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  • Strategic corporate and public affairs communication about Corporate Social Responsibility (CSR) has emerged as a major component of corporate efforts to interact with their stakeholders and society at large. Non‐financial reporting, and CSR reporting in particular, is now seen as an essential corporate communication process by most members of a company's stakeholder community. This growth in CSR reporting has been driven by the need to increase corporate transparency and accountability concerning social and environmental issues. Arguably, the European Union is the most progressive region in adopting CSR reporting. Almost all of Europe's top 100 companies report on social and environmental performance, whilst figures for the USA and the rest of the world are much lower. The latest Accountability Rating concludes that ‘Europe leads, America lags’ after measuring companies' social and environmental impacts.
  • The authors argue that visual communication is as important as words and numbers in creating meaning and assess UK and German Companies' non‐financial performance. Utilizing a range of research methods including content analysis and semiotic interpretation the authors propose a typology of images used in non‐financial reporting. This typology and associated conceptual development can used to more accurately define and interpret CSR and sustainability.
Copyright © 2009 John Wiley & Sons, Ltd.  相似文献   
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The aim of this article is to investigate to what extent small‐firm foreign patents differ from those of their larger counterparts. The research setting consists of the population of U.S.‐owned small and large businesses with patent applications at the World International Patent Organization during 1996–2006 in the emerging field of nanotechnology. Findings reveal a significant and growing contribution of small firms to the globalization of patents. The analysis also suggests that small‐firm patents tend to be more novel and embedded in domestic innovation networks than large‐firm patents. Policy implications are multiple, including putting international patenting on the policy agenda and helping highly innovative small companies to explore foreign commercial opportunities in new markets of capital and technology.  相似文献   
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自1989年以来,后苏联国家呈现出不同的沿革轨迹。这些国家大体上可以分为四个群体:欧盟新成员国(NMS)、独联体在欧洲的成员国、独联体在亚洲的成员国和中国。这四个国家群体对于当今世界经济政治体系的参与和依附程度各不相同。需要对它们在工业和贸易方面的能力作出界定,而这些能力对其经济的全球化和金融化产生着影响。国家群体对于世界体系的特定联系决定了其特定的经济(以及政治)能力和依附水平。通过考察它们各自不同的投资模式、贸易伙伴和金融依附情况,以及2007年以来世界金融危机造成的金融压力方面的影响,可以看到:一方面,欧盟的后苏联国家坚定地融入世界经济体系;另一方面,大型经济体(如俄罗斯和中国)有可能建立起本国的市场及网络,因而其经济自立水平要高于欧盟新成员国。存在着三种对于世界经济危机的主要反应方式:更深地融入占支配地位的世界资本主义制度、走向一个较少新自由主义色彩而较多协调主义的世界体系、形成以"对峙力量"和区域集团为标志的更加多元化的世界体系。  相似文献   
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The role of the public administration is crucial for the development of smart cities. Several scholars have highlighted the need for greater contributions focused on the relationship between public administration and smart cities. This work aims to map the contributions on the topic highlighting the status of the field in the recent years. A bibliometric analysis was performed on a sample of articles published in business and management journals. The analysis was carried out using the R-studio Bibliometrics package. Results show that research on the topic is still in an initial stage and has several gaps that future studies could fill. The study is useful for scholars because it identifies the topics analyzed by previous research and highlights future research questions that could be investigated. The analysis highlighted the areas studied by scholars on the topic: urban planning, sustainable development, governance approach, Internet of Things and information and communication technologies.  相似文献   
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In the recent past, European states have adopted mandatory due diligence (MDD) laws for holding companies accountable for the environmental and human rights impacts of their supply chains. The institutionalization of the international due diligence norm into domestic legislation has, however, been highly contested. Our contribution analyzes the discursive struggles about the meaning of due diligence that have accompanied the institutionalization of MDD in Germany and France. Based on document analysis and legal analysis of laws and law proposals, we identify a state-centric, a market-based, and a polycentric-governance discourse. These discourses are based on fundamentally different understandings of how the United Nations Guiding Principles on Business and Human Rights should be translated into hard law. By outlining these discourses and comparing the related policy preferences, we contribute with a better understanding of different ways in which MDD is institutionalized, with important consequences for the possibilities to enhance corporate accountability in global supply chains.  相似文献   
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Forensic casework from past‐conflicts relies on the corrected historical Trotter data for stature estimation in Fordisc. For roughly 10 years’, stature estimation using this data has produced point estimates for the tibia that are on average 1.25 inches less than the other long bones. This issue was identified after applying the equations derived from Fordisc to the USS Oklahoma commingled assemblage. Reevaluation of Fordisc revealed that a correction factor of 20 mm, instead of 10 mm, was mistakenly applied to the Trotter tibia data. Historical forensic anthropology reports written at the Defense POW/MIA Accounting Agency were utilized to identify that the overcorrection is isolated to Fordisc 3 with an error rate of 5% of known antemortem statures falling outside of the prediction intervals that relied on the tibia. Further evaluation of the Oklahoma sample indicates the 10 mm correction is still producing point estimates less than the other long bones.  相似文献   
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