This paper addresses the extraterritorial dimension of transnational corporations, focusing on the corporate accountability-deficit that characterizes the current International legal framework. The analysis looks at parent companies’ civil liability for environmental harm caused abroad. By introducing a selected number of foreign direct liability cases brought before European national courts, the paper investigates whether the binding environmental and human rights reporting obligations contained in Directive 2014/95/EU contribute to the determination of a parent company’s duty of care towards its overseas subsidiaries, and consequently establish their potential liability.
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Efforts to create age-friendly cities progressively intersect with goals for environmental sustainability. The older people’s beliefs, behaviours and financial aspects regarding environmental sustainability in their lives are an understudied topic and not well understood. Therefore, a representative survey was conducted using the psychometrically sound and comprehensive SustainABLE-16 Questionnaire. A total of 388 respondents, who were community-dwelling older people in The Hague, filled out the survey completely. Overall, the mean scores on the SustainABLE-16 for finance- and environment-driven pro-environmental behaviours, beliefs and the financial position among older people were positive for all districts of The Hague. Using the outcomes of the survey, a total of six unique typologies were identified through a two-step process combining hierarchical and k-means cluster analyses. These six typologies are 1 the staunch non-believers, 2 the finance-driven non-believers, 3 the everyday individuals, 4 belief-driven people with limited financial resources, 5 believing non-responders, 6 the affluent and engaging people. These six typologies each require different approaches from policymakers. Sustainabilityrelated policies should ideally focus on groups with high scores for pro-environmental behaviours but who have shortcomings in knowledge how to improve one’s everyday lifestyle and groups who lack the necessary financial means to live a more sustainable life.
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One aspect of a responsible application of Artificial Intelligence (AI) is ensuring that the operation and outputs of an AI system are understandable for non-technical users, who need to consider its recommendations in their decision making. The importance of explainable AI (XAI) is widely acknowledged; however, its practical implementation is not straightforward. In particular, it is still unclear what the requirements are of non-technical users from explanations, i.e. what makes an explanation meaningful. In this paper, we synthesize insights on meaningful explanations from a literature study and two use cases in the financial sector. We identified 30 components of meaningfulness in XAI literature. In addition, we report three themes associated with explanation needs that were central to the users in our use cases, but are not prominently described in literature: actionability, coherent narratives and context. Our results highlight the importance of narrowing the gap between theoretical and applied responsible AI.
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Knowledge valorisation is the transfer of knowledge from one party to another for economic benefit. The concept of valorisation is based on the underlying metaphor of KNOWLEDGE AS A THING. It is the same metaphor that makes it possible to talk about the value of knowledge. If knowledge is like a ‘thing’, then that ‘ thing’ must have a specific value. Value can be defined as the degree of usefulness or desirability of something, especially in comparison with other things, and is by definition subjective. Value is in the eye of the beholder. Any valuation method therefore needs to take into account this subjective nature by deliberately choosing the appropriate ‘standard of value’ (value to whom?) and ‘premise of value’ (value under what circumstances?). There are three ways to determine the value of something of which financial valuation is the most used. In turn financial valuation can be done using a cost approach, a market approach or an income approach. In most cases the income approach is the most appropriate. However, this approach requires a number of assumptions to be made; most of which are impossible to validate. The formulas that are used in the process can be intimidating to non-experts with the danger of disguising the inherent subjective and speculative nature of any valuation of knowledge as a ‘thing’.
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Background: Dependency in activities of daily living (ADL) might be caused by multidimensional frailty. Prevention is important as ADL dependency might threaten the ability to age in place. Therefore, this study aimed to assess whether protective factors, derived from a systematic literature review, moderate the relationship between multidimensional frailty and ADL dependency, and whether this differs across age groups. Methods: A longitudinal study with a follow–up after 24 months was conducted among 1027 communitydwelling people aged ≥65 years. Multidimensional frailty was measured with the Tilburg Frailty Indicator, and ADL dependency with the ADL subscale from the Groningen Activity Restriction Scale. Other measures included socio-demographic characteristics and seven protective factors against ADL dependency, such as physical activity and non-smoking. Logistic regression analyses with interaction terms were conducted. Results: Frail older people had a twofold risk of developing ADL dependency after 24 months in comparison to non-frail older people (OR=2.12, 95% CI=1.45–3.00). The selected protective factors against ADL dependency did not significantly moderate this relationship. Nonetheless, higher levels of physical activity decreased the risk of becoming ADL dependent (OR=0.67, 95% CI=0.46–0.98), as well as having sufficient financial resources (OR=0.49, 95% CI=0.35–0.71). Conclusion: Multidimensional frail older people have a higher risk of developing ADL dependency. The studied protective factors against ADL dependency did not significantly moderate this relationship.
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Study goal: This study was carried out to answer the following research question: which motivation do healthy volunteers have to participate in phase I clinical trials? - Methods: A literature search was done through Google Scholar and Academic Search Premier, followed by three interviews with volunteers who had recently concluded their participation in a (non-commercial) phase I trial. - Results: Our literature search revealed mainly commercial motives for volunteers to participate in phase I clinical trials. The interviews (with volunteers in a non-commercial trial) showed that other factors may also play a decisive role, such as: (1) wish to support the investigator (2) wish to contribute to science, (3) access to more/better health care (4) sociability: possibility to relax and to communicate with other participants (5) general curiosity. Precondition is that risks and burden are deemed acceptable. - Conclusions: financial remuneration appears to be the predominant motive to participate voluntarily in a clinical trial. Other reasons were also mentioned however, such as general curiosity, the drive to contribute to science and the willingness to help the investigator. In addition, social reasons were given such as possibility to relax and to meet other people. Potential subjects state that they adequately assess the (safety) risks of participating in a trial as part of their decision process.
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Today, Dutch National Non-profit Sports Organizations (NNSFs) experience financial pressures. Two indications for this are described in this paper i.e. increased competition in the sports sector and changes in subsidy division. Decreasing incomes from subsidies can be compensated with either increasing incomes from a commercial domain or increasing incomes from member contributions. This last solution has been the motive for the increasing interest in the use of marketing techniques as a solution for the growing uncertainties. Many NNSFs have participated in a special marketing program in order to enlarge their marketing awareness and create a marketing strategy. This paper deals with possible impediments resulting from the implementation of the marketing strategies. It is primarily based on a literature review, however, the first results from a qualitative research to the increasing use of marketing techniques among NNSFs provides insights in the experienced impediments of NNSFs .
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Little consensus has emerged about how organizational performance should be defined and measured. Most studies have used traditional approaches to give their own perspective about organizational performance and effectiveness, but none have recently tried to encompass these different views into one unified model. In the present paper, Chelladurai's systems view of organizations is used to integrate the dimensions of organizational performance highlighted by previous studies on non-profit sport organizations. These organizational performance dimensions are highlighted and categorized into macro-dimensions (e.g., financial resources acquisition, size, internal atmosphere, organizational operating, financial independence, achieving elite sport success and mass sport participation). Relationships between these macro-dimensions are analyzed. A multidimensional framework is developed which gives an overview of which dimensions constitute organizational performance in non-profit sport organizations and of how to measure them. Further research directions and management implications are discussed.
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Triggered by highly publicised corporate scandals, changing societal expectations and the collapse of financial markets, the roles of boards of directors have changed significantly in safeguarding the interest of shareholders and other stakeholders. Yet, relatively little is known about contemporary challenges non–executive directors face and whether their boards are well–equipped for their new tasks. Based on self–assessment reports by supervisory boards, a survey and interviews with supervisory board members, this paper investigates the challenges non–executive directors face in the Netherlands, particularly after a decade of corporate governance reform. Non–executive directors' inadequate role in scrutinising executive directors' performance, information asymmetries and dysfunctional working relationships between executive and non–executive directors are among the greatest challenges indicated by non–executive directors on Dutch supervisory boards. The paper discusses several implications for scholars and practitioners and provides a unique insight in boardroom dynamics.
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