applied internationally or locally. Future studies may offer quantitative attributes for balancing CSR/SRC. Originality/value – A globally unique and universally applicable framework for evaluating CSR activities is proposed. Future studies may extend the authors' framework to other industries, national environments or globally in the pursuit of balance between firm and society. Furthermore, firms may also adopt the framework to support CSR activities.

The emergence of integrated private reporting

Purpose: Private social and environmental reporting (SER) has grown considerably in recent years, consistent with a rise in institutional investor engagement and dialogue with investee companies. We interpret the emergence of integrated private reporting through the lens of institutional logics. We frame the emergence of integrated private reporting as a merging of two hitherto separate and possibly rival institutional logics. Methodology/Approach: We interviewed 19 companies listed on the FTSE100 and 20 UK institutional investors. The interviews were semi-structured and analysed in an interpretive fashion. Findings and Implications: We provide evidence to suggest that private SER is beginning to merge with private financial reporting and that, as a result integrated private reporting is emerging. This trend is mirroring the international trend in public reporting toward an integrated approach. Specifically, we find that specialist social responsible investment managers are starting to attend private financial reporting meetings whilst mainstream fund managers are starting to attend private meetings on environmental, social and governance (ESG) issues. Further, senior company directors are becoming increasingly conversant with ESG issues. We interpret our findings as two possible scenarios: (i) there is a genuine hybridisation occurring in UK institutional investment such that integrated private reporting is emerging, or; (ii) the financial logic is absorbing and effectively neutralising the responsible investment logic. Originality: This is the first research investigating the evolution of private integrated reporting.

Shared authority: courts and legislatures in legal theory

This book advances a fresh philosophical account of the relationship between the legislature and courts, opposing the common conception of law, in which it is legislatures that primarily create the law, and courts that primarily apply it. This conception has eclectic affinities with legal positivism, and although it may have been a helpful intellectual tool in the past, it now increasingly generates more problems than it solves. For this reason, the author argues, legal philosophers are better off abandoning it. At the same time they are asked to dismantle the philosophical and doctrinal infrastructure that has been based on it and which has been hitherto largely unquestioned. In its place the book offers an alternative framework for understanding the role of courts and the legislature; a framework which is distinctly anti-positivist and which builds on Ronald Dworkin’s interpretive theory of law. But, contrary to Dworkin, it insists that legal duty is sensitive to the position one occupies in the project of governing; legal interpretation is not the solitary task of one super-judge, but a collaborative task structured by principles of institutional morality such as separation of powers which impose a moral duty on participants to respect each other's contributions. Moreover this collaborative task will often involve citizens taking an active role in their interaction with the law.

The Phantom Carriage (1921)

The reputation of The Phantom Carriage (Körkarlen) as one of the major films of Swedish silent cinema is in some respects securely established. Yet the film has attracted surprisingly little detailed discussion. It may be that its most striking stylistic features have deflected or discouraged closer scrutiny. Tom Gunning, for instance, in making the case for Sjöström’s Masterman, argues that ‘Körkarlen wears its technique on its sleeve, overtly displays its unquestionable mastery of superimposition and complex narrative structure. Mästerman tucks its mastery of editing and composition up its sleeve, so to speak’. This article makes an argument for a different evaluation of The Phantom Carriage, bringing a critical and interpretative understanding of the film’s style into conversation with the historical accounts of film form which predominate in the scholarship around silent cinema. It suggests that the film achieves ‘mastery of editing and composition’ with a flexibility and fluidity in the construction of dramatic space that is in itself remarkable for its period, but that Sjöström’s achievements extend well beyond his handling of film space. Specifically, it discusses a segment which is in several respects at the heart of the film: the first meeting between the two central characters, David Holm (Victor Sjöström) and Sister Edit (Astrid Holm); it spans the film’s exact mid-point; and at almost twelve and a half minutes it is the longest uninterrupted passage to take place in a single setting. The chapter argues that the dramatic and structural centrality of the hostel segment is paralleled by its remarkably rich articulation of the relationships between action, character and space. We show how Sjöström’s creation of a three-dimensional filmic space - with no hint of frontality - becomes the basis for a reciprocal relationship between spatial naturalism and performance style, and for a mise-en-scene that can take on discrete interpretive force. The argument also places the hostel sequences within the film as a whole in order to show how relationships articulated through the detailed decisions in this section take on their full resonance within patterns and motifs that develop across the film.

Visuell Perception : En studie av visuella faktorer kring ett musikaliskt framträdande

The essay investigates the visual element as seen by the audience and artist to be of greatest importance to a musicalperformance. The study was conducted in the form of a field work which included doing interviews with artists, surveys of the audience and interpretive observations of live performance. The fieldwork was conducted in three different environments in which I found myself on the spot and performed the various stages included in the field work. It was done to create a surface that could be used in an essay, and through that use this material to compare and analyze my results and in the end be able to answer my questions. I started from eight different factors which all could beexperienced visually on stage. The factors were light / colors, costumes, props, effects, stage presence, attitude / image, nervousness and dance / body language. Those factors would then be examined in the various musical performances and to be answered by the audience and performers which of those factors they considered to be of great importance or small importance when it comes to visual perception in a musical context. The result was a clear statement where two factors were considered to be most crucial for a musical performance, and a clear statement in which two factors were considered by the majority to be less important. The results demonstrate a common understanding what the artist and the audience thinks is important. A result that can act as a template for what an artist should think about regarding the visual elements before an performance. My theory is my assumption that the visual elements of musical performances can play an important or decisive role, an assumption that was strengthened by my empirical experiences at a concert visit. I wanted in this essay explore and give a clear picture of what it is that artists and audiences consider to be visually crucial for a musical context

Film som kommunikation : En studie av gymnasieungdomars filmarbete

The starting point for this work was a discussion between my supervisor and myself during my teaching training. The discussion concerned the appropriateness of allowing students make films with sexual content. Film gives young people the opportunity to express their feelings and broaden their views. If the film then disseminates to unknown people via in-ternet, which it most likely will do, maybe it is no longer so positive. The aim of this study is to shed light on various aspects of identity and ethics that are important to keep in mind when young people in school make films. These aspects are to avoid making young people vulnerable to abuse and improper influence. One aim is also to highlight the advantages of making films in school. The study is inspired by hermeneutic interpretive and based on qualitative interviews. The informants are four students at the age of 18-19 at two different schools in one municipality in Sweden.The results of the study show that it is important for the informants that the films are pro-duced in an aesthetically good way so that it appeals to the audience. Two of the infor-mants have a specific audience and make more conscious choices, so that the audience will understand what is said. The study shows that the more a filmmaker considers the audi-ence, the more consciously he or she uses film as communication. To get positive feedback is important, but it is mostly friends of the filmmakers that actually comment. To get nega-tive comments is regarded as a disadvantage when placing material on the internet. Howev-er, none of the informants in the study have received negative comments on what has been posted. The opinions about what the informants believe is inappropriate to post on inter-net or to make films about regards sexuality and violations. Earlier studies show that mate-rial can, because it is interesting to other people, become widespread. For this reason it is important for teachers to have conversations with students about their preferences and opinions on various issues. Adults need to interfere in the young people's world, while be-ing open to their opinions. Then the young people's value system will be built up and give them a safe tool that helps them to avoid improper influence.

Att minska risken för våld och att främja återhämtning i den rättspsykiatriska vården : Patienters och personalens erfarenheter av vägen mot återhämtning

Detta avhandlingsarbete är utfört inom en rättspsykiatrisk vårdkontext och återspeglar patienters[1] och personals[2] erfarenheter och upplevelser av vändpunkter i samband med minskad risk för våld och återhämtning. Med utgångspunkt från ett holistiskt och salutogent hälsovetenskapligt perspektiv har avhandlingen ett tvärvetenskapligt förhållningssätt.   Teoretiska ämnesdiscipliner såsom psykiatrisk omvårdnad, kriminologi och sociologi har influerat arbetet. Avhandlingens övergripande syfte var att utifrån de salutogena aspekterna i det rättspsykiatriska omvårdnadsarbetet undersöka vad som är relaterat till vändpunkter i samband med minskad risk för våld och vad som bidrar till återhämtning. Avhandlingen baseras på fyra olika studier. Syftet med den inledande kvantitativa delstudien (I) var att identifiera och jämföra rättspsykiatriska patienter som sänkt sin bedömda risk för våld med 30 % eller mer enligt riskbedömningsinstrument HCR-20. Resultatet visade att den bedömda risken för våld minskade över tid. En demografisk analys genomfördes för att studera skillnader mellan de patienter som sänkt sin bedömda risk för våld och de som inte sänkt sin risk. Det framgick att rättspsykiatriska patienter som bedömts med hjälp av riskbedömningsinstrumentet HCR-20, minskade den bedömda risken för våld, både på kort och på lång sikt. Den rättspsykiatriska vården fungerade bäst när det gällde att förbättra de kliniska riskfaktorerna (C-skalan). Riskhanteringen (R-skalan) gällande eventuell utskrivning och framtida friförmåner visade inte samma goda progress. Demografiska karaktäristika såsom ålder, alkohol och drogmissbruk och psykiatriska diagnoser var inte relaterade till minskad risk för våld, dock var kvinnliga patienter och patienter utan psykopatidiagnos mer benägna att sänka sin risk för våld. Ett urval av de patienter som minskade sin risk för våld med 30 % eller mer utgjorde basen för delstudie II och III. I delstudie II intervjuades tretton rättspsykiatriska patienter om upplevelser och erfarenheter kring vad som bidrar till minskad respektive ökad risk för våld inne på en rättspsykiatrisk avdelning. Data analyserades med hjälp av en tolkande beskrivning (Interpretive Description). Studien visade att orsakerna till ökad respektive minskad risk för våld var processrelaterad, där interaktioner mellan personal och patienter bidrog till en utveckling som antingen präglades av välbefinnande eller disharmoni. Delstudie II utgjorde en viktig kunskapskälla som präglade ansatsen i delstudie III och IV. Detta med hänvisning till att flertalet patienter i delstudie II lämnade intressanta beskrivningar av vändpunkter i samband med minskad risk för våld och återhämtning. Sålunda intervjuades i delstudie III, tio rättspsykiatriska patienter om deras upplevelser av förändringsprocesser i samband med vändpunkter och återhämtning. Dataanalysen skedde med hjälp av en kvalitativ innehållsanalys. Processen beskrevs utifrån tre faser där man i högriskfasen upplevde kaotiska och överväldigande känslor. Vändpunkten upplevdes som ett känsligt skede som präglades av att tvingas hitta en ny, konstruktiv väg i livet. Återhämtningsfasen präglades av ett accepterande och en mognad. Stöd och erkännande från omgivningen ansåg främja dessa processer. Delstudie IV bestod av intervjuer med tretton personal. Syftet var att belysa upplevelser och erfarenheter kring rättspsykiatriska patienters vändpunkter och återhämtning. Kvalitativ innehållsanalys användes för att analysera data. Beskrivningar kring hur en vändpunkt kunde bevaras och främjas baserades på vikten av att vara uppmärksam, lyhörd och att inte skynda på processen. En vändpunkt upplevdes genom att patienten uppvisade synbara positiva förändringar. Sammansättningen på personalen och patienterna ansågs påverka atmosfären på avdelningen, och bidrog till huruvida processen mot vändpunkter och återhämtning underlättades eller försvårades. Avhandlingen visar hur ett ständigt växelspel mellan patienter och mellan personal bidrog till huruvida vårdatmosfären upplevdes såsom hälsofrämjande eller ej. Vidare framgår att processer kring vändpunkter i samband med minskad risk för våld och återhämtning präglades av känslor av sårbarhet och utsatthet. Processen beskrevs som ett känsligt förlopp som behövde understödjas av förtroendefulla relationer med andra, samt möjligheter att få vistas i en trygg miljö. [1] Den vetenskapliga litteraturen använder sig av begrepp såsom client, consumer, service user eller forensic patient för att beteckna människor som är inskrivna inom den rättspsykiatriska vården. Inom det psykiatriska svenska fältet kan begreppen brukare, vårdtagare eller patient förekomma. I denna avhandling kommer begreppet patient och vårdtagare omväxlande att användas för att beteckna de människor som är föremål för den rättspsykiatriska vården. De patienter som deltagit i avhandlingens två delstudier kommer omväxlande att benämnas såsom deltagare eller patienter, för att åstadkomma en varierande och läsvänlig text. [2] I denna avhandling anser begreppet personal den personalkategori som arbetar med omvårdnad inom en rättspsykiatrisk kontext. Det är främst sjuksköterskor och skötare som inkluderas i begreppet omvårdnadspersonal inom den vetenskapliga litteraturen. Sjuksköterskor benämns såsom registered mental health nurses eller registered nurses. Övrig omvårdnadspersonal tituleras till exempel som nurse manager eller assistant nurses. När begreppen personal, vårdare eller omvårdnadspersonal används i denna avhandling avses då den personalkategori som arbetar närmast patienten med omvårdnad och ingen åtskillnad kommer att göras mellan de båda yrkesgrupperna. Personalen som deltar i delstudie IV har omväxlande kallats för personal eller vårdare.

A framework for ICT-based knowledge sharing in sustainable rural development : the case of Gilgit-Baltistan, Pakistan

Some 50% of the people in the world live in rural areas, often under harsh conditions and in poverty. The need for knowledge of how to improve living conditions is well documented. In response to this need, new knowledge of how to improve living conditions in rural areas and elsewhere is continuously being developed by researchers and practitioners around the world. People in rural areas, in particular, would certainly benefit from being able to share relevant knowledge with each other, as well as with stakeholders (e.g. researchers) and other organizations (e.g. NGOs). Central to knowledge management is the idea of knowledge sharing. This study is based on the assumption that knowledge management can support sustainable development in rural and remote regions. It aims to present a framework for knowledge management in sustainable rural development, and an inventory of existing frameworks for that. The study is interpretive, with interviews as the primary source for the inventory of stakeholders, knowledge categories and Information and Communications Technology (ICT) infrastructure. For the inventory of frameworks, a literature study was carried out. The result is a categorization of the stakeholders who act as producers and beneficiaries of explicit and indigenous development knowledge. Stakeholders are local government, local population, academia, NGOs, civil society and donor agencies. Furthermore, the study presents a categorization of the development knowledge produced by the stakeholders together with specifications for the existing ICT infrastructure. Rural development categories found are research, funding, agriculture, ICT, gender, institutional development, local infrastructure development, and marketing & enterprise. Finally, a compiled framework is presented, and it is based on ten existing frameworks for rural development that were found in the literature study, and the empirical findings of the Gilgit-Baltistan case. Our proposed framework is divided in four levels where level one consists of the identified stakeholders, level two consists of rural development categories, level three of the knowledge management system and level four of sustainable rural development based on the levels below. In the proposed framework we claim that the sustainability of rural development can be achieved through a knowledge society in which knowledge of the rural development process is shared among all relevant stakeholders.

Facilitation of learning in specialist nursing training in the PICU : the supervisors´ concerns in the learning situation

With the aim to unfold nurses’ concerns of the supervision of the student in the clinical caring situation of the vulnerable child, clinical nurses situated supervision of postgraduate nursing students in the Pediatric Intensive Care Unit (PICU) are explored. A qualitative approach, interpretive phenomenology, with participant observations and narrative interviews, was used. Two qualitative variations of patterns of meaning for the nurses’ clinical facilitation were disclosed in this study. Learning by doing theme supports the students learning by doing through performing skills and embracing routines. The reflecting theme supports thinking and awareness of the situation. As the supervisor often serves as a role model for the student this might have an immediate impact on how the student applies nursing care in the beginning of his or her career. If the clinical supervisor narrows the perspective and hinders room for learning the student will bring less knowledge from the clinical education than expected, which might result in reduced nursing quality.