Integrated reporting – a new form of a firm’s interaction with stakeholders

This study examines a new kind of public reporting, called integrated reporting as a form of a firm’s interaction with stakeholders. The study concerned issues such as how the studied organization defined its stakeholders and how this definition evolved during the transition period from 2009 to 2013, how has the integrated reporting of the organization evolved as an instrument of interaction with stakeholders over the transition period, and how the organization reported its value creation according to the international integrated reporting framework in the final, full-featured report. In examining the theory, the study used a qualitative analysis method that allowed deriving conceptual tools necessary to carry out the study. This study is based on the material of the five integrated reports written in Russian from a subsidiary of a Russian public company. The subsidiary carried out the transition to an integrated reporting for the five years from 2009 to 2013. A comparative qualitative method was used in reviewing the empirical material. During the research, an active cooperation of the organization with key stakeholders was revealed, which occurred during the whole period of development of integrated reporting. As a result, integrated reports were produced in cooperation with various key stakeholders, allowing balancing the financial and non-financial information in the reports. The study found that during the transition period, integrated reports gradually changed in the direction of greater clarity and ease of access to perception, consistency of presentation and materiality. The integrated reporting of the organization began reflect the basic requirements of the international integrated reporting framework regarding the content elements and guiding principles. Thus, the organization’s reports began including features of financial and non-financial reporting and connecting the three aspects of the organization's activities: economic, environmental and social. This study reveals the importance of identifying key stakeholders and their influence on the creation of organizational value. The new form of reporting suits better the requirements of modern organizations to interact with their stakeholder groups. The integrated reporting, which reflects the principles of the international integrated reporting framework, is an active resource for companies to communicate with stakeholders and a platform of transmission the necessary information on the creation of value in the long term.

Physicality, difference, and the challenge of representation: Werner Herzog in the Light of the new waves

This chapter looks into the gap between presentational realism and the representation of physical experience in Werner Herzog's work so as to retrieve the indexical trace – or the absolute materiality of death. To that end, it draws links between Herzog and other directors akin to realism in its various forms, including surrealism. In particular, it focuses on François Truffaut and Glauber Rocha, representing respectively the Nouvelle Vague and the Cinema Novo, whose works had a decisive weight on Herzog’s aesthetic choices to the point of originating distinct phases of his outputs. The analyses, though restricted to a small number of films, intends to re-evaluate Herzog’s position within, and contribution to, film history.

The adoption of the materiality concept in social and environmental reporting assurance: a field study approach

This study investigates the logics or values that shape the social and environmental reporting (SER) and SER assurance (SERA) process. The influence of logics is observed through a study of the conceptualisation and operationalisation of the materiality concept by accounting and non-accounting assurors and their assurance statements. We gathered qualitative data from interviews with both accounting and non-accounting assurors. We analysed the interplay between old and new logics that are shaping materiality as a reporting concept in SER. SER is a rich field in which to study the dynamics of change because it is a voluntary, unregulated, qualitative reporting arena. It has a broad, stakeholder audience, where accounting and non-accounting organisations are in competition. There are three key findings. First, the introduction of a new, stakeholder logic has significantly changed the meaning and role of materiality. Second, a more versatile, performative, social understanding of materiality was portrayed by assurors, with a forward-looking rather than a historic focus. Third, competing logics have encouraged different beliefs about materiality, and practices, to develop. This influenced the way assurors theorised the concept and interpreted outcomes. A patchwork of localised understandings of materiality is developing. Policy implications both in SERA and also in financial audit are explored.

The recuperated materiality of disability and animal studies

This chapter considers a perhaps unexpected connection between disability and animal studies, given disability studies' understandable reluctance to be associated with animal liberation/rights struggles. It finds that both fields remain rooted in ideas of experience and feeling, or the notion of an essential embodied experience, even while they offer up critiques of the way essentialism operates more broadly to disenfranchise or disadvantage the groups they represent. The chapter goes on to analyse what the implications are of this notion of 'embodiment' and the materialism that accompanies it, it foregrounds the contradictions that ensue, and then discusses what this means for the way political action is (and can be) conceived of.

New Philology and the Biogenetics of Texts

The discussion on the New Philology triggered by French and North American scholars in the last decade of the 20th century emphasized the material character of textual transmission inside and outside the written evidences of medieval manuscripts by downgrading the active role of the historical author. However, the reception of the ideas propagated by the New Philology adherents was rather divided. Some researchers considered it to be the result of an academic “crisis” (R.T. Pickens) or questioned its innovative status (K. Stackmann: “Neue Philologie?”); others appreciated the “new attitudes to the page” it had brought to mind (J. Bumke after R.H. and M.A, Rouse) or even saw a new era of the “powers of philology” evoked (H.-U. Gumbrecht). Besides the debates on the New Philology another concept of textual materiality strengthened in the last decade, maintaining that textual alterations somewhat relate to biogenetic mutations. In a matter of fact, phenomena such as genetic and textual variation, gene recombination and ‘contamination’ (the mixing of different exemplars in one manuscript text) share common features. The paper discusses to what extent the biogenetic concepts can be used for evaluating manifestations of textual production (as the approach of ‘critique génétique’ does) and of textual transmission (as the phylogenetic analysis of manuscript variation does). In this context yet the genealogical concept of stemmatology – the treelike representation of textual development abhorred by the New Philology adepts – might prove to be useful for describing the history of texts. The textual material to be analyzed will be drawn from the Parzival Project, which is currently preparing a new electronic edition of Wolfram von Eschenbach’s Parzival novel written shortly after 1200 and transmitted in numerous manuscripts up to the age of printing. Researches of the project have actually resulted in suggesting that the advanced knowledge of the manuscript transmission yields a more precise idea on the author’s own writing process.

The Transmission of Manuscripts and the Genetics of Texts. A new critical edition of Wolfram von Eschenbach’s Parzival

The discussion on the New Philology triggered by French and North American scholars in the last decade of the 20th century emphasized the material character of textual transmission inside and outside the written evidences of medieval manuscripts by downgrading the active role of the historical author. However, the reception of the ideas propagated by the New Philology adherents was rather divided. Some researchers questioned its innovative status (K. Stackmann: “Neue Philologie?”), others saw a new era of the “powers of philology” evoked (H.-U. Gumbrecht). Besides the debates on the New Philology another concept of textual materiality strengthened in the last decade, maintaining that textual alterations somewhat relate to biogenetic mutations. In a matter of fact, phenomena such as genetic and textual variation, gene recombination and ‘contamination’ (the mixing of different exemplars in one manuscript text) share common features. The paper discusses to what extent the biogenetic concepts can be used for evaluating manifestations of textual production (as the approach of ‘critique génétique’ does) and of textual transmission (as the phylogenetic analysis of manuscript variation does). In this context yet the genealogical concept of stemmatology – the treelike representation of textual development abhorred by the New Philology adepts – might prove to be useful for describing the history of texts. The textual material to be analyzed will be drawn from the Parzival Project, which is currently preparing a new electronic edition of Wolfram von Eschenbach’s Parzival novel written shortly after 1200 and transmitted in numerous manuscripts up to the age of printing (www.parzival.unibe.ch). Researches of the project have actually resulted in suggesting that the advanced knowledge of the manuscript transmission yields a more precise idea on the author’s own writing process.

Active materiality : the agency of matter from the phenomenological perspective = Materialidad activa : la operatividad de la materia desde el punto de vista fenomenológico

The role of matter has remained central to the making and the thinking of architecture, yet many attempts to capture its essence have been trapped in a dialectic tension between form and materiality, between material consistency and immaterial modes of perception, between static states and dynamic processes, between the real and the virtual, thus advancing an increasing awareness of the perplexing complexity of the material world. Within that complexity, the notion of agency – emerging from and within ecological, politico-economic and socio-cultural processes – calls for a reconceptualization of matter, and consequently processes of materialisation, offering a new understanding of context and space, approached as a field of dynamic relationships. In this context, cutting across boundaries between architectural discourse and practice as well as across the vast trans-disciplinary territory, this dissertation aims to illustrate a variety of design methodologies that have derived from the relational approach. More specifically, the intention is to offer new insights into spatial epistemologies embedded within the notion of atmosphere – commonly associated with the so-called New Phenomenology – and to reflect upon its implications for architectural production. In what follows, the intended argumentation has a twofold dimension. First, through a scrutiny of the notion of atmosphere, the aim is to explore ways of thinking and shaping reality through relations, thus acknowledging the aforementioned complexity of the material universe disclosed through human and non-human as well as material and immaterial forces. Secondly, despite the fact that concerns for atmospherics have flourished over the last few decades, the objective is to reveal that the conceptual foundations and procedures for the production of atmosphere might be found beneath the surface of contemporary debates. Hence, in order to unfold and illustrate previously advocated assumptions, an archaeological approach is adopted, tracing a particular projective genealogy, one that builds upon an atmospheric awareness. Accordingly, in tracing such an atmospheric awareness the study explores the notoriously ambiguous nature and the twofold dimension of atmosphere – meteorological and aesthetic – and the heterogeneity of meanings embedded in them. In this context, the notion of atmosphere is presented as parallactic. It transgresses the formal and material boundaries of bodies. It calls for a reevaluation of perceptual experience, opening a new gap that exposes the orthodox space-bodyenvironment relationships to questioning. It offers to architecture an expanded domain in which to manifest itself, defining architectural space as a contingent construction and field of engagement, and presenting matter as a locus of production/performance/action. Consequently, it is such an expanded or relational dimension that constitutes the foundation of what in the context of this study is to be referred to as affective tectonics. Namely, a tectonics that represents processual and experiential multiplicity of convergent time and space, body and environment, the material and the immaterial; a tectonics in which matter neither appears as an inert and passive substance, nor is limited to the traditionally regarded tectonic significance or expressive values, but is presented as an active element charged with inherent potential and vitality. By defining such a relational materialism, the intention is to expand the spectrum of material attributes revealing the intrinsic relationships between the physical properties of materials and their performative, transformative and affective capacities, including effects of interference and haptic dynamics – i.e. protocols of transmission and interaction. The expression that encapsulates its essence is: ACTIVE MATERIALITY RESUMEN El significado de la materia ha estado desde siempre ligado al pensamiento y el quehacer arquitectónico. Sin embargo, muchos intentos de capturar su esencia se han visto sumergidos en una tensión dialéctica entre la forma y la materialidad, entre la consistencia material y los modos inmateriales de la percepción, entre los estados estáticos y los procesos dinámicos, entre lo real y lo virtual, revelando una creciente conciencia de la desconcertante complejidad del mundo material. En esta complejidad, la noción de la operatividad o capacidad agencial– que emerge desde y dentro de los procesos ecológicos, políticos y socio-culturales– requiere de una reconceptualización de la materia y los procesos inherentes a la materialización, ofreciendo una nueva visión del contexto y el espacio, entendidos como un campo relacional dinámico. Oscilando entre el discurso arquitectónico y la práctica arquitectónica, y atravesando un extenso territorio trans-disciplinar, el objetivo de la presente tesis es ilustrar la variedad de metodologías proyectuales que emergieron desde este enfoque relacional. Concretamente, la intención es indagar en las epistemologías espaciales vinculadas a la noción de la atmósfera– generalmente asociada a la llamada Nueva Fenomenología–, reflexionando sobre su impacto en la producción arquitectónica. A continuación, el estudio ofrece una doble línea argumental. Primero, a través del análisis crítico de la noción de atmósfera, el objetivo es explorar maneras de pensar y dar forma a la realidad a través de las relaciones, reconociendo la mencionada complejidad del universo material revelado a través de fuerzas humanas y no-humanas, materiales e inmateriales. Segundo, a pesar de que el interés por las atmósferas ha florecido en las últimas décadas, la intención es demostrar que las bases conceptuales y los protocolos proyectuales de la creación de atmósferas se pueden encontrar bajo la superficie de los debates contemporáneos. Para corroborar e ilustrar estas hipótesis se propone una metodología de carácter arqueológico, trazando una particular genealogía de proyectos– la que se basa en una conciencia atmosférica. Asimismo, al definir esta conciencia atmosférica, el estudio explora tanto la naturaleza notoriamente ambigua y la dimensión dual de la atmósfera– meteorológica y estética–, como la heterogeneidad de significados derivados de ellas. En este contexto, la atmósfera se entiende como un concepto detonante, ya que sobrepasa los limites formales y materiales de los cuerpos, llevando a la re-evaluación de la experiencia perceptiva y abriendo a preguntas la ortodoxa relación espacio- cuerpo-ambiente. En consecuencia, la noción de la atmósfera ofrece a la arquitectura una dimensión expandida donde manifestarse, definiendo el espacio como una construcción contingente, performativa y afectiva, y presentando la materia como locus de producción/ actuación/ acción. Es precisamente esta dimensión expandida relacional la que constituye una base para lo que en el contexto del presente estudio se define como una tectónica afectiva. Es decir, una tectónica que representa una multiplicidad procesual y experiencial derivada de la convergencia entre el tiempo y el espacio, el cuerpo y el entorno, lo material y lo inmaterial; una tectónica en la que la materia no aparece como una substancia pasiva e inerte, ni es limitada al significado considerado tradicionalmente constructivo o a sus valores expresivos, sino que se presenta como elemento activo cargado de un potencial y vitalidad inherentes. A través de la definición de este tipo de materialismo afectivo, la intención es expandir el espectro de los atributos materiales, revelando las relaciones intrínsecas entre las propiedades físicas de los materiales y sus capacidades performativas, transformativas y afectivas, incluyendo efectos de interferencias y dinámicas hápticas– o dicho de otro modo, protocolos de transmisión e interacción. Una expresión que encapsula su esencia vendría a ser: MATERIALIDAD ACTIVA

Sense-Making Bodies: Feminist Materiality and Phenomenology in Constructive Body Theologies

Constructive body theology provides an ethical commitment to and a set of analytical principles for understanding bodily experience. If we insist upon the theological value of embodied experience, how can we give an adequate account of it? Are feminist appeals to the senses useful in developing theological truth claims based in embodied experiences? Feminist theologies which explicitly seek to overcome body/mind dualisms often reinscribe them when they neglect to attend to perception as a critical element of bodily experience. Phenomenological analyses of perception (such as suggested by Merleau-Ponty) strengthen and refine our conception of embodiment. Grounding constructive theology in experience requires understanding experience as bodily perceptual orientation, as perceptual bodily and cultural acts involved in socially and historically situated contextual meaning-making processes. This shift expands phenomenological concepts such as intentionality and habit, and allows for a comparative investigation of historical and cultural differences in embodied experiences through examples found in sensory anthropology. Body theology, framed as principles, strengthens theological projects (such as those by Carter Heyward and Marcella Althaus-Reid, as well as new constructive possibilities) through opening dialogical avenues of exploration into embodied being in the world. Body theology principles help us conceive of and address how our bodily experiencing--our feeling, tasting, hearing, imaging, remembering and other sensory knowledge --comes to matter in our lives, especially where oppressive forces viscerally affect embodied life.

Simulating Nursing: Rhetoric, Materiality, and Disciplinary Learning

Thesis (Ph.D.)--University of Washington, 2016-06

Breaking Open the Black Boxes: media archaeology, anarchaeology and media materiality

An essay on the emergent methodology of media archaeology, in realtion to the material turn in approaches to digital media. In particular, this article advocates taking up Siegfried Zielinski's concept of 'anarchaeology', but in a different sense to the way it was originally proposed, in order to emphasise the political potentials of a media (an)archaeological methodological approach.