scholarly journals Innovation in the application of GRI to visualize strategic goals for sustainable development – the case of tertiary institution, Hong Kong

2015 ◽  
Vol 12 (4) ◽  
pp. 573-586
Author(s):  
Shirley Mo-Ching Yeung
Keyword(s):  
Sustainable Development ◽  
Hong Kong ◽  
Curriculum Design ◽  
Good Governance ◽  
Educational Institution ◽  
Risk Level ◽  
Tertiary Institution ◽  
Goods And Services ◽  
Governance Practices ◽  
Strategic Goals

This paper explores innovation in how educators use GRI sustainability (CSR) related guidelines to engage different stakeholders and respond to the trend of sustainable development in higher education mentioned by UNESCO. Through the case of a tertiary educational institution in Hong Kong, examples of innovative KPIs are devised to align with the strategic goals of the case institution with implications to the institutional level and the community level. The case institution measures its performance, identifies its risks with priority and reports under three main headings – Responsible Business Management, Responsible Curriculum Design, and Responsible Partnership through stakeholder mapping with action plans for measurement (2015 –2017), the risk level with KPIs of activities with Social Return of Investment (SROI), and benchmarking with self-financed institutions offering business and management related degree programmes and CSR-related activities with impacts created from media reporting. This paper thus lies at the nexus of GRI sustainability (CSR) guidelines, innovative Key Performance Indicators (KPIs) and Strategic Goals to integrate environmental, social and economic impacts and the encouragement of good governance practices throughout the lifecycles of goods and services produced for sustainability.

Governance of Development Assistance: Issues and Challenges

2017 ◽  
Vol 63 (2) ◽  
pp. 252-264
Author(s):  
Navreet Kaur ◽  
Lhoukhokai Sitlhou
Keyword(s):  
Sustainable Development ◽  
Development Process ◽  
Good Governance ◽  
Development Assistance ◽  
Target Population ◽  
Poor Countries ◽  
Disaster Assistance ◽  
Governance Practices ◽  
Bilateral Assistance ◽  
Rich Countries

Good governance emphasises upon efficient and effective institutional mechanism, greater transparency, people’s participation, citizen-centric services and accountability. These reforms are not only limited to national governance practices but also applicable to distribution, disbursement and effectiveness of development assistance. The objective of development assistance is to provide opportunities to needy, deprived and disadvantageous sections of the society. The available data on development assistance clearly demonstrate that rich countries, Development Assistance Countries (DACs) provide financial assistance to poor countries and it has reached US$100 billion in recent years. Non-DAC bilateral assistance (NDBA) is more than US$8 billion in Office of Disaster Assistance (ODA) and US$5 billion annually in country programmable aid (CPA). Private aid (PrA) from DAC members contribute between US$58 billion and 68 billion per year. Total aid flows to developing countries currently amount to around US$180 billion annually. Multilateral aid agencies (around 230) outnumber donors and recipients combined. But the harsh reality is high percentage of illiteracy, high child mortality, gender inequality, prevalence of corruption and exclusion of needy people from the development process. The examination of the process and procedures involved in development process revealed that there are many challenges in the process adopted for allocation, methodological limitations, evaluation limitation, lack of coordination among multiple agencies, political compulsions of donor and recipient countries, transparency, accountability and multidimensional global financial markets compulsions. Certain measures can make development more inclusive and sustainable. Collective efforts of all agencies are the need of the hour to achieve the targets of sustainable development. Coordination among multiple agencies, capacity building of target population and involvement of private agencies in the development process will pave the way for sustainable development.

The response of German business schools to international accreditation in global competition

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hongmei Sziegat
Keyword(s):  
Sustainable Development ◽  
Good Governance ◽  
Business Schools ◽  
Mutual Recognition ◽  
Core Values ◽  
Strategic Decision ◽  
Content Type ◽  
Beauty Contests ◽  
Strategic Goals ◽  
Institutional Strategies

Purpose This study aims to reflect how German business schools respond to the diffusion of the triple accreditation: AACSB (Association to Advance Collegiate Schools of Business), EQUIS (European Quality Improvement System), and AMBA (Association of MBAs). Design/methodology/approach This study applies a multiple case study to conduct a qualitative analysis of perceived drivers, value and limitations of AACSB, EQUIS and AMBA accreditation in German business schools. Findings International accreditation is a seal of excellence for business schools to enhance international competitiveness and global networking, providing evidence of quality, performativity, transparency and accountability for stakeholders. International accreditation offers business schools international comparability and compatibility. International accreditation adds value and benefits to business schools. However, business schools may prioritize institutional strategies and resources to meet the requirements of international accreditations rather than a broader concept of good governance. Business schools should critically review their decisions on international accreditations in line with institutional strategic goals, mission, vision, core values and sustainable development. Research limitations/implications This study only focuses on international accreditations of German business schools. Further studies may focus on comparisons of national and international accreditations, impacts of international accreditation and perceptions of international accreditation from policymakers, accreditation bodies, academics and students. Practical implications This study offers guidance for the strategic decision-making of business schools on international accreditations, valuable feedback to international accreditation agencies and a reference for quality assurance practitioners, policymakers and accreditation bodies. Social implications This study discusses the social-cultural impacts of international accreditation and accreditation discrimination arising from the selectivity and the exclusivity of international accreditation. International accreditation may further enlarge their comparative advantages over non-accredited schools. International accreditation adds value and benefits to accredited business schools but puts non-accredited business schools in disadvantageous positions. Originality/value Business schools need to critically review their institutional strategies and decisions on international accreditation in line with institutional strategic goals, mission, vision, core values and sustainable development. The rational decision of business schools to adopt international accreditation should consider drivers, value, benefits, limitations, organizational effectiveness, transparency, social responsibility and accountability for all stakeholders. Business schools need to take effective strategies to ensure a higher quality of management education through high-quality teaching and good governance. When single accreditation is sufficient, promoting mutual recognition is advisable rather than the “beauty contests” of multiple accreditations at the national and international levels.

scholarly journals The strategy of institutional reform of the supreme audit institution: the case of Ukraine

2019 ◽  
Vol 10 (7) ◽  
pp. 872
Author(s):  
Yulia Slobodyanik ◽  
Lesia Kondriuk ◽  
Yuliia Haibura
Keyword(s):  
Sustainable Development ◽  
Control System ◽  
Sustainable Development Goals ◽  
Good Governance ◽  
Institutional Reform ◽  
Effective Implementation ◽  
The Social ◽  
State Audit ◽  
Strategic Goals ◽  
Development Goals

The paper aims to define the strategic goals of the Accounting Chamber of Ukraine’s institutional reform. Securing the social confidence towards a public audit institution is the fundamental of its effective implementation. As a result of the proposed strategy realization the transforming the control system according to world standards and good governance requirements must take place focused on economic development maintenance and Sustainable Development Goals achievement.The analysis is based both on directives of the United Nations, INTOSAI and OSCE ruling documents in regard to state audit development and on empirical data obtained under the questionnaire survey among the Accounting Chamber experts and independent accountants in Ukraine.

scholarly journals Estrutura de governança, conflito de interesses e desenvolvimento sustentável judicial / Governance structure, conflit of interest, judicial sustainable development

2018 ◽  
Author(s):  
Magno Federici Gomes ◽  
Bráulio Chagas Pighini
Keyword(s):  
Sustainable Development ◽  
Conflict Of Interest ◽  
Good Governance ◽  
Separation Of Powers ◽  
Governance Structure ◽  
Governance Practices ◽  
Actual Policy

Resumo: o presente estudo pretende abordar o tema conflito de interesses e as atuais normas que visam prevenir e solucionar os possíveis e prováveis conflitos de interesses. Trata-se de pesquisa teórico-documental. Ao se ter como paradigma as regras de Governança Corporativa, verifica-se que o atual modelo político/administrativo/jurídico brasileiro, além de incentivar conflitos de interesse, não possui normas satisfatórias para preveni-los e solucioná-los. Tal constatação, além de causar prejuízos à separação de poderes, gera sérias restrições à sustentabilidade. Abstract: This paper intends to approach the theme involving the conflict of interest and the currently rules about prevention and solution. The work was the theoretician-documentary. Having as parameter the rules involving good governance practices we are lead to the conclusion that the actual policy/administrative/judicial Brazilian model increase the conflict of interest and doesn’t solve its issues. That conclusion brings prejudice to separation of powers principle and cause serious limitations to sustainability.

scholarly journals Efficient and Effective Land Reservation Implementation for Good-Governance in LAS: A Case for Brunei Darussalam

2018 ◽  
Vol 7 (2.29) ◽  
pp. 754
Author(s):  
Pengiran Harizan Bin Pengiran Haji Piut ◽  
Khadijah Bte Husin ◽  
Robiah Bte Suratman
Keyword(s):  
Sustainable Development ◽  
Organizational Behavior ◽  
Good Governance ◽  
Social Institution ◽  
The Other ◽  
Brunei Darussalam ◽  
Governance Practices ◽  
Efficiency And Effectiveness ◽  
Governance Institutions ◽  
The Government

The debate over governance is something that will not pass overtime or become outdated. Governance in its essence is significant to ensure proper and sustainable development. Efficiency and effectiveness in management on the other part is vital in ensuring good-governance continuity especially to those dependent on governance institutions. Land on the other hand is an important finite resource for development of a country that requires exclusive management and control. This in turn positioned Land Administration System [LAS] at a particularly critical situation, where one wrong turn would pose serious effect not just to the government, but the public at large as well. In a society where conservatism is an agenda for both its political and social institution, good-governance is highly a subjective issue. Brunei being as such nation has been experiencing challenges in the implementation of its LAS in the current years. Poised between being a full monarchical governance and the necessity of adapting to current liberal economies are striking to be a much sensitive issue to discuss. Thus this paper will alleviate the exploration of good-governance by measuring the extent of effectiveness and efficiency of LAS practices in order to achieve smooth delivery of land services towards good-governance and sustainable development. Since LAS is a vast subject, this study will only explore a particular land process delivery system, which is land reservation. The method used in conducting this study involves both qualitative and quantitative data collection method made through professional interviews and survey questionnaires. Questions are created specifically based on the 5 main indicators of good-governance practices. To validate the findings, a modified USAID-OCA tool framework is adopted by utilizing the 7 main criteria of organizational behavior assessment.  

scholarly journals Earnings management, risk and corporate governance in US companies

2011 ◽  
Vol 8 (2) ◽  
pp. 170-176
Author(s):  
Amira Neffati ◽  
Imène Ben Fred ◽  
Christophe Schalck
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Financial Risk ◽  
Good Governance ◽  
Negative Impact ◽  
Positive Impact ◽  
Risk Level ◽  
Good Practices ◽  
Governance Practices ◽  
Company Directors

The company directors seem to reconcile interests of shareholders and stakeholders before determining the published results. The aim of the paper is to analyse how the risk level could be affected by some governance mechanisms and if the risk is a motivation for earnings management. We identified three types of risk: overall risk, operational risk and financial risk. Our study focused on 222 U.S. firms and covers the 1994-2001 period. The results of an empirical study of U.S. companies indicated that earnings management is positively correlated with the risk, whatever its type, that means that good governance practices tend to decrease the risk. Nevertheless, good practices may differ according to the type of risk. We also found that good practices have a negative impact on earnings management while all types of risk have a positive impact on earnings management.

Standardization as a Tool of Achieving Sustainable Development of Organizations of Social Services

2020 ◽  
Vol 25 (1) ◽  
pp. 35-41
Author(s):  
N.L. Solovieva ◽  
◽  
I.V. Chudinovskikh ◽  
Keyword(s):  
Sustainable Development ◽  
Social Services ◽  
Services Sector ◽  
The Social ◽  
Strategic Goals ◽  
Goals And Objectives ◽  
International Companies

The article discusses the management of sustainable development of organizations using standardization as one of the tools of the quality economy. Particular attention is paid to the existing practice of Russian and international companies building strategic goals and objectives in accordance with the UN SDGs. The connection between standardization and sustainable development of the organization, in particular organizations of the social services sector, is shown.

scholarly journals Sustainable Development of Operations: Actors’ Involvement in the Process of Energy Efficiency Improvements

2021 ◽  
Vol 13 (11) ◽  
pp. 6121
Author(s):  
Naghmeh Taghavi
Keyword(s):  
Energy Efficiency ◽  
Sustainable Development ◽  
Structured Interviews ◽  
Top Down ◽  
Bottom Up ◽  
Operational Decisions ◽  
Integrative Framework ◽  
Strategic Goals ◽  
Secondary Information ◽  
Inside Out

This study empirically investigates the involvement of actors in the process of energy-efficiency improvements in operations to align strategic sustainability goals across and within operations. The study analyzes development efforts stemming from actors’ decisions and actions that contribute to the process of energy efficiency improvements using semi-structured interviews and secondary information. Data is analyzed using thematic coding. The study deepens the understanding of how firms undertake the transition towards integrating strategic goals for energy efficiency into operations by strategizing for energy efficiency improvements through actors’ involvement. By exploring actors at both strategic and operational levels, and their decisions and actions, the study includes examples of different approaches, namely, top-down vs. bottom-up and inside-out vs. outside-in, thereby conceptualizing the process of energy-efficiency improvements in terms of a framework that outlines the entities of this process. The study further provides an integrative framework for the development efforts by different actors and presents propositions for incorporating energy-efficiency improvements in daily strategic and operational decisions and actions instead of regarding it as a separate or an add-on process.

scholarly journals Civic Education for Sustainable Development

2015 ◽  
Vol 4 (1) ◽  
pp. 5-22
Author(s):  
Bernhard Ohlmeier
Keyword(s):  
Sustainable Development ◽  
Civic Education ◽  
Environmental Sustainability ◽  
Good Governance ◽  
Education For Sustainable Development ◽  
Sustainable Growth ◽  
Education For Sustainability ◽  
German Development ◽  
Political Dimension ◽  
Economic Productivity

Abstract Education for sustainable development (ESD) often fails to consider the political dimension. To address this gap, this paper focuses on a specific political approach to ESD. The model presented is derived from the four sustainable growth targets of German Development Policy. Instead of relying on a neo-classical or neo-liberal economic paradigm, however, the goals of social justice, environmental sustainability, economic productivity and good governance are interpreted using a sustainability model. This model is anchored in a steady-state economy that has overcome the myth of unlimited material growth and seeks to stay within the limits of the planet's resources. The preconditions of good governance are outlined, and it is described how the state and civil society can contribute to this normative goal. In addition to social, ecological, economic and political components, the presented model for civic education for sustainability considers conflicts between different development components and the need for horizontal and vertical coherence. In conclusion, the paper shows that civic education for sustainability must aim to produce informed and empowered global citizens. Citizens should have the ability to employ their knowledge and skills responsibly through local and global civic involvement while also remaining aware of their own interests. Furthermore, it falls to educational policy makers to create national as well as international organisational structures that facilitate civic ESD.

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