Integrated Reporting in the Context of Corporate Governance. Case study on the Adoption of Integrated Reporting of Romanian Companies listed on BSE

2018 ◽  
Vol 9 (2) ◽  
pp. 127-138
Author(s):  
Oana Raluca Ivan
Keyword(s):  
Corporate Governance ◽  
State Of The Art ◽  
Stock Exchange ◽  
Research Question ◽  
Integrated Reporting ◽  
Corporate Reporting ◽  
The Past ◽  
Current State ◽  
Pluralistic Approach

Abstract Integrated Reporting (IR), the latest approach in corporate reporting, is one of the most discussed topics of the past several years. Recently, companies and companies have realized that the former business model, which was based only on profit-taking without regard to employees, the environment and society, needs to be revised and should take into account wider objectives than financial ones. Therefore, current societies adopt a pluralistic approach and aim to include in their concerns stakeholders’ needs, sustainability, business ethics and transparency. From the aforementioned aspects derives the research question of the present study, aiming in this way to determine the degree of adoption of the integrated reporting of the Romanian companies listed on the Bucharest Stock Exchange, as well as the analysis of the corporate governance reporting degree of the companies included in the study. The results show us the current state of the art for this issue.

Accounting for Climate Change: Rethinking the Chaotic Corporate Reporting Landscape and Its Purpose, with the UK’s Failure as a Case Study

2020 ◽  
pp. 69-100
Author(s):  
Charlotte Villiers ◽  
Georgina Tsagas
Keyword(s):  
Climate Change ◽  
Corporate Governance ◽  
Global Warming ◽  
Environmental Protection ◽  
Company Law ◽  
Corporate Reporting ◽  
Current State ◽  
Legal Consequences

The chapter considers whether company law and corporate governance-related initiatives provide effective mechanisms for holding corporations to account for their contribution to climate change. A key regulatory device targeted at corporations is disclosure, the goal of which, in this context, is to achieve greater transparency regarding the risks and opportunities connected to climate change. The chapter explores to what extent climate change-related reporting contributes to the efforts towards reducing global warming. It is argued that there are a number of significant problems with climate-related reporting in its current state, in so far as there are many different requirements, including standards, codes, guidelines, at industry or sector level as well as at national and international levels; all these combined create a chaotic reporting landscape. Moreover, there is no meaningful link between the disclosures required under company law and initiatives within the area of environmental protection; hence it becomes difficult to identify clearly what the key reporting information is and what the responses and possible legal consequences of any such disclosures should be. Consequently, corporations’ accountability for their contribution to climate change is open to question.

scholarly journals Photovoltaics Enabling Sustainable Energy Communities: Technological Drivers and Emerging Markets

Energies ◽  
2021 ◽  
Vol 14 (7) ◽  
pp. 1862
Author(s):  
Alexandros-Georgios Chronis ◽  
Foivos Palaiogiannis ◽  
Iasonas Kouveliotis-Lysikatos ◽  
Panos Kotsampopoulos ◽  
Nikos Hatziargyriou
Keyword(s):  
State Of The Art ◽  
Research Question ◽  
Economic Benefits ◽  
Energy Market ◽  
Small Scale ◽  
Local Energy ◽  
Community Members ◽  
Open Research ◽  
Energy Community

In this paper, we investigate the economic benefits of an energy community investing in small-scale photovoltaics (PVs) when local energy trading is operated amongst the community members. The motivation stems from the open research question on whether a community-operated local energy market can enhance the investment feasibility of behind-the-meter small-scale PVs installed by energy community members. Firstly, a review of the models, mechanisms and concepts required for framing the relevant concepts is conducted, while a clarification of nuances at important terms is attempted. Next, a tool for the investigation of the economic benefits of operating a local energy market in the context of an energy community is developed. We design the local energy market using state-of-the-art formulations, modified according to the requirements of the case study. The model is applied to an energy community that is currently under formation in a Greek municipality. From the various simulations that were conducted, a series of generalizable conclusions are extracted.

Ressourceneffizienz durch Digitalisierung*/Resource efficiency through digitisation. Potentials for SMEs in the manufacturing industry

2018 ◽  
Vol 108 (05) ◽  
pp. 319-324
Author(s):  
I. Bogdanov ◽  
A. Nuffer ◽  
A. Sauer
Keyword(s):  
Manufacturing Industry ◽  
State Of The Art ◽  
Manufacturing Sector ◽  
Resource Efficiency ◽  
Digitale Transformation ◽  
Case Study Analysis ◽  
Current State ◽  
Stand Der Technik ◽  
A Current

Der vorliegende Beitrag behandelt den Themenkomplex Ressourcen-effizienz und digitale Transformation im verarbeitenden Gewerbe sowie die dabei entstehenden Wechselwirkungen. Neben dem aktuellen Stand der Technik werden die im Rahmen einer aktuellen Studie durchgeführte Fallbeispielanalyse und die entwickelte Methodik zur Ermittlung der Ressourceneffizienzpotenziale vorgestellt. Diese Potenziale und die eingesetzten digitalen Maßnahmen sind zentrale Bausteine des vorliegenden Beitrags.   This article deals with the topic complex of resource efficiency and digital transformation in the manufacturing sector as well as the resulting interactions. In addition to the current state of the art and perspectives, the case study analysis carried out as part of a current study, as well as the developed method for establishing the resource efficiency potentials will be presented. The resultant potential and the digital measures are central components of this article.

scholarly journals Multifaceted origins of sex differences in the brain

2016 ◽  
Vol 371 (1688) ◽  
pp. 20150106 ◽  
Author(s):  
Margaret M. McCarthy
Keyword(s):  
Sex Differences ◽  
State Of The Art ◽  
Human Subjects ◽  
Special Issue ◽  
Molecular Analyses ◽  
The Past ◽  
Current State ◽  
Biological Variable ◽  
Males And Females ◽  
The Brain

Studies of sex differences in the brain range from reductionistic cell and molecular analyses in animal models to functional imaging in awake human subjects, with many other levels in between. Interpretations and conclusions about the importance of particular differences often vary with differing levels of analyses and can lead to discord and dissent. In the past two decades, the range of neurobiological, psychological and psychiatric endpoints found to differ between males and females has expanded beyond reproduction into every aspect of the healthy and diseased brain, and thereby demands our attention. A greater understanding of all aspects of neural functioning will only be achieved by incorporating sex as a biological variable. The goal of this review is to highlight the current state of the art of the discipline of sex differences research with an emphasis on the brain and to contextualize the articles appearing in the accompanying special issue.

scholarly journals Fluorescent Chemosensors for Ion and Molecule Recognition: The Next Chapter

2021 ◽  
Vol 2 ◽  
Author(s):  
Kai-Cheng Yan ◽  
Axel Steinbrueck ◽  
Adam C. Sedgwick ◽  
Tony D. James
Keyword(s):  
State Of The Art ◽  
Fluorescent Chemosensors ◽  
Distant Future ◽  
The Past ◽  
Current Trends ◽  
Current State ◽  
Future Challenges ◽  
Molecule Recognition

Over the past 30 years fluorescent chemosensors have evolved to incorporate many optical-based modalities and strategies. In this perspective we seek to highlight the current state of the art as well as provide our viewpoint on the most significant future challenges remaining in the area. To underscore current trends in the field and to facilitate understanding of the area, we provide the reader with appropriate contemporary examples. We then conclude with our thoughts on the most probable directions that chemosensor development will take in the not-too-distant future.

scholarly journals Integrated Reporting and Corporate Performance: Empirical Evidence of The IIRC Framework Adoption

2019 ◽  
Vol 16 (2) ◽  
pp. 181
Author(s):  
Muhammad Wildan Affan
Keyword(s):  
Chemical Industry ◽  
Corporate Performance ◽  
Stock Exchange ◽  
High Growth ◽  
Analysis Tool ◽  
Research Subject ◽  
Integrated Reporting ◽  
Corporate Reporting ◽  
Industry Sector ◽  
Growth Industry

Sustainability and transparency issues are becoming trending in the nature of corporate reporting. Stakeholders are accused to bring together all financial and nonfinancial metrics into one integrated report. The purpose of this study is to determine the effect of integrated reporting toward corporate performance. Integrated reporting measurement uses the construct adopted from IIRC. The research sample in this study is basic and chemical industry sector that listed in the Indonesia Stock Exchange in 2017. The reason in choosing those industries as a research subject is because the basic and chemical industry sector is recorded as a high growth industry sector in 2017. This study uses a linear regression as an analysis tool. This study concluded that integrated reporting has significant effect toward corporate performance.

Exploring the nexus between integrated reporting and sustainability embeddedness

2019 ◽  
Vol 10 (5) ◽  
pp. 822-843 ◽  
Author(s):  
Catherine Le Roux ◽  
Marius Pretorius
Keyword(s):  
Stock Exchange ◽  
Single Case ◽  
Listed Company ◽  
Data Gathering ◽  
Integrated Reporting ◽  
Content Type ◽  
Multiple Data ◽  
Practical Implications ◽  
Insight Into

Purpose This paper aims to explore the nexus between integrated reporting and sustainability embeddedness. It seeks to contribute to a better understanding of the nexus by obtaining in-depth insight from the sensemaking of those in practice. Design/methodology/approach A single exploratory case study design strategy was applied to a leading stock exchange listed company in the property industry in South Africa. Rich qualitative data were gathered by applying multiple data gathering techniques to a diverse group of employees within the case company. Findings This empirical study contributes a metaphor of a cog and chain and nine themes that elucidate employee sensemaking at the nexus. Integrated reporting was found to drive sustainability embeddedness and foster changes within the organisation. The themes offer in-depth insight into how employees made sense of integrated reporting as a driver for sustainability embeddedness. Research limitations/implications The findings emerged from a single case study that operated in a mandatory disclosure context and are therefore not generalisable. The findings reflect the intended outcomes of integrated reporting and further research to explore the unintended outcomes and challenges associated with integrated reporting is suggested. Practical implications The study contributes to a growing practice based agenda by offering a better understanding of how integrated reporting and sustainability are conceptualised and adopted in practice. Social implications The findings offer organisations’ guidance on integrated reporting and sustainability embeddedness adoption which can have vast implications for society and the environment. Originality/value The study responds to gaps in the literature and calls for studies to explore the intersection between integrated reporting and sustainability embeddedness by engaging those in practice.

scholarly journals A RESTful middleware for AI controlled sensors, actuators and smart devices

2019 ◽  
Vol 11 (7) ◽  
pp. 2963-2986 ◽  
Author(s):  
Nikos Dipsis ◽  
Kostas Stathis
Keyword(s):  
Smart Home ◽  
Learning Algorithm ◽  
State Of The Art ◽  
Smart Devices ◽  
Machine Learning Algorithm ◽  
Concrete Case ◽  
Domain Specific ◽  
Sensor Actuator ◽  
Current State

Abstract The numerous applications of internet of things (IoT) and sensor networks combined with specialized devices used in each has led to a proliferation of domain specific middleware, which in turn creates interoperability issues between the corresponding architectures and the technologies used. But what if we wanted to use a machine learning algorithm to an IoT application so that it adapts intelligently to changes of the environment, or enable a software agent to enrich with artificial intelligence (AI) a smart home consisting of multiple and possibly incompatible technologies? In this work we answer these questions by studying a framework that explores how to simplify the incorporation of AI capabilities to existing sensor-actuator networks or IoT infrastructures making the services offered in such settings smarter. Towards this goal we present eVATAR+, a middleware that implements the interactions within the context of such integrations systematically and transparently from the developers’ perspective. It also provides a simple and easy to use interface for developers to use. eVATAR+ uses JAVA server technologies enhanced by mediator functionality providing interoperability, maintainability and heterogeneity support. We exemplify eVATAR+ with a concrete case study and we evaluate the relative merits of our approach by comparing our work with the current state of the art.

scholarly journals Insight and psychosis: the next 30 years

2019 ◽  
Vol 217 (3) ◽  
pp. 521-523 ◽  
Author(s):  
Anthony S. David
Keyword(s):  
Conceptual Development ◽  
State Of The Art ◽  
Involuntary Treatment ◽  
The Past ◽  
Current State ◽  
Decision Making Capacity ◽  
Cognitive Neurosciences ◽  
Clinical Associations ◽  
The Relationship ◽  
Made In

Academic interest in the concept of insight in psychosis has increased markedly over the past 30 years, prompting this selective appraisal of the current state of the art. Considerable progress has been made in terms of measurement and confirming a number of clinical associations. More recently, the relationship between insight and involuntary treatment has been scrutinised more closely alongside the link between decision-making capacity and insight. Advances in the clinical and cognitive neurosciences have influenced conceptual development, particularly the field of ‘metacognition’. New therapies, including those that are psychologically and neurophysiologically based, are being tested as ways to enhance insight.

FOREWORD

Geophysics ◽  
1964 ◽  
Vol 29 (2) ◽  
pp. 151-153 ◽  
Author(s):  
Charles C. Bates
Keyword(s):  
Prime Minister ◽  
State Of The Art ◽  
The United States ◽  
The Political ◽  
Bad Faith ◽  
Political Leaders ◽  
The Past ◽  
Current State ◽  
Nuclear Tests ◽  
Test Ban

A decade ago, it would have been the rare geophysicist indeed who would have predicted that his specialty was destined to become a major topic of discussion between such world political leaders as Presidents Eisenhower and Kennedy, Prime Minister Macmillan of Great Britain, and Chairman Khrushchev of the USSR. Yet this has come to pass during the past six years, for in 1958 there started the continuing round of international negotiations directed towards the creation of an effective underground test-ban treaty. During the conduct of these negotiations, it has been repeatedly necessary to assess the current state-of-the-art in seismology and its sister geophysical sciences, for the only detectable signals known to propagate for several hundreds to thousands of miles from underground nuclear tests are seismic in nature. With the United States policy being only to seek an underground-test-ban agreement incorporating strong safeguards against acts of bad faith, it is important that the political safe-guards be backed up by those of a geophysical nature.

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