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Stakeholders require transparency that companies are conducting business sustainably, which can be provided through non‐financial disclosures. Businesses that act on environmental, social, and governance (ESG) matters can attain a competitive advantage. ESG has become necessary in the agricultural sector as agribusinesses are considered high‐impact companies. The lack of uniformity in reporting guidelines leads to inconsistent and overloading of information. The objective of this paper is to conduct an evaluation and comparison of the current ESG reporting practices of listed agribusinesses in South Africa, Australia, and Chile. To support the quality and quantity of reporting, the concept of materiality is addressed by recognising what is material to be disclosed to stakeholders. The study evaluates how agribusinesses have incorporated the proposed material topics of the new GRI 13 sector standard into their current reporting practices. A qualitative content analysis was done to identify the presence or absence of the 34 proposed material topics in their reports. The findings indicate a distinct lack of harmonisation in the agri‐food sector disclosures. Topics hardly mentioned included the rights of indigenous people, living income, and climate adaptation. Low disclosures of the keywords Climate adaptation with 3.3% and Climate resilience with 7.0% on average, for all three countries, were reported. It is recommended that the newly proposed GRI 13 sector standard must be implemented as companies can seize this opportunity for increased transparency and gain a strategic advantage. Emphasis on the materiality concept is needed as it connects with the stakeholder theory to disclose only important information. [ABSTRACT FROM AUTHOR]

Drawing on recently‐available microdata from financial surveys, this paper presents harmonized indicators for household wealth, its components, and its determinants in four Latin American countries (Chile, Colombia, Mexico and Uruguay), using Spain as a comparison benchmark. The paper analyzes the relationship between wealth indicators and sociodemographic characteristics of household heads (age, education, gender, marital status). For Uruguay, we are also able to analyze wealth patterns and intergenerational mobility (inheritance, family businesses and parental education). [ABSTRACT FROM AUTHOR]

Chile is one of the few Latin American countries that has participated in the inequality module of the International Social Survey Program (ISSP) in 1999 and in 2009, allowing time comparisons in attitudes towards inequality in one of the countries with the highest income inequality throughout the world. This paper focuses on the cross-sectional comparison of the just earning gap, a proportional term based on salaries considered just for high and low status occupations. Even though descriptive analysis shows that the salary gap regarded as just is higher in 2009 than in 1999, explanatory models give evidence of stability over time. Results are discussed in relation to phenomena of legitimacy of economic inequality and its political consequences. [ABSTRACT FROM AUTHOR]

Copyright of Family Process is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

We present a novel series of Chilean top‐income shares covering half a century, mainly based on income‐tax declarations and the National Accounts. Such a time frame of analysis is still rare in the literature of developing countries. We distinguish between a fiscal‐income series (1964–2017) and an adjusted series (1990–2017). The former covers individual income, while the latter also includes corporate undistributed profits, which affects both levels and trends. The fiscal‐income estimates start with low levels and a decreasing trend over the 1960s. They then increase rapidly during the dictatorship years (1973–89). The series ends with a high, yet slowly decreasing, concentration for most of the recent democratic period (1990–2017). By contrast, the adjusted series has followed a U‐shape since the return of democracy, contradicting the established consensus on falling inequality over the period. Furthermore, Chile ranks among the most unequal countries in both the OECD and Latin American countries over the period. [ABSTRACT FROM AUTHOR]

Prejudice is more prevalent among members of the working class than among members of the middle or upper class. It is still a matter of discussion whether education works to suppress prejudice among upper class members or, on the contrary, to enhance genuinely tolerant attitudes. We propose that (i) two indicators of social class-income and education-independently predict prejudice toward multiple targets as follows: lower levels of income and education are associated with higher levels of prejudice. (ii) The connection between social class and prejudice is explained by the endorsement of system-legitimating ideological attitudes, namely right-wing authoritarianism (RWA) and social dominance orientation (SDO). We tested these hypotheses in four studies using cross-sectional surveys in Europe (Studies 1 and 2, Ns = 11 330 and 2640) and longitudinal data from Germany and Chile (Studies 3 and 4, Ns = 343 and 388). Results show that education and income exert independent negative effects on prejudice. The effect of education is stronger than the effect of income, which is not stable across countries. The relationships between income and prejudice and education and prejudice are mediated by RWA and SDO. We conclude that people of the working class generally endorse an ideological configuration that is well suited for legitimating the social system. Copyright © 2013 John Wiley & Sons, Ltd. [ABSTRACT FROM AUTHOR]

We apply a time assignment model system to estimate and analyse spatial differences in the values of work and leisure for segments of travellers who work in Santiago, Chile, a large, spatially segregated South American capital. The sample was obtained from the latest available Origin Destination Survey; it includes weekly time use and socio-economic characteristics, which represent the differences across zones. Seventeen segments are defined according to gender, age, family structure and zone of residence. Positive values of the marginal utility of work are obtained for women and youngsters, and negative for men and elders. Women without children showed larger values than mothers. Results are explained in terms of income hierarchy and committed time. [ABSTRACT FROM AUTHOR]

Most Latin American economies ended the twentieth century further behind the United States (in terms of productivity) than they had been in 1950. We investigate whether this reflects the effect of occasional economic setbacks or a systematic tendency to fall behind the United States. This is done using a time-series approach that allows for up to two structural breaks in a series. We find evidence that relative productivity is a (broken) trend-stationary process for most of the 18 countries considered but that only one, Chile, shows evidence of catching up with the United States at the century’s close. [ABSTRACT FROM AUTHOR]

Objective: To investigate the association between socioeconomic position and periodontal diseases among adolescents. Methods: Data were obtained from 9203 Chilean high school students. Clinical examinations included direct recordings of clinical attachment level and the necrotizing ulcerative gingival lesions. Students answered a questionnaire on various dimensions of socioeconomic position. Seven periodontal outcomes were analyzed. Logistic regression analyses were used to identify socioeconomic variables associated with the periodontal outcomes. Results: The occurrence of all periodontal outcomes investigated followed social gradients, and paternal income and parental education were the most influential variables. Conclusions: The study demonstrates the existence of significant social gradients in periodontal diseases already among adolescents. This is worrying, and indicates a new potential for further insight into the mechanisms of periodontal disease causation. [ABSTRACT FROM AUTHOR]

Copyright of Population & Development Review is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)