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This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.

This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.

The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.

The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.

The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.

This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.

This chapter examines English print media coverage of the England national women's football (soccer) team during the 2015 FIFA Women's World Cup. It draws on a content analysis of five English national newspapers from 24 May to 14 August 2015. A wide body of research has demonstrated that women's sport continues to be greatly underrepresented in the media but our findings are important as they demonstrate that during this tournament, women's football received a significant amount of print media coverage and that this coverage was largely positive. We argue that we have entered a new age of media coverage of women's sport in the United Kingdom, with a shift towards greater gender equality, and position this within the context of emerging professionalisation in the sport.

While the Affordable Care Act (ACA) promised to reduce inequalities in insurance coverage between Latinos and non-Latinos by expanding coverage, it also excluded a large portion of noncitizen immigrants. Past research has demonstrated that among Latinos, further inequalities have developed between citizens and noncitizens after the ACA took effect, but it is unclear if this pattern is unique to Latinos or is evident among non-Latinos as well. I use data from the 2011 to 2016 waves of the National Health Interview Survey (NHIS) (n = 369,386) to test how the relationship between citizenship status (native citizen, naturalized citizen, or noncitizen) and insurance coverage changed after the ACA, adjusting for health, demographic, and socioeconomic factors. I disaggregate the analysis by ethnicity to test whether this change differs between Latinos and non-Latinos. The analysis finds that after the ACA, naturalized citizens across ethnic groups moved toward parity with native citizens in health insurance coverage while the benefits of the ACA for noncitizens were conditional on ethnicity. For non-Latinos, lacking citizenship became less disadvantageous for predicting insurance coverage while for Latinos, lacking citizenship became even more disadvantageous in predicting insurance coverage. This bifurcation among noncitizens by ethnicity implies that while the ACA has strengthened institutional boundaries between citizens and noncitizens, this distinction is primarily affecting Latinos. The conclusion offers considerations on how legal systems of stratification influence population health processes.

Residents of South Florida have been living with the effects of climate change in the form of flooding due, in part, to sea level rise, for more than a decade. However, previous research has characterized news coverage of climate change impacts as concerning distant events in terms of time and place. In this study, we look at coverage of climate change at The Miami Herald from 2011-2015, a time period significant in terms of increased temperatures and flooding levels on city streets. Through a content analysis of 167 articles, this study argues that news coverage of climate change in The Miami Herald was largely pragmatic, linked to a news peg, locally focused and presented via opinion pieces rather than news articles. Furthermore, Miami Herald coverage links distant hypotheses of climate change with local realities, invokes a network of editorial responses, and emphasizes local impacts, particularly in more affluent areas. Findings from this study contribute to understanding how news coverage of climate change as a local story may provide a useful model for engaging the public in adapting to and mitigating against the impact of climate change, and creating social acceptance of climate change policy.

According to the Centers for Disease Control and Prevention (CDC), the number of children diagnosed with autism has increased dramatically, especially over the past decade. Most recently, the CDC estimates that an average of one in 88 children have an autism spectrum disorder (ASD). In terms of numbers, this translates into approximately 730,000 people between the ages of 0 and 21 who have ASD. While the primary cause(s) of increases in the identification of autistic students continue to generate debate school officials across the nation need to be prepared for the changing legal landscape associated with children diagnosed with ASD. The primary purpose of this chapter is to provide a detailed legal/policy update of the leading legal considerations and concerns involving K-12 students with autism. The chapter will discuss four specific legal topics involving the identification and eligibility of K-12 students with autism. These four legal topics include: Changes in the New DSM-5 Diagnostic Manuel and its Impact on Legal Definitions of Autism; Insurance Reform and Autism Coverage: A Comparison of the States; Developing Legally Compliant Individualized Education Plans (IEPs) for High-Functioning Students with Autism, and; Recent Legal Developments in Case Law Involving K-12 students who are autistic. The chapter will conclude with a detailed discussion of how today’s school officials can become more legally literate and better serve the legal needs of students with autism in their schools.

Purpose – To examine the effects of health insurance types on the use of prescribed medication that treat patients with hypertension, diabetes, and asthma. The study distinguishes between individuals with private health maintenance organization (HMO) plans and private non-HMO plans. The study also distinguishes between people with health insurance and drug coverage and people with health insurance and no drug coverage.

Methods – Joint discrete factor models are estimated to control for endogeneity of each type of coverage.

Findings – The main findings suggest that the effect of health insurance varies across patients with different conditions. The strongest and most significant effect is evident among patients with hypertension while the weakest and least significant is among patients with asthma. These findings suggest that patients with asymptomatic conditions are more likely to exhibit moral hazard than patients with conditions that impose immediate impairment. Additional results suggest that, relative to the uninsured and people with health insurance but no drug coverage, patients with drug coverage are more likely to initiate drug therapy and to consume more medications.

Originality – The results of the study indicate that moral hazard of drug utilization is condition specific. The variation in “silence” of conditions’ symptoms could be a key reason for difference in insurance effects among patients with hypertension, diabetes, and asthma.

What is the relationship between a social movement and the media coverage it receives? Using data on the Tea Party and supplementing it with a broad dataset of coverage in nearly 200 state and local newspapers over an 18-month period, I address key questions on the recursive relationship between media coverage and mobilization. Results provide support for the mobilizing influence of the media. Instead of following protest activity as post-facto news, coverage tended to precede mobilization and was its most important predictor. Second, the conservative media occupied a distinct and indirect position in impacting mobilization. Though not direct predictors of mobilization, conservative media coverage was a strong predictor of subsequent coverage in the broader media. Further, this influence was asymmetrical, with the general media having no impact on conservative media. Finally, results suggest that the conservative frame of “liberal media bias” enabled a unique mobilizing effect where negative coverage in the broader media increased mobilization. These findings shed light on the dynamic relationship between movements, protests, and the media, and that of conservative movements in particular.

Purpose – This chapter examines the factors that influence the ability of anti-gentrification movements to get media coverage for their core policy goals. It takes, as a point of departure, the suggestion that the media supports the growth machine and is not inclined to provide favorable coverage to movements trying to limit development.

Design/methodology/approach – In comparing six newspapers’ coverage of anti-gentrification movements in San Francisco's Mission District and West Oakland, we suggest a more nuanced theoretical understanding of media coverage of urban movements against development. The analysis of newspaper articles published in six Bay Area newspapers from 1995 to 2005 illustrates tremendous variations in favorability of coverage between the two movements.

Findings – There are also large variations in the extent to which movements’ core policy goals are represented in newspaper articles. Although the Mission District received more coverage than the West Oakland movement, the West Oakland movement was better able in getting its core policy goals into its coverage than the Mission District movement. The West Oakland movement was more effective in generating media attention for its core policy goals through its organized public protests than the Mission District movement.

Originality/value – This chapter adds to the genre of research analyzing newspaper coverage of social movements. It demonstrates that the coverage is more nuanced than previously reported. Factors such as phase in the movement and the framing of the issues are related to whether the media covers the story in a negative or positive manner.

Purpose – Although scholars have long been interested in how social movements use mass media to forward their goals, sociological research almost exclusively focuses on the ability of activist groups to get their ideas and organizations in general audience, mainstream media coverage. This paper contributes to a more systematic understanding of media coverage outcomes by broadening the range of outlets considered relevant to political discourse. In addition to mainstream venues, we consider conservative and liberal/left outlets in our analysis of social movement organization media coverage.

Method – Using negative binomial regression, we analyze how organizational characteristics, organizational frames, political elites, and event type affect the rates of social movement organization media coverage in mainstream and partisan news venues.

Findings – We find that the independent variables play very different roles in mainstream and partisan media coverage outcomes. Specifically, while organizational characteristics and frames often enhance the media coverage outcomes of activist groups in mainstream venues, political elites have no effect at all. In contrast, organizational characteristics and frames do not affect social movement media coverage in partisan outlets, whereas political elites and event type do.

Originality of the paper – Conceptually, this research broadens how scholars think about the relationship between social movement groups and mass media as well as the factors that influence media outcomes.

Internet + and Electronic Business in China is a comprehensive resource that provides insight and analysis into E-commerce in China and how it has revolutionized and continues to revolutionize business and society. Split into four distinct sections, the book first lays out the theoretical foundations and fundamental concepts of E-Business before moving on to look at internet+ innovation models and their applications in different industries such as agriculture, finance and commerce. The book then provides a comprehensive analysis of E-business platforms and their applications in China before finishing with four comprehensive case studies of major E-business projects, providing readers with successful examples of implementing E-Business entrepreneurship projects.

Internet + and Electronic Business in China is a comprehensive resource that provides insights and analysis into how E-commerce has revolutionized and continues to revolutionize business and society in China.