Responding to the EU Emissions Trading Scheme: an empirical analysis of corporate carbon disclosure strategy

The purpose of this paper is to explore how companies that hold carbon trading accounts under European Union Emissions Trading Scheme (EU ETS) respond to the climate change by using disclosures on carbon emissions as a means to generate legitimacy compared to others. The study is based on disclosures made in annual reports and stand-alone sustainability reports of UK listed companies from 2001- 2012. The study uses content analysis to capture both the quality and volume of the carbon disclosures. The results show that there is a significant increase in both the quality and volume of the carbon disclosures after the launch of EU ETS. Companies with carbon trading accounts provide greater detailed disclosures as compared to the others without an account. We also find that company size is positively correlated with the disclosures while the association with the industry produces an inconclusive result.

A longitudinal study of carbon disclosure strategy: evidence from utility, energy and mining industries in the UK

The paper investigates how energy-intensive industries respond to the recent government-led carbon emission schemes through the content analysis of 306 annual and standalone reports of 25 UK listed companies from 2004 to 2012. This period of reporting captures the trend and development of corporate disclosures on carbon emissions after the launch of EU Emissions Trading Schemes (ETS) and Climate Change Act (CCA) 2008. It is found that in corresponding to strategic legitimacy theory, there is an increase in both the quality and quantity of carbon disclosures as a response to these initiatives. However, the change is gradual, which reflects in the achievement of peak disclosure period two years after the launch. It indicates that the new legislations have a lasting impact on the discourses rather than an immediate legitimacy threat from the perspective of institutional legitimacy theory. The results also show that carbon disclosures are an institutionalised practice as companies in the same industries and/or with same carbon trading account status appear to imitate and adopt the industry’s ‘best practice’ disclosure strategy to maintain legitimacy. The trend analysis suggests that the overall disclosure practice is still in its infant stage, especially in the reporting of quantitative and monetary items. The paper contributes to the social and environmental accounting literature by adopting both strategic and institutional view of legitimacy, which explains why carbon disclosures evolve in a specific way to meet the expectation of various stakeholders.

Franz Neumann, the rule of law and the unfulfilled promise of classical liberal thought

This thesis draws on the work of Franz Neumann, a critical theorist associated with the early Frankfurt School, to evaluate liberal arguments about political legitimacy and to develop an original account of the justification for the liberal state.

The real value of equality

This paper investigates how political theorists and philosophers should understand egalitarian political demands in light of the increasingly important realist critique of much of contemporary political theory and philosophy. It suggests, first, that what Martin O'Neill has called non-intrinsic egalitarianism is, in one form at least, a potentially realistic egalitarian political project and second, that realists may be compelled to impose an egalitarian threshold on state claims to legitimacy under certain circumstances. Non-intrinsic egalitarianism can meet realism’s methodological requirements because it does not have to assume an unavailable moral consensus since it can focus on widely acknowledged bads rather than contentious claims about the good. Further, an appropriately formulated non-intrinsic egalitarianism may be a minimum requirement of an appropriately realistic claim by a political order to authoritatively structure some of its members' lives. Without at least a threshold set of egalitarian commitments, a political order seems unable to be transparent to many of its worse off members under a plausible construal of contemporary conditions.

Authenticity and performance of class in British factual TV series

The chapter characterises British ‘Reality TV’ as a hybrid of factual and fictional television genres, as signaled by the more accurate genre designation ‘structured reality’ television. From the 1990s onwards, in order to develop programmes that are attractive to audiences and inexpensive to produce, programme makers have focused on hybrids of dramatic and documentary modes. This chapter argues that many recent Reality TV programmes privilege soap opera’s emphasis on character, storyline and performance. This affects the ways that class authenticity is understood, undermining factual programmes’ usual claim to legitimacy based on reference to a pre-existing reality, and transforming hierarchies that separate highly-valued from low-valued types of programme.

Legitimacy

This chapter examines the importance of legitimacy for international organizations, and their efforts to legitimate themselves vis-à-vis different audiences. Legitimacy, which for decades barely featured in the scholarly analysis of international organizations, has since the late 1990s been an increasingly important lens through which the processes, practices, and structures of international organizations have been examined. The chapter makes three main arguments. First, it argues that in most international organizations the most important actors engaging in legitimation efforts are not the supranational bureaucracies, but member states. This has important implications for our understanding of the purposes of seeking legitimacy, and for the possible practices. Second, legitimacy and legitimation serve a range of purposes for these states, beyond achieving greater compliance with their decisions, which has been one of the key functional logics highlighted for legitimacy in the literature. Instead, legitimacy is frequently sought to exclude outsiders from the functional or territorial domains affected by an international organization’s authority, or to maintain external material and political support for existing arrangements. Third, one of the most prominent legitimation efforts, institutional reforms, often prioritizes form over function, signalling to important and powerful audiences to encourage their continued material and political support. To advance these arguments, the chapter is divided into four sections. The first develops the concept of legitimacy and its application to international organizations, and then asks why their legitimacy has become such an important intellectual and political concern in recent years. The second part will look in more detail at the legitimation practices of international organizations, focusing on who engages in these practices, who the key audiences are, and how legitimation claims are advanced. The third section will look in more detail at one of the most common forms of legitimation – institutional reform – through the lens of two such reforms in international organizations: efforts towards greater interoperability in NATO, and the establishment of the African Peace and Security Architecture in the African Union (AU). The chapter will conclude with some reflections of the contribution that a legitimacy perspective has made to our understanding of the practices of international organizations.

Sources of stakeholder salience in the responsible investment movement: why do investors sign the Principles for Responsible Investment?

Since its inception in 2006, the United Nations-backed Principles for Responsible Investment (PRI) have grown to over 1300 signatories representing over $45 trillion. This growth is not slowing down. In this paper, we argue that there is a set of attributes which make the PRI salient as a stakeholder and its claim to sign the six PRI important to institutional investors. We use Mitchell et al.’s (Acad Manag Rev 22:853–886, 1997) theoretical framework of stakeholder salience, as extended by Gifford (J Bus Eth 92:79–97, 2010). We use as evidence confidential data from the annual survey of signatories carried out by the PRI in a 5-year period between 2007 and 2011. The findings highlight pragmatic and organizational legitimacy, normative and utilitarian power, and management values as the attributes that contribute most to the salience of the PRI as a stakeholder.

The Long Game: Hamas, The IRA, and the Politics of Radicalization in Palestine and Northern Ireland

The value of a comparative study of the two conflicts stems from a remarkable similarity in the structural organization of political violence by its most influential practitioners: the IRA and Hamas. At the core, I have merely tried my best to approach a beguiling question in a fresh, dynamic way. The stultifying discourse of conflict that serves as lingua franca for the Israeli‐Palestinian issue has largely reduced strategic debate to how best the conflict can be managed – not ended. Prime Minister Benjamin Netanyahu’s focus on “economic peace” and unwillingness to commit to a two‐state solution – the consensus that has governed peacemaking for decades – belies such thinking. The Clinton Administration’s cadre of Mideast negotiators operated amidst the most rapid institutionalization of Palestinian democracy in history ‐ yet remained obsessed with Israeli‐Arab “confidence‐building” measures, doing little to legitimize the gains of Oslo. So long as Palestinians continue to view the creation of Israel as “al‐Nakba” – the catastrophe – whilst successive Israeli governments refuse to grant their aspirations any legitimacy, there can be no progress. Peace requires empathy, a substantial compromise in the context of internecine conflict. The “long war” both conflicts have become mandates an equally expansive, broad‐based and labor‐intensive approach – a demanding process that can only be called The Long Game.

Compliance to law and effectiveness of the rule of law in Brazil

The goal of this paper is to debate the degree of effectiveness of the rule of law in Brazil, through a survey measuring perceptions, attitudes and habits of Brazilians in regard to compliance to law. The survey conducted in Brazil is based on the study conducted by Tom R. Tyler in the United States, entitled Why People Obey the Law? (New Haven, CT: Yale University Press, 1990). The main argument of Tyler´s study is that people obey the law when they believe it’s legitimate, and not because they fear punishment. We test the same argument in Brazil, relying on five indicators: (i) behavior, which depicts the frequency with which respondents declared to have engaged in conducts in disobedience to the law; (ii) instrumentality, measuring perception of losses associated with the violation of the law, specially fear of punishment; (iii) morality, measuring perception of how much is right or wrong to engage in certain conducts in violation of the law; (iv) social control, which measures perception of social disapproval of certain types of behavior in violation of the law, and (v) legitimacy, which measures the perception of respect to the law and to some authorities. Results indicate that fear of sanctions is not the strongest drive in compliance to law, but more than legitimacy, indicators of morality and social control are the strongest in explaining why people obey the law in Brazil.

Corporate diplomacy in action: diplomatic ties of Maersk in Brazil

Durante as últimas três décadas, a globalização tem empurrado empresas em direção a internacionalização, e consequentemente essas mesmas corporações tem se tornada instituições independentes parecidas com estados. Estes “estados independentes” precisam de estratégias internacionais coerentes e relações diplomáticas com funcionários da administração pública a fim de acompanhar as demandas desses mercados, criar estratégias para minimizar riscos, e ganhar legitimidade. O objetivo desta dissertação foi explorer a complexa relação entre o Grupo Maersk e o governo brasileiro e outros atores involvidos no Mercado de olio e gas controllado pelo estado. Afim de compreender o processo de diplomacia corporativa da empresa ,entrevistas semi-estruturadas foram realizadas com os indivíduos presentes na cadeia da diplomacia corporativa da empresa . A descoberta revelou a importância de diplomacia corporativa para a Maersk. Relações diplomáticas pessoais forjadas com entidades representativas e brasileiras são a chave para a Maersk impulsionar seus objetivos. Também mostra a importância das missão diplomáticas dinamarquesa ajudando a empresa a ter acesso a autoridades governamentais.

Labour markets, worker protection and lifelong learning in a global economy: experiences and perspectives of Latin America and the Caribbean

Includes bibliography

The Changing Nature of Multilateralism and Brazilian Foreign Policy

An important characteristic of the current international setting is the crisis of the structure in existence, rather than the emergence of a new order. The rise of new interests and demands, as well as the speed of the transformation make the current understanding of global governance more complex. Brazil, like other medium powers, has an interest in institutionalised multilateralism as a means of increasing its bargaining capacity and hindering the unilateralism of major powers, without being antagonistic to them. It is attempting to increase its weight in traditional international bodies, which provide the grounding for international legitimacy, as well as in new informal arrangements. While this strategy could lead to the establishment of a new hierarchy that brings in countries of growing relative importance, it has put the weight of regional integration into another perspective in Brazilian foreign policy.

Literacy Research: Issues of Authority, Ownership, and Representation

With the “social turn” of language in the past decade within English studies, ethnographic and teacher research methods increasingly have acquired legitimacy as a means of studying student literacy. And with this legitimacy, graduate students specializing in literacy and composition studies increasingly are being encouraged to use ethnographic and teacher research methods to study student literacy within classrooms. Yet few of the narratives produced from these studies discuss the problems that frequently arise when participant observers enter the classroom. Recently, some researchers have begun to interrogate the extent to which ethnographic and teacher research methods are able to construct and disseminate knowledge in empowering ways (Anderson & Irvine, 1993; Bishop, 1993; Fine, 1994; Fleischer. 1994; McLaren, 1992). While ethnographic and teacher research methods have oftentimes been touted as being more democratic and nonhierarchical than quantitative methods—-which oftentimes erase individuals lived experiences with numbers and statistical formulas—-researchers are just beginning to probe the ways that ethnographic and teacher research models can also be silencing, unreflective, and oppressive. Those who have begun to question the ethics of conducting, writing about, and disseminating knowledge in education have coined the term “critical” research, a rather vague and loose term that proposes a position of reflexivity and self-critique for all research methods, not just ethnography or teacher research. Drawing upon theories of feminist consciousness-raising, liberatory praxis, and community-action research, theories of critical research aim to involve researchers and participants in a highly participatory framework for constructing knowledge, an inquiry that seeks to question, disrupt, or intervene in the conditions under study for some socially transformative end. While critical research methods are always contingent upon the context being studied, in general they are undergirded by principles of non-hierarchical relations, participatory collaboration, problem-posing, dialogic inquiry, and multiple and multi-voiced interpretations. In distinguishing between critical and traditional ethnographic processes, for instance, Peter McLaren says that critical ethnography asks questions such as “[u]nder what conditions and to what ends do we. as educational researchers, enter into relations of cooperation. mutuality, and reciprocity with those who we research?” (p. 78) and “what social effects do you want your evaluations and understandings to have?” (p. 83). In»the same vein, Michelle Fine suggests that critical researchers must move beyond notions of the etic/emic dichotomy of researcher positionality in order to “probe how we are in relation with the contexts we study and with our informants, understanding that we are all multiple in those relations” (p. 72). Researchers in composition and literacy stud¬ies who endorse critical research methods, then, aim to enact some sort of positive transformative change in keeping with the needs and interests of the participants with whom they work.

Friend of the police: Polizei in Nord-Ghana (Upper West Region) /// Arbeitspapiere / Institut für Ethnologie und Afrikastudien ; 93

Korruption, Gewalt, Machtmissbrauch – im medialen, aber auch im wissenschaftlichen Diskurs wird die afrikanische Polizei oft als dysfunktionale staatliche Institution dargestellt. Dabei erscheinen Polizisten und zivile Akteure als klar voneinander abgegrenzte Akteursgruppen, wobei die Polizisten einseitig das staatliche Gewaltmonopol durchsetzen. Ein Blick auf den Alltag polizeilichen Handelns in Nordghana eröffnet jedoch eine andere Perspektive: Wegen der niedrigen Legitimität, konkurrierenden alternativen Rechtsinstanzen und den Widersprüchen innerhalb ihrer Institution sind Polizisten mit massiven Unsicherheiten konfrontiert. Ihre Praktiken können als situative Anpassungen der Polizeiarbeit an dieses Umfeld verstanden werden. Dabei übertragen Polizisten oft Kernaufgaben ihrer Institution an zivile Akteure, die sogenannten „friends of the police“. Auch zivile Akteure verfügen jedoch durch physischen Widerstand, Beziehungen, Status und Geld über beträchtliche Beeinflussungsmöglichkeiten. Die öffentliche Ordnung ergibt sich erst aus den Verhandlungen zwischen den Polizisten und unterschiedlichen zivilen Akteuren unter Einbeziehung ihrer sozialen Ressourcen und moralischer Vorstellungen.