User needs in sustainability reporting: Perspectives of stakeholders in Ireland

Abstract

By means of a questionnaire survey, this paper ascertains and analyses the views of a number of Irish stakeholders regarding the adequacy and potential of corporate sustainability reporting to meet their information needs and help them hold corporations to account. The study focuses on ascertaining the views of a sample of Irish social and environmental non-governmental organisations (NGOs), who we argue constitute an important group of non-financial stakeholders. This emphasis on examining NGO perceptions represents an attempt to fill a gap in the academic sustainability reporting research literature whereby the views of non-managerial stakeholders are largely absent. The paper represents the second phase of a determined effort to examine the adequacy of sustainability reporting from the perspective of less economically powerful stakeholders in Ireland and responds specifically to O'Dwyer's (2002) call for research to examine the nature of stakeholder demand for sustainability reporting in Ireland in order to inform the future development of Irish sustainability reporting practices. The results present evidence of a widespread demand for mandated, externally verified sustainability reporting in either the annual report or a separate stand-alone report. This demand is primarily driven by a desire to gain knowledge of companies' commitment to responsible business practices but is also, albeit to a lesser extent, influenced by the perceived ability of sustainability reporting to facilitate increased NGO pressure on companies. Current sustainability reporting practice is viewed negatively with regard to its credibility and sufficiency, as well as the opportunities it provides for engagement with companies, particularly among environmental NGO respondents. While respondents tended to be suspicious of corporate motives for sustainability reporting, many were optimistic about the potential for NGO engagement with companies aimed at tackling social and environmental issues and improving current sustainability reporting practice. Drawing on the survey results, the paper makes some recommendations for future research aimed at improving sustainability reporting practices in Ireland and more broadly.     

The relation between key events in the development phase and the financial structure of NTBFs in the software sector

The study is based on a questionnaire survey of 117 Irish software firms. It finds no systematic relation between product lead time and acquisition of first external funds in new technology-based firms (NTBFs). Contrary to the stage model’s predictions, these firms are just as likely to secure finance in advance of producing their first product beta as they are to receive funds subsequently. Product lead times in this sector are short. Firms produced their first product beta in a median of 12 months and acquire their first external funds a median of 3 months later. The timing of these two events, however, is not significantly different. There is a significant difference in the mean time to receipt of consulting revenues and the development of first beta, suggesting that most software product companies use consulting revenues to fund product development.     

The Geo-Social and Global Geographies of Power: Urban Aspirations of ‘Worlding’ African Students in China

This paper conceptualises the geosocial by examining the transnational connections of African student migrants and their educational experiences in Chinese cities. While there is now an established scholarship on Chinese migration to Africa, new research on the concurrent flow of African migration to China is emerging. Recent publications on African migrants in China tend to focus on the experiences of African traders, drawing out issues of illegality, ‘low-end’ globalisation and their impacts on Chinese trading cities. In comparison, this paper shifts the analytical lens to African educational migration in Chinese cities, foregrounding how global householding patterns reflect and leverage on the geopolitical and geo-economic dimensions of China-Africa relations. The paper shows that individual and family goals are negotiated through educational migration that, on the one hand, is concerned with accumulating human and cultural capital through a learning stint in Chinese cities, and on the other hand, is framed by perceptions of China-Africa relations. The paper argues that through educational migration, transnational social reproduction links Africa with China, but the social differentiation and everyday sociality that the African students experience in Chinese cities reinforce racial coding and development asymmetries. In so doing, the paper draws out how the geosocial reflects and constitutes the geopolitical and geo-economic dimensions of transnationalism.     

The impact of persistence with therapy on inpatient admissions and emergency room visits in the US among patients with multiple sclerosis

Objective:

Disease-modifying therapy (DMT) for multiple sclerosis (MS) can reduce relapses and delay progression; however, poor adherence and persistence with DMT can result in sub-optimal outcomes. The associations between DMT adherence and persistence and inpatient admissions and emergency room (ER) visits were investigated.

Methods:

Patients with MS who initiated a DMT in a US administrative claims database were followed for 1 year. Persistence to initiated DMT was measured as the time from DMT initiation to discontinuation (a gap of >60 days without drug ‘on hand’) or end of 1-year follow-up. Adherence to initiated DMT was measured during the persistent period and was operationalized as the medication possession ratio (MPR). Patients with an MPR <0.80 were considered non-adherent. Claims during the 1-year follow-up period were evaluated for the presence of an all-cause inpatient admission or an ER visit. Adjusted odds ratios (AORs) for inpatient admission or ER visit comparing persistent vs non-persistent and adherent vs non-adherent patients were estimated using logistic regression models adjusted for patient characteristics.

Results:

The final sample included 16,218 patients. During the 1-year follow-up period, 35.3% of patients discontinued their initiated DMT and 13.9% were not adherent while on therapy. During that same period, 10.0% of patients had an inpatient admission and 24.9% had an ER visit. The likelihoods of inpatient admission and ER visit were significantly decreased in persistent patients (AOR [95% CI]?=?0.50 [0.45, 0.56] and 0.65 [0.60, 0.69], respectively) and in adherent patients (AOR [95% CI]?=?0.83 [0.71, 0.97] and 0.86 [0.77, 0.95], respectively).

Conclusions:

Persistence and adherence with initiated DMT are associated with decreased likelihoods of inpatient admission or ER visit, which may translate to improved clinical outcomes.     

Equal Pay for Comparable Worth: A Policy for Eliminating the Undervaluation of Women’s Work

This article reviews and assesses Elinor Ostrom's Institutional Analysis and Development (IAD) framework and Paul A. Sabatier's Advocacy Coalition Framework (ACF) to determine their usefulness to institutional economics with regard to the theory of normative criteria and policymaking. The conclusions are that (1) Ostrom's IAD is not of assistance to institutional economics, (2) Sabatier's ACF and institutional economics have four important ideas in common, (3) the different levels of normative beliefs found from ACF studies have not been integrated into institutional economics, and (4) the technological and ecological criteria found in institutional economics have not been integrated into ACF.     

Effect of guideline implementation on costs of hand hygiene

Hands of health care personnel frequently serve as vectors for the transmission of organisms between patients and are also a major reservoir for pathogens with antimicrobial resistance. Hand hygiene is one effective strategy to reduce health care associated infections. The purposes of this study were to (a) compare the costs of hand hygiene in hospitals with high and low hand hygiene compliance as well as high and low frequency of alcohol hand rub use; and (b) examine associations between hospital characteristics and hand hygiene compliance as well as frequency of alcohol hand rub use. Nursing and health care policy leaders should look for ways to promote sustained adherence to hand hygiene recommendations.     

Long-term care insurance matures as a benefit

Forty-eight percent of U.S. businesses now offer long-term care insurance (LTCI) coverage, an increase of 15% since 1998. As more organizations realize the added value of LTCI in the employee benefit package, they have also found that motivation to buy varies with employee financial standing, gender and age, and that targeted employee education as part of retirement planning is essential.     

Revisiting faultline conceptualization: measuring faultline strength and distance

The purpose of this research is to develop a conceptually and methodologically sound measure of group faultlines (demographic alignment of members along multiple attributes within a group). This measure takes into account the concept of faultline strength (the extent of a demographic alignment across members within a group) and, thus far neglected in past work, the concept of faultline distance. This faultline distance measure reflects how far apart the emerging subgroups are on demographic characteristics. This new, more elaborate conceptualization of faultlines is validated by presenting a number of hypothetical examples that demonstrate the distinct properties of faultline measures. We also validate our measures by empirically examining the relationships between faultline strength and distance, and active, or perceived, faultlines.