Sustainability Reporting in the Mining Sector: Exploring Its Symbolic Nature

2017 ◽  
Vol 58 (1) ◽  
pp. 191-225 ◽  
Author(s):  
Kathrin Böhling ◽  
Diego I. Murguía ◽  
Julieta Godfrid
Keyword(s):  
Case Study Research ◽  
Sustainability Reporting ◽  
Common Interest ◽  
Mining Sector ◽  
Mining Companies ◽  
Political Effects ◽  
The World ◽  
Sustainability Reports ◽  
Societal Expectations

Sustainability reporting (SR) has become a well-entrenched practice in the mining sector. Failure to adequately live up to societal expectations is now considered a significant threat to the viability of the industry. There is general agreement that broad endorsement of standards for nonfinancial disclosure supports mining companies to improve their image, while conflicts persist. Because sustainability reports “speak” on behalf of sustainably operating organizations and may create socio-political effects, we explore the symbolic nature of SR. We conceive of SR as a performative practice to research how it interferes with the world that it seeks to represent. Our case study research suggests that conformity with global templates is not an end in itself but might create below-compliance effects if a common interest in mining is developed in local arenas that avoids clarification of impacts and maintains ambiguity over responsibility.

scholarly journals Disharmoni Keluarga Ditinjau dari Intensitas Komunikasi

2018 ◽  
Vol 12 (2) ◽  
Author(s):  
Nisfi Laili Munawaroh ◽  
Nur Azizah
Keyword(s):  
Physical Environment ◽  
Field Observation ◽  
Case Study Research ◽  
Qualitative Approach ◽  
Self Image ◽  
The Family ◽  
The World ◽  
The Right ◽  
Harmonious Family

A harmonious family is the most beautiful treasure in the life of the world. A harmonious family can be a wonderful spirit to do everything. But sometimes life in the family will find problems. So that harmonious family atmosphere is often eroded by these problems. Actually, every problem will find the right solution if a family can communicate intensely.This study focuses on family disharmony in terms of communication intensity. This study uses a qualitative approach to the type of case study research. The subjects of this study were DT, WI, LL, SG, LM, ES, and HT. The data presented is obtained by doing field observation directly with the support of interviews to the related subjects. The data is presented in the form of words, then analyzed to be taken conclusion as the result of research.After the researcher conducted the initial observation and found the family who in the disharmonic condition in Karangpucung village, Purwokerto Selatan subdistrict, the writer do deeper observation and interview related to family disharmony in terms of communication intensity.The results showed that the intensity aspects of communication in DT and WI families were: 1) attention during communication, 2) regularity, 3) message width, and 4) message depth. In addition, the intensity of communication factors in DT and WI families are 1) self-image and image of others, 2) psychological atmosphere, 3) physical environment, 4) tendency to lead together, and 5) dislike trust as a telling place between DT and WI

scholarly journals Investigating performance indicators disclosure in sustainability reports of large mining companies in Ghana

2017 ◽  
Vol 17 (4) ◽  
pp. 643-660 ◽  
Author(s):  
Clement Lamboi Arthur ◽  
Junjie Wu ◽  
Milton Yago ◽  
Jinhua Zhang
Keyword(s):  
Content Analysis ◽  
Performance Indicators ◽  
Large Scale ◽  
Sustainability Reporting ◽  
Current Status ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Mining Companies ◽  
Sustainability Reports ◽  
The Government

Purpose The purpose of this study is to examine the degree, contents and trend development of Global Reporting Initiative (GRI) performance indicators disclosed in sustainability reports of large mining companies in Ghana. Design/methodology/approach Content analysis methods are used to analyse 50 sustainability reports of ten large-scale mining companies in Ghana, covering the period 2008-2012. Findings The study finds that there has been a widening and increasing trend in the disclosure of performance indicators in sustainability reports of the large mining companies in Ghana, in accordance with GRI guidelines. The findings suggest that good progress in the strategic sector has been made in the voluntary adoption of the GRI guidelines to increase transparency, credibility and comparability in sustainability reporting. The findings also indicate areas to be improved. Practical implications The Government of Ghana and the Ghana Chamber of Mines could learn from the findings about the current status of this matter in order for them to formulate policies and regulations which would encourage the mining sector in moving forward in the adoption of international reporting standards. Originality/value This paper initializes investigation into the degree, contents and trends of performance indicators in sustainability reports of large mining companies in Ghana using content analysis.

scholarly journals The Politics of the Multi-Local in Disaster Governance

2020 ◽  
Vol 8 (4) ◽  
pp. 366-374 ◽  
Author(s):  
Samantha Melis ◽  
Raymond Apthorpe
Keyword(s):  
Disaster Response ◽  
Case Study Research ◽  
Theory And Practice ◽  
One Dimension ◽  
Power Dynamics ◽  
Local Power ◽  
Multiple Dimensions ◽  
The World ◽  
Local Actors

‘Localisation’ became the new buzzword after the World Humanitarian Summit in 2016. However, the nature of the commitment to localisation since has been questioned. What is ‘the local’? How does localisation work in practice? With little empirical research, generalities in theory and practice have prevailed, preventing a nuanced approach to conceptualising the local. This study aims to build a foundation for the understanding of connotative, nuanced ‘locals’ and to explore the multiple dimensions of the local in both theory and practice. The methodology of a case study research, with a semi-structured and flexible approach, facilitated the identification of different elements of a locally led response that resounded in each of the cases. Combined with a literature review, this article aims to answer the questions: What underlying assumptions regarding the local are found in localisation rhetoric, and how do multi-local dynamics challenge locally led disaster response in practice? Answering this question necessitates deconstructing the multi-local in theory and critically examining expressions concerning the local in practice. In this study, one dimension of the local that was observed was ‘the local as locale,’ with the local describing primarily national actors as opposed to the international, without taking local power dynamics into account. The local was also seen in terms of governance, where local–national relations and intranational strife characterised locally led responses, and the national focus excluded local actors who were not usually involved in governance. The local also became a source of legitimation, with local, national and international actors all using the discourse of ‘the state in charge’ and ‘the community knows best’ to legitimise their own role as response actors while disputing others’ capacities. The multi-local lens provides a perspective with potential to change current practices and contribute to a more transformative agenda.

scholarly journals Pengembangan Industri Kreatif dari Iluminasi Naskah Kuno Pariangan: Studi Motif Batik Pariagan, Sumatra Barat

Manuskripta ◽  
2019 ◽  
Vol 9 (2) ◽  
pp. 1
Author(s):  
Irwan Malin Basa
Keyword(s):  
Case Study Research ◽  
Local People ◽  
Creative Industry ◽  
Case Study Approach ◽  
Human Right ◽  
Study Approach ◽  
The World ◽  
The Republic ◽  
Personal Collection

Abstract: This article discussess about the creative industry development from the illumination of manuscripts in Pariangan.  This research was conducted in Pariangan for six months.  A case study approach was applied in this research with some consideration.  First,   Pariangan is called as one of the most beautiful villages in the world since 2012.  It was anounced by the most popular travel magazine in America named American Budget Travelers. Second, it has many traditional manuscripts written in Arabic, Malay and Minang language.  The manuscripts were saved in surau, in traditional houses and also as a personal collection.  Most of the the manuscripts have different beautiful illumination.  Third, to empower local people to revitalize their “lost” tradition to make the design of batik.  The result of this research shown that there were twenty five of the batik designs which performs local wisdom of Pariangan.  Until now there were 13 of the designs have been registered to the ministry of Law and Human Right of the Republic of Indonesia.  The last one is local people of Pariangan are able to make batik again. --- Abstrak: Tulisan ini membahas masalah pengembangan industri kreatif dari iluminasi naskah kuno yang ada di Pariangan, Tanah Datar, Sumatera Barat. Penelitian ini menggunakan metode case study research dan dilaksanakan selama enam bulan.  Ada beberapa alasan untuk melaksanakan penelitian ini di Pariangan. Pertama, Pariangan adalah desa terindah di dunia menurut majalah pariwisata terkenal dari Amerika yaitu American Budget Travelers.  Kedua, Pariangan memiliki banyak naskah kuno yang memiliki ragam hias atau iluminasi yang indah dan naskah naskah tersebut masih tersimpan di surau, rumah gadang dan koleksi pribadi masyarakat.  Ketiga, untuk memberdayakan penduduk lokal tentang tradisi mereka yang pernah hilang yaitu mencelup kain.  Sebagai hasilnya, sudah tiga belas design batik yang didaftarkan sebagai Hak Cipta dan Hak Kekayaan Intelektual ke Kementerian Hukum dan Hak Azazi Manusia Republik Indonesia.  Dan yang terakhir adalah masyarakat Pariangan bisa melestarikan tradisi mereka dengan membuat batik kembali yang dulu pernah hilang.

scholarly journals The Effect of Accounting Disclosure about Sustainability Reports on the Ability of Banks to Going Concern - Case Study of Arab Bank

2020 ◽  
Vol 10 (2) ◽  
pp. 234
Author(s):  
Ammar Daher Bashatweh ◽  
Salam Nawaf AlMomani
Keyword(s):  
Commercial Banks ◽  
Sustainability Reporting ◽  
Community Resources ◽  
Financial Indicators ◽  
Social Dimensions ◽  
Return On Assets ◽  
Accounting Disclosure ◽  
Going Concern ◽  
Sustainability Reports

The main objective of the study was to identify the effect of accounting disclosure of sustainability reports on Going Concern in the Arab Bank. To achieve the objective of the study, the content of the sustainability reports issued by Arab Bank were analyzed to identify the disclosure level for the economic, environmental and social dimensions in accordance to the (GRI,2014) initiative indicators. Furthermore, the Going Concern ability of the bank was measured using a set of financial indicators selected based on the results reported in previous literature addressing Continuity in commercial banks. Data used in the current study was taken from the sustainability reports and the annual statements issued by The Arab Bank (2010-2014). The study concluded that there is a significant effect of the disclosure of the dimensions of all the sustainability reporting on the return on assets and the return on equit). The study recommended the need for Arab Bank to disclose the dimensions of sustainability dimension in accordance to the International disclosure Initiative (GRI, 2014).There is also a need for more disclosure of the accounting activities in annual statements to provide a clearer picture for the sustainability accounting statements and annual statements which reflect the Arab Bank concern with respect to sustain the community resources and its ability to Concern Going.

scholarly journals Sustainability Reporting Practices In Indian Mining Companies

2015 ◽  
Vol 10 (2) ◽  
pp. 641-655 ◽  
Author(s):  
Daizy Daizy ◽  
Niladri Das
Keyword(s):  
Financial Performance ◽  
Negative Impact ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Jones Index ◽  
Reporting Practices ◽  
Mining Companies ◽  
Sustainability Disclosure ◽  
The World ◽  
Different Types

Nowadays sustainability reporting can be used for communication purpose in marketing and to show transparency of the company (Kolk, 2000). These types of reports published by organization to disclosed more information on non-financial performance. These report highlighted the company’s commitment towards stakeholders. Various industries throughout the world started disclosing non-financial performance (sustainability reporting) by using various different types of frameworks like Dow Jones index or global Reporting Initiative. In the 21st century sustainability reporting becomes important but in India it’s still in nascent stage. Out of all industries mining should be disclose information on the non-financial performance because of put direct negative impact on society and environment. Moreover mining is considered as one of the most polluting industries in the world. The objective of this paper is to examine and compare the level of sustainability reporting of sample private mining companies and sample public mining companies as GRI framework. It involves an explorative research design to understand the trend and variation in the quality and extent of sustainability disclosure information by top 100 Indian mining companies.

Implementing Namibian Horticultural Market Share Promotion Scheme Through Knowledge Management

2018 ◽  
pp. 214-238
Author(s):  
Frans N. Uusiku
Keyword(s):  
Market Share ◽  
World Trade ◽  
Case Study Research ◽  
World Trade Organisation ◽  
Business Community ◽  
Reliability Test ◽  
The World ◽  
Spss Software ◽  
Intense Debate

The application of Non-Tariff Measures (NTMs) and non-automatic import licensing schemes has been a source of intense debate to date. This case study research assessed the consistency of the implementation of the Namibian Horticultural Market Share Promotion Scheme (MSPS) under the Import Licensing Agreement of the World Trade Organisation (WTO). A Likert scale was used to gauge sentiments on the level of compliance regarding the exceptions enriched in the Agreement, while a reliability test was conducted with the use of SPSS Software to measure the credibility of responses. The chapter further identified problems associated with the administration of the Scheme, and proposed recommendations that are viewed to be responsive to competitive challenges facing industries in the 21st century. The chapter concluded that despite some setbacks, the scheme is generally well accepted in the business community and is compatible with most provisions of the WTO Agreement on Import Licensing Procedures. However, the chapter painted a bleak picture pertaining to the transparency thereof.

Project Maturity Analysis in the Mining Sector

2018 ◽  
pp. 168-183
Keyword(s):  
Mining Sector ◽  
Complex Projects ◽  
Proposed Model ◽  
The World

In this chapter, the authors present a case study with the objective to evaluate the results of the same in the mining sector, one of the sectors in the economy with more relevant complex projects around the world and in which one can easily apply all of the pillars as discussed during the presentation of the model. To better give the reader an understanding about the idea, the authors first introduce the sector and then perform and present the results of the investigation over this case. In order to calibrate the proposed model, the authors decided to apply it by checking at the end if the result achieved was closer than what they imagined for the company.

scholarly journals Creating Shared Values by Integrating UN Sustainable Development Goals in Corporate Communication—The Case of Apparel Retail

2020 ◽  
Vol 12 (21) ◽  
pp. 8806
Author(s):  
Linnea Olofsson ◽  
Cecilia Mark-Herbert
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Sustainability Reporting ◽  
Comparative Case Study ◽  
The Sustainable Development ◽  
Development Goals ◽  
Cherry Picking ◽  
Sustainability Reports ◽  
Textile And Apparel Industry

The textile and apparel industry, while endowed with enormous potential related to the development of countries, is continuously drawing attention to its negative sustainability impacts along their value chains. While apparel retail has been an early adopter to integrate the Sustainable Development Goals (SDGs) into sustainability reports, critics point to the fact that linking sustainability activities to the SDGs is not enough, and cherry-picking low hanging fruit goals is insufficient. To address this potential discrepancy between action and communication, the aim of this study is to explain the perceived value of SDG integration in sustainability reporting in apparel retail. A comparative case study has been conducted of two Swedish apparel retail companies, Lindex and Filippa K, where six sustainability reports from 2015–2017 were reviewed. Empirical findings suggest that there is a correlation between SDG integration, communication maturity, and SDG contribution. The study points to the guiding role the SDGs may have to expand the scope of corporate impact and value in sustainability communication.

scholarly journals Manajemen Sumber Belajar untuk Pembelajaran Integrasi Vocational dan Entrepreneur Skills

2021 ◽  
Vol 1 (10) ◽  
pp. 797-806
Author(s):  
Penni Desti Arini ◽  
Nurul Ulfatin ◽  
Wildan Zulkarnain
Keyword(s):  
Research Design ◽  
Case Study Research ◽  
Qualitative Approach ◽  
Learning Resources ◽  
Learning Resource ◽  
Study Research ◽  
Entrepreneurial Skills ◽  
The World

Abstract: The purpose of this study is to describe the management of learning resources for learning vocational integration and entrepreneur skills. This study uses a qualitative approach with a case study research design. The results of this study are learning the integration of vocational and entrepreneurial skills is supported by the existence of a learning resource called Technopark, which connects the industrial world into the world of education. Then the school is expected to make the best use and management of Technopark. Abstrak: Tujuan penelitian ini adalah mendeskripsikan pengelolaan sumber belajar untuk pembelajaran integrasi vocational dan entrepreneur skills. Penelitian ini menggunakan pendekatan kualitatif dengan rancangan penelitian studi kasus. Hasil dari penelitian ini yaitu pembelajaran integrasi vocational dan entrepreneur skills ini didukung dengan adanya sumber belajar yang bernama Technopark, yaitu penghubung dunia industri ke dalam dunia pendidikan. Maka sekolah diharapkan untuk memanfaatkan dan mengelola Technopark dengan sebaik mungkin.

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