Information and Analytical Support for Sustainable Development of Companies Based on IFRS

Auditor ◽  
2021 ◽  
Vol 7 (11) ◽  
pp. 43-49
Author(s):  
S. Puchkova ◽  
Yu. Sotneva
Keyword(s):  
Sustainable Development ◽  
Climate Risk ◽  
Risk Disclosure ◽  
The Sustainable Development ◽  
Development Initiatives ◽  
Development Risks

The article focuses on the sustainable development initiatives and sustainable development standards, which are the bases of information-analytic analysis, helping investors to understand the IFRS’ role in climate risk disclosure and other sustainable development risks.

Capacity Development Initiatives for Marginal Communities

2006 ◽  
pp. 318-353 ◽  
Author(s):  
M. Aminul Islam ◽  
Elena Murelli ◽  
Frederick Noronha ◽  
Hakikur Rahman
Keyword(s):  
Sustainable Development ◽  
Developing Countries ◽  
Food Security ◽  
Disaster Preparedness ◽  
Capacity Development ◽  
Information And Communications Technology ◽  
Comprehensive Treatment ◽  
The Sustainable Development ◽  
Development Initiatives ◽  
Development Network

Capacity development initiatives for marginal communities with information and knowledge under the contemporary global scenario perhaps could be one of the effective instruments to make a meaningful change towards sustainable human development in developing countries. Information networking can play a key role in the initiatives toward enhancing opportunities for improved livelihood, health for all, food security, disaster management, and sustainable development. Best practices are already known in this regard such as e-commerce for better livelihood and employment, telemedicine for health, tele-food for food security, early warning for disaster preparedness, and sustainable development network as a comprehensive treatment for the sustainable development. This chapter focuses on how capacity development initiatives for marginal communities work with reference toward achieving the Millennium Development Goals (MDGs) in developing countries. It approaches the issues and concerns related with the empowerment of the marginal communities, problems, and apprehensions in human and social capacity development in the information and communications technology (ICT) sector. A lot more effort is required from governments, NGOs, and other multilateral agencies in order to bring about a sustainable mechanism of ICT planning, implementations, and development in developing countries. This chapter aims at highlighting the importance of ICT development, and the issues and concerns that are related for its expansion in the developing world for securing sustainable development.

scholarly journals Asymmetrical Development across Transboundary Regions: The Case of the Torres Strait Treaty Region (Australia and Papua New Guinea)

2018 ◽  
Vol 10 (11) ◽  
pp. 4200 ◽  
Author(s):  
Sara Busilacchi ◽  
James Butler ◽  
Ingrid Van Putten ◽  
Yiheyis Maru ◽  
Joseph Posu
Keyword(s):  
Sustainable Development ◽  
Human Development ◽  
Papua New Guinea ◽  
Census Data ◽  
New Guinea ◽  
Unintended Consequences ◽  
The Sustainable Development ◽  
Education Levels ◽  
Torres Strait ◽  
Development Initiatives

While there is much theoretical study of the evolution of border disparities, there is little empirical analysis of development asymmetries across border regions, and their causes or solutions. Often disparities among countries hinder the ability of transboundary agreements and other development initiatives to generate sustainable development. This study quantifies development progress amongst communities in Australia and Papua New Guinea (PNG) covered by the Torres Strait Treaty, 26 years after its inception. Using regional census data from 2011 we found contrasting patterns of human development, with markedly poorer education levels in PNG. This asymmetry was confirmed by a Human Development Index of 0.735 for the Torres Strait and 0.270 for the neighbouring province in PNG. From a survey of 1089 PNG households in 2012–2013 we calculated that 63% of people in the villages were multidimensional poor, and 28% were ‘vulnerable to poverty’. Poverty was positively correlated with poor health, which has implications for the control of tuberculosis in the region. While Treaty provisions may have reduced poverty amongst some PNG villages closest to Australian communities, development initiatives by Ok Tedi mine in compensation for its environmental impacts have not. Our study highlights the causes of the sustainable development gap between PNG and Australian communities, and the necessity for transboundary agreements and institutions to have the capacity to adapt to their unintended consequences and rapid global change.

scholarly journals The Sustainable Development and Expenditure: Revenues Nexus of the WII Fund in China

SAGE Open ◽  
2021 ◽  
Vol 11 (2) ◽  
pp. 215824402110154
Author(s):  
Chengda Liu ◽  
Huiwen Zhou ◽  
Hui Liu
Keyword(s):  
Sustainable Development ◽  
Unit Root Test ◽  
Fund Raising ◽  
Fund Management ◽  
Causality Test ◽  
The Sustainable Development ◽  
Work Related ◽  
Fund Balance ◽  
Development Risks

Work-related injury insurance (WII) has undergone a long period of rapid growth in China. Therefore, its sustainability, funding, and system of payments deserve serious attention. By analyzing the changes of the numbers of insured, the number of compensated, and the cumulative balance of WII Fund, this article systematically reviews and summarizes the various stages of the development of WII in China. The relationship between the WII Fund’s revenue and expenditure between 1997 and 2018 is analyzed using statistical methods, including the augmented Dickey–Fuller (ADF) unit root test, the cointegration test, the Granger causality test and an error correction model. Since 1996, China’s WII has been repeatedly adjusted and constantly growing. Our empirical evidence shows that there is a long-term equilibrium and cointegration relationship between the WII Fund’s revenue and expenditure. Revenue is the Granger cause of expenditure, but it does not conform to the fund-raising principle. WII Fund has a large accumulated balance over the years, which violates the principles of fund management and has caused considerable controversy. China’s WII has undergone several regulatory upgrades and management mode adjustments to better ensure its sustainable development. The fund has maintained a basic balance of revenue and expenditure. Nevertheless, at present, China’s WII Fund is facing the pressure of declining fund balance and, as such, medium- and long-term development risks deserve careful attention. As there is no sufficient literature on WII Fund management, this study is a valuable contribution to the existing body of knowledge.

Capacity Development Initiatives for Marginal Communities

2011 ◽  
pp. 110-133 ◽  
Author(s):  
M. Aminul Islam ◽  
Elena Murelli ◽  
Frederick Noronha ◽  
Hakikur Rahman
Keyword(s):  
Sustainable Development ◽  
Developing Countries ◽  
Food Security ◽  
Disaster Preparedness ◽  
Capacity Development ◽  
Information And Communications Technology ◽  
Comprehensive Treatment ◽  
The Sustainable Development ◽  
Development Initiatives ◽  
Development Network

Capacity development initiatives for marginal communities with information and knowledge under the contemporary global scenario perhaps could be one of the effective instruments to make a meaningful change towards sustainable human development in developing countries. Information networking can play a key role in the initiatives toward enhancing opportunities for improved livelihood, health for all, food security, disaster management, and sustainable development. Best practices are already known in this regard such as e-commerce for better livelihood and employment, telemedicine for health, tele-food for food security, early warning for disaster preparedness, and sustainable development network as a comprehensive treatment for the sustainable development. This chapter focuses on how capacity development initiatives for marginal communities work with reference toward achieving the Millennium Development Goals (MDGs) in developing countries. It approaches the issues and concerns related with the empowerment of the marginal communities, problems, and apprehensions in human and social capacity development in the information and communications technology (ICT) sector. A lot more effort is required from governments, NGOs, and other multilateral agencies in order to bring about a sustainable mechanism of ICT planning, implementations, and development in developing countries. This chapter aims at highlighting the importance of ICT development, and the issues and concerns that are related for its expansion in the developing world for securing sustainable development.

scholarly journals Independent assurance compliance of sustainable development disclosures in the Johannesburg stock exchange firms

2013 ◽  
Vol 10 (2) ◽  
pp. 226-240
Author(s):  
Collins C Ngwakwe
Keyword(s):  
Sustainable Development ◽  
Developing Countries ◽  
Stock Exchange ◽  
Stock Exchanges ◽  
Socially Responsible ◽  
The Sustainable Development ◽  
Johannesburg Stock Exchange ◽  
Development Initiatives ◽  
Emerging And Developing Countries ◽  
Chi Square Analysis

This paper examines the extent to which the sustainable development disclosures of companies listed on the Johannesburg stock exchange (JSE) comply with independent external assurance. This is necessary to provide information to responsible investors and to assess the sustainable development commitment of firms in the JSE. A sample of firms within the JSE was taken from the Socially Responsible Index (SRI) group and the non-SRI group. Analysis indicates an increase in the number of firms vying for recognition as socially responsible firms in the JSE’s SRI. Furthermore, a chi-square analysis shows that the SRI and non-SRI group of companies have a comparable rate of compliance with the independent external assurance of sustainable development disclosures. Overall findings indicate that the JSE’s SRI initiative has been functional in driving the sustainable development initiatives of firms in the JSE. There is practical evidence of firms’ commitment to carbon reduction, energy efficiency, waste management, black economic empowerment, water efficiency and other sustainable development initiatives. The paper concludes that stock exchanges may be a catalyst for driving sustainable development behaviour in firms located in emerging and developing countries, hence the paper recommends that stock exchanges in these countries may replicate the sustainable development initiative of the Johannesburg Stock Exchange as this may contribute to the sustainable economic development of emerging and developing countries. The paper offers opportunities for future research on the role of global stock exchanges in fostering sustainable development.

scholarly journals Formation and use of human potential of rural areas

2018 ◽  
Vol 80 (3) ◽  
pp. 471-477
Author(s):  
V. A. Bogutskiy ◽  
A. G. Volkova
Keyword(s):  
Sustainable Development ◽  
Human Development ◽  
Rural Areas ◽  
Human Potential ◽  
Management Mechanism ◽  
Potential Growth ◽  
The Sustainable Development ◽  
Russian Economy ◽  
Voronezh Region ◽  
Development Risks

The article reveals the limitations and possibilities of formation and use of human potential of rural areas in the modern transitive conditions of the Russian economy. The authors reveal the features and limitations of human development management in rural areas, substantiate the need to take into account specific risks. The purpose of the authors' research, the results of which can be found in the article, was to identify typical problems of formation and use of human potential of rural areas, a review of their development risks that can significantly affect the dynamics of human potential growth of the studied areas. To achieve the goal of the research, the authors have consistently solved the following problems: the evolution of the interest of theorists and practitioners of management to the sustainable development of human potential of rural areas, the assessment of the potential of formation and use of human potential of rural areas of the Voronezh region, outlined ways to overcome negative trends in the formation and use of human potential of rural areas of the Voronezh region, conditions of formation and use of human potential of rural areas of the Voronezh region are revealed. The authors conducted a search for opportunities and directions of formation and use of human potential of rural areas on the example of the Voronezh region. The article discusses the elemental composition of the organizational and management mechanism of the process of formation and use of human potential of rural areas of the Voronezh region. The authors pay attention to the problems of maintaining an effective organizational structure of management of the process of formation and use of human potential of rural areas of the Voronezh region, they make proposals for the coordination of the process and adjustment of the formation and use of human potential of rural areas of the Voronezh region.

Challenges of the Crisis: How to Measure Sustainable Development?

2015 ◽  
pp. 147-160 ◽  
Author(s):  
S. Bobylev ◽  
N. Zubarevich ◽  
S. Solovyeva
Keyword(s):  
Sustainable Development ◽  
World Bank ◽  
Environmental Indicators ◽  
Calculation Methods ◽  
Basic Principles ◽  
The Sustainable Development ◽  
Development Index ◽  
Development Indicators ◽  
Sustainable Development Indicators ◽  
Adjusted Net Savings

The article emphasizes the fact that traditional socio-economic indicators do not reflect the challenges of sustainable development adequately, and this is particularly true for the widely-used GDP indicator. In this connection the elaboration of sustainable development indicators is needed, taking into account economic, social and environmental factors. For Russia, adaptation and use of concepts and basic principles of calculation methods for adjusted net savings index (World Bank) and human development index (UNDP) as integral indicators can be promising. The authors have developed the sustainable development index for Russia, which aggregates and allows taking into account balanced economic, social and environmental indicators.

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