scholarly journals Sustainability reporting assessment for quality and compliance: the case of Ukrainian banks’ management reports

2020 ◽  
Vol 15 (2) ◽  
pp. 117-129
Author(s):  
Inna Makarenko ◽  
Victor Sukhonos ◽  
Iryna V. Zhuravlyova ◽  
Sergiy Legenchuk ◽  
Olga Szołno
Keyword(s):  
Sustainability Reporting ◽  
Fiscal Year ◽  
Ministry Of Education ◽  
Continuous Assessment ◽  
Clear Trend ◽  
Average Value ◽  
Verification Process ◽  
High Level ◽  
Corporate Social

Management report is a new form of sustainability reporting (SR) in Ukraine, and its assessment for quality of environmental, social and governance (ESG) criteria disclosure and compliance among banks plays a crucial role for auditors in the verification process. The Quality and Compliance Bank Management Reports (Q&C BMR) Index methodology was developed for this purpose. The methodology includes a range of formal, content, assurance and disclosure scorings. According to the results of a continuous assessment of these management reports of 75 state, private and foreign-owned banks in Ukraine for the 2018 fiscal year, the average Q&C BMR Index is 61.2%. This indicates a fairly high level of quality and compliance with regulatory requirements for disclosure by banks of Ukraine in their SR. Differentiation of the studied population of banks in terms of Q&C BMR Index allowed distinguishing the following rating groups: А – leaders, B – pursuers, C – starters, and D – outsiders. There is a clear trend in the relationship between the ownership of a bank and its Q&C BMR index. Despite the rather high average value of the index, there is an opportunity to improve Ukrainian banks’ SR in the context of its further standardization and disclosure of the full set of ESGs – a criterion for all rating groups (especially C and D). Q&C BMR Index can be used as a benchmark by banks, regulators and auditors when comparing the level of disclosure by banks and their transparency. AcknowledgmentThe comments of an editor and anonymous referees have been gratefully acknowledged. Inna Makarenko gratefully acknowledges financial support from the Ministry of Education and Science of Ukraine – Corporate Social and Environmental Responsibility for Sustainable Development: Partnership of Stakeholders in the Real, Financial and Public Sectors of the Economy (0117U003933).

Sustainability reports in Brazil through the lens of signaling, legitimacy and stakeholder theories

2017 ◽  
Vol 13 (1) ◽  
pp. 95-110 ◽  
Author(s):  
Hong Yuh Ching ◽  
Fábio Gerab
Keyword(s):  
Information Asymmetry ◽  
Reporting Quality ◽  
Sustainability Reporting ◽  
Two Dimensions ◽  
Social Dimensions ◽  
Content Type ◽  
Environmental Dimension ◽  
Sustainability Reports ◽  
Corporate Social

Purpose The purpose of this paper is to extend the applicability of stakeholder, legitimacy and signaling theories by examining to what extent proactive corporate social responsibility disclosures are interrelated to attempt to gain and maintain legitimacy, to gain support of the stakeholders and to reduce information asymmetry. Design/methodology/approach To test the theoretical arguments, a longitudinal approach over a five-year period of 145 companies’ sustainability reports and statistical analysis was applied to investigate the evolution of their quality. Findings The results show a significant increase in the quality of sustainability reporting, and the experience gained while writing these reports can contribute to this. Based on signaling and legitimacy theories, this paper suggests that improvement in sustainability reporting quality acts as an important signal to gain legitimacy in case of information asymmetry during the legitimacy process. Th disclosure for economic and social dimensions is better than that of the environmental dimension, and the improvement in quality over time is the because of synergies and interlinkages more between these two dimensions of sustainability, and to a lesser extent because of the environmental dimension. Practical implications Firms should view investing in sustainability reporting disclosure as a strategy for obtaining business legitimacy. Originality/value The results of this paper are of interest for several reasons: extend and broaden the use of signaling in studying its use on sustainability reporting; the use of three theories is an appropriate framework for empirical analysis of sustainability reporting disclosure quality in Brazil; and add to the scarce evidence of sustainability reporting in Brazil.

scholarly journals The development of the method for assessing the distribution of components in food

2018 ◽  
Vol 80 (3) ◽  
pp. 82-85
Author(s):  
E. S. Akatov ◽  
O. A. Orlovtseva ◽  
E. A. Postovaya
Keyword(s):  
Sodium Chloride ◽  
Mass Fraction ◽  
Food Product ◽  
Average Value ◽  
Component Content ◽  
Quality Of Products ◽  
Distribution Of Components ◽  
High Level ◽  
Mathematical Justification

The article considers the problem of assessing the quality of food products and the process of their production using the example of determining the mass fraction of sodium chloride in baked pork. Salt is an important component, the content of which is regulated by standards and technical regulations and affects all types of indicators: organoleptic, quality and safety. Standard methods of sampling and determining the mass fraction of sodium chloride - the methods of Mora and Folgrade, which establish the average value of the measured index are analyzed. As a result of the conducted studies, a method for estimating the distribution of components in a food product based on the second Fick law, which takes into account the nonstationary nature of the flow and provides for the possibility of changing the flow of atoms in the diffusion process, is proposed. The article provides a mathematical justification for the proposed methodology. Based on the methods, regulated by standards, the method allows to demonstrate clearly the values of the component content in the product mass.The developed method gives a more complete picture of the quality of products, allows us to draw conclusions about the quality of the process and the causes that affect it.This information will allow to develop a set of measures to ensure a high level of competitiveness of the food product.

scholarly journals Social responsibility reporting standards

2021 ◽  
pp. 27-43
Author(s):  
Ana Rep ◽  
Nikolina Dečman
Keyword(s):  
Social Responsibility ◽  
Financial Reporting ◽  
Public Interest ◽  
Sustainability Reporting ◽  
Financial Information ◽  
Csr Reporting ◽  
Voluntary Standards ◽  
Sustain Ability ◽  
Corporate Social

It is well known that today, in addition to already established financial reporting, multi-national companies are paying more and more attention to non-financial reporting on social, eco-nomic, environmental and governmental issues. Corporate Social Responsibility (CSR) reporting is still predominantly voluntary, and it is not standardized. However, there are various international organizations which have been developing frameworks and voluntary standards for non-financial reporting. Those organizations have been putting a sizable amount of effort, time, and knowledge in order to offer some specific solutions to interested organizations preparing CSR reports. Pro-posed standards, guidelines, and frameworks serve as tools for simplifying CSR reporting. In that sense, the most important providers of sustainability reporting guidance, such as GRI, OECD, United Nations Global Compact, International Organization for Standardization, certainly stand out. A significant contribution to promoting the importance of sustainability reporting was also made by the Non-Financial Reporting Directive (2014/95/EU) which obliged large public interest companies with over 500 employees to disclose certain non-financial information. According to the analysis of the content and scope of the most important frameworks and standards of sustain-ability reporting, it can be confirmed that they have certainly contributed to improving the quality of non-financial reporting.

Challenges in Sustainability and Integrated Reporting

2015 ◽  
Vol 30 (4) ◽  
pp. 373-381 ◽  
Author(s):  
Lies Bouten ◽  
Sophie Hoozée
Keyword(s):  
Financial Reporting ◽  
Sustainability Reporting ◽  
Master's Level ◽  
Integrated Reporting ◽  
Reporting Practices ◽  
Hands On ◽  
Accounting Courses ◽  
Corporate Social

ABSTRACT Students are introduced to the concepts of sustainability reporting and the latest trend, integrated reporting, by playing the role of an active jury member on the judging panel for the Best Belgian Sustainability Report Award. Through the reporting practices of Telenet, a Belgian telecommunication company, the case demonstrates the pivotal role of materiality and completeness in assessing the quality of sustainability reporting. Moreover, by revealing that an integrated strategy is crucial in the development of an integrated report and by demonstrating the importance of connecting financial and sustainability-related performance indicators, the case exposes students to the challenges that companies may face in developing their integrated reporting. The case also encourages students to critically reflect on the motivations behind sustainability reporting. In addition, through the active process of analyzing the disclosed information, students learn to formulate hands-on recommendations for improvement. This master's-level case is appropriate for either general financial reporting courses that incorporate contemporary reporting trends or more specific accounting courses on corporate social responsibility (CSR), sustainability, accountability, or ethics.

scholarly journals Validitas Instrumen Penilaian Kemampuan Berpikir Tingkat Tinggi tentang Materi Tumbuhan untuk Peserta Didik SMA/MA Kelas X

2020 ◽  
Vol 4 (1) ◽  
pp. 47-54
Author(s):  
Lastri Maisari ◽  
Rahmawati Darusyamsu ◽  
Des M
Keyword(s):  
High School ◽  
Plant Material ◽  
Thinking Skills ◽  
Assessment Instruments ◽  
Average Value ◽  
Level Of Difficulty ◽  
Good Differentiation ◽  
High Level ◽  
Distinguishing Features

ABSTRACT. Assessment in the 2013 curriculum places more emphasis on cognitive assessment possessed by students. Assessment instruments made by teachers at daily tests are generally still at the C1-C3 cognitive level, instruments that can be used to train students' abilities are at the C4-C6 level. This study aims to produce instruments for assessing higher order thinking skills on Plant material for high, reliable, high school/MA grade X students, difficulty levels, distinguishing features and good quality options. This study uses 4-D models. Which consists of the stages define, design, develop and disseminate. The disseminate stage was not carried out. The subjects of this research were 34 students of SMAN 7 Padang. The validity test results show logically valid questions with an average value of 3.27 with valid criteria. The average practicality value of 98.61% with very practical question criteria, the reliability of the questions is 0.85, and the level of difficulty of the questions between 0.29 to 0.67 with moderate criteria, as well as the questions have a good difference in power and good quality of question options. From the research it can be concluded that an instrument of assessment of high-level thinking ability about Plant material for high-school/MA grade X students has been produced which is valid, reliable, has a moderate level of difficulty, good differentiation and good quality options. ABSTRAK. Penilaian dalam kurikulum 2013 lebih menekankan kepada penilaian kognitif yang dimiliki peserta didik. Instrumen penilaian yang dibuat oleh guru pada ulangan harian umumnya masih berada pada tingkatan kognitif C1-C3, instrumen yang dapat digunakan untuk melatih kemampuan peserta didik berada pada tingkatan C4-C6. Penelitian ini bertujuan untuk menghasilkan instrumen penilaian kemampuan berpikir tingkat tinggi pada materi Tumbuhan untuk peserta didik SMA/MA Kelas X  yang valid, reliabel, tingkat kesukaran sedang, daya pembeda dan kualitas option yang baik. Penelitian ini menggunakan model yaitu 4-D models. Yang terdiri  dari tahap define, design, develop dan disseminate. Tahap dessiminate itu tidak dilakukan.  Subjek penelitian ini yaitu 34 orang siswa SMAN 7 Padang. Hasil uji validitas menunjukkan soal valid secara logis dengan rata-rata nilai yaitu 3,27 dengan kriteria valid. Nilai rata-ra praktikalitas 98,61% dengan kriteria soal sangat praktis, reliabilitas soal yaitu 0,85, serta tingkat kesukaran soal antara 0,29 sampai 0,67 dengan kriteria sedang, serta  soal memiliki daya beda yang baik dan kualitas option soal yang baik. Dari penelitian dapat disimpulkan telah dihasilkan instrumen penilaian kemampuan berpikir tingkat tinggi tentang materi Tumbuhan untuk peserta didik SMA/MA kelas X yang valid, reliabel, tingkat kesukaran sedang, daya pembeda yang baik dan kualitas option  yang baik.

scholarly journals Analysis of Customer Satisfaction on Quality of Jakarta Corridor MRT (Mass Rapid Transit) Service 1 (Lebakbulus Station - Bundaran HI)

2020 ◽  
Vol 3 (2) ◽  
pp. 71-80
Author(s):  
Ari Hesti Purnomo ◽  
Amar Mufhidin
Keyword(s):  
Customer Satisfaction ◽  
Service Industry ◽  
High Mobility ◽  
Correlation Method ◽  
Average Value ◽  
Bivariate Correlation ◽  
Passenger Satisfaction ◽  
Questionnaire Method ◽  
High Level

Seeing the very high mobility behavior of the Jakarta people and difficult to avoid congestion, it is appropriate, a solution that invites people to move from private vehicles to mass transportation modes such as the Jakarta MRT. The transportation service industry is an interesting sector to observe because Jakarta MRT is relatively new transportation in Jakarta. This study aims to determine the level of passenger satisfaction with the quality of Jakarta Corridor 1 MRT services (Lebak bulus Station - HI Roundabout) reviewed using the questionnaire method, using 100 respondents taken randomly from Lebak Bulus to the HI Roundabout and vice versa. To get the results of customer satisfaction required data on the average rating of respondents and the results obtained an average value above 3 and included in the category of very satisfied according to the CSI table. To get data that needs to be a priority to be improved and data that needs to be maintained the level of service quality needs to be tested using the Cartesian diagram of the importance- performance method and the results of data that become priorities for improvement are safety aspects at trains and stations as well as courtesy of officers. To test the results of the analysis conducted a validity test using the bivariate correlation method to measure the validity and invalidity of the data with a significance value of 1% and R tables obtained at 0.258 and 100% validity results (all valid data), reliability testing to measure the level of consistency of respondents in filling out the questionnaire from the SPSS program counting process gets the result that the questionnaire has a high level of consistency.

ANALISA PERBANDINGAN LAPORAN KEUANGAN DAN RASIO KEUANGAN SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA KOPERASI KARYAWAN SUCOFINDO (KOPERASI SUCOFINDO JAYA) TAHUN 2009 – 2011

2019 ◽  
Vol 9 (2) ◽  
pp. 35
Author(s):  
Sri Marti Pramudena
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Fiscal Year ◽  
Percentage Increase ◽  
Net Worth ◽  
Average Value ◽  
Financial Position ◽  
Profitability Analysis ◽  
Equity Ratio ◽  
The Cost

This study aims to determine the financial position and financial performance Cooperative Sucofindo Jaya (KOPSUCOFINDO JAYA) from fiscal year 2009-2011 through a comparative analysis / comparisons and ratio analysis. From the research, the authors obtained a picture that results of the financial position and financial performance of KOPSUCOFINDO JAYA as follows: (1) To Horizontal Analysis of the Balance Sheet shows the overall unfavorable developments as the rise of short-term debt experienced a greater percentage increase than the increase in current assets (2) For Horizontal Analysis of the SHU, SHU in 2010 an increase of 125.38% compared to 2009 and in 2011 increased by 282.47% compared to 2009, but this increase was not followed by a reduction in the burden of cost of goods, especially business and this increase was obtained from the contribution percentage increase in other income. (3) For Vertical Analysis of the Balance Sheet shows that in terms of assets, current assets are assets that make up the largest component but also cause considerable investment value embedded in current assets and also showed asset turnover, receivables turnover and working capital is very low under 1 times. (4) For the SHU Vertical analysis shows that income JAYA KOPSUCOFINDO more than 85% absorbed in the Cost of Goods. (5) For liquidity analysis showed that highly liquid KOPSUCOFINDO JAYA obtain an average value above 400%. (6) For solvency analysis shows that the performance is not good / not solvable because the results of the analysis LITA average of above 95%, Total Debt to Equity Ratio in the top 2.000%, and Net Worth Debt Ratio to average below 4%. (7) For activity ratios indicate that the performance is not good for Turnover of Assets value of 1 times. (8) For the rentability analysis KOPSUCOFINDO JAYA show results for ROA of 0.86% (2009), 1.31% (2010), 1.18% (2011), ROE in 2009 is 14.81%, 26.43% in 2010 and 2011 amounted to 31.11%, for the ROI of 0.56% in 2009, in 2010 was 0.96% and by 0.93% in 2011. (9) For the analysis of profitability, for the analysis of GPM in 2009 amounted to 1.49%, in 2010 of 2.31% and 3.92% in 2011. As for the analysis of NPM in 2009 amounted to 0.97%, in 2010 by 1.70% and by 3.10% in 2011. Keywords:  Cooperative Financial Performance, horizontal analysis, vertical analysis, Analysis of Liquidity, Solvency Analysis, Activity Analysis, Profitability Analysis, profitability analysis

Heart Rate Recovery Changes during Competition Period in High-Level Basketball Players

2018 ◽  
Vol 1 (80) ◽  
Author(s):  
Audrius Gocentas ◽  
Anatoli Landõr ◽  
Aleksandras Kriščiūnas
Keyword(s):  
Heart Rate ◽  
Heart Rate Recovery ◽  
Team Sports ◽  
Basketball Players ◽  
Coeffi Cients ◽  
Competition Period ◽  
Monitoring Training ◽  
Intense Training ◽  
High Level

Research background and hypothesis. Replete schedule of competitions and intense training are features of contemporary team sports. Athletes, especially the most involved ones, may not have enough time to recover. As a consequence, aggregated fatigue can manifest in some undesirable form and affect athlete’s performance and health.Research aim. The aim of this study was to evaluate the changes in heart rate recovery (HRR) and investigate possible relations with sport-specifi c measures of effi cacy in professional basketball players during competition season.Research methods. Eight male high-level basketball players (mean ± SD, body mass, 97.3 ± 11.33 kg; height 2.02 ± 0.067 m, and age 23 ± 3.12 years) were investigated. The same basketball specifi c exercise was replicated several times from September till April during the practice sessions in order to assess the personal trends of HRR. Heart rate monitoring was performed using POLAR TEAM SYSTEM. Investigated athletes were ranked retrospectively according to the total amount of minutes played and the coeffi cients of effi cacy. Research results. There were signifi cant differences in the trends of HRR between the investigated players. The most effective players showed decreasing trends of HRR in all cases of ranking.Discussion and conclusions. Research fi ndings have shown that the quality of heart rate recovery differs between basketball players of the same team and could be associated with sport-specifi c effi cacy and competition playing time.Keywords: adaptation, autonomic control, monitoring training.

Efektivitas Komunikasi Pendamping Corporate Social Responsibility (CSR)

2020 ◽  
Vol 4 (6) ◽  
pp. 894
Author(s):  
Yara Falmira Dianira
Keyword(s):  
Statistical Tests ◽  
Rank Correlation ◽  
Communication Effectiveness ◽  
Message Content ◽  
Sources Of Information ◽  
Source Information ◽  
Spearman Rank Correlation ◽  
Level Of Understanding ◽  
Corporate Social

ABSTRACT An important factor for the success of a CSR program is effective communication. Communication will be effective if it has an impact. If the information is conveyed based on the needs, then the communication will be effective. This study aims to analyze the factors which are related to the effectiveness of CSR communication. This study used a census method to approach 37 participants who received CSR programs. The Data analysis used the Spearman rank correlation for the statistical tests. The results showed that there was a correlation between factors that have the strength of CSR companion communication (level of attractiveness of the companion, quality of message content, and sources of information) which have real communication at the level of understanding of the participants of the Kertajaya Creative Destination (KCD) CSR program. In addition, there is a real correlation the factors that have the strength of CSR companion communication (the level of credibility of the companion, the source information, and the level of the recipient) and having communication at the level of attitudes of participants in the Kertajaya Creative Destination (KCD) CSR program. However, there is no real correlation between CSR companion communication factors and participant actions.Keywords :communication effectiveness, CSR, elements of communication. ABSTRAK Faktor penting dari keberhasilan program CSR adalah komunikasi yang efektif. Komunikasi dikatakan efektif jika menimbulkan dampak. Bila informasi tersampaikan sesuai dengan kebutuhan, maka komunikasi yang dijalankan efektif. Penelitian ini bertujuan untuk menganalisis efektivitas komunikasi pendamping CSR. Penelitian ini menggunakan pendekatan sensus terhadap 37 orang peserta penerima program CSR. Analisis data menggunakan uji statistik korelasi rank Spearman. Hasil penelitian menunjukkan bahwa terdapat hubungan nyata antara faktor efektivitas komunikasi pendamping CSR (derajat daya tarik pendamping, kualaitas isi pesan, dan sumber informasi)  dengan efektivitas komunikasi pada tingkat pemahaman peserta program CSR Kertajaya Creative Destination (KCD). Selain itu, terdapat hubungan nyata antara faktor efektivitas komunikasi pendamping CSR (tingkat kredibilitas pendamping, sumber informasi, dan tingkat penerima) dengan efektivitas komunikasi pada tingkat sikap peserta program CSR Kertajaya Creative Destination (KCD). Namun, tidak terdapat hubungan nyata antara faktor efektivitas komunikasi pendamping CSR dengan tindakan peserta. Kata Kunci : CSR, efektivitas komunikasi, unsur-unsur komunikasi.

Korelasi kreativitas dan motivasi kerja guru terhadap peningkatan mutu pembelajaran

2016 ◽  
Vol 1 (1) ◽  
pp. 51
Author(s):  
Muh Nashiruddin ◽  
Anharurrohman El Muhammadi
Keyword(s):  
Religious Education ◽  
Work Motivation ◽  
Sampling Technique ◽  
Islamic Education ◽  
Learning Improvement ◽  
Average Value ◽  
Teacher Creativity ◽  
Teacher Work ◽  
And Behavior

Penelitian ini bertujuan untuk mengetahui korelasi antara: 1) kreativitas guru PAI terhadap peningkatan mutu pembelajaran Pendidikan Agama dan Budi Pekerti , 2) motivasi kerja guru PAI terhadap peningkatan mutu pembelajaran Pendidikan Agama dan Budi Pekerti , dan 3) kreativitas dan motivasi kerja guru terhadap peningkatan mutu pembelajaran Pendidikan Agama dan Budi. Penelitian ini menggunakan metode deskripsi korelasional dengan melibatkan 33 orang sampel yang dipilih secara dengan metode sensus. Teknik pengumpulan data dilakukan dengan angket/kuesioner. Teknikanalisis data diawali dengan uji prasyarat yaitu uji normalitas dan linieritas. Uji hipotesis menggunakanuji regresi sederhana danuji regresi ganda. Hasil penelitian menunjukkan ; 1) Kreativitas guru berpengaruh terhadap peningkatan mutu pembelajaran Pendidikan Agama Islam dan Budi Pekerti. 2) motivasi kerja guru berpengaruh terhadap peningkatan mutu pembelajaran Pendidikan Agama Islam dan Budi Pekerti. 3) kreativitas guru dan motivasi kerja guru secara bersama-sama atau simultan berpengaruh terhadap mutu pembelajaran. Hasil analisis juga menunjukkan bahwa rata-rata nilai dari ketiga variabel tersebut hanya dapat dimasukkan dalam kategori sedang, sehingga untuk meningkatkan kinerja guru dalam mengajar perlu diperhatikan faktor-faktor lain seperti: gaji, jaminan kerja, jaminan hari tua, penghargaan atas prestasi kerja, dan sebagainya. Kata kunci: kreativitas, motivasi, mutupembelajaran Abstract [The Relationship Between Teachers’ Creativity and Motivation Toward Learning Improvement]. This research aim at determine the correlation between the creativity of teachers on the improvement of learning quality of religious education and behavior, the work motivation of teachers on the improvement of learning quality of religious education and behavior, and the creativity and the work motivation of eachers on the improvement of learning quality of religious education and behavior. This research employed a method of correlation description with 33 Islamic education teacher were selected as sample by means of census sampling. Technique of collecting data employed questionnaire. Technique of data analysis began with prerequisite of normality and linearity. Hypothesis used test of simple regression and double regression.The study revealed that teacher creativity affects on the improvement of learning quality of religious education and behavior, as well as teacher work motivation affects on the improvement of learning quality of religious education and behavior. Futhermore, analysis show that teacher creativity as well as teacher work motivation affects simultaneously on the learning quality of Islamic Education. In conclusion, the average value of those three variables may be only included into medium category. Thus, to increase teacher performance, it needs other factors, such as; salary, job guarantee, pension, appreciation of work achievement, etc. Keywords: Creativity, Motivation, Learning Quality

Sign in / Sign up

Export Citation Format

Share Document