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Road work : among tyrants, heroes, rogues, and beasts
\"A selection of the best of [the journalist's] nonfiction, from his ... stories for the Philadelphia Inquirer to his ... pieces in the Atlantic on the conflicts in Afghanistan and Iraq\"--Publisher marketing.
Book
Sustainability Reporting and Corporate Reputation: The Moderating Effect of CEO Opportunistic Behavior
The present study’s main objective is to assess the impact of non-financial sustainability reporting (NFSR) on corporate reputation and the role of the CEO in the opportunistic behavior of companies listed on the Tehran Stock Exchange. In total, 178 firms were assessed for this paper during 2013–2020. In this study for calculating the NFSR, environmental sustainability reporting (ESR), social sustainability reporting (SSR), governance sustainability reporting (GSR) and ethical sustainability reporting (ETSR), Arianpoor and Salehi’s comprehensive and conceptual model has been used. In addition, the literature states that a CEO’s power can be classified as an opportunity for discretion and opportunistic behavior in CEOs that is in contrast with stakeholder demands. To this end, in this study, CEOs’ power has been used as an indicator for the CEO’s opportunistic behavior, and the CEO pay slice (CPS) index was used to calculate the CEO’s level of power. The results revealed that NFSR affects corporate reputation positively. In addition, ESR, SSR, ETSR and GSR positively affect corporate reputation. Moreover, the CEO’s power affects the relationship between NFSR/ESR/SSR/ETSR and corporate reputation. Because managers desire to engage in social and ethical activities, they try to hide the company’s errors and increase its reputation. The results revealed that the CEO’s power did not affect the relationship between GSR and corporate reputation. Since companies in the Tehran Stock Exchange are under intensive supervision, such as in governance, the impact of a CEO’s power and the interaction of a CEO’s power and GSR on company reputation in this study might, thus, not apply to these companies. It is crucial to investigate NFSR, corporate reputation and CEO power within Iran-specific conditions because of differences in emerging markets and developing countries such as Iran, which have diverse ownership structures, economic status, legal systems, government policies, and culture.
Journal Article
Stakeholders' Perspectives on the Role of Regulatory Reform in Integrated Reporting
This paper reports on an exploratory study of the preferences of users of non-financial reporting for regulatory or voluntary approaches to integrated reporting (IR). While it is well known that companies prefer voluntary approaches to non-financial reporting, considerably less is known about the preferences of the users of nonfinancial information. IR is the latest development in attempts over 30 or more years to broaden organisational non-financial reporting and accountability to include the wider social and environmental impacts of business. It promises to provide a more cohesive and efficient approach to corporate reporting by bringing together financial information, operational data and sustainability information to focus only on material issues that impact an organisation's ability to create value in the short, medium and long term. The study found more support for voluntary approaches to IR as the majority of participants thought that it was too early for regulatory reform. They suggested that IR will become the reporting norm over time if left to market forces as more and more companies adopt the IR practice. Over time IR will be perceived as a legitimate practice, where the actions of integrated reporters are seen as desirable, proper, or appropriate. While there is little appetite for regulatory reform, half of the investors support mandatory IR because, in their experience, voluntary sustainability reporting has not led to more substantive disclosures or increased the quality of reporting. There is also evidence that IR privileges financial value creation over stewardship, inhibiting IR from moving beyond a weak sustainability paradigm.
Journal Article
Sports journalism
This \"book describes the details of three real case studies of investigative journalism about sports\"--Provided by publisher.
Book
Beyond Sustainability Reporting
How to Convert Sustainability Disclosure into Action
New standards such as those of the International Sustainability Standards Board and new regulations from the Securities and Exchange Commission are challenging companies to increase and improve their disclosure on what they are doing to support sustainability for their Environmental, Social and Governance activities.
Companies are responding by changing their controls and procedures to include sustainability processes. But is this enough? For companies that truly want to help with sustainability issues, the answer is no.
What is needed is the more action-oriented approach laid out in this book, which:
* Enables modifying the corporate strategic plans to include real sustainability actions.
* Makes use of the skills developed in providing sustainability disclosures, such as integrated thinking.
* Includes proper adoption of recognized standards for control procedures recognized by regulatory authorities.
* Adapts traditional management change tools, such as SWOT and the Porter Five Forces Model to include sustainability.
* Shows how to move the company from sustainability disclosure to integrated thinking to Corporate Social Responsibility.
Beyond Sustainability Reporting: Integrated Thinking and Corporate Social Responsibility is a must-read for any company wanting to make a strong contribution to sustainability issues, for educators who wish to teach sustainability issues and how to manage them, and for anyone interested in knowing how companies can develop a strong and successful action-oriented program for sustainability.
eBook
Digital investigative journalism : data, visual analytics and innovative methodologies in international reporting
In the post-digital era, investigative journalism around the world faces a revolutionary shift in the way information is gathered and interpreted. Investigative journalists are working with programmers, designers and scientists to develop innovative tools and hands-on approaches that assist them in disclosing the misuse of power and uncovering injustice. This volume provides an overview of the most sophisticated techniques of digital investigative journalism: data and computational journalism, which investigates stories hidden in numbers; drone journalism, which conquers hitherto inaccessible territories; visual and interactive journalism, which reforms storytelling with images and audience perspectives; and digital forensics and visual analytics, which help to authenticate digital content and identify sources in order to detect manipulation.
Book
Barriers to implementing the International Integrated Reporting Framework
Purpose This paper is motivated by the call for feedback by the International Integrated Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated Reporting Framework () and specifically of the enablers, incentives and barriers to its implementation. The paper synthesises insights from contemporary accounting research into integrated reporting (IR) as a general concept and as espoused by the IIRC in the ( IIRC, 2013 ). The authors specifically focus on possible barriers and emphasise the specific issues the authors feel could be rectified to advance the , along with the areas that may potentially hinder its wider adoption and implementation. Design/methodology/approach The paper draws upon and synthesises academic analysis and insights provided in the IR and academic literature as well as various directives, policy and framework pronouncements. Findings The flexibility and lack of prescription concerning actual disclosures and metrics in the could allow it to be used for compliance, regardless of the other benefits lauded by the IIRC. Thus the authors see forces, both external and internal, driving adoption, with one prominent example being the European Union Directive on non-financial reporting. Because of the different ways in which IR is understood and enacted, there are numerous theoretical and empirical challenges for academics. The authors paper highlights potential areas for further robust academic research and the need to contribute to policy and practice. Research limitations/implications The paper provides the IIRC, academics, regulators and reporting organisations with insights into current practice and the . The authors highlight the need for further development and evidence to help inform improvements both from a policy and a practice perspective. A key limitation of the authors' work is that the authors draw upon a synthesis of the existing literature which is still in an early stage of development. Originality/value The paper provides the IIRC with several insights into the current and specifically with the enablers, incentives and barriers to its implementation. Also, it provides academic researchers with a number of important observations and an agenda upon which the authors can build their future research.
Journal Article