An Integrated Model for Communicating Within and About Corporate Social Responsibility

Corporate social responsibility (CSR) initiatives have two main objectives, namely, contributing to sustainable development; and adding strategic value for organisations. These objectives imply that organisations should communicate about CSR initiatives with stakeholders to add strategic value, whilst also communicating within CSR with the beneficiaries of these initiatives to contribute to sustainable development. In the field of CSR communication, however, the majority of the literature focuses on communication about CSR, while communication with the beneficiaries within CSR is often overlooked. This article presents an integrated model for communication both within and about CSR initiatives. The constructs of such integrated communication are analysed in order to identify similarities and point out differences. The ultimate aim is to present a holistic model for CSR communication that covers the content, nature and aims of such communication. The model is based on a literature study involving the two-way symmetrical approach, the reflective paradigm, strategic communication management and the participatory approach to communication for social change. Integrating communication within and about CSR in a single model is a complex undertaking, which entails incorporating constructs of communication from diverse theoretical fields flowing from different meta-theoretical assumptions. To date, this model is the first attempt to integrate communication within and about CSR on a theoretical level.     

The birth of the memory of Communism: memorial museums in Europe

This article argues that the memory of Communism emerged in Europe not due to the public recognition of pre-given historical experiences of peoples previously under Communist regimes, but to the particularities of the post-Cold War transnational political context. As a reaction to the uniqueness claim of the Holocaust in the power field structured by the European enlargement process, Communism memory was reclaimed according to the European normative and value system prescribed by the memory of the Holocaust. Since in the political context of European enlargement refusing to cultivate the memory of the Holocaust was highly illegitimate, the memory of Communism was born as the “twin brother” of Holocaust memory. The Europeanized memory of Communism produced a legitimate differentia specifica of the newcomers in relation to old member states. It has been publicly reclaimed as an Eastern European experience in relation to universal Holocaust memory perceived as Western. By the analysis of memorial museums of Communism, the article provides a transnational, historical, and sociological account on Communism memory. It argues that the main elements of the discursive repertoire applied in post-accession political debates about the definition of Europe were elaborated before 2004 in a pan-European way.     

Analysing credit risk in large local governments: an empirical study in Spain

In governments throughout the world, bank lending excesses, solvency issues and worsening credit ratings have all contributed to raising risk premiums and impeding access to credit, thus provoking a major financial problem in the public sector. Accordingly, tax authorities and regulators need to analyse the causes of public sector bank debt, doing so through the joint study of idiosyncratic and systematic variables, an area that has been neglected in previous research. This paper examines idiosyncratic and systematic factors that may influence local government credit risk through an empirical study of the performance of 148 large Spanish municipalities during 2006–2011. We identify individual factors relevant to the probability of local government default (such as dependent population, per capita income and debt composition) and also determinants associated with macroeconomic developments, such as gross domestic product and the risk premium.     

Judicial alignment and criminal justice: evidence from Russian courts

This paper investigates the effect of informal ties between judges (as represented by regional court chairpersons) and prosecutors on the repressive implementation of criminal justice in Russia in the area of fraud convictions. The authors utilize criminal law statistics of Russian regional courts for 2006–2010 to determine the alignment between chairpersons and prosecutors by measuring the length of their mutual career paths. The informal ties have a strong impact on trial outcome, which, however, changes over time. During periods of high bureaucratic risks and uncertainty, regions with a higher extent of informal ties between judges and prosecutors exhibit more repressive law enforcement. If external risks decrease, informal coalitions seem to increase the independence of the courts, insulating them from bureaucratic pressures and limiting their repressiveness.     

Can the cultural environment affect governmental transparency on sustainability? Useful measures for policy makers and practitioners

The aim of this study is to provide useful knowledge to policy makers and practitioners on how to promote the practices of sustainability transparency in local governments, based on the influence of the cultural environment on the disclosure of governmental information on sustainability, including social, environmental and economic information. We perform a comparative analysis of the effects of four types of variables (demographic, sociological, economic and financial) on the disclosure of information on sustainability in two different contexts: Anglo-Saxon and Nordic administrative cultures. Our results show that the factors of the administrative culture context do influence practices of transparency on governmental sustainability. In the Anglo-Saxon environment, the explanatory variables are population size, dependent population and education level. For the Nordic area countries, the main variables are unemployment, dependent population, financial autonomy and debt per capita. Taking into account the study results obtained, we propose measures to facilitate the dissemination of sustainability information in each cultural environment.     

Risk Factors and Drivers of Financial Sustainability in Local Government: An Empirical Study

The current international crisis in public finances has made financial sustainability a key issue for governments. Although the European Union (EU) and other international organisations have recommended governments to monitor demographic and economic variables, few studies have considered the influence of these variables on financial sustainability. This paper seeks to identify and analyse the drivers and risk factors that influence the financial sustainability of local government. The findings identify both risk factors (unemployment and population aged under 16 years) and drivers (budgetary outcome) of financial sustainability, which may constitute a useful basis for decision-taking by managers and policy-makers.     

The International Harmonization Process of Public Sector Accounting in Portugal: The Perspective of Different Stakeholders

This paper investigates the reform of public accounting in Portugal through the IPSAS adoption highlighting the perception of different stakeholders. Two competing theories (NPM and the institutional theory) are used to understand public accounting changes within the Portuguese context. In general, different stakeholders agree with the favorable moment and the context of the reform. The context of financial crises and the great external pressures to cut public deficits and to improve the quality of financial information seem to be the most important factors to stimulate changes in public accounting. In addition, stakeholders recommend the use of different strategies to ensure success.     

Addressing suicidal ideations through the realization of meaningful personal goals

A personal goal intervention program was offered to early retirees aged 50 to 65 years with the objective of increasing their subjective well-being. The program was aimed at helping the participants set, plan, pursue, and realize their personal goals. A subsample of 21 participants with suicidal ideas was identified from a larger sample (N = 354) of retirees living in the community who took part in the study to evaluate the program. The experimental (n = 10) and control (n = 11) groups were compared on their answers to 16 goal and psychological well-being questionnaires. By the end of the program, the experimental group had improved significantly more than the control group on hope, goal realization process, serenity, flexibility, and positive attitude toward retirement. The levels of depression and psychological distress significantly decreased. These gains were maintained 6 months later. The positive results obtained from this study could lead to an innovative way to help people with suicidal ideations.     

Human Rights and Ethnic Data Collection in Hungary

The article analyzes ethnic data collection pertaining to criminal justice in Hungary. With such a sensitive and delicate issue at hand, Hungary has decided on an evasive approach, resisting ethnic data collection by law enforcement authorities. The author argues that this approach has become one of the obstacles in fighting discrimination and ethnic profiling. Moreover, Hungary’s restrictive approach to ethno-national data classification also causes severe constitutional problems in other, noncriminal legal circumstances, where ethnic data is used in the context of additional rights and affirmative protection provided for ethno-national minorities. The first part of the article describes general problems relating to ethnic data collection and analyses of the Hungarian minority protection framework, in particular, the minority self-government structure (a unique constitutional institution). The second part focuses on the criminal justice system; the author’s aim is to show that prohibiting the official recognition and collection of data on ethnicity by criminal justice authorities has potentially ethnically discriminatory consequences. This paper was written under the aegis of the Bolyai Research Scholarship of the Hungarian Academy of Sciences.

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