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161.
Olivier Boiral David Talbot Marie‐Christine Brotherton 《Business Strategy and the Environment》2020,29(6):2557-2571
The objective of this paper is to investigate the rigorousness and reliability of sustainability rating agencies' evaluation of corporate sustainability risks. Using grounded theory, this study conducts a qualitative analysis of 32 semi‐structured interviews with practitioners involved in this activity and shows the trade‐offs and rational myths underlying this evaluation process. The image of rationality and rigorousness projected by sustainability risk measurements is mostly intended to address the increasing institutional pressures for reliable and comparable information, particularly from institutional investors and socially responsible investment decision makers. Nevertheless, risk analysts face serious challenges due to the lack of reliable information, the unpredictability of sustainability risks, the methodological issues related to the measurement process, and the complexity and context‐dependency of risk assessment. These challenges call into question the official and optimistic rhetoric of rating agencies. This study contributes to the literature on sustainability risks and rational myths in organizations. Managerial implications and avenues for future research are also discussed. 相似文献
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Because national governments have limited power to regulate the conditions of production abroad, voluntary certification schemes have come to play a significant role in transnational regulation of many global supply chains, particularly in the food sector, where multiple regulatory issues are in play and different certification schemes compete. However, we still know relatively little about the political-economic factors that shape the construction of certified citrus markets for these competing standards. Based on an original dataset from a comparative survey of US and Dutch importers, this paper investigates factors that shape the construction of certification markets for citrus, focusing on the construction of markets for different kinds of certification schemes including Fair Trade, Organic, and GlobalGAP certification. The paper investigates from a comparative perspective whether the construction of markets differs across the US and Dutch political economies. The results show both the enduring effects of national political economies and the importance of global value chain dynamics. Across competing schemes, the industry-sponsored business-to-business certification systems have outcompeted consumer-facing label systems. 相似文献
165.
M.Christine Conway Gregory S. Amacher Jay Sullivan David Wear 《Journal of Forest Economics》2003,9(3):181-203
Our purpose is to estimate a model of non-industrial forest landowner behavior that considers certain types of behavior that have escaped discussion and rigorous investigation in the literature, yet which are critical to future policy making. Our focus on the many different but related decisions landowners make broadens the typical understanding of landowner behavior to show how bequest motives, debt and participation in non-timber activities, and harvesting decisions are interrelated and dependent on landowner preferences, market, and land characteristics. 相似文献
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Daniel Bauer Michael V. Fasano Jochen Russ 《North American actuarial journal : NAAJ》2018,22(2):198-209
The quality of life expectancy estimates is one key consideration for an investor in life settlements. The predominant metric for assessing this quality is the so-called A-to-E ratio, which relies on a comparison of the actual to the predicted number of deaths. In this article, we explain key issues with this metric: In the short run, it is subject to estimation uncertainty for small and moderately sized portfolios; and, more critically, in the long run, it converges to 100% even if the underwriting is systematically biased. As an alternative, we propose and discuss a set of new metrics based on the difference in (temporary) life expectancies. We examine the underwriting quality of a leading U.S. life expectancy provider based on this new methodology. 相似文献
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A person's image incorporates three principal elements: how you look, sound and present yourself. Alterations in the world of work have increased the importance of image in the work place and have created a demand for a new form of recipe knowledge – impression management. This has encouraged the formation of specialist image consultancy companies, as well as the development of new techniques of image construction and management. This article provides an analysis of the image consultancy industry in the United Kingdom. It explores the geography of the industry, motivations for establishing an image consultancy firm, the networks consultants develop and the methods of client acquisition. The results of a postal survey of image consultants are reported. 相似文献