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Environmental, social and governance (ESG) issues are driving corporate strategy and performance. However, does this mean more ESG reporting is being done? If so, is the quality of ESG reports improving? And what about ESG performance? In this paper, we examine these three trends in ESG reporting—quantity, quality and corporate ESG performance. With a Swedish multinational corporate focus, we analyse data from Sustainalytics, corporateregister.com and the Alliance for Corporate Transparency to answer our research questions. Our analysis shows that, while the quality of ESG information in Sweden has steadily improved, performance plateaued around 2015. Mitigating problems such as the impacts of climate change and COVID-19 call for improved ESG performance, not improved ESG reporting quantity or quality. Thus, rather than focusing on improving ESG reporting regulations, we need to redirect our focus towards creating better ESG outcomes. Therefore, we argue that companies must be asked to provide data that are more timely, relevant, credible and comparable and that demonstrate improved ESG performance. With this information, financial analysts and investors can redirect and accelerate capital flows towards corporate investments that help tackle important problems related to climate crises and the reaching of a sustainable development. Our analysis reveals that we need more research focusing on consumers, investors and policymakers. Future scholars could explore how changing consumer preferences are driving improvements in ESG performance and how changing capital market allocations affect ESG performance. ; Environmental, social and governance (ESG) issues are driving corporate strategy and performance. However, does this mean more ESG reporting is being done? If so, is the quality of ESG reports improving? And what about ESG performance? In this paper, we examine these three trends in ESG reporting—quantity, quality and corporate ESG performance. With a Swedish multinational corporate focus, we analyse data from ...

Over the last 25 years, municipal governments responded to an environment of increasing health care costs by implementing workplace wellness programs. Research reveals that workplace wellness programs can produce performance benefits ranging from reduced health care costs to productivity improvements. However, there is no systematic study of local government wellness programs that identifies the practices that produce cost reductions and productivity improvements. This article presents the results of a national survey of wellness programs in U.S. municipalities. We develop an index of program success using performance data from our sample. Statistical analysis reveals that targeted investments and performance monitoring, at both the individual and program level, serve to reduce costs and improve employee productivity. This research, thus, provides evidence for best practices in local government wellness programs. Given the array of potential benefits of wellness programs and the locus of employers in the provision of health care benefits, it is necessary to further investigate wellness programs in U.S. local governments.

ABSTRACTThis study investigated U.K. dentists' knowledge and practice of behavioral management principles (BMPs) as applied to adults with learning disabilities (AWLD).A postal questionnaire enquired into the dentists' experience in managing AWLD, utilization of behavioral management techniques, and knowledge of BMPs. The response rate was 41% (N = 53). Two groups were investigated: specialists (dentists registered on the Special Care Dentistry specialists' list, n = 37) and nonspecialists (dentists not on the list, n = 16).Although specialists treated more AWLD than nonspecialists, both groups of dentists reported they felt highly confident in managing AWLD. However, all dentists' knowledge of the principles of nonpharmacological BMPs was low. Specialists had a tendency to use a greater range of nonpharmacological behavioral management techniques compared to non‐specialists.These results suggest that dental team members need more training in the theory and practice of BMPs, which might lead to less reliance on costly pharmacological interventions and a clinical experience that is more respectful of the dignity and independence of AWLD.

This work analyses the common industry practice used to evaluate financial options written on with-profit policies issued by European insurance companies. In the last years regulators introduced, with the Solvency II directive, a market consistent valuation framework for determining the fair value of asset and liabilities of insurance funds. A relevant aspect is how to deal with the estimation of sovereign credit and liquidity risk, that are important components in the valuation of the majority of insurance funds, which are usually heavily invested in treasury bonds. The common practice is the adoption of the certainty equivalent approach (CEQ) for the risk neutral evaluation of insurance liabilities, which results in a deterministic risk adjustment of the securities cash flows. In this paper, we propose an arbitrage free stochastic model for interest rate, credit and liquidity risks, that takes into account the dependences between different government bond issuers. We test the impact of the common practice against our proposed model, via Monte Carlo simulations. We conclude that in the estimation of options whose pay-off is determined by statutory accounting rules, which is often the case for European traditional with-profit insurance products, the deterministic adjustment for risk of the securities cash flows is not appropriate, and that a more complete model such as the one described in this article is a viable and sensible alternative in the context of market consistent evaluations.

This dissertation is driven by questions about images of desired teachers, privileged teacher knowledge, and access to knowledge in teacher education. My position is that images of particular teachers restrict access to teacher education, while visible knowledge increases epistemic access. A particular focus is practicum, where images of desired teachers and privileged knowledge are negotiated between the three arenas of school, university, and policy. Four papers are included, and each paper is a separate study. Two studies engage images of desired teachers. The first study engages lesson observation protocols from the practicum part of teacher education in six countries. The result is four different images of desired teachers: the knowledgeable, the knowledge-transforming, the efficient, and the constantly-improving teacher. The second study is an analysis of Swedish policy reports prepared for political decisions on teacher education, at a national level. The analysis targets mathematics knowledge and mathematics teachers as constructed in the reform. The images of desired teachers constructed in policy were the born, the interested, the knowledgeable, and the skilful teacher. The privileged mathematical knowledge was skills and facts. The next two studies engage privileged knowledge. The third study uses practicum tasks from two programmes in the same institution, and engages an analysis of a third space, where the practice-based context and conceptual objects can integrate. The result is that the visibility of conceptual knowledge, and particularly mathematical knowledge, decreased from the former to the more recent programme, and the third space for theory and practice to integrate, diminished. The fourth study is an analysis of mentor conversations in the school arena, focusing on de-ritualising prompts in teaching. Mentors were found to privilege learners' agentive participation in learning mathematics and hence the production of narratives and flexible routines. In the studies, the images of desired teachers and privileged knowledge are compared across arenas. The image of the knowledgeable teacher and the image of the efficient teacher who successfully obtains goals, permeated all arenas. There were four differences: one, the images of born, interested, and skilful teachers were visible only in the policy arena; two, the privileged mathematical knowledge in policy was skills and facts to be memorised, while for mentors in schools, learner participation in mathematics discourse was privileged; three, the third space was not generated in practicum tasks, whereas the complex joint labour in teaching and learning mathematics was foregrounded by mentors; four, the image of the constantly improving teacher was found only in the practicum instruments of teacher education. Although the image of a knowledgeable teacher was visible across the arenas, a disagreement on privileged knowledge was found. Student teachers are asked to self-improve, but are at the same time made responsible for recognising invisible knowledge. I claim that more can be done in mathematics teacher education to promote visible knowledge in practicum, and thereby increase epistemic access. I also claim that the image of the born teacher is based on normalisations which are often irrelevant for appraising teachers.

AbstractIn recent years, there has been increasing managerial and academic attention given to a variety of mechanisms for companies to respond to stakeholder concerns about global business ethics. One area that merits further analysis is the role of industry‐level cooperation regarding issues in global business ethics such as labor practices. There are two main issues that we will address in this article: institutional pressures that predict when an industry will create a code of conduct and institutional complements for an industry‐level code of conduct to be "successful" with regard to responding to stakeholder concerns about international business operations. We offer a number of propositions—bringing together work from both the corporate social responsibility and (neo)institutional theory literatures—with regard to both predictors and complements of industry self‐regulation in reference to labor practices.

The organization, management, and production of urban space through digital information and communication technologies have become a central means for governing urban life. To overcome a lack of citizen-centered practices in today's smart cities, governments and municipalities institutionalize citizen-centered digital infrastructures such as Decidim, a digital infrastructure proposing non-corporate, decentralized, and collaborative forms of digital production to evoke participatory governance practices and ultimately social transformation (Barandiaran et al., 2018). Swiss city administrations have adapted the Decidim platform for participatory budgeting processes and city-wide participation platforms since 2019. This article explores the process of institutional adoption, focusing on how the use of Decidim impacts local practices and negotiations for governing urban space. The examination of the Decidim platform in the Swiss cities of Zurich and Lucerne will be framed by re-conceptualizing Lefebvre's right to the city in the age of digital transformation. The findings show that for a successful introduction of the Decidim platform based on principles of the right to the city (a) local needs for a new digital democratic instrument need to be pre-existent, (b) government employees must implement a scope of action which allows organized civil society and grassroots initiatives to appropriate the infrastructure for their own purposes, and (c) local practices of hybrid communication and organizing must be aligned with the structure of the platform. Nevertheless, digital participation tools such as Decidim cannot solve entrenched inequalities such as the financialization of land, the issue of disadvantaged neighborhoods, or the absence of voting rights for certain communities. Therefore, city administrations need to integrate hybrid participation strategies which prioritise collective power over distributive power as well as tackle urban inequalities through political means.

Tax avoidance has become a hotly discussed topic. These debates have been informed by academic research done by social scientists. Historians, relative latecomers in the field, argue for a greater consideration of the interwar period so as to understand the pathway dependencies of the infrastructures used for tax dodging practices today. This article explores the question of how Luxembourg became, in the 1930s, an important node in the network of legal re-coding of capital for tax shopping purposes. The Holding Act of 1929 offered legal security but was vague enough to foster a fiscal bricolage that allowed notaries, banks and lawyers to serve a heterogeneous group of people eager to pay less tax. Concealing the real beneficiaries of the holding while at the same publicising the opportunities of the legal coding proved to be a complementary process.

Much research has been conducted on how social media platforms are used as outlets of taste expression, displaying cultural preferences acquired outside the platforms. This research largely builds on the cultural sociology of Pierre Bourdieu and his analysis of taste as a medium of social distinction. We propose to shift the emphasis from the study of taste expression to an analysis of taste making on social media. This shift is occasioned by broader cultural transformations since the 1990s as well as developments on social media since the late 2000s. We see that rather than merely performing a taste learned elsewhere, users cooperatively develop sensitivities on social media platforms, constituting practices of joint observation, evaluation, and distinction. We call this the triangle of taste in which subjects, objects, and media mutually co-produce each other.

By emphasizing concepts such as resilience and local ownership, recent updates in the EU's foreign policy strategy have marked a narrative turn and signaled a shift in EU external governance toward its neighborhood. This article has two aims. First, we unpack the EU's conceptual understanding of resilience and local ownership as reflected in its recent strategic documents. Second, we examine the implications of the EU's narrative turn on actual policy practices in Eastern Partnership countries. We highlight a gap between the EU's broad understanding of resilience and local ownership and the narrow operationalization of these concepts in the EU's eastern policy. The article shows that the EU continued relying on the previously established policy frameworks, according to which resilience develops through approximation with EU templates. This strong path dependence precluded any effective policy turn toward local ownership.

As part of its anti-corruption campaigns in China, the Communist Party of China (CCP) provides officials opportunities to redeem themselves and renew their vows of loyalty to the Party and the people they serve. Officials must regain honour through a process of self-confrontation and self-renunciation in compulsory meetings in which they are encouraged to transform their immoral thoughts and behaviours through confessional criticism and self-criticism practices. These meetings facilitate officials' redemption through a divinized, ritualistic and theatrical process. In the process of confession and penance, officials must expose themselves to a type of ritual martyrdom, which combines elements of shame, a commitment to absolute obedience and exposure to risk. This paper is based on original fieldwork comprising 50 interviews with high-, mid- and low-level officials across China during 2014 and 2015.

This interdisciplinary study examines a community ritual in Mongar, eastern Bhutan, in connection to its socio-ecological context. We provide an in-depth documentation of the tsensöl (btsan gsol) deity-propitiation ritual to 'seal' territory and prohibit entry to higher mountain reaches. The ritual and the community mountain-closure period (ladam) that it precedes are first situated in context of other documented (but now defunct) territorial sealing practices in Tibet and the Buddhist Himalaya. We then analyse and discuss the syncretic, flexible and place-based nature of tsensöl, and show how the ritual, the mountain god Khobla Tsen and ladam are interrelated in expressing community concerns for safe-harvests and wellbeing. We conclude by examining what a ritual such as tsensöl might tell us about village political ecology, community concerns and knowledge of the environment.

Visual and arts-based methods are now widely used in the social sciences. In youth research they are considered to promote engagement and empowerment. This article contributes to debates on the challenges of using arts-based methods in research with young people. We discuss the experience of a multidisciplinary project investigating how young people imagine their futures – Imagine Sheppey – to critically consider the use of arts-based methods and the kinds of data produced through these practices. We make two sets of arguments. First, that the challenges of participation and collaboration are not overcome by using apparently 'youth-friendly' research tools. Second, that the nature of data produced through arts-based methods can leave researchers with significant problems of interpretation. We highlight these issues in relation to the focus of this project on researching the future.

Mediation is an integral part of pre-trial conflict resolution. The decrees on me-diation available in the Russian legislation of the 18th–19th centuries regulate the main criteria for functioning of this institution and include such elements as court composition, scope of regulation, terms, etc. The report considers three main laws on the practice of the mediator's court covering almost a century. The first mention of the term refers to 1727 and used to mean an intermediary. Through time, the mediator's court undergone changes affecting its social, professional and procedural scope of regulation, and by the beginning of the 19th century it had acquired the features of arbitral tribunal. Despite the complica-tion of legal proceedings, the basic feature of mediator's court was the unchanging agree-ment of the parties with the candidates for mediators and the decisions they made. The in-cident that happened in Sergiyev Posad demonstrates the use of mediation in practice in the first quarter of the 19th century, and allows us to conclude that mediation is one of the most important components of municipal government, it is historically determined, de-pends on changing real conditions, and is adjusted by life circumstances.

Sustainability and sustainable development are political and essentially contested social phenomena. Despite this ambiguity, they continue to hold a central position as apolitical concepts in much of social science and policy making. In Europe, public procurement is increasingly used as a tool to reach sustainability, a fact that actualizes an inherent tension between politically charged objectives on the one hand, and technological processes and market logics on the other. Therefore, in this article, we investigate this tension by studying policies relating to sustainable public procurement of the built environment in the EU. We argue that governing any policy domain entails the construction and representation of particular policy problems. Hence, we focus on how the 'problems' of sustainable public procurement are represented in EU policy guidance and best practice documents. Our analysis shows that these central policy documents are dominated by a problem representation where unsustainability is constructed as technical design flaws and market failure. This has the primary effect that it renders sustainable development as, primarily, a technical issue, and beyond politics. Therefore, we conclude that current policy reproduces 'weak' forms of sustainable development, where the practice is depoliticized and premised upon continued growth and innovation.