Pub Date : 2022-09-06DOI: 10.5755/j01.eis.1.16.31632
L. Huber, Monika Martinaitytė
With the development of new technologies and rise of social media, the desire to communicate and share information is seen as a primary driver of social networking sites, where the aspect of self-disclosure becomes one of the key characteristics for interpersonal attraction. The aim of the research is to examine how people communicate, self-disclose and maintain relationships on social networking sites and to find out how the use of computer-mediated communication relates to relational development and maintenance. MTurk tool and social media posts were utilized to gather information. Statistical data analysis program SPSS was employed: confirmatory factor analysis (CFA) and scale analysis and construction were performed. The investigation revealed significant differences between males and females self-disclosure practices on social networking site Facebook with outstanding differences depending upon the country of living, relationship status, perceived positive and negative rewards, benefits and satisfaction. The results of the study open path for future research within the framework of communication privacy management theory in line with the social penetration theory with an aim to analyse how self-disclosure inter-correlates with privacy concerns. Keywords: relationship; computer-mediated communication; social network sites; penetration; self-disclosure.
{"title":"Relationships in the Digital Age: Self-disclosure and Communication in Social Networking Sites","authors":"L. Huber, Monika Martinaitytė","doi":"10.5755/j01.eis.1.16.31632","DOIUrl":"https://doi.org/10.5755/j01.eis.1.16.31632","url":null,"abstract":"With the development of new technologies and rise of social media, the desire to communicate and share information is seen as a primary driver of social networking sites, where the aspect of self-disclosure becomes one of the key characteristics for interpersonal attraction. The aim of the research is to examine how people communicate, self-disclose and maintain relationships on social networking sites and to find out how the use of computer-mediated communication relates to relational development and maintenance. MTurk tool and social media posts were utilized to gather information. Statistical data analysis program SPSS was employed: confirmatory factor analysis (CFA) and scale analysis and construction were performed. The investigation revealed significant differences between males and females self-disclosure practices on social networking site Facebook with outstanding differences depending upon the country of living, relationship status, perceived positive and negative rewards, benefits and satisfaction. The results of the study open path for future research within the framework of communication privacy management theory in line with the social penetration theory with an aim to analyse how self-disclosure inter-correlates with privacy concerns.\u0000Keywords: relationship; computer-mediated communication; social network sites; penetration; self-disclosure.","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72432035","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-06DOI: 10.5755/j01.eis.1.16.31353
J. Kaivo‐oja, J. Stenvall
The European Commission has presented how it intends to give Europe a lead in the data-driven economy by enabling cloud-based services and world-class infrastructures for industry, scientists, and public services. In 2011 we discussed and proposed the cloud university platform for the European Union in the European Integration Studies. The purpose of the study is to deliver a critical reassessment of the European Cloud University Platform. Today a new European Open Science Cloud (EOSC) will offer Europe's 1.7 million researchers and 70 million science and technology professionals a virtual environment to store, share and re-use the large volumes of information generated by the big data revolution. The EOSC will be underpinned by the European Data Infrastructure, deploying the high-bandwidth networks and super-computer capacity necessary to effectively access and process large datasets stored in the cloud. There is also a target to build a single market for the Internet of Things: with the right standards for interoperability, and open cross-sector platforms for IoT devices and services to connect seamlessly, and scale-up, up anywhere in the EU. Our assessment is focused on the European Open Science Cloud (EOSC) and its operational functioning and implementation process. The study is based on conventional assessment methods and tools. The methodology is a mostly mixed methodology (with both qualitative and quantitative data analytics) and it pays attention to argumentation logic and actual policy planning process and operational implementation of the EOSC. The role of Research Infrastructures (RIs), as well as cross-border innovation management approach are emphasized in recent transnational European research and innovation policy. Support for RIs form important pillars in the Horizon 2020-framework, as well as in the Horizon Europe-framework based on the idea that modern science requires unique global competitive capabilities, which individual institutions, or even individual European countries, often cannot provide by themselves. There are very good reasons to perform a critical assessment, because according to the European Cloud Initiative, over the coming 5 years, the European Commission will put forward proposals to meet the €4.7 billion investment need to integrate and consolidate data infrastructure. These vital proposals will bring together the EU and other sources, including Member States and private investments. By 2017, all scientific data produced by projects under the €77 billion within the Horizon 2020 research and innovation programme will become open by default to ensure that the scientific community can re-use the enormous amount of data they generate. This change is not marginal and needs more reflective discussions. The primary database of reassessment is the documents of the European Open Science Cloud (EOSC) and (1) associated European Commission work programme (overview of institution-wide deliverables), (2) the strategic pl
{"title":"A Critical Reassessment: The European Cloud University Platform and New Challenges of the Quartet Helix Collaboration in the European University System","authors":"J. Kaivo‐oja, J. Stenvall","doi":"10.5755/j01.eis.1.16.31353","DOIUrl":"https://doi.org/10.5755/j01.eis.1.16.31353","url":null,"abstract":"The European Commission has presented how it intends to give Europe a lead in the data-driven economy by enabling cloud-based services and world-class infrastructures for industry, scientists, and public services. In 2011 we discussed and proposed the cloud university platform for the European Union in the European Integration Studies. The purpose of the study is to deliver a critical reassessment of the European Cloud University Platform. Today a new European Open Science Cloud (EOSC) will offer Europe's 1.7 million researchers and 70 million science and technology professionals a virtual environment to store, share and re-use the large volumes of information generated by the big data revolution. The EOSC will be underpinned by the European Data Infrastructure, deploying the high-bandwidth networks and super-computer capacity necessary to effectively access and process large datasets stored in the cloud. There is also a target to build a single market for the Internet of Things: with the right standards for interoperability, and open cross-sector platforms for IoT devices and services to connect seamlessly, and scale-up, up anywhere in the EU. Our assessment is focused on the European Open Science Cloud (EOSC) and its operational functioning and implementation process. The study is based on conventional assessment methods and tools. The methodology is a mostly mixed methodology (with both qualitative and quantitative data analytics) and it pays attention to argumentation logic and actual policy planning process and operational implementation of the EOSC.\u0000The role of Research Infrastructures (RIs), as well as cross-border innovation management approach are emphasized in recent transnational European research and innovation policy. Support for RIs form important pillars in the Horizon 2020-framework, as well as in the Horizon Europe-framework based on the idea that modern science requires unique global competitive capabilities, which individual institutions, or even individual European countries, often cannot provide by themselves. There are very good reasons to perform a critical assessment, because according to the European Cloud Initiative, over the coming 5 years, the European Commission will put forward proposals to meet the €4.7 billion investment need to integrate and consolidate data infrastructure. These vital proposals will bring together the EU and other sources, including Member States and private investments. By 2017, all scientific data produced by projects under the €77 billion within the Horizon 2020 research and innovation programme will become open by default to ensure that the scientific community can re-use the enormous amount of data they generate. This change is not marginal and needs more reflective discussions. The primary database of reassessment is the documents of the European Open Science Cloud (EOSC) and (1) associated European Commission work programme (overview of institution-wide deliverables), (2) the strategic pl","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74454618","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-06DOI: 10.5755/j01.eis.1.16.31043
K. Petrov, Nikolay Tsonkov
This article is devoted to the problems and challenges in the implementation of policies for socio-economic transformation of regions in Bulgaria about the European Green Deal. The conceptual change at the European level necessitates the definition of new priorities for the Bulgarian state in its path towards a more equitable transition to a green economy. The main objective of the authors is to analyze and assess the development opportunities and challenges for the Bulgarian economy on the path to a green and equitable transition. The authors examine the economic changes in the Bulgarian regions. The paper defines the methodology of the scientific approach to such research, using the system, network, geographical, cartographic, and comparative methods. The paper outlines the necessity of introducing smart systems at the city and region levels to manage the territory and its development more effectively. Special attention is paid to energy problems and the need for energy transformation in countries like Bulgaria. In addition, the need to strengthen cross-border cooperation in the Balkan region to build integrated models in different sectors and industries to make the transition to a new type of socio-economic development more sustainable and equitable is also recognized. Keywords: fair transition, governance, system, models, regional development, economy, smart systems, information.
{"title":"Regional Aspects and Development Opportunities in Bulgaria in the Context of the European Green Deal","authors":"K. Petrov, Nikolay Tsonkov","doi":"10.5755/j01.eis.1.16.31043","DOIUrl":"https://doi.org/10.5755/j01.eis.1.16.31043","url":null,"abstract":"This article is devoted to the problems and challenges in the implementation of policies for socio-economic transformation of regions in Bulgaria about the European Green Deal. The conceptual change at the European level necessitates the definition of new priorities for the Bulgarian state in its path towards a more equitable transition to a green economy. The main objective of the authors is to analyze and assess the development opportunities and challenges for the Bulgarian economy on the path to a green and equitable transition. The authors examine the economic changes in the Bulgarian regions. The paper defines the methodology of the scientific approach to such research, using the system, network, geographical, cartographic, and comparative methods. The paper outlines the necessity of introducing smart systems at the city and region levels to manage the territory and its development more effectively. Special attention is paid to energy problems and the need for energy transformation in countries like Bulgaria. In addition, the need to strengthen cross-border cooperation in the Balkan region to build integrated models in different sectors and industries to make the transition to a new type of socio-economic development more sustainable and equitable is also recognized.\u0000Keywords: fair transition, governance, system, models, regional development, economy, smart systems, information.","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80437489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-06DOI: 10.5755/j01.eis.1.16.31492
N. Titova, B. Sloka
Research on intellectual capital (IC), while realizing the fact the investments or spending on IC that can either create or destroy value, during the last decade has changed the focus from analysis of companies IC meta system to analysis of ecosystem and company as part of framework. Intellectual capital (IC) analysis that as an academic discipline has evolved and exceled since early 90’s has reached the fourth stage of the research. Purpose of the study: Investigate the level of relationship between intellectual capital and its components and sales / growth rate and profitability of the companies; identifies dominating significant constituents in NASDAQ Baltic companies. Tasks: a) to identify intellectual capital and business performance ratios for the analysis, b) choose normalisations proxies, set number of control and moderate variables and period of impact to evaluate. Primary research methods: panel time-series sample of 92 companies and a 6-year observation of companies listed on the Baltic Stock Exchange between 2013 and 2019. This article contributes to the development of Intellectual Capital Theory, Value-Based Management Theory and Resource-View Theory. Elaborating on the analysis of the financial statements, as audited and public data, thorough analysis of the companies’ intellectual capital and its components has been undertaken improving the methodology of the evaluation of the impact, identifying research gaps and expanding the theoretical impact models. This study reveals a significant and positive relationship between Intellectual Capital and its components and sales / growth rate and profitability of the companies; identifies dominating significant constituents in NASDAQ Baltic companies. Expanding number of IC components, number of control and moderate variables and, crucially, testing for approbation of normalization proxies and adjusting IC components for value added or assets, provides thorough and accurate analysis of the impact. Key words: Intellectual capital; extended impact models.
{"title":"Impact of Intellectual Capital Efficiency on Growth Rate and Profitability of a Company: NASDAQ Baltic Case","authors":"N. Titova, B. Sloka","doi":"10.5755/j01.eis.1.16.31492","DOIUrl":"https://doi.org/10.5755/j01.eis.1.16.31492","url":null,"abstract":"Research on intellectual capital (IC), while realizing the fact the investments or spending on IC that can either create or destroy value, during the last decade has changed the focus from analysis of companies IC meta system to analysis of ecosystem and company as part of framework. Intellectual capital (IC) analysis that as an academic discipline has evolved and exceled since early 90’s has reached the fourth stage of the research. Purpose of the study: Investigate the level of relationship between intellectual capital and its components and sales / growth rate and profitability of the companies; identifies dominating significant constituents in NASDAQ Baltic companies. Tasks: a) to identify intellectual capital and business performance ratios for the analysis, b) choose normalisations proxies, set number of control and moderate variables and period of impact to evaluate. Primary research methods: panel time-series sample of 92 companies and a 6-year observation of companies listed on the Baltic Stock Exchange between 2013 and 2019. This article contributes to the development of Intellectual Capital Theory, Value-Based Management Theory and Resource-View Theory. Elaborating on the analysis of the financial statements, as audited and public data, thorough analysis of the companies’ intellectual capital and its components has been undertaken improving the methodology of the evaluation of the impact, identifying research gaps and expanding the theoretical impact models. This study reveals a significant and positive relationship between Intellectual Capital and its components and sales / growth rate and profitability of the companies; identifies dominating significant constituents in NASDAQ Baltic companies. Expanding number of IC components, number of control and moderate variables and, crucially, testing for approbation of normalization proxies and adjusting IC components for value added or assets, provides thorough and accurate analysis of the impact.\u0000Key words: Intellectual capital; extended impact models.","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78292105","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-06DOI: 10.5755/j01.eis.1.16.31135
Iveta Linina, R. Zvirgzdiņa, Kamila Tišlerová
In the current global market, companies are focusing on ensuring their competitiveness. In today's business environment, there are no uniform standards or models that would ensure business development and efficient use of the existing resources. There are different management support standards, models, systems, however, the unifying criteria of these systems are a satisfied customer and reduced costs, which will be the basis for ensuring long-term competitiveness. Thus, the involvement of employees in increasing the efficiency of production processes is essential and can be a decisive factor in ensuring the sustainable development of SMEs (small and medium-sized enterprises). In order to identify the factors contributing to the competitiveness of SMEs, the authors of this article have studied the nature of employee involvement in manufacturing companies. In order to achieve the set goals the monographic or descriptive method were used, the authors have studied the theoretical basis of employee involvement, analyzing the development trends of the SME sector in the Baltics and empirically studying the needs of employee involvement and influencing factors in the production of the SMEs in the Baltics. This study will provide companies with an understanding of the impact of employee involvement and the need to increase the efficiency of production processes. Analyzing the theoretical aspects, the authors have defined a unified approach to this situation from the point of view of its essence. Finally, the authors conclude that the involvement of employees in increasing the efficiency of production processes is one of the tools for ensuring the competitiveness of companies. Keywords: production, employees, process efficiency, competitiveness, SMEs
{"title":"Involvement of Employees in Increasing the Efficiency of Production Processes for SMEs in the Baltic States","authors":"Iveta Linina, R. Zvirgzdiņa, Kamila Tišlerová","doi":"10.5755/j01.eis.1.16.31135","DOIUrl":"https://doi.org/10.5755/j01.eis.1.16.31135","url":null,"abstract":"In the current global market, companies are focusing on ensuring their competitiveness. In today's business environment, there are no uniform standards or models that would ensure business development and efficient use of the existing resources. There are different management support standards, models, systems, however, the unifying criteria of these systems are a satisfied customer and reduced costs, which will be the basis for ensuring long-term competitiveness. Thus, the involvement of employees in increasing the efficiency of production processes is essential and can be a decisive factor in ensuring the sustainable development of SMEs (small and medium-sized enterprises). In order to identify the factors contributing to the competitiveness of SMEs, the authors of this article have studied the nature of employee involvement in manufacturing companies. In order to achieve the set goals the monographic or descriptive method were used, the authors have studied the theoretical basis of employee involvement, analyzing the development trends of the SME sector in the Baltics and empirically studying the needs of employee involvement and influencing factors in the production of the SMEs in the Baltics. This study will provide companies with an understanding of the impact of employee involvement and the need to increase the efficiency of production processes. Analyzing the theoretical aspects, the authors have defined a unified approach to this situation from the point of view of its essence. Finally, the authors conclude that the involvement of employees in increasing the efficiency of production processes is one of the tools for ensuring the competitiveness of companies.\u0000Keywords: production, employees, process efficiency, competitiveness, SMEs","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88528487","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-06DOI: 10.5755/j01.eis.1.16.31152
E. Kawecka-Wyrzykowska
There is a general agreement that the energy transition is necessary on a global scale to avert the threat of a climate catastrophe and that it is very costly. In the EU, this transition is supported by funds under the Multilateral Financial Framework and the New Generation EU Facility. The purpose of the paper is to identify EU financial instruments available for Poland to support the energy transformation, to estimate their scale and assess chances to use these funds. The research methods applied are a critical review of Polish and EU documents and methods of statistical analysis. Against the background of European Green Deal strategy, the author identifies EU funds available for Poland for low emission transition and estimates their size. The paper also addresses the EU institutions’ allegations of violating the EU law by Poland. Main conclusions are as follows. The huge EU support for energy transition is at risk, due to Poland’s refusal to comply with the EU law, as assessed by Commission and the Court of Justice of the EU. This situation creates a double cost for Poland: of non-used EU money and of high penalties for the rejection of the CJEU orders. Costs of the energy transformation are inevitable and must be incurred in Poland not only due to the adaptation to the requirements of the EGD, but also due to the fact that a large part of the Polish energy sector is old and will require replacement in any case. Moreover, Polish products may be denied access to EU market due to non- compliance with EU environmental standards. The EU funds should be a good opportunity to move away from coal and develop new eco-friendly industries. Without energy transformation in Poland, the EU results of climate protection policy will be limited, as the country is one of the biggest GHG emitters. Keywords: EU climate policy, energy transition, EU funds for Poland, greenhouse gas emissions, National Recovery Plan
{"title":"Financing Energy Transition in Poland: Possible Contribution of EU Funds","authors":"E. Kawecka-Wyrzykowska","doi":"10.5755/j01.eis.1.16.31152","DOIUrl":"https://doi.org/10.5755/j01.eis.1.16.31152","url":null,"abstract":"There is a general agreement that the energy transition is necessary on a global scale to avert the threat of a climate catastrophe and that it is very costly. In the EU, this transition is supported by funds under the Multilateral Financial Framework and the New Generation EU Facility. The purpose of the paper is to identify EU financial instruments available for Poland to support the energy transformation, to estimate their scale and assess chances to use these funds. The research methods applied are a critical review of Polish and EU documents and methods of statistical analysis. Against the background of European Green Deal strategy, the author identifies EU funds available for Poland for low emission transition and estimates their size. The paper also addresses the EU institutions’ allegations of violating the EU law by Poland.\u0000Main conclusions are as follows. The huge EU support for energy transition is at risk, due to Poland’s refusal to comply with the EU law, as assessed by Commission and the Court of Justice of the EU. This situation creates a double cost for Poland: of non-used EU money and of high penalties for the rejection of the CJEU orders. Costs of the energy transformation are inevitable and must be incurred in Poland not only due to the adaptation to the requirements of the EGD, but also due to the fact that a large part of the Polish energy sector is old and will require replacement in any case. Moreover, Polish products may be denied access to EU market due to non- compliance with EU environmental standards. The EU funds should be a good opportunity to move away from coal and develop new eco-friendly industries. Without energy transformation in Poland, the EU results of climate protection policy will be limited, as the country is one of the biggest GHG emitters.\u0000Keywords: EU climate policy, energy transition, EU funds for Poland, greenhouse gas emissions, National Recovery Plan","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88781629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-06DOI: 10.5755/j01.eis.1.16.31241
N. Gurvitš-Suits, Inna V Sidorova
Recent decades have shown an increasing importance of sustainability reporting worldwide (Fernan-dez-Feijoo et al., 2014) and as a result significant developments of corporate sustainability reporting frameworks (Kücükgül et al, 2022). Nowadays the EU law requires certain large companies to disclose information regarding the way they operate and manage social and environmental challenges, (European Com-mission, 2021) thus making corporate sustainability reporting a powerful communication tool contributing to transparency and accountability of businesses. The main aim of this article is to investigate whether sustainability reporting has become a common practice among commercial organisations and find out the main features of the elements that are being disclosed. This study fills a gap in determining the main changes and trends in sustainability reporting within Baltic countries. The main aim of this article is to determine whether sustainability reporting has become a common practice among commercial organisations and establish main trends and features of disclosed items. Main results of the study reveal that non-financial disclosures are being actively implemented by the companies who publish such disclosures in dedicated sections of annual financial reports. However, the number of standalone sustainability reports still remains low. It has also been established that the most common non-financial disclosures are: personnel related policies, client-oriented strategy, ISO certificates held by the respective organisations, EMAS registration, SDG and GRI referring. Authors believe that the main reason for slow growth of standalone sustainability reports is a lack of well-defined, universal, worldwide accepted standards. The results of this research are completely in line with latest developments within the IASB, confirming that there is a definitive need for international sustainability reporting standards which will add to the transparency, credibility and comparability of non-financial reporting. These standards will provide companies with a new starting point in preparation of non-financial reports and make it easier for stakeholders to make decisions based on the information presented. Authors believe that this survey would contribute to the current sustainability reporting practices among companies and serve as a basis for those searching for the optimal reporting tool. Also, it would shed light on the importance of implementing international sustainability reporting standards highlighting main obstacles, benefits and paths for future developments. Keywords: Corporate Social Responsibility, ESG, EU Directive 2014/95EU, Non-financial Reporting, Sustainability Reporting, SDG.
近几十年来，全球可持续发展报告的重要性日益增加(fernandez -dez- feijoo et al.， 2014)，因此企业可持续发展报告框架取得了重大发展(k c kg l et al.， 2022)。如今，欧盟法律要求某些大公司披露有关他们经营和管理社会和环境挑战的方式的信息，(欧盟委员会，2021年)，从而使企业可持续发展报告成为一个强大的沟通工具，有助于企业的透明度和问责制。本文的主要目的是调查可持续发展报告是否已成为商业组织的普遍做法，并找出正在披露的要素的主要特征。这项研究填补了在确定波罗的海国家可持续性报告的主要变化和趋势方面的空白。本文的主要目的是确定可持续发展报告是否已成为商业组织的普遍做法，并确定披露项目的主要趋势和特征。研究的主要结果表明，在年度财务报告的专门部分发布非财务披露的公司正在积极实施这些披露。然而，独立的可持续发展报告的数量仍然很低。此外，最常见的非财务披露是:人事相关政策、客户导向战略、各组织持有的ISO证书、EMAS注册、可持续发展目标和GRI参考。作者认为，独立可持续发展报告增长缓慢的主要原因是缺乏明确定义的，普遍的，世界范围内接受的标准。这项研究的结果与国际会计准则理事会(IASB)的最新发展完全一致，确认了对国际可持续发展报告标准的明确需求，这将增加非财务报告的透明度、可信度和可比性。这些准则将为公司编制非财务报告提供一个新的起点，并使利益相关者更容易根据所提供的信息做出决策。作者认为，这项调查将有助于当前公司的可持续发展报告实践，并为那些寻找最佳报告工具的人提供基础。此外，它还将阐明执行国际可持续发展报告标准的重要性，这些标准突出了未来发展的主要障碍、利益和道路。关键词:企业社会责任，ESG，欧盟指令2014/95EU，非财务报告，可持续发展报告，可持续发展目标
{"title":"Decade of Sustainability Reporting in EU: Main Changes and Trends. Case of Companies Listed on NASDAQ OMX Baltic Main List","authors":"N. Gurvitš-Suits, Inna V Sidorova","doi":"10.5755/j01.eis.1.16.31241","DOIUrl":"https://doi.org/10.5755/j01.eis.1.16.31241","url":null,"abstract":"Recent decades have shown an increasing importance of sustainability reporting worldwide (Fernan-dez-Feijoo et al., 2014) and as a result significant developments of corporate sustainability reporting frameworks (Kücükgül et al, 2022). Nowadays the EU law requires certain large companies to disclose information regarding the way they operate and manage social and environmental challenges, (European Com-mission, 2021) thus making corporate sustainability reporting a powerful communication tool contributing to transparency and accountability of businesses. The main aim of this article is to investigate whether sustainability reporting has become a common practice among commercial organisations and find out the main features of the elements that are being disclosed.\u0000This study fills a gap in determining the main changes and trends in sustainability reporting within Baltic countries. The main aim of this article is to determine whether sustainability reporting has become a common practice among commercial organisations and establish main trends and features of disclosed items. Main results of the study reveal that non-financial disclosures are being actively implemented by the companies who publish such disclosures in dedicated sections of annual financial reports. However, the number of standalone sustainability reports still remains low. It has also been established that the most common non-financial disclosures are: personnel related policies, client-oriented strategy, ISO certificates held by the respective organisations, EMAS registration, SDG and GRI referring. Authors believe that the main reason for slow growth of standalone sustainability reports is a lack of well-defined, universal, worldwide accepted standards.\u0000The results of this research are completely in line with latest developments within the IASB, confirming that there is a definitive need for international sustainability reporting standards which will add to the transparency, credibility and comparability of non-financial reporting. These standards will provide companies with a new starting point in preparation of non-financial reports and make it easier for stakeholders to make decisions based on the information presented.\u0000Authors believe that this survey would contribute to the current sustainability reporting practices among companies and serve as a basis for those searching for the optimal reporting tool. Also, it would shed light on the importance of implementing international sustainability reporting standards highlighting main obstacles, benefits and paths for future developments.\u0000 Keywords: Corporate Social Responsibility, ESG, EU Directive 2014/95EU, Non-financial Reporting, Sustainability Reporting, SDG.","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78174077","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-06DOI: 10.5755/j01.eis.1.16.31609
Jurgita Baryniene, Živilė Paužaitė, R. Daugėlienė
The transnational cooperation is seen as important research object especially in the light of today’s world challenges such as war in Ukraine, Covid-19, Euroscepticism, migration and others. In this context intensive cooperation among the Nordic and Baltic countries can be discovered as new normal for transnational development. The rationale of Nordic and Baltic countries cooperation is common interest in stability, security and welfare in the Baltic Sea region and beyond, and has existed for quite some time. It should be emphasized that the cooperation in the Nordic and Baltic region has overcome many challenges. Nevertheless, the idea of cooperation in this region is stronger than ever. In the light of global and regional political instability, it is crucial to maintain political dialogue, strengthen and develop cooperation between the Nordic and Baltic countries. A spread of stronger populism uncovered an existential tension of European integration processes. In response to the European-wide crisis it is the possibility for Nordic States react to emerging challenges by deepening the integration between the Nordic countries in the light of European integration processes during their critical moment. With reference to the context described above, the purpose of the research is to identify the added value of cooperation of Nordic and Baltic countries for further regional development. The tasks of the research were set as follows: 1) to identify benefits of cooperation among countries in the context of different theories and practices; 2) to analyse the cooperation of the Nordic-Baltic countries in the period from 1990 - 2020 and its implications for growth of Baltic sea region; 3)to discuss the EU macro-regional strategies and identify their added value for further regional development. Research methods: scientific literature analysis, analytical interpretations of the EU documents as well as future prognosis on cooperation in the Nordic-Baltic region.
{"title":"Nordic-Baltic Cooperation: Old-new Trends or Possible Balance for Challenged European Integration Processes?","authors":"Jurgita Baryniene, Živilė Paužaitė, R. Daugėlienė","doi":"10.5755/j01.eis.1.16.31609","DOIUrl":"https://doi.org/10.5755/j01.eis.1.16.31609","url":null,"abstract":"The transnational cooperation is seen as important research object especially in the light of today’s world challenges such as war in Ukraine, Covid-19, Euroscepticism, migration and others. In this context intensive cooperation among the Nordic and Baltic countries can be discovered as new normal for transnational development.\u0000The rationale of Nordic and Baltic countries cooperation is common interest in stability, security and welfare in the Baltic Sea region and beyond, and has existed for quite some time. It should be emphasized that the cooperation in the Nordic and Baltic region has overcome many challenges. Nevertheless, the idea of cooperation in this region is stronger than ever. In the light of global and regional political instability, it is crucial to maintain political dialogue, strengthen and develop cooperation between the Nordic and Baltic countries.\u0000A spread of stronger populism uncovered an existential tension of European integration processes. In response to the European-wide crisis it is the possibility for Nordic States react to emerging challenges by deepening the integration between the Nordic countries in the light of European integration processes during their critical moment.\u0000With reference to the context described above, the purpose of the research is to identify the added value of cooperation of Nordic and Baltic countries for further regional development.\u0000The tasks of the research were set as follows: 1) to identify benefits of cooperation among countries in the context of different theories and practices; 2) to analyse the cooperation of the Nordic-Baltic countries in the period from 1990 - 2020 and its implications for growth of Baltic sea region; 3)to discuss the EU macro-regional strategies and identify their added value for further regional development.\u0000Research methods: scientific literature analysis, analytical interpretations of the EU documents as well as future prognosis on cooperation in the Nordic-Baltic region.","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2022-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81805642","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-16DOI: 10.5755/j01.eis.1.15.28886
Elina Vikmane, Anda Laķe
A vibrant debate about the role and participation of museums in urbanisation, industrialisation, human rights protection, technological progress, climate change and other global challenges has persisted in the field of museums ever since the boom of theoretical museology, which coincided with the development of the sustainable development concept. However, often culture is considered a part of social sustainability pillar, covering manifestations such as equity, participation, social justice etc. (Murphy, 2012; Vallace et al., 2011; Cuthill, 2010) or ignoring cultural aspects altogether (Chiu, 2004). Many voices have called to promote culture as the fourth pillar of sustainable development as a necessary foundation, condition or groundwork through which understandings of social, economic, and environmental sustainability may appear (Soini & Birkeland, 2014; Hawkes, 2001). Although the potential of cultural heritage institutions such as museums towards sustainable development is outlined in relevant literature, there has been no radical shift in museum practice (Ross, 2004; Simon, 2010; Nomikou, 2015). The paper aims to propose the first-ever critical review of sustainable development priorities in Latvia’s most popular museums with a view to finding out their strategic priorities and using these findings to identify today’s specific thematic development lines relevant to the museum sector within the sustainable development framework and to apply this bottom-up principle to propose potential ways to improve the general goal of Latvia’s museum accreditation system – that of promoting sustainable museum practices – with specific pointers and thematic building blocks for the broad umbrella concept of sustainable development. Research objectives include (1) conducting a critical review of relevant literature to identify the role of cultural heritage within the evolution of the sustainable development concept (2) identifying the themes of sustainable development that have been communicated as strategic priorities to stakeholders by the country’s nine most visited museums and (3) using research findings to illuminate and pinpoint a specific array of themes pursuant to the general goal of Latvia’s museum accreditation system – that of promoting sustainable museum practices – for the system to serve as a more comprehensive and targeted tool for fostering sustainabledevelopment in the heritage sector and beyond. Qualitative content analysis has been chosen to analyse museum development strategies and their collection, research, and communication policies, that is, the museum strategic documents to be submitted by the museums seeking to receive state recognition. The study covers Latvia’s nine most popular museums, whose joint annual share of visits amounts to 50% of the country’s total rate (Latvian Academy of Culture, 2018). The study reveals substantial diversity in how Latvia’s most popular museums approach sustainable development goals while also expos
{"title":"Critical Review of Sustainability Priorities in the Heritage Sector: Evidence from Latvia’s Most Visited Museums","authors":"Elina Vikmane, Anda Laķe","doi":"10.5755/j01.eis.1.15.28886","DOIUrl":"https://doi.org/10.5755/j01.eis.1.15.28886","url":null,"abstract":"A vibrant debate about the role and participation of museums in urbanisation, industrialisation, human rights protection, technological progress, climate change and other global challenges has persisted in the field of museums ever since the boom of theoretical museology, which coincided with the development of the sustainable development concept. However, often culture is considered a part of social sustainability pillar, covering manifestations such as equity, participation, social justice etc. (Murphy, 2012; Vallace et al., 2011; Cuthill, 2010) or ignoring cultural aspects altogether (Chiu, 2004). Many voices have called to promote culture as the fourth pillar of sustainable development as a necessary foundation, condition or groundwork through which understandings of social, economic, and environmental sustainability may appear (Soini & Birkeland, 2014; Hawkes, 2001). Although the potential of cultural heritage institutions such as museums towards sustainable development is outlined in relevant literature, there has been no radical shift in museum practice (Ross, 2004; Simon, 2010; Nomikou, 2015). The paper aims to propose the first-ever critical review of sustainable development priorities in Latvia’s most popular museums with a view to finding out their strategic priorities and using these findings to identify today’s specific thematic development lines relevant to the museum sector within the sustainable development framework and to apply this bottom-up principle to propose potential ways to improve the general goal of Latvia’s museum accreditation system – that of promoting sustainable museum practices – with specific pointers and thematic building blocks for the broad umbrella concept of sustainable development. Research objectives include (1) conducting a critical review of relevant literature to identify the role of cultural heritage within the evolution of the sustainable development concept (2) identifying the themes of sustainable development that have been communicated as strategic priorities to stakeholders by the country’s nine most visited museums and (3) using research findings to illuminate and pinpoint a specific array of themes pursuant to the general goal of Latvia’s museum accreditation system – that of promoting sustainable museum practices – for the system to serve as a more comprehensive and targeted tool for fostering sustainabledevelopment in the heritage sector and beyond. Qualitative content analysis has been chosen to analyse museum development strategies and their collection, research, and communication policies, that is, the museum strategic documents to be submitted by the museums seeking to receive state recognition. The study covers Latvia’s nine most popular museums, whose joint annual share of visits amounts to 50% of the country’s total rate (Latvian Academy of Culture, 2018). The study reveals substantial diversity in how Latvia’s most popular museums approach sustainable development goals while also expos","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84524923","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-09-16DOI: 10.5755/j01.eis.1.15.29080
Orhan Koçak, H. Arslan, Abdullah Erdoğan
Social media is used at very high rates among young people not only in Europe and other developed countriesbut also developing and people from almost all generations have started to use social media. The use of socialmedia has become an addiction regardless of country and changed the daily behaviour of users. Studies relatedto social media addiction are generally done on youth. It is observed that middle-aged and older individualsstarted to have engaged in social media. Therefore, the lack of research related to social media addiction ofmiddle-aged individuals and over has made this study important. The aim of this study is to understand thetendencies to use social media as people get older. In the study, a survey was conducted on people agedbetween 24 and 49, and on people aged 50 and over; the goal was to understand the difference between thetwo age groups.Social Media Addiction Scale Adult Form was used in the study was conducted on a total of 650 participants.As a result of the analysis of the data, it was concluded that as the age increased, the level of social mediaaddiction decreased but that the social media addiction levels of individuals over middle age were considerablyhigh more than expected. As the education level increases, the virtual tolerance sub-factor increases and therisk of social media addiction increases. There is a significant relationship between participants' marital status,smartphone use and social media addiction. The use of social media in the society can be transformed intoan environment that can be used in education, self expression, creativity, media literacy and integration withsociety by getting rid of addiction. In addition, since addiction issue is being spread in Turkey and Europe, wewant to increase an awareness for individuals and policymakers.
{"title":"Social Media use Across Generations: from Addiction to Engagement","authors":"Orhan Koçak, H. Arslan, Abdullah Erdoğan","doi":"10.5755/j01.eis.1.15.29080","DOIUrl":"https://doi.org/10.5755/j01.eis.1.15.29080","url":null,"abstract":"Social media is used at very high rates among young people not only in Europe and other developed countriesbut also developing and people from almost all generations have started to use social media. The use of socialmedia has become an addiction regardless of country and changed the daily behaviour of users. Studies relatedto social media addiction are generally done on youth. It is observed that middle-aged and older individualsstarted to have engaged in social media. Therefore, the lack of research related to social media addiction ofmiddle-aged individuals and over has made this study important. The aim of this study is to understand thetendencies to use social media as people get older. In the study, a survey was conducted on people agedbetween 24 and 49, and on people aged 50 and over; the goal was to understand the difference between thetwo age groups.Social Media Addiction Scale Adult Form was used in the study was conducted on a total of 650 participants.As a result of the analysis of the data, it was concluded that as the age increased, the level of social mediaaddiction decreased but that the social media addiction levels of individuals over middle age were considerablyhigh more than expected. As the education level increases, the virtual tolerance sub-factor increases and therisk of social media addiction increases. There is a significant relationship between participants' marital status,smartphone use and social media addiction. The use of social media in the society can be transformed intoan environment that can be used in education, self expression, creativity, media literacy and integration withsociety by getting rid of addiction. In addition, since addiction issue is being spread in Turkey and Europe, wewant to increase an awareness for individuals and policymakers.","PeriodicalId":51991,"journal":{"name":"European Integration Studies","volume":null,"pages":null},"PeriodicalIF":0.3,"publicationDate":"2021-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89270670","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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