The Convergence of Financial and ESG Materiality: Taking Sustainability Mainstream

Sustainability reporting can be seen as an attempt to bring improved environmental, social, and governance (ESG) practices to mainstream business. However, this movement to mainstream is hampered by the disconnect between financial and ESG information. Both reporting streams use the concept of materiality to shape firms’ disclosure obligations, but the term carries different meanings for different organizations. One sustainability organization, the Sustainability Accounting Standards Board (SASB), has developed reporting standards to merge sustainability and financial information by leveraging the definition of materiality for financial reporting purposes. This use of financial materiality positions the SASB to collide with the Security and Exchange Commission's (SEC) hands‐off attitude to ESG reporting. In the regulatory void left by the SEC's inaction on sustainability reporting, the SASB provides the best route to reconceptualize materiality in line with society's interest in sustainable business.     

Post-colonial Fragments: Representations of Abortion in Irish Law and Politics

The Republic of Ireland has become infamous for its legal stance against abortion, especially since it went as far as stopping, albeit temporarily, a young rape victim from travelling abroad for an abortion in 1992. I argue that one of the rationales behind anti-abortion law is a post-colonial urge to mark Irishness distinctively by constructing it in exclusively 'pro-life' terms. I discuss examples of how Irish colonial experiences have been used to justify the effort to keep Ireland abortion-free, and to resist that effort. Representations of colonial history in the context of Irish abortion law and politics have changed over time and between groups. Such changes indicate a need for post-colonial critique to account for the fragmentation of colonialism as it is displaced, a need which the conceptualization of post-coloniality as a historical object can address.     

Histories of now: listening to women in British film

ABSTRACT

The research project ‘Calling the Shots: Women and contemporary film culture in the UK, 2000–2015’ investigates contemporary women's film history through two primary routes: the statistical analyses of the numbers of women in six key above-the-line professions (director, writer, producer, executive producer, cinematographer and editor), and interviews with 50 women in those same roles (by August 2018 we had interviewed 58). This paper focuses specifically on the permutations of the interview process for constructing women's film history in the contemporary period. Taking into consideration the theoretical, methodological and political issues at stake in recording oral histories of working women filmmakers, we contemplate the consequences of collecting and writing history that is still in medias res.     

Hochschulsteuerung im deutschen Bildungsföderalismus

Seit einiger Zeit setzen sich in der deutschen Hochschulpolitik und an den Hochschulen Reformen im Rahmen des New Public Managements durch, die zu mehr Selbststeuerung und Effizienzerhöhung führen sollen. Im vorliegenden Artikel wird ein Vergleich der Hochschulsteuerung der 16 Landeshochschulsysteme Deutschlands vorgenommen. Zunächst werden die derzeitigen hochschulischen Steuerungsinstrumente systematisiert und anschließend zwei Governance‐Modellen zugeordnet, dem bürokratisch‐oligarchischen und dem Management‐Modell. Eine Einordnung der 16 Landeshochschulsysteme auf Basis dieser Systematisierung zeigt für die meisten Bundesländer eine Dominanz jener Steuerungsinstrumente, die dem Management‐Modell zugeordnet werden. Gleichwohl bestehen zwischen den Bundesländern deutliche Unterschiede in den jeweiligen Steuerungssystemen. Trotz der allgemeinen Annäherung an das Management‐Modell sind auf der konkreten Umsetzungsebene Varianten in der Ausgestaltung festzustellen. Demzufolge verwundert es nicht, dass der Erfolg von Hochschulen nicht nachweisbar von der gesetzlichen Verankerung des Management‐Modells abhängt, was am Beispiel der Exzellenzinitiative illustriert wird.