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Shaffer, G. and Pollack, M.A.., 2010. Hard vs. Soft Law: Alternatives, Complements, and Antagonists inInternational Governance. Minnesota Law Review, 94, p. 706-799.Sobczak, A., 2006. Are Codes of Conduct in Global Supply Chains Really Voluntary? From Soft LawRegulations of Labour Relations to Consumer Law. Business Ethics Quarterly, 16(2), pp. 167-184.Sorsa, K., 2008. Responsible Business – How to make the supply chain commit to it? In: Proceedings ofthe IACCM International Academic Symposium on Contract & Commercial Management. London,UK 2007. Arizona, USA 2008.Tulder van, R., Wijk van, J. and Kolk, A., 2009. From Chain Liability to Chain Responsibility. Journal ofBusiness Ethics, 85, pp. 399-412.Vandenbergh, M.P., 2007. The New Wal - Mart Effect : The Role of Private Contracting in GlobalGovernance. UCLA Law Review, 54(4), pp. 913-970.Vogel, D., 2010. The Private Regulation of Global Corporate Conduct. Business & Society, 49(1), pp. 68-87.Ward, H., 2003. Legal Issues in Corporate Citizenship. London: International Institute for Environmentand Development; GLOBAL ANSVAR - Swedish Partnership for Global Responsibility.Zerk, J.A., 2006. Multinationals and corporate social responsibility: limitations and opportunities ininternational law. Cambridge: Cambridge University Press.Cited laws and international instrumentsBusiness Social Compliance Initiative, 2009. Code of Conduct. http://www.bsciintl.org/resources/code-of-conduct.[Accessed 5 May 2011]Commission of the European Communities. Green Paper - Promoting a European framework forCorporate Social Responsibility. COM(2001)366. http://eurlex.europa.eu/LexUriServ/site/en/com/2001/com2001_0366en01.pdf.[Accessed 10 May 2011]Foreign Corrupt Practices Act of 1977, as amended, 15 U.S.C. §§ 78dd-1, et seq.http://www.justice.gov/criminal/fraud/fcpa/. [Accessed 20 May 2011]International Organization for Standardization, 2010. ISO 26000 – Social responsibility.http://www.iso.org/iso/social_responsibility. [Accessed 20 May 2011]Organization for Economic Co-operation and Development, 2008. OECD Guidelines for MultinationalEnterprises.http://www.oecd.org/document/28/0,3746,en_2649_34889_2397532_1_1_1_1,00.html. [Accessed 10 May 2011]OECD Watch (ed.), 2004. The OECD guidelines for multinational enterprises and supply chainresponsibility – A discussion paper.Social Accountability International, 2008. SA8000. http://www.saintl.org/index.cfm?fuseaction=Page.viewPage&pageId=937&parentID=479.[Accessed 14 May 2011]Bill No.: SB 657 from February 27, 2009, An act to add Section 1714.43 to the Civil Code, and to addSection 19547.5 to the Revenue and Taxation Code, relating to human trafficking. California.http://info.sen.ca.gov/pub/09-10/bill/sen/sb_0651-0700/sb_657_bill_20100930_chaptered.html.[Accessed 16 May 2011]United Nations, Commission on Human Rights, 2003. E/CN.4/Sub.2/2003/12/Rev.2. Norms on theresponsibilities of transnational corporations and other business enterprises with regard to humanright. http://www.unhchr.ch/huridocda/huridoca.nsf/(Symbol)/E.CN.4.Sub.2.2003.12.Rev.2.En.[Accessed 10 May 2011]United Nations, Human Rights Council, 2008. A/HRC/8/16. Clarifying the Concepts of “Sphere ofinfluence” and “Complicity” Report of the Special Representative of the Secretary-General on theIssue of Human Rights and Transnational Corporations and other Business Enterprises, JohnRuggie. http://www.asf.be/publications/G&J_Ruggie_business_and_human_rights.pdf.[Accessed 12 May 2011]United Nations. The United Nations Global Compact. http://www.unglobalcompact.org/. [Accessed 15May 2011]384
DISCLOSURE OF MATERIAL CSR INFORMATION –COMPARISON OF THE MANDATORY CSR DISCLOSURESYSTEMS FOR LISTED COMPANIES IN THE EU ANDTHE USDániel Gergely SzabóPhD student, Centre of International Business Law, Department of Law, Aarhus School ofBusiness and Social Sciences, Aarhus University, Denmark1. IntroductionThe phenomenon of Corporate Social Responsibility (CSR) is attracting increasing internationalattention. The attention from legislators manifests itself in mandatory disclosure of certain piec-es ofinformation related to the companies’ CSR in many jurisdictions. In the US, the Securities and ExchangeCommission (SEC) mandates the disclosure of certain environmental and climate change relatedinformation (SEC, 2010). Similarly, in the EU the disclosure of certain non-financial key performanceindicators, including information relating to environmental and em-ployee matters is required (Directive2003/51/EC of the European Parliament and of the Council of 18 June 2003: Article 1(14)(a) and Article2(10)(a)). In both jurisdictions the disclosure requirements of CSR information are limited incomparison to the disclosure requirements pertaining to financial information. Firstly, the requirementsare much less specific than in the case of financial disclosure. Secondly, the requirement of disclosure iscontingent on certain normative conditions, which have been developed for the assessment of theobligation of dis-closure of financial information; thus, their use in respect of CSR related information isambig-uous. In the US only that piece of environmental or climate change related information must bedisclosed, which is also material (SEC, 2010), while in the EU only those pieces of information which are“necessary for an understanding of the company's development, performance or posi-tion” (Directive2003/51/EC of the European Parliament and of the Council of 18 June 2003: Article 1(14)(a) and Article2(10)(a)).Since the aforementioned conditions are ambiguous themselves, the mandatory disclosure of CSRrelated information seems to be in a state of inherent legal uncertainty. This might have notableconsequences for the disclosures by listed companies. Listed companies also disclose a significantamount of CSR information voluntarily and it might occur that a voluntarily disclosed piece of CSRinformation proves to be so important for investors that it should have been disclosed mandatorily in theappropriate ongoing periodic disclosure documents. Accordingly, a duty to update the disclosure385
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Hanna Lakkala & Jarmo Vehmas (edito
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CONTENTSINTRODUCTION ..............
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Implementation of Total responsibil
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In addition, an expert panel chaire
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GROUPING AND RANKING THE EU-27 COUN
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objects, i.e. countries. The city b
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Motorization rate (number of cars/
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Cluster 7: Italy, SpainAs can be un
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The northwestern European cluster i
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ReferencesEurostat (2011) Eurostat
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The authors applied both the SUMMA
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3.1. SUMMA examplesEmissions are a
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sector not in the paid work sector
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sustainability. While non-use and e
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Figure 5.Fund-Flow analysis of Scot
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examination concern e.g. dispersal
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These interlinked themes strongly a
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Social sustainabilitySocial sustain
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Economic sustainabilityThe existenc
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Public transport is efficient (supp
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SECRETARIAT OF THE CONVENTION ON BI
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1. Introduction and BackgroundThe d
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3. Case StudiesTwo alternative scen
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(methodological, spatial and time-s
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Comparing with energy uses in Campa
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ESI 0.02 0.02 0.14 0.14% Renewable
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Kamm, B. - Kamm, M. (2004) Principl
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It is possible to identify five pre
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Case study applicationThe Cairngorm
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The language and terminology used b
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utility of MUSIASEM were less varie
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Our findings illustrate that relati
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McNie, E. C. 2007, "Reconciling the
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1. IntroductionRomania is a country
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Figure 2.The Manufacture sector has
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Figure 5.Between 2002 and 2006, Ele
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The database of net taxes on produc
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Serbanescu, I., 2007. Romania Under
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flows such as the residuals of prod
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Consumption (TMC) is a deriavite of
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6. Imported and Exported Material F
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points of view means that the use o
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TRENDS AND DRIVING FACTORS IN FINNI
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Figure 1.The interlinking of the fr
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Figure 3. The removal of total andc
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200150100500-50CO2FI/FECFIFECFI/VAF
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ReferencesBraczyk, P.H.J., Cooke, P
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“JUST BEGIN”A CASE STUDY IN CRE
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2. Materials and MethodsThe role of
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everyone some share in the land’s
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allowing for winter grazing and car
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Useful PrinciplesAn especially impo
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This approach necessarily has major
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POWERING THE FUTURE OF THE LEAST DE
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made interviews in a village that h
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was put on projects predominantly f
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(discussed in more detail in follow
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4. Solar Home System Program in Lao
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micro hydro has not received that m
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And the role of smaller scale solut
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has become in discourse level the m
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ReferencesBerliant, Leslie (2009) W
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DEVELOPING TIBET INTO A SPECIAL SUS
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are just a curiosity for festivals
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Environmental sustainabilityEnviron
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and towns under the reservoir. Howe
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ailways, airports and townships for
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(3) social needs: good relations an
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COPENHAGEN FAILURE AND NORTH-SOUTHD
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”whoever defines the terms of the
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Blair makes a division between deve
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Issue 3: Action suggestionsOne of t
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change as a serious problem and und
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aspects. Through the scrutiny of le
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50 000 ha are currently irrigated.
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Table 2.The main pieces of legislat
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Table 3.The main policy documents o
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However, the Zambian laws on sanita
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State House (2009). Updated on 16th
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Forum 2009). As agriculture is the
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2005; Levy and Newell 2002). These
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The virtual water ‘flows’ embed
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value given to the other members of
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countries of operation, promoting m
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Hoekstra, A.Y., Chapagain, A.K., (2
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1723. SUSTAINABLE CONSUMPTION
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guarantee the consumer’s opportun
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3. Growth of GDP doesn’t guarante
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Veblen’s observation on the inter
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overriding of the ‘interference o
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consumption has no centre point (or
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Habermas, J., 1968. Erkenntnis und
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2010). However, people who prioriti
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Table 2.Operationalizing of attitud
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material intensity, which is driven
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225 cases of serious illness per te
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instance, to tax labor in the frame
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Anderson, A., Harris, T., Tylavsky,
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Heiskala, R. (2000). Toiminta, tapa
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Rauh, V., Arunajadai, S., Horton, M
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MAXIMUM AND MINIMUM CONSUMPTION- TW
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possibilities to participate in the
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udgets were mostly selected by expe
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Figure 1.Material footprint of the
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eference budgets. A reduction in li
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Schmidt-Bleek,F. (2009) The Earth:
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A CONCEPTUAL FRAMEWORK FOR LIFE CYC
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Geels notes that for transitions to
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Hafkamp (2002), working from the ec
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4.1. LCT based analysis as a test f
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effect, this image establishes a vi
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management strategies, it has been
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5.2.3. Subsidiarity: Level of imple
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Council Directive. 2008. 2008/98/EC
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LAND USE FOR BIOENERGY PRODUCTION -
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Economic: part of the technical pot
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local food production system. Conse
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As can be seen from the graph above
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ReferencesBerndes G, Hoogwijk M, va
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DRIVERS AND BARRIERS TO SUSTAINABLE
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Figure 1.Dynamic and Folding Field
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esponses to an array of possible em
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Leadership and institutionsThe SEQC
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not preferable. Scenario 4: Transfo
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Figure 2.Practical responses across
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Wilber, Ken. 2001. A Theory of Ever
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2. Background and LiteratureSustain
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about environmental challenges. Sco
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interconnectedness of globalization
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ConclusionThe analysis of the data
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ReferencesAgenda 21, Chapter 36. Th
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2. Theory and LiteratureTo achieve
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There probably are professional dif
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design fields, 2 from economics and
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out. While there are some necessary
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J. (Eds.) Proceedings of LeNS Confe
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INNOVATIVE FISCAL POLICY IN THE CON
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3. A concept of innovative fiscal p
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transfers, and social contributions
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Although Finland can be ranked into
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which induced lower tax revenues -
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panacea; furthermore, unlegislated
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ReferencesAfonso, A. - Hauptmeier,
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In this paper are presented some fi
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The baseline scenario for 2011-2012
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Indirect effects: the increased wei
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AcknowledgementsThis paper was supp
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e added to the domestic hidden econ
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case when all household are involve
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(from 70.8% in 1997 to 63.1% in 200
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Appendix 1Shares of informal income
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H2 Estimations under the hypotheses
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1999). In this analysis the Finnish
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warming, growing environmental burd
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aggregate indicator. It is by no me
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Diefenbacher, H. 1994. The index of
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3147. CORPORATE RESPONSIBILITY
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themselves - both in day-to-day bus
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3. How do we arrive at big picture?
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Figure 3.Pillars of sustainability
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That communication, networking, and
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companies already consider the sust
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1. IntroductionCompanies leading in
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Figure 1.Sources of InnovationExami
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penetration of disruptive innovatio
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introduced by Canon which eventuall
Page 334 and 335: Scenario 4 - Disruptive Era: This i
Page 336 and 337: Margolis, J.D. and Walsh, J. P. 200
Page 338 and 339: 1. IntroductionTotal Quality manage
Page 340 and 341: Waddock and Graves, 1997). Neverthe
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Page 344 and 345: undertaken to pursue a sustainable
Page 346 and 347: and ways to enhance and effectively
Page 348 and 349: Waddock, SA & Graves, SB 1997. ‘T
Page 350 and 351: the company and its stakeholders. O
Page 352 and 353: persons. About 30% of the shares ar
Page 354 and 355: working groups and board of directo
Page 356 and 357: sustainability webpages and press r
Page 358 and 359: Näsi, Juha (1995) What is stakehol
Page 360 and 361: the indirect and inter-stakeholder
Page 362 and 363: In June 2005, the presidents of Uru
Page 364 and 365: examine the stakeholder relationshi
Page 366 and 367: Union expressed its’ support to t
Page 368 and 369: The analysis of this case illustrat
Page 370 and 371: Meyer, K. E., Mudambi, R. & Narula,
Page 372 and 373: (Vandenbergh 2007; McBarnet and Kur
Page 374 and 375: Finally, enforceability is another
Page 376 and 377: 3.2. OverviewThe legal scholarship
Page 378 and 379: law, transnational private regulati
Page 380 and 381: The SA8000, a certification based s
Page 382 and 383: As the analyzed literature shows, t
Page 386 and 387: documents and to correct the disclo
Page 388 and 389: 2.2. The EU CSR disclosure regimeSi
Page 390 and 391: The decision laid down the path for
Page 392 and 393: 2011). More fundamental criticisms
Page 394 and 395: espect of the materiality of CSR re
Page 396 and 397: unexpected side effects as well. As
Page 398 and 399: HEITZMAN, S., WASLEY, C. E. & ZIMME
Page 400 and 401: 4008. FUTURES METHODS
Page 402 and 403: 1. IntroductionThe Finnish society
Page 404 and 405: Figure 2.An analysis on effectivene
Page 406 and 407: In the following the scenarios are
Page 408 and 409: Development corresponds closest to
Page 410 and 411: THE SIGNIFICANCE OF WILD CARDS AND
Page 412 and 413: infrastructure sector. Thus, the ne
Page 414 and 415: consulted the right experts or if w
Page 416 and 417: Tampere area and Lapin Kansa is pub
Page 418 and 419: Here are just a few examples of the
Page 420 and 421: transparent decision-making. If pol
Page 422 and 423: Local and Regional Authorities.http
Page 424 and 425: DELPHI ON TRANSPORT AND CO 2 EMISSI
Page 426 and 427: which had offered little informatio
Page 428 and 429: and sidewalks. The use and ownershi
Page 430 and 431: very slow decrease after the year 2
Page 432 and 433: emissions of the car, and the annua
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Finnish Government (2008) Long-term
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ANALYSING THE SUSTAINABILITY OF ROA
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developed countries but not globall
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only are useful in stable condition
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analysis and literature survey form
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However, the survey did not give in
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DETR (1999) Sustainable distributio
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complex and systematic understandin
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The structure and aims of the paper
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Table 1.Steps of the ANT-derived me
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After the first iteration the impor
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in the real world? Since the lack o
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SMALL STEP TOWARDS SUSTAINABLE TRAN
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Quantitative content analysis was p
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general, attitudes towards car tax
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Future orientation of the discussio
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public, there were little possibili
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46810. SUSTAINABLE ENERGY
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meaningful components and compares
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fuel combustion. Positive values fo
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We analyse the changes in the count
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200180160140120100806040200Activity
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has had considerable impact on CO 2
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The structural decomposition analys
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Intensity effect on Final Energy Co
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%China, factors affecting CO 2 emis
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4. ConclusionsThe decomposition ana
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MICROALGAE AS A BIOFUEL FEEDSTOCK:
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are dominating the international ag
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3.1.3. BiodiversityBiodiversity is
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Moreover, people attach more and mo
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important role in tackling with or
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Spolaore P., Joannis C. C., Duran E
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DESIGNING SUSTAINABLE INNOVATIONSK.
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disciplines and socialised in diffe
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5. Corporate contextKSB is a medium
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Most important, BOS does not touch
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ongoing or expected changes in the
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1Idea andevaluation2Clarif. ofobjec
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Arthur. 2009. The Nature of Technol
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SUSTAINABILITY AWARENESS IN DESIGN
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Figure 1.Left: The various roles of
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longer product centred. It is widel
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the competence to help develop dema
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Figure 4.Survey framework: Dimensio
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gap. In our survey, the lack of con
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SUSTAINABILITY AND INDUSTRIAL DESIG
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“memories of the future” that e
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that it is quite common for compani
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3. How will sustainability change:
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e sensitive to sustainability as th
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Industrial Designers Society of Ame
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