scholarly journals Environmental key performance indicators: the role of regulations and stakeholder influence

Author(s):  
Ewelina Zarzycka ◽  
Joanna Krasodomska

AbstractEnvironmental protection is of vital importance and needs to be considered in the context of business strategies, including companies’ reporting decisions. This paper aims to investigate the importance of stakeholders for environmental key performance indicators (KPIs) and the significance of different types of environmental KPIs to various stakeholders. The study is based on a content analysis of the disclosures provided by large public interest companies operating in Poland. The data were processed to produce descriptive statistics as well as classification and regression trees (C&RTs). According to the study results, the sample companies provide a variety of environmental indicators, with a total of 735 KPIs identified. The research confirms the importance of stakeholders interested in environmental issues for corporate decisions regarding environmental KPI disclosure. The study contributes to the extant literature by providing new insights into the importance of different stakeholder groups for the disclosure of environmental KPIs. It may serve as an incentive for standard setters and practitioners to take a proactive approach in further developing and improving environment-related reporting regulations.

2017 ◽  
Vol 25 ◽  
pp. 1-12 ◽  
Author(s):  
Adaranijo Peters ◽  
Emilio Hugues-Salas ◽  
Matthias Gunkel ◽  
Georgios Zervas

Author(s):  
R. Sommer ◽  
S. Linder ◽  
H. Ziemainz ◽  
P. Gelius

Abstract Objective The aim of this study was to map the phases and individual steps of the cooperative planning process, a specific participatory approach frequently used in German sports and physical activity promotion, and to explore facilitators, barriers, and challenges experienced by those leading its implementation in selected projects. Background More than half of the global population is not physically active enough. Therefore, the demand for more effective physical activity programs is growing. Participatory-based interventions, using the cooperative planning process, offer the potential to plan new programs that match population group and setting characteristics. This approach was extensively applied in German sports and physical activity fields, serving as a mechanism to develop and implement specific measures to change the population’s behaviour. We analysed four German empirical projects promoting sports and physical activity to identify how the approach was adapted to each project, which phases were considered, and which key performance indicators enhanced (facilitators), exacerbated (barriers), or challenged the process. Methods This study used a mixed-methods approach, including a systematic analysis of documents (n = 10) and in-depth, semi-structured interviews (n = 4) with the empirical projects’ scientific members. Results The cooperative planning process was shaped across its phases by several facilitators, challenges, and barriers. Diverse assessment procedures and recruitment tools can facilitate preparation of the process, while moderation requires particular attention during the development phase. Identifying a champion in the transition subphase and providing ongoing scientific counselling can assure the implementation of an action plan with tailored measures for sports and physical activity promotion. Conclusions This study contributes to a better understanding of the complexity of the cooperative planning approach and, therefore, flexibility in sports and physical activity promotion projects. Many preparation actions, several challenges in the planning process, and a critical transition in implementation responsibilities should be considered by future projects intending to adopt the approach.


2015 ◽  
Vol 3 (2) ◽  
pp. 13-15
Author(s):  
Быкова ◽  
Marina Bykova

The paper analyzes factors, responsible for shaping the organizational human capital, and highlights the interrelation between these factors and tendencies, affecting the key performance indicators of an organization. Specific features of the human capital development are identified, and different views on the “human capital” concept are considered. Further, the author analyzes the interrelation between human capital and production level. The role of human capital in the organizational development and in shaping its innovation processes are also defined.


2021 ◽  
Vol 11 (2) ◽  
pp. 55-67
Author(s):  
Moetaz Soubjaki ◽  
Radwan Choughri ◽  
Hussein Al Jardali

The application of key performance indicators (KPIs) within institutions has proven to be difficult task. Until now, its effective implementation is considered one of the key determinants to the performance and success of a business. This research will explore the role of implementing KPIs for faculty members within higher education (HEI) in Lebanon. This study will seek to explore two key hypotheses (i) there is no statistically significant role of Key Performance Indicators (KPIs) for faculty members in quality assurance in higher education in Lebanon and hypothesis and (ii) there is a statistically significant role of Key Performance Indicators (KPIs) for faculty members in quality assurance in higher education in Lebanon. Hypothesis (ii) will prove to be true with the results for hypothesis one showing to be incorrect. A total of 200 participants from across different higher education institutions within Lebanon will be involved within the study.


2019 ◽  
Vol 45 (3) ◽  
pp. 250-272
Author(s):  
Shelagh Campbell ◽  
Johanna Weststar

The labor climate of an organization can have a great impact on productivity and efficiency. Managing this climate is often left to union stewards and management-side labor relations representatives. While there is a large literature on the role of union stewards, little is written about the role that management-side labor relations representatives play in establishing or maintaining positive labor-management relations. Building from a series of interviews with labor relations representatives in Canada and a nationwide pilot study of frontline industrial relations workers, we model the role of the labor relations representatives and their specific job actions in the established model of labor climate. Considering personal, structural, and attitudinal antecedents and measures of individual effectiveness, the study reveals that flexibility and informality matter more than formal education in industrial relations for creating positive labor climate. The study results indicate that labor relations representatives have the potential to play an important role in maintaining positive labor climate, if given more opportunity to take a proactive approach.


2013 ◽  
Vol 2 (4) ◽  
pp. 38-51
Author(s):  
Barry McAuley ◽  
Alan Hore ◽  
Roger West

The Facilities Manager occupies a unique position within the lifecycle of a building asset, as he/she is one of the only Architecture/Engineering/Construction (AEC) and Facilities Management (FM) professionals who is in a position to view the product of the entire design and build process and is responsible for the operational phase which incurs approximately five times the initial capital cost. Despite the potential benefits that the Facilities Manager offers, this profession still does not command the recognition it deserves within the AEC/FM sector. This is beginning to change through the introduction of Building Information Modelling (BIM). In order for the BIM process to be maximised it is imperative that the Facilities Manager plays a much more important role within the design and construction process. Despite this, at present the role of the Facilities Manager within this process is still uncertain with no set Key Performance Indicators (KPI) or role designation being specified to date. This paper outlines how the Facilities Manager can play a pivotal role in the BIM process and, in particular, will aim to establish the basis for a number of KPIs by Facility Managers which will in turn lead to a more robust Lean FM practice.


2020 ◽  
Author(s):  
Lucian Cernat ◽  
Malgorzata Jakubiak ◽  
Nicolas Preillon

2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Adel A. Daryakin ◽  
Alexey A. Sklyarov ◽  
Konstantin A. Khasanov

The article shows the importance of key performance indicators in banking activities, the factors that determine the key performance indicators, the reasons for choosing a specific key performance indicator and the correct use of key performance indicators. The analysis of key performance indicators used in banking activities was carried out. The general classification of key performance indicators most often used in banking activity is given. Comparative analysis of the listed credit organizations on the main banking key performance indicators were carried out. To assess the effectiveness of credit institutions, economic and mathematical modeling is presented. The resulting factor of the model is the bank multiplier, and the independent variables are the most frequently used in the banking activity key performance indicators. Based on the economic and mathematical modeling, the forecasted values are computed, calculated as a trend over the last two years for all independent variables and a bank multiplier. The expert commentary is drawn from the prediction measures of the independent variables for the last two years. In addition, the article lists the reasons for the fall in the bank multiplier among the listed credit organizations


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