The information contained in corporate social responsibility (CSR) reports is a controversial issue, and it has generated an important debate among academics regarding company disclosure strategies. Environmental matters are especially relevant given their impact on sustainable development. The present study has two objectives. The first is to determine which Global Reporting Initiative (GRI) environmental indicators are reported less frequently. The second is to predict the evolution of these indicators in light of the institutional pressures that companies try to resist. Specifically, the study of the environmental dimension of the GRI focusses on an analysis of the following: materials, energy, water, biodiversity, emissions, effluents and waste, products and services, compliance, transport, environmental assessment, and environmental grievance mechanisms. A content analysis of CSR reports from some of the world's largest companies reveals that the indicators least disclosed by companies relate to the environmental aspects of biodiversity. The dissemination of environmental indicators is influenced by normative, mimetic, and (to a lesser extent) coercive pressures. In addition, we observe that mimetic institutional pressures under a national and industrial vision influence the dissemination of environmental information. In terms of cultural dimensions, companies located in long-term, feminine, and collectivist countries tend to disseminate environmental information accordingly.
Abstract:The aim of this study is to analyze the environmental performance of countries and the variables that can influence it. At the same time, we performed a multivariate analysis using the HJ-biplot, an exploratory method that looks for hidden patterns in the data, obtained from the usual singular value decomposition (SVD) of the data matrix, to contextualize the countries grouped by geographical areas and the variables relating to environmental indicators included in the environmental performance index. The sample used comprises 149 countries of different geographic areas. The findings obtained from the empirical analysis emphasize that socioeconomic factors, such as economic wealth and education, as well as institutional factors represented by the style of public administration, in particular control of corruption, are determinant factors of environmental performance in the countries analyzed. In contrast, no effect on environmental performance was found for factors relating to the internal characteristics of a country or political factors.
The complexity of the business world and current business models has motivated an increasing number of companies to disclose corporate information through sustainability reports. This reporting and stakeholders engagement may bring shared value to business and society in general although working towards sustainable development goals. This work adopts a new analytical approach by determining the global reporting initiative indicators related to labour practices and decent work, human rights, society, and product responsibility that are reported less frequently by companies. The final
Cutaneous squamous cell carcinoma is the second most widespread cancer in humans and its incidence is rising. These tumours can evolve as poor-prognosis diseases, and therefore it is important to identify new markers to better predict its clinical evolution. Here, we identified the expression pattern of miRNAs at different stages of skin cancer progression in a panel of murine skin cancer cell lines. We determined that miR-203 and miR-205 are differentially expressed in this panel, and evaluated their potential use as biomarkers of prognosis in human tumours. MiR-205 was expressed in tumours with pathological features recognized as indicators of poor prognosis such as desmoplasia, perineural invasion and infiltrative growth pattern. MiR-205 was mainly expressed in undifferentiated areas and in the invasion front, and was associated with both local recurrence and the development of general clinical events of poor evolution. MiR-205 expression was an independent variable selected to predict events of poor clinical evolution using the multinomial logistic regression model described in this study. In contrast, miR-203 was mainly expressed in tumours exhibiting the characteristics associated with a good prognosis, was mainly present in well-differentiated zones, and rarely expressed in the invasion front. Therefore, the expression and associations of miR-205 and miR-203 were mostly mutually exclusive. Finally, using a logistic biplot we identified three clusters of patients with differential prognosis based on miR-203 and miR-205 expression, and pathological tumour features. This work highlights the utility of miR-205 and miR-203 as prognostic markers in cutaneous squamous cell carcinoma.
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