scholarly journals Accountability through Sustainability Data Governance: Reconfiguring Reporting to Better Account for the Digital Acceleration

2021 ◽  
Vol 13 (24) ◽  
pp. 13814
Author(s):  
Olena Liakh

Accountability assessment is a highly relevant challenge for companies nowadays. The COVID-19 pandemic prompted a digital acceleration in business environments, which in turn brought more focus on sustainability practices that could help organizations better demonstrate their accountability, thus making them more resilient to the ever-changing socio-economic context. Therefore, this paper aims to evaluate how to further improve corporate accountability (on a strategic and operational level), taking advantage of the digitalization changes that companies are being forced to go through and applying them to the sustainability evaluation process, including the reporting as its final output. The first research outcome is a combined framework, based on data governance and sustainability literature models, seeking to optimize the manageability of sustainability data. The second outcome is a matrix, based on a content analysis of 20 sustainability reports, representing eight possible types of behavior that companies adopt when integrating digitalization practices into their sustainability evaluation process. The aim is to explore how the communication of digital activities could refine the diligence of the sustainability assessment process, with disclosure representing its last step. Finally, the ‘leading’ case was broken down into the general strategic components that could potentially be included in a balanced data-sustainability reporting strategy.

2014 ◽  
Vol 23 (2) ◽  
pp. 91-98 ◽  
Author(s):  
Celeste R. Helling ◽  
Jamila Minga

A comprehensive augmentative and alternative communication (AAC) evaluation is critical to providing a viable means of expressive communication for nonverbal people with complex communication needs. Although a number of diagnostic tools are available to assist AAC practitioners with the assessment process, there is a need to tailor the evaluation process to the specific communication needs of the AAC user. The purpose of this paper is to provide a basis for developing an effective and clinically driven framework for approaching a user-tailored AAC evaluation process.


Author(s):  
Wei Wu ◽  
C. B. Sivaparthipan ◽  
Ivan Sanz-Prieto

Automobile architecture is a crucial phase in the process of design. The model assessment process in the hybrid vehicle modeling assessment becomes more in-depth, and designers exchange ideas. The critical aspect of automotive modeling is that various models have varying views on vehicle styling. The evaluation process is long, complicated, and efficient in automotive simulation. The evaluation process takes time. Therefore, in the paper, an Automobile Modelling Optimization Design Based on Virtual Reality Technology (AMOD-VRT) is proposed to improve automobile modeling and design research to be more interactive. Computational Design Method is used to create and design the entire vehicle as well as its surrounding environment. An Integrated Virtual Analysis can enclose the models mentioned above and create a virtual environment in which the user can interact to design a model virtually by themselves. The paper provides complete virtual design modeling of an automobile, allowing the user to work more efficiently based on the results. By applying virtual reality technology in the automobile design phase, interactive and network-based remote research on automobile modeling can make the automobile design progression more appropriate, easier to communicate with designers and decrease automobile design’s development cost and cycle. The simulation analysis is performed based on safety, performance, and efficiency, proving the reliability of the proposed framework. Various parameters obtain the simulation results on automobile design as the automobile vehicle design performance ratio is 87.16%, increasing the visual effects in AMOD ratio is 88.77%, improving visual effects with optimized design ratio is 84.5%, interaction and collaboration of automobile modeling ratio are 82.26% and reduce vehicles accident using virtual reality ratio is 93.80%. The computer-based virtual reality technology in the automotive industry can effectively accelerate new product development in the future.


2012 ◽  
Vol 12 (1) ◽  
Author(s):  
M. Pretorius ◽  
C. Le Roux

Purpose: To determine the level of sustainability embeddedness in strategising by investigating the public and external communication of companies. Problem investigated: The extent to which sustainability is embedded in the elements of strategy formulation and implementation (and not merely surface-level statements and claims) Design: The researchers designed a measurement tool and scale, the Strategising for Sustainability Index (SSI), based on researched elements of strategising and recent literature on the topic of sustainability and strategy integration. Merit for strategising for sustainability was given to a company on the basis of its fulfilling the relevant criteria. The JSE Top 40 listed companies on the All Share Index as of March 2011 were selected as a purposive sample. Each company's data and each element of the scorecard were judged on a Likert-type five-point scale, with higher scores indicating higher levels of embeddedness in the strategy. A comprehensive evaluation sheet was used to judge the presented data individually and independently for each element of the scorecard instrument. Findings: Ten elements were found relevant and represented: compliance (2 elements); strategy formulation (4 elements); and strategy implementation (4 elements). The findings show wide variation in overall scores. Almost all companies satisfied the compliance requirements but variations were observed in both formulation and implementation embeddedness. The SSI tool has discrimination value despite a relatively complex judging process. The proposed SSI measurement challenges other determinants of sustainability performance, as it incorporates embeddedness of sustainability in strategising. Knowing the level of this could guide management towards directing resources away from 'over-invested' strengths related to sustainability. Considering the scores for the different elements of the instrument would help to prioritise the 'sustainability spend'. Furthermore, the SSI tool directs attention to how sustainability is incorporated in the strategising process. Originality and Value : The measure of the level of embeddedness of sustainability in strategising has not been done before. This study addresses the possible 'window-dressing' claims surrounding sustainability and highlights those companies who have successfully demonstrated that sustainability is not just for reputation purposes and is, in fact, part of their operating as a listed company. Conclusion : Firstly, it was possible to use the SSI framework and the evaluation process and apply it to the sustainability reporting and claims for each firm. Secondly, each element could be judged on the unique scale for the specific element. The SSI measurement tool can be used to describe the level of strategising embeddedness. The SSI tool's framework is based on input of literature and on the foundation of strategic principles. The 5-point scale on the SSI tool serves to describe the achievement of a company for each element. The sustainability claims of these companies varied in embeddedness in the process of strategising. The score is lower for the formulation elements, raising the question of whether some projects are possibly implemented ad hoc to score points, without being necessarily formulated as part of strategy


2003 ◽  
Vol 11 ◽  
pp. 46
Author(s):  
Antonio Cardona Rodríguez ◽  
Miren Barrenetxea Ayesta

Since all institutions are reaffirming the importance of Information Technology and Communication (ICT) in education, but did you have this in mind when evaluating universities, Is reflected in the indicators for evaluation In Spain, as in other neighboring countries, universities are undergoing an institutional evaluation process. The catalog of indicators is a fundamental part of the assessment process. This paper is a brief analysis of the catalog of indicators proposed by the University Coordination Council in relation to its ability to measure the incorporation of ICT in universities.


Author(s):  
Erika George

Incorporating Rights: Strategies to Advance Corporate Accountability examines existing and emerging advocacy strategies that could conceivably close a global governance gap that puts human rights at risk and places commercial actors at risk of becoming complicit in human rights abuses when conducting business in emerging market economies and complex environments. Corporate codes of conduct, sustainability reporting, and selected multistakeholder initiatives are presented as the building blocks of a system of soft law that could solidify to become binding baseline standards for better business practices. This book explains the conditions that have given rise to constructive change as well as those methods and mechanisms with promise for ensuring that business enterprises incorporate human rights considerations into business operations. This book explores how capital and consumer markets could provide an additional or alternative form of enforcement to promote responsible business conduct. It provides accounts of the creation of industry sector regulatory instruments and governance institutions arising from allegations of corporate complicity in human rights abuses. It examines how corporate social responsibility initiatives could close the governance gap and how codes of conduct could come to regulate like real rules. This book argues that regulation through information is essential to ensure that corporate conduct will be informed by human rights considerations and implemented consistent with respect for human rights. Where concerned consumers and investors exercise preferences for products that are not associated with abuse and have access to information on corporate performance and risks posed to human rights, there is potential to change corporate conduct. Societal expectations are increasing and evolving.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Murrar Firas

Purpose The purpose of this paper is to analyse the evolution of anti-money laundering/combating the financing of terrorism (AML/CFT) procedures in Palestine since 2004 in accordance with the standards issued by the Financial Action Task Force (FATF). Design/methodology/approach This study is qualitative in nature and involves studying the most important improvements made by Palestinian authorities in the state’s legislative and institutional frameworks to enhance the AML/CFT regime. Findings Palestine has established the necessary legal basis to combat money laundering and terrorist financing crimes. At the institutional level, the Financial Follow-up Unit was granted all the required powers of Financial Intelligence Units. The National Committee for Combating Money Laundering and Financing Terrorism has also played a vital role in issuing policies and plans to respond to the outcomes of the National Risk Assessment process. In contrast, a number of challenges still exist mainly with respect to the political factors and their expected consequences on the process of preparing for and conducting the mutual evaluation process for Palestine. Originality/value This study focusses on the AML/CFT efforts in Palestine owing to the nature and specificity of the Palestinian situation, as Palestine’s AML/CFT procedures have not been subject to any previous mutual evaluation process by the MENAFATF. Such efforts have rarely addressed the Palestinian case, making this study important to researchers and those interested in this field.


2015 ◽  
Vol 6 (2) ◽  
pp. 1-15 ◽  
Author(s):  
Gilbert Silvius

Sustainability is without doubt one of the most important challenges of our time. How can one develop prosperity without compromising the life of future generations? Companies are integrating concepts of sustainability in their marketing, corporate communications, annual reports and in their actions. Information technology (IT) and information systems (IS) provide organizations with the ability to change and improve business processes to better support sustainable practices. IT/IS evaluation methods should therefore reflect this ability and include criteria for the assessment of sustainability aspects of IT/IS projects. However, IT/IS evaluation methods are today still dominated by the economical perspective that resulted from the infamous IT productivity paradox. This paper aims to broaden the perspective on IT/IS evaluation, by exploring the integration of indicators that reflect the concepts of sustainability into IT/IS evaluation methods. Based on an identification IT/IS evaluation methods and an overview of frameworks for sustainability indicators, an analysis is made of the inclusion of the indicators and principles of sustainability assessment in IT/IS evaluation methods. The analysis will conclude that integrating sustainability considerations in IT/IS evaluation requires far more than a set of additional criteria to be considered.


2020 ◽  
Vol 12 (21) ◽  
pp. 9271
Author(s):  
Agnes Pranugrahaning ◽  
Jerome Denis Donovan ◽  
Cheree Topple ◽  
Eryadi Kordi Masli

The United Nations’ 2030 Agenda has further propelled the need for the private sector to engage with sustainable development. Corporate sustainability research seeks to specifically address this; however, extant literature highlights a paucity of research on how this occurs. In this study, we utilise an emerging process that has been identified to support managers in addressing sustainability—the corporate sustainability assessment (CSA). Utilising an in-depth case study and qualitative data collection, this study highlights how CSAs are a systematic and comprehensive approach to guide managers in how they can address sustainability. This study empirically examines three distinct but interconnected aspects of the CSA including the sustainability governance system, measurement of sustainability performance and sustainability reporting. With scant empirical studies on both CSAs and multinational enterprises (MNEs) operating in emerging markets, this study provides unique insights into two key traits of MNEs to understand the interplay between home- and host-country contexts and the industrial sector the MNE is operating within.


2013 ◽  
Vol 807-809 ◽  
pp. 1815-1818
Author(s):  
Xiao Peng Zhang ◽  
Bo Yang Zhao

The purpose of this research is to combine the sustainability evaluation system of China and put forward a sustainability assessment system based on urban residential district plan competition program. In this research, the status quo of the evaluation process was studied. As the core of the research, the establishment of URDPAS complements the assessment technology of residential district plan competition. The existing area scale sustainability assessment tools were analyzed. With the application of ANP method to determine the evaluation items and weighting system in urban residential district plan, decision-makers can use this evaluation process and assessment system to assess the residential district plans more comprehensively and rationally than using traditional methods and the selection of the best plan becomes relatively easier.


2013 ◽  
Vol 3 (2) ◽  
pp. 262-268 ◽  
Author(s):  
J. Willetts ◽  
M. Paddon ◽  
Nguyen Dinh Giang Nam ◽  
Nguyen Hieu Trung ◽  
N. Carrard

This paper describes a participatory deliberative planning methodology employed in Can Tho, Vietnam to assess sanitation infrastructure options for a new peri-urban area with an expected population of 278,000 people. The study compared four options across a range of scales from centralised to decentralised treatment systems, and also included an innovative resource recovery option with urine collection and reuse in local agriculture. The study was undertaken in close collaboration with the local water utility, a local university, and several city government departments. In the sustainability assessment process key city stakeholders ranked the four options against criteria in five areas: (i) technical and risk, (ii) social and health, (iii) environmental, (iv) economic and financial, (v) city future. Stakeholders were provided with detailed information about each option, including quantitative data such as costs and energy use, and qualitative data against areas such as social acceptability. The assessment made evident the trade-offs between these five areas, and after their prioritisation, stakeholders agreed on the option that combined centralised treatment for the densely populated area to be inhabited earlier, and decentralised treatment for the remaining area. The methodology provided a robust way for stakeholders to engage in informed decision-making on this important planning issue.


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