scholarly journals Carbon Accounting Measurement with Digital Non-Financial Corporate Reporting and a Comparison to European Automotive Companies Statements

Energies ◽  
2021 ◽  
Vol 14 (18) ◽  
pp. 5607
Author(s):  
Árpád Tóth ◽  
Cecília Szigeti ◽  
Alex Suta
Keyword(s):  
Financial Reporting ◽  
Evaluation Process ◽  
Carbon Accounting ◽  
Carbon Management ◽  
Corporate Reporting ◽  
Accounting Measurement ◽  
Measurement Methodology ◽  
Prior Literature ◽  
Sustainability Standards

The regulatory environment for both sustainability and financial reporting is changing as standardisation and digital reporting (e.g., XBRL) are gaining traction within regulators. The measurement methodology and mandatory information content of disclosures are yet to be decided for corporate CO2 reporting by EU regulators and standard-setting organisations. In our study, we reviewed the sustainability reports of three leading German automotive groups by revenue for the period 2016–2020 as a case study. The research methodology was carried out with text-mining-aided content analysis to provide a collection of sustainability standards (GRI and SASB) in the evaluation of emissions reporting. As an addition to prior literature, conditions of relevance and clarity regarding published information were introduced in the evaluation process of compliance to CO2 disclosures. Companies by reporting practice were assigned to different stages of carbon management and actual emissions were evaluated. In the conclusions, discussion of the reliability of reported sustainability information, the applicability of digital reporting is provided through regional perspectives. We found that although analytical methods are available to assess the level of corporate carbon management, their usefulness is limited if the data are not reliable. Significant progress can be expected from analyses using standardised, comparable corporate carbon data.

THE FUTURE OF CORPORATE REPORTING REFLECTIONS ON THE CRITICAL QUESTION OF THE NECESSITY OF FORWARD-THINKING PHILOSOPHY AND CULTURE OF REPORTING WORLDWIDE

2018 ◽  
Vol 28 (5) ◽  
pp. 1455-1466
Author(s):  
Hristina Oreshkova
Keyword(s):  
Financial Reporting ◽  
Biological Diversity ◽  
Radical Change ◽  
Green Economy ◽  
Critical Question ◽  
Corporate Reporting ◽  
Global Problems ◽  
The Future ◽  
Strategic Goals

Over the most recent decades corporate reporting has proved to be essential to achieving the strategic goals of humankinds and the ever-increasing necessity of truthful information and transparency. Corporate reporting is a socially significant process and practice. The quality of corporate reporting reflects the degree of relevance of the manner enterprises and businesses communicate with the surrounding world and environment (natural or industrial) and millions of people concerned – societies, present and future generations, employees, workers, and many other people, and other living beings. On most authoritative international scientific forums – symposia, conferences, congresses, assemblies, summit meetings and events, conducted in Europe and worldwide, it is pompously declared that corporate reporting should provide useful and reliable information both financial and non-financial one. The responsibilities of accountability and stewardship seem out to be of great importance to the fulfillment of the strategic goals of our centuries.The belief of the author is that the simultaneous analysis of the global problems challenging humankinds such as climate changes, destruction of biological diversity on the Planet, the matter of the necessity of actions of creating Green Ethics and Green Economy worldwide, the increasing need for combined and well-coordinated efforts in the combat supporting the eradication of poverty globally, and the relevance of corporate reporting to solving these unique problems the mankind is facing, would highlight and confirm their intricate interrelation (the key aim of the present research), consequently rendering the debate on the future of corporate reporting more meaningful and constructive. The debate would most probably promote the standpoint we personally maintain, which is also endorsed by an increasing number of supporters in Europe and around the world, implying in particular that apart from a process of unification and reduction of essential differences in the international financial reporting, what is also necessary is the radical change in the philosophy and culture of corporate reporting and presentation. Undeniably, it includes revealing of the financial state and the substantial effects and impacts of the businesses operating activities in a straightforward manner, as complete insights and understanding of the broader and far-reaching goals to which the corporate reporting must be subordinated – at present and in the long-lasting future.

EVALUASI PROGRAM/PROYEK PENGEMBANGAN KAWASAN EKONOMI KHUSUS SEI MANGKE DALAM RANGKA PELAKSANAAN KEBIJAKAN MP3EI 2011-2025 DI KORIDOR EKONOMI SUMATERA

2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Firrean Firrean
Keyword(s):  
Local Government ◽  
Evaluation Process ◽  
Spatial Arrangement ◽  
Policy Program ◽  
Evaluative Research ◽  
Policy Optimization ◽  
Economic Zones ◽  
North Sumatra

Special Economic Zones (SEZ) is a region with certain limits within the jurisdiction of Indonesia which is set to perform economic functions and obtain certain facilities. One SEZ developed in North Sumatra Province and included in the National Strategic Area (KSN) Medan - Binjai - Deli Serdang - Karo is SEZ Sei Mangke. SEZ Sei Mangke is defined in PP 29 of 2012 on 27 February 2012 and is the first KEK in Indonesia which was inaugurated its operation by President Joko Widodo on January 27, 2015. KSN Mebidangro itself is an area of priority spatial arrangement because it has a very important influence nationally against state sovereignty, defense and state security, economic, social, cultural, and / or environment, including areas designated as world heritage. This research is an evaluative research intended to find out the end of a policy program in order to determine recommendation of last policy by using CIPO model which includes four stages: (1) context, (2) input, (3) process, and (4) output. The research method used is case study by applying qualitative research that aims to make an accurate interpretation of the characteristics of the object under study. Findings on the evaluation context indicate that the program is generally running well, but some aspects of synergy and policy optimization as well as financing support from central and local government need to be improved. In the input evaluation, and evaluation process some aspects need to be improved because the findings show the weakness of some aspects is the result of lack of synergy and optimization of policy and support from local government. Interesting from the evaluation of ouput is that with some weaknesses in the input and process components, it turns out the evaluation findings ouput show Seek Mangke SEZ development can still run well. The recommendation of this research is to improve the quality of policy synergy / program of SEZ Seek development by improving several aspects that are categorized in each stage of evaluation

EARLY AMERICAN CORPORATE REPORTING AND EUROPEAN CAPITAL MARKETS: THE CASE OF THE ILLINOIS CENTRAL RAILROAD, 1851–1861

2006 ◽  
Vol 33 (1) ◽  
pp. 3-24 ◽  
Author(s):  
Dale L. Flesher ◽  
Gary J. Previts ◽  
William D. Samson
Keyword(s):  
Social Contract ◽  
Financial Reporting ◽  
Annual Reports ◽  
Venture Capitalists ◽  
The Public ◽  
Early American ◽  
Corporate Reporting ◽  
New Development ◽  
Capital Intensive ◽  
General Community

This study of the annual reports of the Illinois Central Railroad (IC) from the 1850s supports a conclusion that the statements, as to form and content, were developed to serve the needs of two classes of investors and to inform the general community of the activities of the company. The need to report to the public as to the success of the company's role in its “social contract” to develop the state required details of a demographic nature, which were provided by the land commissioner. Operating results provided evidence of the ability to service the debts held by European investors and to inform British venture capitalists of the extent of the company's operations. This communication with the distant capital providers was a new development in financial reporting as the capital-intensive railroads experienced management and ownership separation on a scale not seen before. In summary, the IC provided annual reports more detailed and informative than those of other corporations of the period because of a need to provide European investors with evidence of management's activities.

scholarly journals Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability

2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Georgina Tsagas ◽  
Charlotte Villiers
Keyword(s):  
Financial Reporting ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Integrated Reporting ◽  
Less Is More ◽  
Csr Reporting ◽  
Corporate Reporting ◽  
Long Run ◽  
The Individual ◽  
Key Aspects

AbstractCalls are repeatedly made on corporations to respond to the challenges facing the planet from a sustainable development perspective and governments take solace in the idea that corporations' transparency on their corporate activity in relation to sustainability through voluntary reporting is adequately addressing the problem. In practice, however, reporting is failing to deliver truly sustainable results. The article considers the following questions: how does the varied reporting landscape in the field of non-financial reporting impede the objectives of fostering corporations' sustainable practices and which initiative, among the options available, may best meet the sustainability objectives after a decluttering of the landscape takes place?The article argues that the varied corporate reporting landscape constitutes a key obstacle to fostering sustainable corporate behaviour, insofar as the flexible and please all approach followed in the context of corporate sustainability reporting offers little to no real incentive to companies to behave more sustainably and ultimately pleases none in the long run. The case made is that “less is more” in non-financial reporting initiatives and hence the article calls for a revision of key aspects of the European Non-Financial Reporting Directive, which, as is argued, is more likely to achieve the furtherance of sustainable corporate behaviour. Although the different reporting requirements offer the benefits of focussing on different corporate goals and activities, targeting different audiences and allowing for a level of flexibility that respects the individual risks to sustainability associated with each industry, the end result is a landscape that lacks overall consistency and comparability of measurements and accountabilities, making accountability more, rather than less, difficult to achieve.The article acknowledges the existence of several variances relating to the notion of sustainability per se, which continues to remain a contested concept and variances between companies and industries in relation to how each is operating sustainably or unsustainably respectively. Such variances have so far inhibited the legislator from easily outlining through tailored legislation the individual risks to global sustainability in an all-encompassing manner. The end product is a chaotic system of financial reporting, CSR reporting, non-financial reporting and integrated reporting and little progress to increase comparability and credibility in order for companies to be held accountable and to behave in ways that do not harm the planet. A “clean up” of the varied initiatives in the terrain of non-financial reporting is recommended.

Evaluating a Functional Family Therapy Intervention: Challenges and Lessons Learned

2021 ◽  
pp. 104973152098560 ◽  
Author(s):  
Katarzyna Celinska
Keyword(s):  
Family Therapy ◽  
Service Providers ◽  
Evaluation Research ◽  
Evaluation Process ◽  
Outcome Evaluation ◽  
Lessons Learned ◽  
Functional Family Therapy ◽  
Functional Family ◽  
Family Based

Purpose: This case study is the introspective account of the evaluation process of Functional Family Therapy (FFT) as implemented in Middlesex County in New Jersey between 2005 and 2011. The study presents challenges and issues in evaluation falling into three main categories. Methods: The case study is based on the recollections and documented experiences of the author who was responsible for all major aspects of the evaluation including designing the study, collecting the data, and handling daily evaluation activities. Results: The author differentiated among three main categories of challenges. In respect to research design, the relative merits of experimental versus nonexperimental designs and quantitative versus qualitative research methods are discussed. The second set of issues involves developing and exercising the social competence skills necessary to form working partnerships with service providers. The third set encompasses logistical barriers encountered during daily evaluation activities. Conclusions: The challenges and lessons learned from conducting the outcome evaluation of FFT are situated within scholarly debates on evaluation research, with the goal of providing further insights into the on-the-ground implementation and process of program evaluations. The experiences, recollections and processes illustrate challenges and solutions applicable to evaluations of other family-based violence prevention interventions.

Incorporating Life Cycle Assessment (LCA) in Freight Transportation Infrastructure Project Evaluation

2017 ◽  
Author(s):  
Soumith Kumar Oduru ◽  
Pasi Lautala
Keyword(s):  
Life Cycle Assessment ◽  
Life Cycle ◽  
Fossil Fuels ◽  
Ghg Emissions ◽  
Freight Transportation ◽  
Evaluation Process ◽  
Planning Stage ◽  
Simplified Lca ◽  
Modal Route

Transportation industry at large is a major consumer of fossil fuels and contributes heavily to the global greenhouse gas emissions. A significant portion of these emissions come from freight transportation and decisions on mode/route may affect the overall scale of emissions from a specific movement. It is common to consider several alternatives for a new freight activity and compare the alternatives from economic perspective. However, there is a growing emphasis for adding emissions to this evaluation process. One of the approaches to do this is through Life Cycle Assessment (LCA); a method for estimating the emissions, energy consumption and environmental impacts of the project throughout its life cycle. Since modal/route selections are often investigated early in the planning stage of the project, availability of data and resources for analysis may become a challenge for completing a detailed LCA on alternatives. This research builds on such detailed LCA comparison performed on a previous case study by Kalluri et al. (2016), but it also investigates whether a simplified LCA process that only includes emissions from operations phase could be used as a less resource intensive option for the analysis while still providing relevant outcomes. The detailed LCA is performed using SimaPro software and simplified LCA is performed using GREET 2016 model. The results are obtained in terms of Kg CO2 equivalents of GHG emissions. This paper introduces both detailed and simplified methodologies and applies them to a case study of a nickel and copper mine in the Upper Peninsula of Michigan. The analysis’ are done for three modal alternatives (two truck routes and one rail route) and for multiple mine lives.

scholarly journals Planning a holistic summative eHealth evaluation in an interdisciplinary and multi-national setting: a case study and propositions for guideline development

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Monika Jurkeviciute ◽  
Amia Enam ◽  
Johanna Torres-Bonilla ◽  
Henrik Eriksson
Keyword(s):  
Pattern Matching ◽  
Quality Evaluation ◽  
Empirical Process ◽  
Guideline Development ◽  
Evaluation Process ◽  
Feasibility Analysis ◽  
National Team ◽  
Matching Technique ◽  
Interdisciplinary Setting

Abstract Background Summative eHealth evaluations frequently lack quality, which affects the generalizability of the evidence, and its use in practice and further research. To guarantee quality, a number of activities are recommended in the guidelines for evaluation planning. This study aimed to examine a case of an eHealth evaluation planning in a multi-national and interdisciplinary setting and to provide recommendations for eHealth evaluation planning guidelines. Methods An empirical eHealth evaluation process was developed through a case study. The empirical process was compared with selected guidelines for eHealth evaluation planning using a pattern-matching technique. Results Planning in the interdisciplinary and multi-national team demanded extensive negotiation and alignment to support the future use of the evidence created. The evaluation planning guidelines did not provide specific strategies for different set-ups of the evaluation teams. Further, they did not address important aspects of quality evaluation, such as feasibility analysis of the outcome measures and data collection, monitoring of data quality, and consideration of the methods and measures employed in similar evaluations. Conclusions Activities to prevent quality problems need to be incorporated in the guidelines for evaluation planning. Additionally, evaluators could benefit from guidance in evaluation planning related to the different set-ups of the evaluation teams.

Modeling the Evaluation Process in a Public Controversy

2018 ◽  
Vol 40 (5) ◽  
pp. 651-679 ◽  
Author(s):  
Karl-Emanuel Dionne ◽  
Chantale Mailhot ◽  
Ann Langley
Keyword(s):  
Media Coverage ◽  
Evaluation Process ◽  
Organization Studies ◽  
Public Controversy ◽  
Critical Issues ◽  
Orders Of Worth ◽  
Major Increase ◽  
Over Time

Public controversies have attracted increasing attention in the organization studies literature. They emerge when critical issues are not defined and understood in the same way by different stakeholders, influencing the way they evaluate the worth of other actors, objects, and situations. In this paper, we show how the “orders of worth” perspective of Boltanski and Thévenot may throw light on the evolution of an evaluation process occurring during a public controversy. In particular, we study the Quebec student conflict of 2011 and 2012 that followed a proposed major increase in higher education tuition fees. We conducted an in-depth case study based on media coverage of the actions and discourses of the major actors to examine how objects and actions associated with a controversy are successively defined, redefined, and evaluated over time through a series of tests of worth. Our article contributes to the organizational literature on public controversies by drawing attention to the role of six types of evaluative moves in situations of controversy, and by offering an abductively developed model for understanding the evaluation process as it evolves over time. We suggest that actors, through these evaluative moves, may displace the object of a test, and therefore the foci for evaluation, through actions intended to bolster their positions.

scholarly journals Voluntary Reporting, Sustainable Reporting and Transition Economy

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Mofijul Hoq Masum ◽  
Ahmed Razman Abdul Latiff ◽  
Mohammad Noor Hisham Osman
Keyword(s):  
United Nations ◽  
Transition Economy ◽  
Sustainability Reporting ◽  
Developing Economy ◽  
Voluntary Reporting ◽  
Corporate Strategies ◽  
Corporate Reporting ◽  
Core Concepts ◽  
The Government ◽  
Sustainability Standards

This concept paper aims at exploring the interrelationship among the corporate voluntary reporting, the corporate sustainable reporting and the transition economy from the literatures and frameworks. At this juncture, transition economy refers the economy especially, the transformation of least developing economy to the developing economy as per the criteria of United Nations. Thus, the context of Bangladesh has been used as a ground for the study. The study explores the affiliation among corporate voluntary reporting, corporate sustainable reporting and transition economy from their respective literature and frameworks. From the literature of the corporate voluntary reporting, various dimensions of corporate disclosures have been considered, while the dimensions of sustainability reporting have been considered as per the consolidated set of global reporting index, published by Global Sustainability Standards Boards. In addition, components of transition economy have been considered on the basis of the guideline of the United Nations Economic and Social Council. The similitudes of these three concepts and their consequences are determined on the basis of the literature and frameworks. It is found that the core concepts of corporate voluntary reporting, corporate sustainable reporting and the transition economy are similar, and they are intermingled to each other. We have found that the dimensions of corporate voluntary reporting are the initiation of sustainability reporting that leads a transition economy to gain its status of being a developing economy. The findings of the study imply that the transition economy like Bangladesh has to put more focus on corporate engagement in transforming its economy to the developing economy. As the developing economy is based on trade rather than aid, the government of the country should design their corporate strategies and policies in such a way that leads the country to have a sustainable development. In addition, the findings may also encourage the corporate people to disclose more information regarding sustainability issues. Moreover, the findings may assist the United Nation to consider and reconsider their criteria of graduating any country from one level of economy to another. Finally, the findings can also open the avenue to the academicians to explore the extent of corporate reporting on transition economy.

scholarly journals Manajemen Public Relations dan Reputasi Organisasi Lembaga Amil Zakat Dompet Dhuafa

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Ahmad Dimyati
Keyword(s):  
Public Relations ◽  
Single Case ◽  
Program Planning ◽  
Secondary Data ◽  
Evaluation Process ◽  
Primary Data ◽  
Study Approach ◽  
Programming Process ◽  
Main Message

ABSTRAKPenelitian ini bertujuan untuk mengetahui (1) metode identifikasi masalah Public Relations pada LAZ Dompet Dhuafa; (2) proses perencanaan dan pemrograman LAZ Dompet Dhuafa; (3) strategi aksi dan komunikasi LAZ Dompet Dhuafa; dan (4) proses evaluasi program LAZ Dompet Dhuafa. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus eksploratif jenis single case holistic. Data primer dalam penelitian ini diperoleh melalui wawancara mendalam, sementara data sekunder bersumber dari studi pustaka dan dokumentasi. Hasil penelitian menunjukkan bahwa LAZ Dompet Dhuafa tidak melakukan riset khusus terkait perencanaan program; riset yang dilakukan hanya melalui fakta-fakta baru di lapangan melalui program-program yang sudah ada sebelumnya. Perencanaan program tematik dan nontematik LAZ Dompet Dhuafa dilakukan melalui rapat kerja tahunan, sementara pesan utama yang ingin disampaikan kepada pihak eksternal disampaikan melalui website resmi dan media sosial. Adapun evalusi program yang dilakukan tidak melibatkan publik eksternal. Kata Kunci: Manajemen Public Relations, zakat, Dompet Dhuafa ABSTRACTThis study aims to determine (1) the method of identifying problems of Public Relations at LAZ Dompet Dhuafa; (2) the planning and programming process of LAZ Dompet Dhuafa; (3) the strategy of action and communication of LAZ Dompet Dhuafa; and (4) the evaluation process of the LAZ Dompet Dhuafa program. This study uses a qualitative method with an explorative case study approach and single case holistic. The primary data in this study were obtained through in-depth interviews, while the secondary data were obtained from literature and documentation. The results of the study show that LAZ Dompet Dhuafa does not conduct specific research related to program planning; the research only carried out through new facts in the field through the pre-existing programs. The planning of thematic and non-thematic program is carried out through annual work meetings, while the main message to be conveyed to public (external) is delivered through the official website and social media. Meanwhile, the evaluation of the program did not involve the external public. Keywords: Public Relations management, zakat, Dompet Dhuafa

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