Emerging Trends on Sustainability/Integrated Reporting: Public and Private Perspectives

Author(s):  
Sónia Monteiro ◽  
Verónica Ribeiro ◽  
Kátia Lemos
Author(s):  
Alberto Peralta ◽  
Mohamed Salama

Indeed, the COVID-19 pandemic has seriously impacted many businesses with irredeemable consequences, while the rest are trying to keep rowing, believing that making business as usual will save them. Only a few embarked on what academics call the innovation of business models. And they are doing it at the speed of light because the world they knew is no longer the same. The event management domain is not different. There is an urgent need to consider the impact of the emerging trends and the unexpected turbulence on the event industry, in general, and event management in particular. There is a common consensus that business model innovation can provide an effective path towards acquiring competitive advantage. Still, event management practice seems to be facing real challenges connecting related concepts like eco-innovation, stakeholder engagement, long-term sustain- ability (based on the triple bottom line) and impact of public and private governance from both the supply and demand sides. In short, there are very few examples in the industry that connect eco-innovation and the ways organisations create, deliver and capture value (the value cycle), and avoid leaving value uncaptured (Yang et al., 2017). The few examples of the value cycle connected to eco-innovation – i.e., connecting business models and sustainable innovation – concentrate on properly integrating the eco-innovated products, services, processes with working business models. The sort of linear thinking that advocates pursuing the sustainability of a business model by just producing greener or environmentally-conscious services seldom considers eco-innovation of business models as driven by valueholders’ needs and interests. This chapter will discuss how business models in the event industry, while aiming to achieve the sustainability goals, balancing economic, social and environmental needs and requirements for better or greener products and extended value proposals, should realise that these are imposed by the valueholders affecting their value creation, delivery and capture cycle. The chapter starts with an introduction, explaining the relevant basic concepts of business models (BM), business model innovation (BMI) and sustainable business models (SBM) while linking to the concept of eco-innovation. The remaining sections explicate the concept of valueholder from a SBM perspective and its impact on the development and implementation of the SBM. The discussion starts by looking at how the concept of (institutional) logic can help to implement business model eco-innovation, with emphasis on the behavioural aspects that influence the decisions made, which determine the effectiveness of the BM.


2018 ◽  
Vol 5 (01) ◽  
Author(s):  
Sanjeev Kumar ◽  
Prem Prakash

This paper analyses the growth and structure of NPAs in priority and non-priority sector lending of public vis-a-vis private sector banks from the year 2004 to 2017. The exponential growth rate, co-efficient of correlation and co-efficient of variation has been calculated. The null and alternative hypothesis with respect to NPAs has been tested with t-test at 5% level of significance. It was found that, both the priority and nonpriority sector NPAs have contributed significantly to total NPAs of the banks. However, non-priority sector NPAs contribution to total NPAs was found to be more than priority sector NPAs, both in case of public as well as private sector banks from the year 2013 onwards. The reduction in entire NPAs is difficult for the banks in the short as well as long run, keeping in view the risks attached with the priority sector lending on the one hand and the social responsibility of the banking sector on the other hand. It is recommended that, government, policy makers, private and public sector banks should make efforts for reducing sector-wise NPA


Author(s):  
Kelvin Joseph Bwalya ◽  
Saul F. C. Zulu ◽  
Peter Mazebe II Mothataesi Sebina

The recent past has seen many interventions aimed at merging traditional records management approaches with emerging trends such as electronic records (e-Records), electronic government (e-Government) and Knowledge Management (KM). This has largely cascaded from the belief that appropriate records management practices may positively contribute to transparency, accountability, efficiency and increased productivity both in the public and private sector business value chains. However, realization of the full potential of records management in the realm of e-Government cannot be achieved if multi-disciplinary factors impacting on records management are ignored when drawing implementation strategies and roadmaps. This chapter utilizes extensive literature reviews to probe the best ways of implementing records management with KM in the public sector in the context of e-Government. The chapter posits that the application of KM is still in its infancy as the concept had yet to take root in the public sector.


2014 ◽  
Vol 7 (1) ◽  
pp. 231-250 ◽  
Author(s):  
Ben Marx ◽  
Ahmed Mohammadali-Haji

Companies should behave as responsible corporate citizens and conduct their business in a manner that meets existing needs without compromising the ability of future generations to meet their needs. Thus they should protect, enhance and invest in the wellbeing of the economy, society and the natural environment in which they do business. Annual reporting format of financial reporting does not take cognisance of stakeholders’ needs in this regard, and there is a need for reporting that brings together financial, sustainability, management commentary and governance aspects in a coherent, simplified and concise manner.The objective of this paper is twofold: it aims, firstly, to provide a brief overview of the development of integrated reporting, and, secondly, to provide evidence regarding the integrated reporting practices at the largest listed companies in South Africa. This is done through a literature review of current corporate governance and sustainability developments, supported by empirical evidence obtained from assessing, through content analysis, the integrated reporting practices of the top 40 companies on the Johannesburg Securities Exchange, South Africa. The study found that although integrated reporting is evolving, inconsistencies still exist regarding the process to follow, format, content, and value thereof. The study is of specific relevance for Africa with its rich mineral resources, as it is of vital importance that companies that do business on the continent behave as responsible corporate citizens, respect the environment and society, and provide accurate, reliable and credible reporting on their financial and sustainability performance to all of their stakeholders in a simplified and integrated manner.


2018 ◽  
Vol 22 (5) ◽  
pp. 434-453 ◽  
Author(s):  
Wondwosen Tamrat ◽  
Damtew Teferra

The changing landscape of higher education over the past few decades has increasingly brought internationalization to the fore as one major manifestation of the educational systems of both developed and developing countries alike. As part of this global trend, the Ethiopian higher education sector has, in the past decade, begun to exhibit some of the emerging trends of internationalization despite the paucity of data that portray the phenomenon in an organized manner. This study was conducted to address the prevailing deficiencies with particular focus on identifying the dominant manifestations of internationalization in Ethiopia’s public and private higher education institutions. Data were drawn from nine public and six private institutions using questionnaire and focus group discussion. The major findings of the study revealed that institutions consider internationalization as an important activity for the purposes of promoting teaching and resource mobilization, international research projects, and academic quality and standards. However, in most of the surveyed universities, internationalization was found to be more of an ad hoc and reactive process than a systematically administered proactive undertaking. On the basis of the findings that portray the features of a nascent system, the need for cohesive policies, strategic directions, and operational efficiencies both at national and institutional levels has been projected.


2017 ◽  
Vol 32 (1) ◽  
pp. 24-41 ◽  
Author(s):  
John Abernathy ◽  
Chad Stefaniak ◽  
Anne Wilkins ◽  
Jacqueline Olson

Purpose The purpose of this paper is to identify and synthesize the current academic literature on emerging trends to increase CSR reporting credibility. Design/methodology/approach This paper synthesizes literature on emerging trends to increase CSR reporting credibility from the past ten years, focusing mainly on the most recent five years, by searching ABI/Inform and Business Source Premier for academic papers containing the following keywords: Corporate Social Responsibility (CSR) Reporting, CSR, Sustainability, and Social Responsibility. Findings This paper identifies four relatively unexplored trends to improve CSR credibility: CSR assurance, integrated reporting, CSR reporting standards, and CSR regulation. Research limitations/implications This study will be of use to academic researchers to facilitate research and discussion on the credibility of CSR disclosure. Practical implications Regulatory agencies, boards of directors, customers, suppliers, and investors are increasingly using CSR information for decision making; therefore the credibility of the information is important. Originality/value Much of the extant research investigating CSR has focused on financial performance metrics. The study synthesizes the recent CSR literature, including some interdisciplinary research focusing on emerging accountability trends in reporting. The authors identify several research opportunities that will enhance the authors’ understanding of CSR reporting.


2021 ◽  
Vol 1 (2) ◽  
Author(s):  
Sara Trucco ◽  
Maria Chiara Demartini ◽  
Valentina Beretta

AbstractThis commentary argues that the integrated thinking could support the simultaneous consideration of different stakeholders' groups to ensure that the SDGs can be achieved as a whole. Prior research, indeed, has argued that social and environmental accounting should put forward actions against unsustainability. Recent literature and international bodies report action to mitigate the negative impacts of unsustainability globally, such as the introduction of the 17 Sustainable Development Goals (SDGs) to set an agenda for the implementation of sustainable development. The implementation of the SDGs has not thus far resulted in the expected outcomes, since there is a lack of focus on how to identify interdependencies among different goals. Integration in SDGs has emerged as an approach to promote actions in this regard, but only a limited number of studies have put forward how integrated reporting and thinking can support the implementation of actions and the monitoring of their progress. Therefore, a paradigm shift in the implementation of an integrated approach in monitoring sustainable development worldwide should be promoted. This could have economic, financial and business consequences; for instance, to support national development plans by creating national financing frameworks, to improve internal decision making and information for investors, to effectively engage the public in sustainability practices such as a Green New Deal and to enhance the perspective of both public and private sector. The adoption of integrated reporting (IR) can describe the value creation process of an organization, by considering the influence of the external environment, relationships, and various resources. By including the concept of sustainable development, the revised IR Framework can be translated at various levels of analysis, by helping firms, local authorities, countries, or other stakeholders in developing proper strategies to improve their process of sustainable development creation. Areas for fruitful future research can be addressed to identify those interdependencies among goals that could effectively enable the SDGs to be universal, indivisible, and interlinked. A further call for research could be focused on what interconnections in the SDGs could be developed across sectors, societal actors, and between and among low, medium, and high-income countries.


Author(s):  
Minu Mathew ◽  
Chandra Sekhar Rout

This review details the fundamentals, working principles and recent developments of Schottky junctions based on 2D materials to emphasize their improved gas sensing properties including low working temperature, high sensitivity, and selectivity.


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