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

Social/environmental reporting by Shell

This thesis uses textual analysis to examine how language use by global multinationals in social/environmental reports contributes to maintaining economically-based understandings of corporate responsibility. The findings suggest that such reporting does not just discharge accountability for social/environmental impacts; it also has implications for how these responsibilities are understood and accepted.

Problem gambling and internalising symptoms: A longitudinal analysis of common and specific social environmental protective factors.

Comorbidity between problem gambling and internalising disorders (anxiety and depression) has long been recognised. However, it is not clear how these relationships develop, and what factors can foster resilience to both conditions. The current study draws on longitudinal cohort data to investigate: 1) the cross-sectional and longitudinal relationships between problem gambling and internalising symptoms; 2) whether there are common and/or specific social environmental factors protective against both internalising symptoms and problem gambling in young adulthood; and 3) interactive protective factors (i.e., those that moderate the relationship between problem gambling and internalising symptoms).

The impact of negative social environmental events on the market value of supply chain partners

The present work analyzes the impact of negative social / environmental events on the market value of supply chain partners. The study offers a contextualized discussion around important concepts which are largely employed on the Operations Management and Management literature in general. Among them, the developments of the literature around supply chains, supply chain management, corporate social responsibility, sustainable development and sustainable supply chain management are particularly addressed, beyond the links they share with competitive advantage. As for the theoretical bases, the study rests on the Stakeholder Theory, on the discussion of the efficient-market hypothesis and on the discussion of the adjustment of stock prices to new information. In face of such literature review negative social / environmental events are then hypothesized as causing negative impact in the market value of supply chain partners. Through the documental analysis of publicly available information around 15 different cases (i.e. 15 events), 82 supply chain partners were identified. Event studies for seven different event windows were conducted on the variation of the stock price of each supply chain partner, valuing the market reaction to the stock price of a firm due to triggering events occurred in another. The results show that, in general, the market value of supply chain partners was not penalized in response to such announcements. In that sense, the hypothesis derived from the literature review is not confirmed. Beyond that, the study also provides a critical description of the 15 cases, identifying the companies that have originated such events and their supply chain partners involved.

The Influence of Social Responsibility Image Relative to Product and Service Quality on Brand Loyalty: An Exploratory Study of Quick-service Restaurants

Social responsibility (SR) is becoming an increasingly significant component of many firms’ strategic planning decisions. Research has shown that consumers tend to reward socially responsible behavior. However, there has been little testing of the construct in the hospitality industry. Additionally, when other important variables that influence consumer brand loyalty are considered, will brand social responsibility image (BSRI) still play a significant role? This study investigates the importance of SR and its impact on brand loyalty, relative to product quality and service quality in the quick-service restaurant industry. The authors were also interested to learn whether BSRI impacted consumers' image of product and service quality. It was found that BSRI had a positive impact on brand loyalty, product quality, and service quality. However, product quality was a significantly stronger predictor of brand loyalty than BSRI. Where the vast majority of studies of SR have utilized scenario analysis of hypothetical firms, this study utilizes consumers' perceptions of a real-world firm.

Muitas histórias, uma imagem: a percepção sócio-ambiental de alunos residentes da Escola Agrícola de Jundiaí

Tendo como base os conceitos de espaço, lugar, ambiente e imagem, sob as vertentes da Arquitetura e Urbanismo, Geografia e Psicologia Ambiental, esta pesquisa teve como objetivo averiguar a percepção de estudantes da Escola Agrícola de Jundiaí (EAJ UFRN) a fim de identificar aspectos das interrelações pessoa-ambiente que diferenciam tal escola de outras instituições. A coleta de dados utilizou multimétodos e investigou um grupo de alunos residentes na Escola que cursavam o ensino médio e técnico em agropecuária em 2006, analisando seus discursos, comportamentos e atitudes de modo a identificar os principais elementos da imagem sócio-ambiental da EAJ. Os resultados apontaram locais, práticas sociais e símbolos representativos da instituição, indicando espaços (construídos e naturais) adequados/inadequados às necessidades/expectativas dos estudantes incluindo a ampliação da interdisciplinaridade no conjunto de suas atividades. Além disso, a fim de incrementar a análise sócio-ambiental em instituições que promovem experiências exitosas, recomenda-se que os aspectos cotidiano e tempo sejam mais profundamente investigados em estudos futuros na área

Muitas histórias, uma imagem: a percepção sócio-ambiental de alunos residentes da Escola Agrícola de Jundiaí

Tendo como base os conceitos de espaço, lugar, ambiente e imagem, sob as vertentes da Arquitetura e Urbanismo, Geografia e Psicologia Ambiental, esta pesquisa teve como objetivo averiguar a percepção de estudantes da Escola Agrícola de Jundiaí (EAJ UFRN) a fim de identificar aspectos das interrelações pessoa-ambiente que diferenciam tal escola de outras instituições. A coleta de dados utilizou multimétodos e investigou um grupo de alunos residentes na Escola que cursavam o ensino médio e técnico em agropecuária em 2006, analisando seus discursos, comportamentos e atitudes de modo a identificar os principais elementos da imagem sócio-ambiental da EAJ. Os resultados apontaram locais, práticas sociais e símbolos representativos da instituição, indicando espaços (construídos e naturais) adequados/inadequados às necessidades/expectativas dos estudantes incluindo a ampliação da interdisciplinaridade no conjunto de suas atividades. Além disso, a fim de incrementar a análise sócio-ambiental em instituições que promovem experiências exitosas, recomenda-se que os aspectos cotidiano e tempo sejam mais profundamente investigados em estudos futuros na área

Muitas histórias, uma imagem: a percepção sócio-ambiental de alunos residentes da Escola Agrícola de Jundiaí

Tendo como base os conceitos de espaço, lugar, ambiente e imagem, sob as vertentes da Arquitetura e Urbanismo, Geografia e Psicologia Ambiental, esta pesquisa teve como objetivo averiguar a percepção de estudantes da Escola Agrícola de Jundiaí (EAJ UFRN) a fim de identificar aspectos das interrelações pessoa-ambiente que diferenciam tal escola de outras instituições. A coleta de dados utilizou multimétodos e investigou um grupo de alunos residentes na Escola que cursavam o ensino médio e técnico em agropecuária em 2006, analisando seus discursos, comportamentos e atitudes de modo a identificar os principais elementos da imagem sócio-ambiental da EAJ. Os resultados apontaram locais, práticas sociais e símbolos representativos da instituição, indicando espaços (construídos e naturais) adequados/inadequados às necessidades/expectativas dos estudantes incluindo a ampliação da interdisciplinaridade no conjunto de suas atividades. Além disso, a fim de incrementar a análise sócio-ambiental em instituições que promovem experiências exitosas, recomenda-se que os aspectos cotidiano e tempo sejam mais profundamente investigados em estudos futuros na área