scholarly journals ESG-driven approach to managing insurance companies’ sustainable development

2020 ◽  
Vol 11 (1) ◽  
pp. 42-52
Author(s):  
Inna Khovrak
Keyword(s):  
Sustainable Development ◽  
Best Practices ◽  
Financial Reporting ◽  
Annual Report ◽  
Insurance Companies ◽  
Customer Engagement ◽  
Case Study Method ◽  
Dependent Variables ◽  
Type Sample

Environmental, social and governance criteria (ESG) are considered to be the main factors in measuring the sustainability and ethical impact of companies. This article focuses on comparing the ability of insurance companies to use an ESG-driven approach to managing their sustainable development. The study is conducted using comparative analysis, statistical analysis, and a case study method. The study compares six ESG Ratings on four main criteria (dependent variables, independent variables, scale type, sample), that allows choosing the most appropriate rating for the analysis of insurance companies. As a result, 156 insurance companies are compared by the level of ESG risk (low ESG risk – 24 companies, medium ESG risk – 111 companies, high ESG risk – 21 companies) and by geographical affiliation (26 countries) using descriptive statistics. The assessment of effectiveness of the ESG-driven approach to managing sustainable development of insurance companies is carried out on the example of 16 companies by comparing their non-financial reporting (the sample is selected based on of the annual report for 2019-2020). The study identifies the most common guidelines for report development, as well as components of the ESG-driven approach: environmental (waste and pollution, climate change, energy efficiency), social (workforce and diversity, customer engagement, communities), governance (code and values, reporting, risk management). The study systematizes the best practices of insurance companies for applying the ESG-driven approach to manage their sustainable development and highlights the need for insurance companies to improve their reporting and disclosure practices related to the development of the ESG-driven approach. AcknowledgmentComments from the Editor and anonymous referees have been gratefully acknowledged.

Polytechnic to Business Project (P2B) a Case of Innovation and Knowledge Transference

2019 ◽  
Vol 6 (1) ◽  
pp. 40-49
Author(s):  
Teresa Paiva
Keyword(s):  
Knowledge Transfer ◽  
Best Practices ◽  
Education Institution ◽  
Theoretical Background ◽  
Transfer Model ◽  
Case Study Method ◽  
Multiple Sources ◽  
The Subject ◽  
Manage Innovation

Background: The theoretical background of this article is on the model developed of knowledge transfer between universities and the industry in order to access the best practices and adapt to the study case in question regarding the model of promoting and manage innovation within the universities that best contribute with solution and projects to the business field. Objective: The development of a knowledge transfer model is the main goal of this article, supported in the best practices known and, also, to reflect in the main measurement definitions to evaluate the High Education Institution performance in this area. Methods: The method for this article development is the case study method because it allows the fully understanding of the dynamics present within a single setting, and the subject examined to comprehend what is being done and what the dynamics mean. The case study does not have a data collection method, as it is a research that may rely on multiple sources of evidence and data which should be converged. Results: Since it’s a case study this article present a fully description of the model proposed and implemented for the knowledge transfer process of the institution. Conclusion: Still in a discussion phase, this article presents as conclusions some questions and difficulties that could be pointed out, as well as some good perspectives of performed activity developed.

Sustainability Report Evolution

2022 ◽  
pp. 227-249
Author(s):  
Teresa Eugénio ◽  
Susana Cristina Rodrigues ◽  
Marco José Gonçalves
Keyword(s):  
Sustainable Development ◽  
Content Analysis ◽  
Financial Reporting ◽  
Development Goals ◽  
Independent Entity ◽  
Sustainability Initiatives ◽  
Disclosure Strategy ◽  
A Company ◽  
Sustainability Report

This chapter is a unique case study that aims to present the evolution of non-financial reporting in Nestlé Portugal from 2007 to 2016 with the aim to study in-depth the Nestlé sustainability report practices. This study proposes to identify the key milestones in the evolution of this type of report, to compare with the disclosure strategy of Nestlé international, to understand if this company follow the IIRC guidelines, to identify the contribution of the audit by an independent entity, to conclude if Nestlé contributes to the achieving of United Nations Sustainable Development Goals, and to identify if the awards Nestlé received matter in its sustainability initiatives. Public institutional information was preferably used, particularly the sustainability report and integrated report, processed with various work tools using the technique of content analysis. The conclusions made it possible to understand that Nestlé emerges as a company that integrates these issues into its strategy and can be a model for companies that wish to follow this report path towards sustainability.

scholarly journals Agri-food Ecosystems and Sustainable Development Goals: A Case Study by Italy

2020 ◽  
Author(s):  
Prof. Dr. Nadia Cipullo
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Business Models ◽  
Corporate Sustainability ◽  
Holistic Approach ◽  
Intangible Cultural Heritage ◽  
Case Study Method ◽  
Development Goals ◽  
The Impact

The paper aims at showing how innovations in agri-food business models influence the corporate sustainability of rural ecosystems, assuring the attainment of specific sustainable development goals. The purpose is achieved through a case study method, using a relevant farmhouse and agritourism “Anna dei Sapori” located in the Cilento Bio-District – rich of bio-cultural diversity and homeland of the Mediterranean Diet, Intangible Cultural Heritage by the UNESCO – in Italy. Results show as all corporate processes are managed according to agroecological principles, introducing useful innovations. The goal demonstrates the impact of this thrilling “philosophy”, based on a circular and holistic approach, on environmental, sociocultural, and economic dimensions of sustainability, and the achievement of specific Sustainable Development Goals and targets.

Compliance in Sustainability Reporting

2019 ◽  
pp. 38-65
Author(s):  
Svetlana Snezhko ◽  
Ali Coskun
Keyword(s):  
Sustainable Development ◽  
Best Practices ◽  
Financial Reporting ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Positive Trend ◽  
Reporting Practices ◽  
Main Achievement ◽  
Corporate Reporting ◽  
Sustainability Reports

The research is aimed at assessing the benefits of compliance for corporate sustainability and sustainable development. The main achievement of the research is the outcome of the survey on companies' public reports to identify the trends and measure the progress achieved in disclosing information on compliance. There are both business and public drivers for disclosure of compliance information in non-financial reporting. Best practices in disclosing information on compliance by the company-leaders were revealed. There is a positive trend in the expansion of information on compliance in sustainability reports in recent years. Some problematic areas in reporting on compliance were identified. The outcomes of the research call for companies to disclose information on compliance in a more explicit way. The results may be valid for the improvement of corporate reporting practices.

scholarly journals The best practices of port sustainable development: a case study in Korea

2021 ◽  
pp. 1-27
Author(s):  
Saeyeon Roh ◽  
Vinh V. Thai ◽  
Hyunmi Jang ◽  
Gi-Tae Yeo
Keyword(s):  
Sustainable Development ◽  
Best Practices

scholarly journals APPLICATION OF INNOVATIVE TECHNOLOGIES OF WATER QUALITY TREATMENT AND SUSTAINABLE DEVELOPMENT OF WATER RESOURCE MANAGEMENT

2020 ◽  
Author(s):  
Batuhan Akcer ◽  
Dale Dzemydiene
Keyword(s):  
Sustainable Development ◽  
Best Practices ◽  
Water Resource Management ◽  
Evaluation Process ◽  
Management Systems ◽  
Effective Management ◽  
Topsis Method ◽  
The Sustainable Development ◽  
Treatment Facilities

With the additional conditions influencing the climate change and the population growth, it has added more pressure to the problems of sewage management systems and innovative cleaning technologies. Some different approaches for more effective management of water resources are analysed in this paper. The solutions can be tested whether they have led to the sustainable development of the countries such as Turkey, by taking more attention for best practices of EU countries (for example as Netherlands). By evaluating requirements of sustainable development we are trying to extract different criteria which help to evaluate the situation in water management sector. A case study of water treatment facilities in one enterprise (the Fertiliser Complex in Turkey) is analysed. Results show how some methods such as the highest consumption of wastewater evaluation and TOPSIS can help in situation evaluation process. The most wastewater consuming production zones are determined in the Fertiliser Complex and some pollution factors are determined according to the TOPSIS method.

scholarly journals The R.I.E. procedure as a tool for sustainable development in municipality of Bolzano (Italy)

2018 ◽  
Vol 49 ◽  
pp. 00076
Author(s):  
Monika Noviello ◽  
Małgorzata Zdon-Korzeniowska ◽  
Karolina Smętkiewicz
Keyword(s):  
Quality Of Life ◽  
Sustainable Development ◽  
Legal Regulations ◽  
Case Study Method ◽  
Local Authorities ◽  
Ecological Damage ◽  
Local Law ◽  
Invasive Intervention

Human progress implies in its conception a progressively more invasive intervention in the sphere of nature. Without an endeavour to conciliate progress with the idea of sustainable development, a substantial number of areas, above all the ones recognized as problematic, would be subjected to an important ecological damage. Legal regulations represent the most binding and cogent instrument to relate the idea of sustainable development to man’s will of progress, mirroring the involvement of local authorities in improving the quality of life. The aim of the article is to present positive practices of the application of the R.I.E. procedure (It. Riduzione dell’Impatto Edilizio, En. Reduction of Construction Impact).The implementation of the R.I.E. procedure allows for appropriate solutions to help maintain the highest level of ground permeability. This aspect of new investments’ planning is of fundamental importance, i.e., in areas struggling with the problem of floods or overflows. The present publication adopts the case study method in order to demonstrate the applicability and the positive consequences of the implementation of the R.I.E. procedure as an obligatory tool of the local law practiced since the year 2004 in the Italian municipality of Bolzano.

Chip Seal Program Excellence in the United States

2005 ◽  
Vol 1933 (1) ◽  
pp. 72-82 ◽  
Author(s):  
Douglas D. Gransberg
Keyword(s):  
Best Practices ◽  
The United States ◽  
Case Study Method ◽  
Seal Design ◽  
Maintenance Program ◽  
Low Volume Roads ◽  
Modified Binders ◽  
Chip Seal ◽  
Chip Seals

A survey of U.S. public highway and road agencies that use chip seals as a part of their roadway maintenance program was developed and conducted to identify best practices in chip seal design and construction. A total of 72 individual responses from 42 U.S. states and 12 U.S. cities and counties were received; of those, nine respondents reported that they were getting excellent results from their chip seal programs. Those responses were grouped together and analyzed by the case study method to identify trends that lead to consistently excellent chip seal results. The study found that the successful chip seal programs had much in common. They use chip seals as a preventive maintenance tool, applying them to roads before distress levels were classified as moderate. They require their contractors to use the latest technology, and they exploit advances in material science such as the use of modified binders. And most of them use chip seals on both high- and low-volume roads.

scholarly journals Digital Government Strategies for Sustainable Development: A Case Study of Pakistan

2021 ◽  
Author(s):  
M. Irfanullah Arfeen ◽  
Demetrios Saranti
Keyword(s):  
Sustainable Development ◽  
Best Practices ◽  
Qualitative Data ◽  
Sustainable Development Goals ◽  
Research Study ◽  
Secondary Data ◽  
Digital Government ◽  
Development Goals ◽  
Qualitative Data Analysis Software

The research study examines the Digital government strategies of different countries and compare it with the Digital Pakistan Policy 2018. Different countries focus on the different factors/themes as per requirement of their countries and need of their citizens. Therefore, a requirement for re-search that compares the different digital government strategies has been identified. Secondary data on eGovernment strategies of different governments have been examined to investigate best practices in other countries. The qualitative data analysis software program NVivo has been used to facilitate code-based analysis of different digital government strategies. The findings and recommendations can be successfully utilized for the improvement of digital government strate-gies and its alignment with Sustainable Development Goals (SDGs) 2030.

scholarly journals Approaches to Assessing the Performance of Professional Expert Communities

2021 ◽  
Vol 93 ◽  
pp. 03031
Author(s):  
Svetlana Dolzhenko ◽  
Ruslan Dolzhenko
Keyword(s):  
Sustainable Development ◽  
Content Analysis ◽  
Research Methods ◽  
External Environment ◽  
Comparative Case Study ◽  
Case Study Method ◽  
Community Activities ◽  
Professional Expert ◽  
Economic Sustainable Development

The article proposes the authors’ approach to assessing professional expert communities (PECs), based on the creation of a criteria scale and indicators of community activities. Using the comparative case study method, an analysis of the successful experience of 18 professional communities selected from an array of communities actively represented in cooperation with the institutes of the National Qualifications System is carried out. The content of the research is based on the use of the following research methods: content analysis, interviews with representatives of professional expert communities, case studies. It was found that the most successful communities, leading in the rating according to the results of the assessment, are the most consistent with indicators related to social criteria, and the least - to the material and technical, or economic. In addition, these PECs have a particular impact on socio-economic sustainable development from the viewpoint of the internal and external environment.

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