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1 – 10 of over 4000Hammed Afolabi, Ronita Ram and Gunnar Rimmel
This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting…
Abstract
Purpose
This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting Standards (IFRS) Foundation/International Sustainability Standards Board in the standardisation of sustainability reporting arena and their implications for the Global Reporting Initiative’s (GRI) current position.
Design/methodology/approach
This paper draws on the arena concept, particularly the work of Renn (1992) and Georgakopoulous and Thomson (2008), to explore the EFRAG and the IFRS Foundation’s behaviour towards the standardisation of the sustainability reporting arena and their implications for the GRI’s current position. Further, the documents and public releases pertinent to the activities and output of the GRI, the EFRAG/European Commission and the IFRS Foundation are used. The documents are screened and analysed based on the key elements of arena concept that emerged, which includes “agenda, claims, network of bodies and group engaged, interaction and behaviour with arena issues (audience, materiality, scope and core priorities, purpose of reporting and relevance to sustainable development)”.
Findings
This study reveals the source of motivation and influence of the new standard setters in the sustainability reporting arena and documents the relevance of their behaviour as an actionable strategy to change the arena rule. Particularly, this paper demonstrates the perceived fall away from driving business behaviour towards the pursuit of sustainable development if the GRI and its standards cease to exist.
Practical implications
The pathway to achieve sustainable development and improve sustainability impact disclosure remains a debatable issue among policymakers and users of sustainability reporting standards. This study reconstructs the awareness of different dynamics at play inhibiting the harmonisation of sustainability reporting standardisation and the importance of the GRI in pursuing global sustainable development.
Social implications
The pattern of behaviour and agenda of sustainability institutions and influential standard setters harnessed in this paper are aimed at enabling the existence of the rules that can uphold the primary focus of the sustainability reporting arena, particularly in achieving global sustainable development.
Originality/value
This paper furthers the understanding of the importance of the GRI in upholding the key tenets and traditional agenda of sustainability reporting and sustainable development.
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Migrant women face unique difficulties, such as labour discrimination, limited sexual and reproductive health (SRH) services, obstacles to family reunification, gender-based…
Abstract
Migrant women face unique difficulties, such as labour discrimination, limited sexual and reproductive health (SRH) services, obstacles to family reunification, gender-based violence (GBV) and human trafficking. 1 The European Commission's labour integration approach currently fails to account for these difficulties. Civil society organisations (CSOs) and non-governmental organisations (NGOs) attempt to fill these gaps but lack capacity and funding. The European Commission's current approach does not respect human dignity and impedes the migrant community's integration and inclusion. This chapter discusses sexual assault and gender-based violence, which may be disturbing to some readers.
This issue is relevant and important because migrant women comprise a large portion of the migrant population 2 and are a vital part of the migrant community. The methodology used in this chapter is a human security framework with a people-centred approach to policy that empowers those impacted by it. Research for this chapter was conducted using news articles, academic articles, UN reports and publications. Based on this, the European Commission must take a holistic and binding approach that protects the rights and dignity of migrant women.
There are multiple approaches that the European Commission can take to incorporate human dignity into its policies towards women and migration, such as applying international conventions and implementing policies that account for migrant women. All approaches must be realistic and required of all member states.
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David J. Teece and Henry J. Kahwaty
The European Union’s Digital Markets Act (DMA) calls for far-reaching changes to the way economic activity will occur in EU digital markets. Before its remedies are imposed, it is…
Abstract
The European Union’s Digital Markets Act (DMA) calls for far-reaching changes to the way economic activity will occur in EU digital markets. Before its remedies are imposed, it is critical to assess their impacts on individual markets, the digital sector, and the overall European economy. The European Commission (EC) released an Impact Assessment in support of the DMA that purports to evaluate it using cost/benefit analysis.
An economic evaluation of the DMA should consider its full impacts on dynamic competition. The Impact Assessment neither assesses the DMA's impact on dynamic competition in the digital economy nor evaluates the impacts of specific DMA prohibitions and obligations. Instead, it considers benefits in general and largely ignores costs. We study its benefit assessments and find they are based on highly inappropriate methodologies and assumptions. A cost/benefit study using inappropriate methodologies and largely ignoring costs cannot provide a sound policy assessment.
Instead of promoting dynamic competition between platforms, the DMA will likely reinforce existing market structures, ossify market boundaries, and stunt European innovation. The DMA is likely to chill R&D by encouraging free riding on the investments of others, which discourages making those investments. Avoiding harm to innovation is critical because innovation delivers large, positive spillover benefits, driving increases in productivity, employment, wages, and prosperity.
The DMA prioritizes static over dynamic competition, with the potential to harm the European economy. Given this, the Impact Assessment does not demonstrate that the DMA will be beneficial overall, and its implementation must be carefully tailored to alleviate or lessen its potential to harm Europe’s economic performance.
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Andrea Óhidy and Katalin R. Forray
This introduction from Andrea Óhidy and Katalin R. Forray provides a brief overview of the social and educational situation of Roma in the Western Balkan region and the structure…
Abstract
This introduction from Andrea Óhidy and Katalin R. Forray provides a brief overview of the social and educational situation of Roma in the Western Balkan region and the structure of this book. Like in the books Lifelong Learning and the Roma Minority in Central and Eastern Europe (2019) and Lifelong Learning and the Roma Minority in Western and Southern Europe (2020), Roma are here described as a ‘hidden minority’ (Cavioni, 2020, p. 68), because despite the great number and the century-long history of Roma people on the European continent, there is still only limited information and knowledge about them, both in public awareness and scientific research. Although most members of the Roma minority have been living for centuries in their European home countries, their situation is still different from the non-Roma populations: They often suffer from socio-economic disadvantages and hate-motivated harassment and discrimination (EU-FRA, 2020a). This is not only the case in the member-states of the European Union but also in the Western Balkan region. All across Europe, there are Roma groups, which are considered to be the most disadvantaged minority, regarding their health, employment and housing and also in education. To increase their situation, European Union member states have developed common strategies, which play a part in negotiations for an EU-membership status. The so-called Western Balkan states – Albania, Bosnia and Herzegovina, Kosovo, Montenegro, North Macedonia and Serbia – might join the European Union in the coming years. The social inclusion of the Roma minority and the protection of their minority rights in these countries were formulated as a precondition for their application for EU membership. Therefore, several goals, policies and measures were implemented there to break the ‘vicious circle of poverty and discrimination’ (EU-FRA, 2020b). Participation in education and lifelong learning have become central elements of these political measures for Roma Inclusion. This book examines the education situation of Roma across the so-called Western Balkan region.
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This chapter takes a closer look at the integration process of the Western Balkan states. At first we will look at the procedures to join the EU, followed by some general…
Abstract
This chapter takes a closer look at the integration process of the Western Balkan states. At first we will look at the procedures to join the EU, followed by some general information about the countries of the Western Balkans. Building on this, the path and the current results of the individual countries towards EU membership are reviewed. At the end, a closer look at the Berlin Process shows a concrete example how the individual Western Balkan states work with the EU. This allows an outlook how the enlargement process might continue in the coming years.
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Diana Joiţa, Carmen Elena Dobrotă and Raquel Fernández-González
From the 1990s to the present, decision-makers around the world have sought to identify the most appropriate legal framework to support the energy transition. This research aims…
Abstract
From the 1990s to the present, decision-makers around the world have sought to identify the most appropriate legal framework to support the energy transition. This research aims to analyze the institutional dynamics of renewable energy promotion, focusing on regulatory aspects at the European and national level and emphasizing the case of Romania through several comparative approaches. In the context of the conflict in Ukraine, we focused on the issue of coal, which was reconsidered given the dependence of some European countries on this resource. The main research methods used in this study are comparative analysis and analysis of chronological information in a historical context, with correlations being made. The study was structured in three stages, the first from the 1990s until the European Energy Union formation, the second during the COVID-19 pandemic, and the third from the emergence of the conflict in Ukraine, which determined the recalibration of previously adopted measures. Starting from the hypotheses formulated and considering the regulatory scenario conducive to the transfer of public funds to achieve climate neutrality, the results of the study show the fact that, at this stage of the research, the states of the European continent are determined to fight for zero carbon by 2050. One result we found interesting is that almost a year after the outbreak of the conflict in Ukraine, less than a quarter of European states have moved past their assumed deadline for phasing out coal in the national mix.
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Diana Murdoch, Margarita Bilgeri and Amanda Watkins
Europe is comprised of geographically and politically diverse countries, with different cultures and languages, at different stages in their progress towards achieving inclusive…
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Europe is comprised of geographically and politically diverse countries, with different cultures and languages, at different stages in their progress towards achieving inclusive education for diverse ranges of learners. This chapter discusses cross-country collaborative work conducted within the European Agency for Special Needs and Inclusive Education. The work supports countries in meeting commitments to Sustainable Development Goals in Quality Education, by developing and implementing more inclusive education systems. This collaborative approach is based on a shared vision and evidenced-based key principles to guide policy development. It highlights the challenges alongside the progress achieved in European Country contexts towards SDG 4 targets.
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