The how and why of a firm’s approach to CSR and sustainability: a case study of a large European company

This paper aims to analyse “how” and “why” a company engages in CSR and sustainability. The “how” concerns the features of the firm’s CSR and sustainability approach, defined in terms of a firm’s strategy (implemented issues, initiatives and activities) and organization (organizational structures and roles and managerial systems adopted). The “why” refers to the key determinants, both internal and external, of CSR and sustainability. Finally, how the firm’s CSR and sustainability approach evolves over time and the relation between CSR determinants in various stages of the CSR evolutionary path are also investigated. The research method is based on the longitudinal analysis of a case study concerning a large multinational company operating in the telecommunications industry in Europe. The analysis of the case study shows that sub-cultural differences in the approach to CSR and sustainability may occur across hierarchical levels and functional units. Moreover, embedding CSR and sustainability principles doesn’t follow a linear and continuous process, made by sequential stages. Indeed, it can be characterized by an up and down evolutionary path, based on different stages with a changing emphasis given to CSR and sustainability issues. Finally, we find that the firm CSR and sustainability approach is not an autonomous choice, but it is a consequence of the contingent role played by both the external and the internal drivers and by their relative importance during the company’s CSR history.     

Happy People Have Children: Choice and Self-Selection into Parenthood

There is mixed evidence in the existing literature on whether children are associated with greater subjective well-being, with the correlation depending on which countries and populations are considered. We here provide a systematic analysis of this question based on three different datasets: two cross-national and one national panel. We show that the association between children and subjective well-being is positive only in developed countries, and for those who become parents after the age of 30 and who have higher income. We also provide evidence of a positive selection into parenthood, whereby happier individuals are more likely to have children.     

Cohort Measures of Internal Migration: Understanding Long-Term Trends

Internal migration intensities fluctuate over time, but both migration levels and trends show great diversity. The dynamics underpinning these trends remain poorly understood because they are analyzed almost exclusively by applying period measures to cross-sectional data. This article proposes 10 cohort measures that can be applied to both prospective and retrospective data to systematically examine long-term trends. To demonstrate their benefits, the proposed measures are applied to retrospective survey data for England that provide residential histories from birth to age 50 for cohorts born between 1918 and 1957. The analysis reveals stable lifetime migration for men but increased lifetime migration for women associated with earlier ages at moving in adulthood and a compression of intervals between consecutive moves. The proposed cohort measures provide a more comprehensive picture of migration behavior and should be used to complement period measures in exploring long-term trends. Increasing availability of retrospective and longitudinal survey data means that researchers can now apply the proposed measures to a wide range of countries.     

Adaptive and Maladaptive Coping Strategies in Adult Pathological Gamblers and Their Mediating Role with Anxious-Depressive Symptomatology

Coping plays a central role in the appearance and persistence of pathological gambling. Anxious and depressive symptomatology also influence pathological gambling and are related to coping. This study aimed to analyze pathological gamblers’ coping strategies and styles, as well as associated anxious and depressive symptomatology. The study sample included 167 male pathological gamblers (mean age = 39.29 years) and 107 non-gamblers (mean age = 33.43 years). Measures of gambling, coping, and anxious and depressive symptomatology were used. Results showed that pathological gamblers’ scored higher in all the maladaptive coping strategies, problem- and emotion-focused disengagement, and disengagement subscales. These subscales also correlated with pathological gambling, and anxious and depressive symptomatology. Pathological gamblers also scored higher in emotional expression and emotion-focused engagement, with no differences in the rest of the adaptive coping strategies. Coping was also found to predict pathological gambling and anxious and depressive symptomatology. It was found that coping mediated the relationship between pathological gambling and anxious symptomatology when controlling for the effect of age. Specifically, social withdrawal and disengagement stood out as mediators. These results provide practical information for use in clinical settings with people diagnosed with pathological gambling.     

Learning discrete decomposable graphical models via constraint optimization

Statistical model learning problems are traditionally solved using either heuristic greedy optimization or stochastic simulation, such as Markov chain Monte Carlo or simulated annealing. Recently, there has been an increasing interest in the use of combinatorial search methods, including those based on computational logic. Some of these methods are particularly attractive since they can also be successful in proving the global optimality of solutions, in contrast to stochastic algorithms that only guarantee optimality at the limit. Here we improve and generalize a recently introduced constraint-based method for learning undirected graphical models. The new method combines perfect elimination orderings with various strategies for solution pruning and offers a dramatic improvement both in terms of time and memory complexity. We also show that the method is capable of efficiently handling a more general class of models, called stratified/labeled graphical models, which have an astronomically larger model space.     

Die Anderen als sozialer Kontext. Zur Bedeutung strategischer Interaktion

An action is defined as “strategic” when the consequences of ego’s action depend on the action of alter. Situations of strategic interaction are numerous in daily life, business, and politics. Pioneers like Erving Goffman or Raymond Boudon recognized the importance of strategic interaction in sociological analysis long ago. Other peoples’ opportunities of actions form ego’s strategic context. The dynamics of the impact of the strategic context on ego’s action can be modeled and analyzed by means of game theory. We will discuss three examples of strategic interaction models: “Diffusion of responsibility”, Boudon’s “logic of relative frustration”, and the problem of social exchange and trust. We demonstrate the effects of the strategic context on the opportunities and beliefs of actors. In contrast to non-strategic rational choice theory, beliefs and opportunities are not assumed as exogenous. The analysis of the strategic context contributes to a better understanding of the micro-level effects and the macro-level implications. However, the strict rationality requirements of game models are often violated. In these situations, evolutionary models based on principles of learning and adaptions are more adequate than models based on assumptions of strict rationality.     

How Does the Individual Find a Place in French Sociology?

In France over the last four decades increasing interest in the small, the specific and the subjective can be observed. This involves a shift away from a holist approach towards social analysis focused on the individual and often carried out by researchers as specified and reflexive individuals. To be understood, this movement must be situated in the context of the development of French sociology, largely dominated at its origins by Durkheimian sociology. Thus, when the individual has appeared this is often not in his or her own right, but as representative of a social trend or group. As from the 1980s, new perspectives, very often imported from American sociology bring into play individual action, emotions and bodies, often studied as socially shaped. More recently, individual characteristics have been examined as a constraint on the possibilities of action, and discussion has also revolved around the reality of the person as an autonomous subject.     

The effect of accounting standards on Big Bath behavior

This paper investigates the influence of accounting standards on systematic earnings understatement. To isolate the effect of reporting regulations from those of other institutional drivers of earnings management, Holthausen (2003) proposes analyzing reporting practices in a country undergoing a transition in accounting standards. We respond to this call by analyzing earnings management practices of large German-listed companies before and after their transitions from German GAAP to IFRS. Specifically, we focus on Big Bath behavior following Chief Financial Officer turnovers between 1999 and 2006. Our findings provide evidence of the effect of accounting standards on the existence of this particular earnings understatement pattern. However, while we detect Big Bath behavior for our sample of German GAAP firms, we find no such indication for those firms reporting under IFRS. Controlling for alternative explanations such as self-selection bias does not change our findings. We conclude that accounting standards seem to have a considerable influence on earnings management behavior, independent of managers’ and auditors’ incentives.