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Book part
Publication date: 23 March 2017

Patrícia Lacerda de Carvalho and Orleans Silva Martins

Corporate social responsibility (CSR) and corporate sustainability have gained prominence in the major capital markets. In Brazil, the São Paulo Stock Exchange (BM&FBovespa) has…

Abstract

Corporate social responsibility (CSR) and corporate sustainability have gained prominence in the major capital markets. In Brazil, the São Paulo Stock Exchange (BM&FBovespa) has created the Corporate Sustainability Index (ISE) and the Carbon Efficient Index (ICO2), responsible for indicating the performance of sustainable companies. Therefore, this study proposes to examine and compare the stock returns of the sustainability index member companies with the returns of companies out of these indexes. In this methodology we selected the two principal negotiability indexes of that market (IBOV and IBrX50), which are indexes that meet the most traded stocks of BM&FBovespa, and calculated the average daily returns of the four indexes in order to make performance comparisons over the period 2005–2014, based on nonparametric statistical tests. Our findings indicate that the average returns of sustainability indexes were higher, but these differences were not statistically significant, confirming previous evidence. Additionally, by means of a cointegration test, we found that the indexes are cointegrated in the long term. These findings are limited to the analyzed emerging market and are also subject to the limitations of the estimated models. Thus, we can infer that presence in the sustainability indexes does not indicate statistically significant higher returns, which means that companies with sustainable practices in Brazil are not only concerned with economic performance, but also with social, cultural, and environmental issues. The main findings are aligned with the concept of triple bottom line, even in the case of an emerging market.

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Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Book part
Publication date: 31 July 2008

Abstract

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Documents from F. Taylor Ostrander at Oxford, John R. Commons' Reasonable Value
Type: Book
ISBN: 978-1-84663-906-7

Content available
Book part
Publication date: 23 March 2017

Abstract

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Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Abstract

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Edward Everett Hale: The Writings of an Economic Maverick
Type: Book
ISBN: 978-1-84950-068-5

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Documents from and on Economic Thought
Type: Book
ISBN: 978-1-84950-450-8

Book part
Publication date: 24 October 2003

Anna Lisa Tota

This article addresses the issue of social representations of the past, focusing on the relation between collective memory and power. It is argued that cultural shapes of memories…

Abstract

This article addresses the issue of social representations of the past, focusing on the relation between collective memory and power. It is argued that cultural shapes of memories (i.e. a memorial, a monument, a diary, a public display) are the space and the place were power relations affect the social representation of the past. In this respect, the choice of representing a controversial past through a specific cultural form can be viewed as a good terrain were to study the process of selecting one of the competing versions of this past. This process, in fact, is closely related to the category of power. Particularly in case of controversial events (such as the Vietnam War, the Hiroshima bombing, the Bologna massacre, the Milan slaughter), Halbwachs’ and Namer’s analyses on the social construction of the past become particularly evident. In those cases there is a conflict among different versions of the past, that can be analysed by referring to the power relations among the different social groups related to that event. If collective memory is the content, and cultural objects are the form of this content, power is the key to understanding why a certain content embodied in a specific form has been selected in a specific context. Methodologically speaking, the notion of commemorative genre represents an useful key to understanding the articulation of power in relation to collective memories. The genre, in fact, can be viewed as a schema of perception, able to organise the process of classifying the competing representations of the past. In fact, if the arena where one version of an historical event successfully competes with another is represented by the cultural and symbolic field, the criteria of this competition are determined by the established genre of memorisation. By sketching the most pertinent dimensions to the understanding of the relations among cultural objects, collective memories and public discourse, it is here shown how the struggle over the most “adequate” social representation of a certain past (i.e. its cultural form) corresponds to a struggle over legitimacy.

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Comparative Studies of Culture and Power
Type: Book
ISBN: 978-0-76230-885-9

Book part
Publication date: 25 April 2014

Jonathan Tummons

There is considerable variety in the use and citation of Wenger’s framework of communities of practice in educational research. In some cases, citations and references to Wenger’s…

Abstract

There is considerable variety in the use and citation of Wenger’s framework of communities of practice in educational research. In some cases, citations and references to Wenger’s work are superficial and lack meaningful theoretical application. In others, citations and use of Wenger’s work are critical and insightful, thoughtfully applying Wenger’s framework to a range of educational settings. The effect of these variable uses is a conceptual slippage that leads to the framework being misapplied, misunderstood and over-simplified. In this chapter I foreground the under-used idea of learning architectures. A learning architecture consists of an assemblage of components that may allow learning to take place. Such an assemblage might consist of a place (rooms, workshops, facilities), tools and equipment (textbooks, materials, handbooks, reading lists) and activities that require and encourage mutual engagement (seminars, tutorials, group presentations). In this chapter, drawing on previously published ethnographic research, one teacher-training course is used to model a learning architecture approach. At the same time, the chapter introduces and resolves one of the more contested aspects of Wenger’s framework, namely the position of pedagogy and assessment within a community of practice.

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Theory and Method in Higher Education Research II
Type: Book
ISBN: 978-1-78350-823-5

Content available
Book part
Publication date: 19 February 2021

Sally Myers

Abstract

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Jerome Bruner, Meaning Making and Education for Conflict Resolution
Type: Book
ISBN: 978-1-80071-074-0

Book part
Publication date: 25 January 2012

John A. James

The English banking system before the Panic of 1825, apart from the Bank of England, which maintained a monopoly of joint-stock banking, was one of private partnerships both in…

Abstract

The English banking system before the Panic of 1825, apart from the Bank of England, which maintained a monopoly of joint-stock banking, was one of private partnerships both in London and in the provinces, most of which were independent unit banks. Since remittance was the principal function of country banks at this time close ties in the form of correspondent relations developed between country banks and London agents, similar to the structure prevailing in the United States later in the nineteenth century between New York and interior banks. Although efficient in the transfer of funds across space, these networks also proved to be quite efficient in the transmission of financial pressures during panics.

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Research in Economic History
Type: Book
ISBN: 978-1-78052-246-3

Open Access
Book part
Publication date: 4 May 2018

Idaryani Fidyati, Saifullah and Dini Rizki

Purpose – The purpose of this study is to find out the perspectives of students and English teachers on English Lingua Franca (ELF) at a tertiary level in one of the public…

Abstract

Purpose – The purpose of this study is to find out the perspectives of students and English teachers on English Lingua Franca (ELF) at a tertiary level in one of the public universities in Lhokseumawe Municipality in Aceh and to find out the possibility of adopting the concept of teaching English as ELF to raise the students’ awareness of their identity as part of the ASEAN Economic community and as a means of communication among the Community.

Design/Methodology/Approach – The research employs basic interpretive study by delivering questionnaires to 40 students from different disciplines and conducting interview to 6 English teachers from targeted research university in Lhokseumawe, Aceh, Indonesia.

Findings – The study addresses that the majority of the students are aware that English is no longer possessed by an inner circle of English users and realize the use of English as means of communication in globally context. However, the students do not understand the English as ILF. Besides, they do not enable to envisage themselves as part of the global community of English users as their identity. The research also indicates that majority the interviewed English teachers do not realize the concept of teaching ELF in the university.

Research Limitations/Implications – The findings of this research may shed light for other English teachers in Aceh to improve their teaching method in order to improve students’ speaking skill and their awareness of their identity as a part of global imagined community of English users within the ASEAN Community Economic context.

Practical Implications – The solutions offered in the paper could improve the teaching method of English teachers particularly in Aceh, Indonesia.

Originality/Value – The research of students’ and teachers’ perspective of ELF in Lhokseumawe, Aceh, has not yet been published.

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Proceedings of MICoMS 2017
Type: Book
ISBN:

Keywords

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