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The equality between men and women has been an intense debate subject and broadly covered in media in the recent years. Several studies have proved that in many states women are outnumbered by men in leadership positions. Ensuring gender equality is one of the European Union’s main objective and necessary component in the Europe 2020 strategy. Today an increasing number of countries are adapting rules and regulations on implementing quotas in corporate governance and state-owned enterprises. The trend is that majo...

In a knowledge-intensive economy, the ability of the individual knowledge worker to produce high quality decisions is perhaps one of the most valuable assets organisations today has and organisations are increasingly concerned with ways of making better decisions, because an organisation’s ability to make high quality decisions is of utmost importance for its success. Consequently, a knowledge worker’s primary deliverable is a good decision, which emphasises their essential role in producing high quality decisions...

Recent years have shown the increased importance in Corporate social responsibility (CSR) reporting, especially among large multinational corporations. The European Di-rective 2014/95/EU requires that so-called ‘large public-interest entities’ – companies with more than 500 employees – start reporting on their non-financial indicators. How-ever there is a ‘significant flexibility’ in the disclosure of non-financial information, since no agreed-upon guidelines on CSR reporting exist. As companies are free to report...

Estonian Theatre is a unique phenomenon. In a population of 1.3 million, one million people visit the theatre every year. Tallinn City Theatre is one of the most renowned theatre companies in Estonia. In 2016, Tallinn City Theatre celebrated its 50th anniversary. Dating back to the Soviet times as Estonian Youth Theatre, a state-owned touring company made up of an entire class of fresh drama school graduates and a small number of well-known performers, it has transformed during five decades into an established, ye...

This paper provides a methodology for assessing sustainability performance by using financial reports of organisations. In this process, we applied Talcott Parsons’ AGIL paradigm, which is based on system theory and states that the continuity of a social system requires the balance performance between all four components of the system: adaptation (A), goal attainment (G), integration (I) and latent pattern maintenance (L) or values [1]. In her doctoral thesis, Roostalu proved that the AGIL paradigm constitutes a g...

Background In the last decade, many national governments have promoted sustainability reporting by adopting laws and regulations that specifically mandate such forms of disclosure. This paper examines how Estonian legal acts support sustainability reporting within local governments, which have been the cornerstones of the existence of the modern Estonian state and nation – as our famous scientist and politician Juri Uluots maintained in 1933 [1]. Methods In this case study, content analysis was used as a qualita...