Corporate Argumentation for Acceptability: Reflections of Environmental Values and Stakeholder Relations in Corporate Environmental Statements

This article studies argumentation for acceptability of corporate environmental actions in corporate environmental statements, with emphasis on stakeholder relations and environmental values. Stakeholder theory is commonly taken as the basis for corporate environmental management, and rhetoric typical of the stakeholder approach dominates the field. Although environmental issues are strongly charged with values, the dominant stakeholder approach does not stress the value dimension. The data of the study consists of environmental statements by Finnish forerunning business corporations in the forefront of corporate environmental responsibility. The results of the study indicate that the statements argue for the acceptability of corporate environmental actions through three power-related rhetorical forms that are competing ways to produce acceptability in the data: dominance, subordination and equality, and joint action. Each rhetorical form describes a power-based relationship between stakeholders and the corporation and leans on a specific value type producing legitimacy for that rhetoric form.     

Empirical evidence on the global minimum tax: what is a critical mass and how large is the substance-based income exclusion?

This paper presents empirical evidence on the proposed global minimum tax (GMT) of the OECD's Pillar 2. First, it addresses how many, and which, countries or country groups can be seen as constituting a ‘critical mass’ for its successful implementation; given such a critical mass, remaining jurisdictions worldwide will have an incentive to implement the GMT as well. Second, it assesses the generosity of the substance-based income exclusion (SBIE), which is informative for the revenue collected under the GMT.     

Immigration and Access to Fringe Benefits: Evidence from the Tobacco Use Supplements

We examine the extent to which assimilation and residential ethnic enclaves are associated with immigrant access to smoking‐related fringe benefits. In particular, we consider access to office smoking bans and employer‐sponsored smoking cessation programs. We first document differences in access to these benefits between immigrant and native workers. Second, we show that assimilation is positively associated with smoking‐related fringe benefit access while enclave residence does not predict access. These findings broaden our understanding of immigrant employment.     

Evaluating cultural industries: investigating visitors' satisfaction in theatres

This study investigates visitors' satisfaction with their subjective experience in theatres. Reconciling research on theatre marketing and theatre studies, a model of visitors' satisfaction in theatre is suggested and an instrument to capture visitors' satisfaction and its determinants is developed. Results from a field study (n?=?158) on three performances of ‘Twelfth Night or What You Will’ (Shakespeare) in a German community theatre revealed spectators' perception of stage direction and their emotional response as significant determinants. Comparing experienced to inexperienced visitors' judgements, no differences were found. Conclusions for theatre marketing are drawn.     

Managing conflicting goals in pig farming: farmers' strategies and perspectives on sustainable pig farming in Sweden

Industrial meat production has several negative environmental effects. Governments’ agricultural policies aim for cost efficiency combined with high environmental and animal welfare, which puts farmers in a difficult situation trying to navigate between sometimes contradictory requirements. This paper studies how Swedish pig farmers resolve or cope with conflicting goals in pig farming. We have analysed the regulations governing EU and Swedish pig farming. We have also interviewed five Swedish pig farmers about their views of the different goals of pig farming and strategies for resolving conflicts between the goals of low environmental impact, high animal welfare and enough profitability to continue farming. The greatest divide was between the conventional farmers, who emphasized natural resource efficiency, and the organic farmers who stressed animal welfare, multifunctionality and ecosystem service delivery. We suggest four strategies to contribute to resolving some of the conflicting goals: improve communication about different types of pig farming; use public procurement as a driver towards more sustainable pork production; work towards improving the Common Agricultural Policy, perhaps by implementing payments for ecosystem services or multifunctionality; and finally, decrease the total production of pork to lower the emissions per land unit.     

Stuck at a workplace: What’s work control,demands and learning got to do with it? A longitudinal multilevel study on Swedish permanent employees in situations of ‘workplace locked-in’

Abstract

Whilst health consequences of being locked-in at the workplace have been documented in several research studies, it is largely unknown how work characteristics and their changes over time relate to risks for becoming locked-in at a certain workplace. Accordingly, this paper studied how perceived control, learning opportunities and quantitative demands at work associate with workplace-locked-in (WPLI). The study included permanent employees who participated in the Swedish Longitudinal Occupational Survey of Health (SLOSH) study in wave 3 through 5 (n = 2918 individuals; n = 7460 observations). Results from multi-level analysis show that there was significant individual variation in WPLI changes over time, even though on average, WPLI decreased slightly. Differences in work characteristics between individuals (L2) and across time (L1) associated significantly with WPLI: higher levels of job control and learning opportunities related to lower odds ratios for WPLI, whereas higher quantitative job demands associated with higher odds ratios of WPLI. Moreover, differences in quantitative job demands, number of job changes and educational achievements explained the individual variations of WPLI developments over time. The result shows that WPLI can – to some extent – be prevented or reduced through good work design, and implications for HR managers and organizations are discussed.     

Improved output gaps with financial cycle information? An application to G7 countries’ new Keynesian Phillips curves

In search for more robust cyclical imbalance indicators, recent research has highlighted the interactions between business and financial cycles. Output gap formulations increasingly take imbalances of the financial cycle into account, postulating finance-neutral output gaps (FNGAPs). To test their increased explanatory power in econometric models, we compare FNGAPs to univariate output gaps in their ability to explain inflation dynamics in hybrid new Keynesian Phillips curves. Results indicate FNGAPs to exercise (dis)inflationary pressure, but not to outperform traditional output gaps. Nonetheless, they have become increasingly significant in the course of the 2007/08 Global Financial Crisis.     

The recruitment and selection of pension trustees: an integrative approach

The role of a pension trustee is significant, which makes the recruitment and selection of labour trustees an important issue. In this article, we examine and combine aspects of two approaches to recruitment and selection: the political nomination model and the more professional HRM approach. We argue that an integrative approach would acknowledge the political, regulatory and organisational context while incorporating valid selection criteria such as domain‐specific skills and performance on the job. Such an integrated process can help trade unions in filling labour trustee positions with talented individuals who are more likely to be effective in achieving labour's goals in pension governance.