Sustainability Reporting in Poland: An In-depth Analysis with Reference to the RESPECT Index Companies

2017 ◽  
pp. 109-127
Author(s):  
Cezary Kochalski ◽  
Grzegorz Mikołajewicz ◽  
Jarosław Nowicki ◽  
Piotr Ratajczak
Keyword(s):  
Sustainability Reporting ◽  
Depth Analysis

scholarly journals Value creation disclosure: the international integrated reporting framework revisited in the light of stakeholder theory

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Renata Paola Dameri ◽  
Pier Maria Ferrando
Keyword(s):  
Stakeholder Theory ◽  
Value Creation ◽  
Sustainability Reporting ◽  
The European Union ◽  
Integrated Reporting ◽  
Health Care Organisation ◽  
Content Type ◽  
Non Profit ◽  
Reporting Framework ◽  
Depth Analysis

Purpose The paper aims to propose an integrated reporting (IR) framework rooted in Freeman’s stakeholder theory (ST). The proposed framework modifies the international integrated reporting framework (IIRF) and aims to overcome criticisms related to its focus on investors and the abandonment of sustainability. Design/methodology/approach The paper develops a modified IIRF based on an in-depth analysis of the IR and ST literature. The framework was then applied to a non-profit health-care organisation to verify its theoretical assumptions. Findings The modified IIRF was conceived as a ready-to-use tool. By applying it to a business case, it was validated with respect to whether and how it could help achieve better and more stakeholder-oriented reporting. The findings enabled us to validate the use of the tool not only for reporting but also for the self-assessment of organisations with respect to embedding ST. Research limitations/implications The modified IIRF was implemented only in one case, and further implementations are needed to comprehensively identify its strengths and weaknesses, both in for-profit and non-profit organisations. Practical implications The revised IIRF represents an updated tool for reporting and disclosing the value created by an organisation for itself and for its stakeholders including the external entities affected by the impacts engendered by the organisation. In this way, the IIRF can give visibility to all value created and the value creation process, including sustainability matters. This allows integrated thinking processes to be incorporated accordingly, supporting better management. Originality/value This paper suggests three adjustments to improve the IIRF’s ability to incorporate ST as a theoretical foundation. The adjusted IIRF is a ready to-use-tool specifically highlighting what value or values an organisation delivers (its outcomes), for whom (its stakeholders) and how (its specific business processes) within a business model effectively connecting them. From this point of view, it fits the rising stream about the evolution of the sustainability reporting fostered jointly by the international integrated reporting council and sustainability accounting standard board, and by the European Union.

Campus sustainability in the Australian higher education sector: divergence and convergence in planning, reporting and tactics

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gavin Melles ◽  
Stefan Lodewyckx ◽  
Thangatur Sukumar Hariharan
Keyword(s):  
Higher Education ◽  
Content Analysis ◽  
Sustainability Reporting ◽  
Content Type ◽  
Campus Sustainability ◽  
Reporting Practices ◽  
Depth Analysis ◽  
External Stakeholders ◽  
Key Indicators ◽  
Country Specific

Purpose This study provides a country-specific and sector-wide study of campus sustainability. Campus sustainability is a key consideration for the higher education (HEI) sector, and campus sustainability officers and managers manage its reporting and planning. Global and country-specific studies to date have focussed on individual organisation narratives, interviews with faculty and management and content analysis of reports and plans. Findings show wide divergence on scope and scale of formalised planning and reporting, few references to sustainability officers and managers’ perspectives and limited reference to organisational theory to explain tactics and strategies adopted. As a result, there are a few country-specific and sector-wide studies. The purpose of this paper is to address the scarcity of country-specific and sector-wide studies into campus sustainability practices in HEI by combining qualitative and quantitative analysis. Design/methodology/approach The authors provide the first sector-wide overview of formal campus sustainability commitments for the Australian public sector HEI (n = 41) in terms of several key indicators – plans, reports and other indicators. Second, the authors use reflexive thematic analysis of interviews (n = 21) with current and former sustainability officers and managers to examine sector organisational reasons for such variation. Third, the authors analyse HEI sector isomorphism and divergence on planning and reporting of campus sustainability from the perspective of institutional theory of organisations. Findings This study finds some convergence on the need for plans, reporting and other engagement elements, albeit without any sector-wide standards being followed. The authors observe a trend towards carbon-neutral (CN) declarations before 2030 although with nuances on emissions scope and increasing inclusion of renewable energy. Interviews identify a range of strategies and tactics adopted for campus sustainability relative to internal and external organisational pressures. Overall, the sector still exhibits weak institutionalisation of sustainability. Research limitations/implications This study interviews a specific and limited cohort (n = 21) and presents an overview of sector reporting, planning and target setting although not a detailed content analysis. Other interview cohorts may have different views on the strategic and tactical purposes of reporting practices, and more in-depth analysis of formal plans and reports should be conducted in the future. Practical implications This study concludes that the Australian HEI sector should consider greater public transparency of its data and reporting actions. Common standards and a benchmarking platform for the sector would improve overall engagement with all internal and external stakeholders. At present, the HEI sector’s message to its key internal and external stakeholders is mixed and needs to change towards a more in-depth institutionalisation of sustainability on campus. Originality/value Particular insights are the value of organisational strategies and tactics as an interpretive framework for HEI campus sustainability and how interviewees attribute sector competitors and self-different motives and tactics. Albeit limited, this is the first mapping of sector approaches to sustainability reporting and planning.

TEM/AEM characterization of fine-grained clay minerals in very-low-grade rocks: Evaluation of contamination by empa involving celadonite family minerals

1996 ◽  
Vol 54 ◽  
pp. 694-695
Author(s):  
Gejing Li ◽  
D. R. Peacor ◽  
D. S. Coombs ◽  
Y. Kawachi
Keyword(s):  
Electron Microscopy ◽  
Volcanic Rocks ◽  
Analytical Electron Microscopy ◽  
Metamorphic Rocks ◽  
New Mineral ◽  
Chemical Compositions ◽  
Low Grade ◽  
Fine Grained ◽  
Depth Analysis ◽  
Mineral Aggregates

Recent advances in transmission electron microscopy (TEM) and analytical electron microscopy (AEM) have led to many new insights into the structural and chemical characteristics of very finegrained, optically homogeneous mineral aggregates in sedimentary and very low-grade metamorphic rocks. Chemical compositions obtained by electron microprobe analysis (EMPA) on such materials have been shown by TEM/AEM to result from beam overlap on contaminant phases on a scale below resolution of EMPA, which in turn can lead to errors in interpretation and determination of formation conditions. Here we present an in-depth analysis of the relation between AEM and EMPA data, which leads also to the definition of new mineral phases, and demonstrate the resolution power of AEM relative to EMPA in investigations of very fine-grained mineral aggregates in sedimentary and very low-grade metamorphic rocks.Celadonite, having end-member composition KMgFe3+Si4O10(OH)2, and with minor substitution of Fe2+ for Mg and Al for Fe3+ on octahedral sites, is a fine-grained mica widespread in volcanic rocks and volcaniclastic sediments which have undergone low-temperature alteration in the oceanic crust and in burial metamorphic sequences.

Doping effects on the geometric and electronic structure of tin clusters

2019 ◽  
Vol 21 (44) ◽  
pp. 24478-24488 ◽  
Author(s):  
Martin Gleditzsch ◽  
Marc Jäger ◽  
Lukáš F. Pašteka ◽  
Armin Shayeghi ◽  
Rolf Schäfer
Keyword(s):  
Density Functional Theory ◽  
Electronic Structure ◽  
Density Functional ◽  
Beam Deflection ◽  
Functional Theory ◽  
Doping Effects ◽  
Depth Analysis ◽  
Trajectory Simulations

In depth analysis of doping effects on the geometric and electronic structure of tin clusters via electric beam deflection, numerical trajectory simulations and density functional theory.

Delay Discounting in Impulsive Behavior

2019 ◽  
Vol 24 (4) ◽  
pp. 312-321 ◽  
Author(s):  
Diana Moreira ◽  
Fernando Barbosa
Keyword(s):  
Delay Discounting ◽  
Human Subjects ◽  
Empirical Studies ◽  
Cochrane Collaboration ◽  
Initial Assessment ◽  
Impulsive Behavior ◽  
Manual Search ◽  
Study Results ◽  
Depth Analysis ◽  
The Future

Abstract. Delay discounting (DD) is the process of devaluing results that happen in the future. With this review, we intend to identify specificities in the processes of DD in impulsive behavior. Studies were retrieved from multiple literature databases, through rigorous criteria (we included systematic reviews and empirical studies with adult human subjects), following the procedures of the Cochrane Collaboration initiative. Of the 174 documents obtained, 19 were considered eligible for inclusion and were retained for in-depth analysis. In addition, 13 studies from the manual search were included. Thus, a total of 32 studies were selected for review. The objectives/hypotheses, results, and the main conclusion(s) were extracted from each study. Results show that people with pronounced traits of impulsivity discount rewards more markedly, that is, they prefer immediate rewards, though of less value, or postponed losses, even though they worsen in the future. Taken together, the existing data suggest the importance of inserting DD as a tool for initial assessment in conjunction with measures of addiction and stress level, as well as the consideration of new therapies.

No Depth Analysis for Freud

1958 ◽  
Vol 3 (6) ◽  
pp. 145-148
Author(s):  
ROBERT R. HOLT
Keyword(s):  
Depth Analysis

Fiscal rules: Excessive limitation or indispensable instrument of fiscal sustainability?

2016 ◽  
pp. 5-29 ◽  
Author(s):  
E. Gurvich ◽  
I. Sokolov
Keyword(s):  
Historical Data ◽  
Federal Budget ◽  
Fiscal Sustainability ◽  
Fiscal Rules ◽  
External Shocks ◽  
Base Price ◽  
Depth Analysis ◽  
Fiscal Balance ◽  
Lower Size ◽  
Budget Expenditure

In-depth analysis of international and Russia’s experiences with implementing fiscal rules is presented. Theoretical and empirical evidences are suggested in favor of retaining the present fiscal rules with some modifications aimed at ensuring: a) a relatively stable level of federal budget expenditure with guaranteed full execution of all commitments; b) countercyclical fiscal policy, based on flexibleand proper reaction to revenue changes; and c) robustness of fiscal rules to internal and external shocks. The main new features suggested include modified calculation of the oil base price, different measurement of cyclical fiscal revenues, lower size of structural fiscal balance, and thorough specification of sources for each item of the balance. The modified rules envisage increased flexibility by relaxing to a pre-set extent and for a pre-set time spending limits in response to extreme shocks. The suggested version of fiscal rules has been tested by application to historical data for 2005-2015, and macro projections for 2015-2025.

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