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Formal reporting styles refer to news formats or journalistic genres within a media outlet, e.g., news stories as the standard formal reporting style but also interviews as an alternative form of journalistic coverage. Each formal reporting style or news format is associated with specific rules of how to write it. For example, the journalist has to answer the most important W-questions (Who, What, When, Where, Why) at the beginning of a news story whereas feature journalism builds up tension, that is, tells a story and the important questions are answered only in the course of the article. The interview as another example is characterized by the formal interplay between questions (interviewer) and answers (interviewee). Apart from general reporting styles (news story, interview etc.), some codebooks also measure media-specific reporting styles (e.g., Donsbach & Büttner, 2005 for television). Furthermore, reporting styles can be distinguished between "rather factual" or "rather opinionated" (Seethaler, 2015). Field of application/theoretical foundation: Formal reporting styles can be seen as a formal variable of quantitative content analyses which is therefore often part of the "standard repertoire" within codebooks that analyse journalistic (news) coverage. It can be used to identify different news formats (e.g., the share of comments in quality newspapers). It can also be used for research conducted on the norm of separating news and opinion. It may also be helpful in determining the units of analysis within analyses of news coverage. For example, if a news story is followed by an interview with a politician on the same issue, this change in the formal reporting style often means a new unit of analysis in content analyses. References/combination with other methods of data collection: Content analyses can also be combined with surveys or qualitative interviews. One example is a study by Schäfer-Hock (2018), in which he examined how journalistic reporting has changed within recent years. In order to gain more ...

This concept paper aims at exploring the interrelationship among the corporate voluntary reporting, the corporate sustainable reporting and the transition economy from the literatures and frameworks. At this juncture, transition economy refers the economy especially, the transformation of least developing economy to the developing economy as per the criteria of United Nations. Thus, the context of Bangladesh has been used as a ground for the study. The study explores the affiliation among corporate voluntary reporting, corporate sustainable reporting and transition economy from their respective literature and frameworks. From the literature of the corporate voluntary reporting, various dimensions of corporate disclosures have been considered, while the dimensions of sustainability reporting have been considered as per the consolidated set of global reporting index, published by Global Sustainability Standards Boards. In addition, components of transition economy have been considered on the basis of the guideline of the United Nations Economic and Social Council. The similitudes of these three concepts and their consequences are determined on the basis of the literature and frameworks. It is found that the core concepts of corporate voluntary reporting, corporate sustainable reporting and the transition economy are similar, and they are intermingled to each other. We have found that the dimensions of corporate voluntary reporting are the initiation of sustainability reporting that leads a transition economy to gain its status of being a developing economy. The findings of the study imply that the transition economy like Bangladesh has to put more focus on corporate engagement in transforming its economy to the developing economy. As the developing economy is based on trade rather than aid, the government of the country should design their corporate strategies and policies in such a way that leads the country to have a sustainable development. In addition, the findings may also encourage the corporate people to disclose more information regarding sustainability issues. Moreover, the findings may assist the United Nation to consider and reconsider their criteria of graduating any country from one level of economy to another. Finally, the findings can also open the avenue to the academicians to explore the extent of corporate reporting on transition economy.

"In Reporting Conflict, a correspondent turned lecturer draws on his personal experience of journalism in wartime. The author, James Rodgers, has reported on world-changing conflicts. The book combines reflection on this personal experience with an assessment of other accounts of journalism in wartime, and academic studies on the subject."--

This concept paper aims at exploring the interrelationship among the corporate voluntary reporting, the corporate sustainable reporting and the transition economy from the literatures and frameworks. At this juncture, transition economy refers the economy especially, the transformation of least developing economy to the developing economy as per the criteria of United Nations. Thus, the context of Bangladesh has been used as a ground for the study. The study explores the affiliation among corporate voluntary reporting, corporate sustainable reporting and transition economy from their respective literature and frameworks. From the literature of the corporate voluntary reporting, various dimensions of corporate disclosures have been considered, while the dimensions of sustainability reporting have been considered as per the consolidated set of global reporting index, published by Global Sustainability Standards Boards. In addition, components of transition economy have been considered on the basis of the guideline of the United Nations Economic and Social Council. The similitudes of these three concepts and their consequences are determined on the basis of the literature and frameworks. It is found that the core concepts of corporate voluntary reporting, corporate sustainable reporting and the transition economy are similar, and they are intermingled to each other. We have found that the dimensions of corporate voluntary reporting are the initiation of sustainability reporting that leads a transition economy to gain its status of being a developing economy. The findings of the study imply that the transition economy like Bangladesh has to put more focus on corporate engagement in transforming its economy to the developing economy. As the developing economy is based on trade rather than aid, the government of the country should design their corporate strategies and policies in such a way that leads the country to have a sustainable development. In addition, the findings may also encourage the corporate people to disclose more information regarding sustainability issues. Moreover, the findings may assist the United Nation to consider and reconsider their criteria of graduating any country from one level of economy to another. Finally, the findings can also open the avenue to the academicians to explore the extent of corporate reporting on transition economy. ; peer-reviewed

Title IX is used in many ways; perhaps most prominent and controversial is its use to address issues of sexual harassment and sexual assault on college campuses. The regulations governing that use have just been changed, with the Department of Education issuing new final regulations on May 6, 2020. The recent spotlight aside, an aspect of Title IX that has gotten too little attention has been the move towards having all or nearly all university employees categorized as "mandatory reporters." A mandatory reporter is one who must report an allegation of sexual assault to the university's Title IX coordinator. This report must be made even if it is against the wishes of the student who discloses that she or he was the victim of the assault. This widespread use of mandatory reporters, perhaps counterintuitively, confers harm on the individual disclosing the assault. It also does not achieve the intended goals, one of which is often stated as making it known that the institution takes sexual assault very seriously. Anointing all employees, including nonsupervisory faculty members, as mandatory reporters actually drives down student desire to disclose. This in turn prevents student survivors from getting the support they need in order to have equal education opportunities regardless of sex, which is the core purpose of Title IX. Therefore, having a widespread mandatory reporting requirement not only inhibits disclosure but itself may be a violation of Title IX. Other phenomena presently influence the willingness to disclose and/or report sexual assault. The #MeToo Movement and the Harvey Weinstein trial reveal much about the challenges and trauma associated with disclosing and reporting. Further, some state legislatures have codified mandatory reporting and others have considered or will consider it. There are better ways to comply with Title IX and protect survivors. Those ways must become more widespread.

Sustainability Reporting includes a large scope of topics that affect many aspects of a company. It has been applied by companies for over 20 years and has gained great recognition since 2000. Nowadays, and especial due to the accelerating climate change that we witness, Corporate Social Responsibility (CSR), Non-Financial Reporting (ESG – Environmental, Social, Governance) and Corporate Environmental Sustainability Reporting (CESR) have become crucial issues for companies and governments. In this paper, it is discussed how these issues became crucial for companies and societies and how the European Union acts for enhancing them. Also, this paper analyzes the implementation practices, meaning the tools used for applying the sustainability reporting, with emphasis to the GRI Standards. The importance of this kind of reporting stimulates research into the benefits and the necessity of its implementation. In the second part, we refer to the Greek legislation and we examine the case of the Athens International Airport (AIA), Eleftherios Venizelos, the Corporate Responsibility Report 2016 of which is further examined. The focus is on what is reported, how it is applied and what are the benefits of reporting for the company, the society and the environment. Finally, we track the gaps and suggest further investigation as far as small medium companies are concerned.

__Abstract__ Public organizations account for their performance through making public sector performance information publicly available, both to politicians through performance reporting, and to citizens through rankings, websites, and performance reports. This chapter reviews whether performance reporting makes public organizations more accountable: Do citizens and politicians actually consult and use performance information, and does this information change their decisions and behaviours? The chapter first looks at the use of performance metrics in political decision making, drivers of this use, and differences in use across groups. It subsequently reviews the literature on whether citizens use publicly available performance indicators and rankings to make an informed choice between alternative service providers. The focus is on school and hospital performance data. The chapter ends by discussing implications on equity, power relations, and the internal dynamics of organizations.

Initially created as an accounting oriented function internal auditing has been transformed into management oriented profession. If at the beginning internal auditors were seen just as assistants of accountants and external auditors, nowadays it is certainly an independent profession, which is playing a significant role in the management of organizations. Internal auditing evolved to satisfy the needs of a management of organizations. Private companies as well as government institutions have become so difficult, large and complex that their managerial line became concerned about monitoring and controlling activities that are in their responsibility. Internal auditors may assist management in many areas. Broad scope of internal audit functions and roles emerged year by year. Initially internal auditing was basically concerned with accounting and financial matters. Although first Statement of Responsibilities published in 1947 by the Institute of Internal Auditors challenged to tap operating matters, however it emphasized the role of internal auditing in accounting and financial issues. Statements of Responsibilities issued later by the Institute of Internal Auditors help to track the development of internal auditing profession: from accounting oriented function up to management oriented, sophisticated and value added discipline. Obviously reporting relationships of internal auditing has changed and developed together with the progress of internal audit discipline. At the beginning (when internal auditors mostly were dealing with accounting and financial issues) reporting lines of internal auditors went to the accounting level and external auditors, who saw internal auditors mainly as assistant in financial audits. Accordingly as functions and roles of internal auditing expanded, changed and shifted more to management oriented matters than accounting matters, reporting lines have also been transformed. Moreover, if at the beginning reporting lines of internal auditing were generally simple and straightforward, ...