The Future of Business Sustainability: Sustainability Reporting and Assurance

2015 ◽  
pp. 271-304 ◽  
2021 ◽  
Author(s):  
◽  
Zachary Blue

<p>Architecture can be regarded as both a product for the retail environment and as a medium which can influence change in contemporary society. Within the context of the retail environment, architecture becomes intrinsically associated with the concepts of business sustainability because of the needs from investors challenging the needs of the public. Business sustainability within the retail environment is concerned with the success of the tenants occupying the investors' assets whilst the architectural sustainability focuses upon the public acceptance of the space that is transformed once being constructed and in the future. Furthermore, the architecture within the retail environment encapsulates the utilisation of space, crime and neglect prevention, retail attractiveness and targeting users through urban design principles. The research identifies the gap between the urban design principles and the individual business success within the inner-city. This thesis explores the coordination of the urban design principles and shopping mall design principles upon the existing urban fabric which is set to revitalise and improve dilapidated areas within the Wellington inner-city. This is to not only improve the retail location, but also the residential environment which is ever increasing. The shopping mall design principles have been integrated into the retail urban fabric and as the research states, shopping mall design is more successful than the individual street retail by improving the productivity of the businesses as well as allowing a higher grade of space to be created with the additional income and mutual design motivation. Although the shopping mall design principles are traditionally implemented upon a single ownership environment and as such allows a decision to be made through a single official, the inner-city is filled with multiple owners upon the one site which adds limitations to the design that can be manipulated. As such, this thesis designs as though the site is organised under a collective, allowing a common goal to be achieved. The important successful shopping mall design principles have been segregated into four clusters; anchors, configuration, interior aesthetic and control. These clusters combined with the common urban design principles allow the individual small business owners to challenge the large-scale retail businesses putting them out of business. Also, national and international urban and shopping mall precedents have been analysed as showing physical representations of the research studied in the literature review. The design being placed upon a dilapidated area within the Wellington inner-city the success of the design case study will determine the future success of the idea migrating into other areas of Wellington's inner-city. The idea that beginning the concept in the worst case scenario would allow the design to act as a catalyst for growth into already established market areas such as Cuba Street and Courtenay Place.</p>


2012 ◽  
pp. 83-109
Author(s):  
Chris Rowley ◽  
Jayantee Mukherjee Saha ◽  
David Ang

2020 ◽  
Vol 11 (1) ◽  
pp. 460-465
Author(s):  
Mahesh Kumar ◽  
Birajit Mohanty ◽  
Madhusudan Narayan ◽  
Vadera M L

Sustainability reporting is now a mainstream activity of global corporations and is an important issue of the decade. Transparency and accountability for stakeholders are the most demanding issues in pharmaceutical sectors. Companies or Industries can’t survive without sustainable growth. Since most of the stakeholders are aware of recent problems such as community health, climate change, education and development, business sustainability, etc., the demand for disclosures in these areas have also been remarkably increased. Global companies have started business sustainability for economic and non-economic activities of the venture, along with the accountability of external and internal stakeholders towards the goal of sustainable development. This paper examines the sustainability reporting practices of the top 10 economy's pharmaceutical companies across the globe. For this purpose, sustainability reports based on GRI and Non- GRI guidelines for 5 years (2012 to 2016) of the top 10 economy's pharmaceutical companies were collected from the GRI-Database. The number of pharmaceutical companies along with a country name that published sustainability reports has been classified into four categories such as companies with GRI reports are published for 5 years, less than 5 years, Non-GRI reports and mixed reports (GRI &Non-GRI) and a total number of reports published in the given time periods. The results revealed that the sustainability disclosures in Pharmaceutical sectors are dominated by both the 1st and 2nd largest economies across the globe USA, China, and Brazil, and the worst sustainability disclosures are Canada, Italy, Germany, and India. It means pharmaceutical companies in the USA, China, and Brazil are more conscious about sustainability reporting as compare to the rest of the countries of the top 10 economies in the world.   


Author(s):  
Rizky Yudha Pahlawan ◽  
Asbar Asbar ◽  
Ernaningsih Ernaningsih

The current global climate change also has an influence on climate or season in Indonesia. Coastal communities in Jeneponto who work as farmers salt still traditional. Dependence of production activities with weather and climate conditions causes the amount of production to fluctuate. This research aims to (1) analyzing climate projections (rainfall and season length), (2) estimating salt production, and (3) knowing the effect of climate change on the business sustainability (production) of salt in the future. Observation rainfall, RCP 4.5 scenario, and salt production data from 2009 to 2018 were regressed and analyzed descriptively and temporally up to 2100. The results showed an increasing in rainfall and dry season are becoming shorter. The estimated percentage of occurrence salt production above average is 51,3%. Climate change gives effect on salt farming time is getting shorter and salt crystallization time is getting longer. Salt production is more affected by rainfall than season length. The business sustainability (production) of salt in the future is still quite good and need for adaptation measures to face climate change.


2018 ◽  
Vol 1 (1) ◽  
pp. 3
Author(s):  
Linda Salim ◽  
Mohd. Noor Shariff ◽  
Darwina Ahmad Arshad

<p>Using qualitative interviews to understand the mindset of family business leaders in succession, this study proposes that attitude toward conflict is an important decision making element. A collective case studies uncover how attitude toward conflict predicts decision making during succession and influence optimism on the future of the firms. Findings of the study suggest that predecessors who welcome conflicts as a part of family firms take a more relaxed attitude toward succession, with a wider talent pool. This group are also more egalitarian in strategic decision making and optimistic toward the future of the firms. Predecessors who avoid conflict have smaller talent pool, making decisions to nominate few for the position. They is cautious, making decisions for the successors, and are pessimistic about the future of the firms. Contributions from this study are threefold. First, we introduce the use of attitude toward conflict to measure predecessors' behaviors during succession. Second, through identification of attitude toward conflict, we contribute to the literature by predicting predecessors' optimisms toward the future of the firms in the hands of the next generations. Third, this study contributes another dimension to reciprocal nepotism through discovery that family businesses upholding reciprocal nepotism behave differently.</p>


2017 ◽  
Vol 14 (1) ◽  
pp. 41-75
Author(s):  
Janja Hojnik

This article deals with legal aspects of sustainable reporting in the eu. It explores the state of affairs in sustainability reporting regulation and points out recent increased support for integrated reporting by the eu institutions, which lead to the newly adopted Directive 2014/95/eu that obliged the Member States to adopt implementing regulation by 6 December 2016. Consequently large companies within its scope need to adjust their reporting as of their 2017 financial year. The article assesses its achievements as well as points out some missed opportunities of the Directive by deliberating legal alternatives for more effective regulation of non-financial reporting in the future.


2021 ◽  
Author(s):  
◽  
Zachary Blue

<p>Architecture can be regarded as both a product for the retail environment and as a medium which can influence change in contemporary society. Within the context of the retail environment, architecture becomes intrinsically associated with the concepts of business sustainability because of the needs from investors challenging the needs of the public. Business sustainability within the retail environment is concerned with the success of the tenants occupying the investors' assets whilst the architectural sustainability focuses upon the public acceptance of the space that is transformed once being constructed and in the future. Furthermore, the architecture within the retail environment encapsulates the utilisation of space, crime and neglect prevention, retail attractiveness and targeting users through urban design principles. The research identifies the gap between the urban design principles and the individual business success within the inner-city. This thesis explores the coordination of the urban design principles and shopping mall design principles upon the existing urban fabric which is set to revitalise and improve dilapidated areas within the Wellington inner-city. This is to not only improve the retail location, but also the residential environment which is ever increasing. The shopping mall design principles have been integrated into the retail urban fabric and as the research states, shopping mall design is more successful than the individual street retail by improving the productivity of the businesses as well as allowing a higher grade of space to be created with the additional income and mutual design motivation. Although the shopping mall design principles are traditionally implemented upon a single ownership environment and as such allows a decision to be made through a single official, the inner-city is filled with multiple owners upon the one site which adds limitations to the design that can be manipulated. As such, this thesis designs as though the site is organised under a collective, allowing a common goal to be achieved. The important successful shopping mall design principles have been segregated into four clusters; anchors, configuration, interior aesthetic and control. These clusters combined with the common urban design principles allow the individual small business owners to challenge the large-scale retail businesses putting them out of business. Also, national and international urban and shopping mall precedents have been analysed as showing physical representations of the research studied in the literature review. The design being placed upon a dilapidated area within the Wellington inner-city the success of the design case study will determine the future success of the idea migrating into other areas of Wellington's inner-city. The idea that beginning the concept in the worst case scenario would allow the design to act as a catalyst for growth into already established market areas such as Cuba Street and Courtenay Place.</p>


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