Determinants of voluntary assurance on sustainability reports: an empirical analysis

Driven by the ongoing discussion of corporate responsibility, growing numbers of companies have been publishing what have become known as sustainability reports. These reports have in part been subject to voluntary external assurance. Although the percentage of assured reports is significant, the market for this kind of assurance is still in an early stage of development. In this context the present article will ascertain the theoretical determining factors in the demand for voluntary external assurance and subject these in relation to the markets in Germany, the Netherlands and Great Britain to empirical analysis. In the context of the development of hypotheses shaped by agency theory, the constructs of agency costs and signalling can be distinguished. Variables measuring these constructs will be examined. It can be shown that the type and scope of the reporting (i.e., the choice of the Global Reporting Initiative ‘application level’), the existence of a sustainability department, and the size of the company are associated with the demand for voluntary assurance. Additional control variables are examined. Here it appears that the demand for external assurance is highest in Great Britain. Finally, research opportunities in this field will be indicated and recent normative developments briefly sketched.     

A Program for the Improvement of Instruction in American History

Although much energy has been spent designing children's books and curriculum to bring issues of diversity and acceptance into classrooms, perhaps the most meaningful and relevant curricular materials only require a digital camera and a space for students to talk about photos of their own classroom community, creating an organic and everyday curriculum. From over three years of research in a preschool classroom, the researcher-author tells how she uses digital photography to allow students to examine and reimagine their own social community. She revives the pedagogies of seminal social educators like Vivian Paley and Fannie Shaftel while offering a photo methodology for researchers of children who are interested in better understanding children's peer culture. As play is perhaps the most important vehicle of social education, carving out a time and space in the school day for a reflective component with digital photography can be an interesting and empowering way for children to examine social dilemmas and confront inequities.     

Innovation: a knowledge transfer perspective

One means of innovation is the adoption of new knowledge from external sources. This article describes theory building research to improve the transfer of knowledge between universities and businesses that are collaborating together. Using pilot studies and in-depth interviews based on real-life innovation projects, the research identified and confirmed two hypothetical constructs; that successful knowledge transfer comes from the transfer of tacit knowledge; and that tacit knowledge can best be transferred in this arena using rich media channels. This article describes the research and goes on to assess a range of channels for their media richness and their ability to transfer tacit knowledge. This article then positions this in the frame of collaborative or open innovation. It concludes that selection of the appropriate channel can improve the innovation through the transfer of knowledge between organisations and presents a model for successful application.     

Preferences over consumption and status

Experimental evidence suggests that individual consumption has not only personal value but also enters the social part of the utility. Existing models of social preferences make ad hoc parametric assumptions about the nature of this duality. This creates a problem of experimental identification of preferences since without such assumptions it is impossible to distinguish whether consumption or social concerns are driving the behavior. Given observed choice, the Axiomatic model of preferences in this article makes it possible to unambiguously determine personal and social utility without any assumptions about their relationship. The unique separation can be achieved only if the individual choices in different subgroups of other people are available. Preferences over consumption and status are used as an example to demonstrate how the utility is constructed. The model shows what kind of information about choice is needed to empirically determine the nature of social preferences without making restrictive assumptions. This can help to estimate whether personal consumption or social value is more important in economic decisions.     

Min-cost multiflows in node-capacitated undirected networks

We consider an undirected graph G=(VG,EG) with a set T?VG of terminals, and with nonnegative integer capacities c(v) and costs a(v) of nodes v??VG. A path in G is a T-path if its ends are distinct terminals. By a multiflow we mean a function F assigning to each T-path P a nonnegative rational weight F(P), and a multiflow is called feasible if the sum of weights of T-paths through each node v does not exceed c(v). The value of F is the sum of weights F(P), and the cost of F is the sum of F(P) times the cost of P w.r.t. a, over all T-paths P. Generalizing known results on edge-capacitated multiflows, we show that the problem of finding a minimum cost multiflow among the feasible multiflows of maximum possible value admits half-integer optimal primal and dual solutions. Moreover, we devise a strongly polynomial algorithm for finding such optimal solutions.     

Partizipative Modellierung. Beteiligungsexperimente in der sozial?kologischen Forschung

Results of contemporary sociological studies suggest an on-going revaluation of the idea of participation in different areas of society. We argue that in environmental issues public participation increasingly becomes experimental. This means that actors mainly from science initiate and organise participation. These new forms of participation evolve in addition to traditional calls for participation which sometimes take on the form of protest by ecologically moved citizens. For socio-ecological research, experiments in participation are useful to develop concrete and applicable solutions in the field of sustainable development. Based on empirical research we show that the hoped-for gains in rationality attached to lay people participation materialises if the citizens?? self-interest is touched, if problems immediately afflict their life-world, and if participants can contribute special knowledge.     

Examining South Africa's options

South Africa's Options: Strategies for Sharing Power by F. van Zyl Slabbert and David Welsh. South African edition, David Philip, Cape Town 1979. pp.x & 196.     

The Relevance of Objective and Subjective Social Position for Self-Rated Health: A Combined Approach for the Swedish Context

The study investigates the health effects of subjective class position stratified by objective social position. Four types of subjective class were analysed separately for individuals with manual or non-manual occupational background. The cross-sectional analysis is based on the Swedish Level-of-Living Survey from 2000 and includes 4,139 individuals. The dataset comprises information on perceived class affinity and occupational position that was combined to conduct logistic regression models on self-rated health. An inverse relationship between self-rated health and the eight combinations of objective and subjective social position was found. Lower socio-economic position was associated with poor health. The largest adverse health effects were found for lower subjective social position in combination with lower occupational position. When the covariates education, father’s occupational position and income were added to the model, adverse effects on health remained only for females. Subjective social position helps to explain health inequalities. Substantial gender differences were found. It can be assumed that subjective class position captures a wide range of perceived inequalities and therefore complements the measure of occupational position.