The business case for sustainability in retrospect: A Scandinavian institutionalism perspective on the role of expert conferences in shaping the emerging “CSR and corporate sustainability space”

This paper is concerned with the rise and, in retrospect, successful “positioning” of corporate social responsibility (CSR) and corporate sustainability as a management idea. It answers to calls that more research is required into the “business case for sustainability,” especially the link between rhetoric and reality. We allow for a narrative-driven and dynamic perspective to frame the analysis of the discourse, rhetoric, and arguments in use during the emergence of “modern CSR” in Europe in the early 2000s. On the one hand, it shows that the European Union/Commission acted as an “enabler” of business case rhetoric. On the other hand, empirical evidence from two expert conferences series in Germany 2004–2008 leads to the conclusion that a wide coalition of interested parties continuously and progressively filled, shaped, and energized the early “CSR and corporate sustainability space” with presenting CSR as a rationale and progressive (management) idea.     

Zur verfassungsrechtlichen Beurteilung des Vertrags über Stabilit?t, Koordinierung und Steuerung in der Wirtschafts- und W?hrungsunion (Fiskalpakt)

Der Vertrag über Stabilit?t, Koordinierung und Steuerung in der Wirtschafts- und W?hrungsunion ("VSKS" - vulgo "Fiskalpakt") wurde dem ?sterreichischen Parlament als gesetz?ndernd bzw gesetzeserg?nzend zugeleitet. Er enth?lt jedoch einige verfassungs?ndernde Bestimmungen. Es sind dies Beschr?nkungen der Budgethoheit des Nationalrats, die übertragung von Hoheitsrechten auf Organe der EU, und eine neuartige Verpflichtung zur Normenkontrolle. Der VSKS bedürfte daher vor seiner Ratifikation der Erlassung eines Bundesverfassungsgesetzes. Dies deshalb, weil weder die Bestimmungen über die Ab?nderung von EU-Prim?rrecht (Art 50 Abs 1 Z 2 iVm Abs 4 B-VG) noch die Erm?chtigung zur übertragung von Hoheitsrechten (Art 9 Abs 2 B-VG), die derartige Verfassungs?nderungen decken k?nnten, auf den VSKS anwendbar sind.     

Does a Reorganization Law Improve the Efficiency of the Insolvency Law? The Finnish Experience

This paper provides empirical evidence on issues related to the role of reorganizations. The results show that creditors receive a better payoff in a reorganization than in a going concern sale in liquidation bankruptcy. The study finds support for one explanation, namely that the direct costs of a reorganization are lower than the costs of liquidation bankruptcy. However, direct costs can explain only a part of the reorganization surplus, since the reorganization surplus is much higher than the difference in direct costs.     

Non-Sexual Delinquency in Juvenile Sexual Offenders: The Mediating and Moderating Influences of Emotional Empathy

The theoretical linkage of empathy to sexually aggressive and antisocial behavior is reviewed, and assessment conducted on the role of emotional empathy in the non-sexual delinquent behavior of juvenile sexual offenders. In examination of developmental antecedents of empathy, self-reported parental attachment and positive fathering experiences were found to be positively associated with emotional empathy, while reported exposure to violence against females was inversely related. As hypothesized, emotional empathy was found to have both mediating and moderating influences on risk of engagement in non-sexual delinquency. Emotional empathy was found to be negatively associated with non-sexual delinquency and to partially mediate the positive influences of exposure to violence against females and hostile masculinity. Emotional empathy was also found to function as a moderator of hostile masculinity, with high empathy levels associated with an attenuated positive effect of hostile masculinity on non-sexual delinquency, and low levels with an accentuated effect. Possible mechanisms for this moderating influence are discussed, along with clinical implications of the findings and directions for future research.