Simulating Sustainability: Guiding Principles to Ensure Policy Impact

2015 ◽  
pp. 3-12 ◽  
Author(s):  
Alex Smajgl
Keyword(s):  
Policy Impact ◽  
Guiding Principles

Guiding Principles for Team Stress Measurement

2012 ◽  
Author(s):  
Aaron S. Dietz ◽  
Mary Jane Sierra ◽  
Kimberly Smith-Jentsch ◽  
Eduardo Salas
Keyword(s):  
Stress Measurement ◽  
Guiding Principles

Law and policy impact

2012 ◽  
Author(s):  
Hakan Seckinelgin ◽  
Susan Timberlake
Keyword(s):  
Policy Impact ◽  
Law And Policy

Improving the integrated reporting of electric-power industry companies

2020 ◽  
Vol 23 (8) ◽  
pp. 922-939
Author(s):  
N.V. Malinovskaya ◽  
M.D. Malinovskii
Keyword(s):  
Comparative Analysis ◽  
Electric Power ◽  
Electric Power Industry ◽  
Power Industry ◽  
Integrated Reporting ◽  
Strategic Objectives ◽  
Methods Of Analysis ◽  
Analysis And Synthesis ◽  
Guiding Principles

Subject. This article deals with the issues relating to improving integrated reporting in terms of dovetailing strategic objectives with capital changes. Objectives. The article aims to develop a system of indicators for disclosure of capital types in integrated reporting of electricity generating companies, as well as recommendations aimed at implementing the fundamental concepts and guiding principles of integrated reporting. Methods. For the study, we used the methods of analysis and synthesis, comparison, generalization, and abstraction. As a case study, we conduct a comparative analysis of the disclosure of six types of capital by the largest electricity generating companies, namely PAO Inter RAO, AO Rosenergoatom and PAO RusHydro. Results. The article formulates proposals for disclosure of capital information to address such a lack of accountability as a contradiction to the principle of coherence. It proposes a system of indicators (core and additional) for disclosure of six types of capital by electricity generating companies. Conclusions. A significant reporting problem is the lack of correlation between key strategic objectives and capital changes. The formulated recommendations for disclosure of capital information can help solve this problem, and increase the attractiveness of the integrated report for capital providers.

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