The Concept of Integrated Reporting

2017 ◽  
pp. 16-22
Keyword(s):  
Decision Making ◽  
Sustainable Development ◽  
Literature Review ◽  
Environmental Impacts ◽  
Decision Making Process ◽  
Integrated Reporting ◽  
Wide Range ◽  
Social And Environmental Impacts

Chapter 3 defines the process of integration, and deeply explains the concept of integrated report. We provide a wide range of literature review sources, for the purpose of establishing the characteristics of integrated reporting. Integrated reports cannot be fully understood until we clarify the meaning of the first word: integrated. This section of the book concentrates on defining the term of integration. Kirkpatrick and Lee (1999) links the notion of integration to sustainable development and economic, social, and environmental impacts on the decision-making process. Krajnc and Glavic (2005) mentions that corporations need to integrate the information related to sustainable development so that it becomes useful for decisions.

scholarly journals Horizontal collaboration in the freight transport sector: barrier and decision-making frameworks

2021 ◽  
Vol 13 (1) ◽  
Author(s):  
Ahmed Karam ◽  
Kristian Hegner Reinau ◽  
Christian Richter Østergaard
Keyword(s):  
Decision Making ◽  
Sustainable Development ◽  
Decision Support ◽  
Literature Review ◽  
Freight Transport ◽  
Decision Makers ◽  
Transport Sector ◽  
Decision Making Process ◽  
Transport Networks ◽  
Collaborative Decision

AbstractIn the freight transport sector, competing companies horizontally collaborate through establishing Collaborative Transport Networks (CTNs). Fruitful implementation of CTNs will leverage environmental and socio-economic goals of sustainable development in the freight transport sector. The benefits of CTNs in horizontal collaborative settings have been widely demonstrated through several modelling approaches. However, in practice, the real applications of CTNs have been challenging and most did not achieve satisfactory performances. Some studies have addressed this issue by identifying different barriers to CTN implementation. However, a conceptual framework for the barriers is not well-established. In addition, the literature lacks a decision-making framework for the CTN implementation which considers the different barriers. To address this gap, this paper conducted a literature review of the barriers to CTN implementation. In total, 31 different barriers were identified. A conceptual barrier framework is developed by grouping the 31 barriers into five categories: the business model, information sharing, the human factors, the Collaborative Decision Support Systems (CDSSs), and the market. The paper additionally proposes a stage-gate model integrating the conceptual barrier framework into the CTN implementation decision-making process. The current work contributes to the existing literature by developing both theoretical and practical understandings of the barriers to implementing CTNs and will support decision makers in CTN implementation to maximize the CTN benefits and minimize the risk of CTN failure.

Sustainability Reporting and Multilevel Governance

2019 ◽  
pp. 140-162
Author(s):  
Pınar Okan Gokten ◽  
Soner Gokten
Keyword(s):  
Decision Making ◽  
Sustainable Development ◽  
Sustainability Reporting ◽  
Multilevel Governance ◽  
The Other ◽  
Decision Making Process ◽  
Governance Mechanisms ◽  
Integrated Reporting ◽  
Comprehensive Information ◽  
Sustainability Accounting

Providing transparency and accountability can be achieved by efficient governance mechanisms, which need interactive participation of stakeholders in the decision-making process. On the other hand, it is fair to say that traditional reporting is inadequate to inform stakeholders of an organization's activities. Therefore, sustainability accounting has become more popular among authorities and organizations in order to provide comprehensive information which concentrates on value creation and sustainable development. In this chapter, the authors aim to touch on the need of sustainability accounting to support multilevel governance mechanisms by describing the main dimensions of sustainability accounting and integrated reporting.

scholarly journals Sustainable Transport Indicators in the Context of Introducing of Electric Passenger Cars

2020 ◽  
Vol 14 (3) ◽  
pp. 318-324
Author(s):  
Stevan Kjosevski ◽  
Atanas Kochov ◽  
Darko Danev ◽  
Aleksandar Kostikj
Keyword(s):  
Decision Making ◽  
Sustainable Development ◽  
Literature Review ◽  
Sustainable Transport ◽  
Ahp Method ◽  
Passenger Cars ◽  
Balkan Countries ◽  
Scientific Approach ◽  
Development Analysis

Sustainable development and sustainable transport are becoming of higher and higher importance. A scientific approach to sustainable development analysis means, first of all, identification of relevant indicators. Based on literature review and regional professionals’ view, a total of 90 indicators have been chosen. They have been structured in five hierarchic levels. A total of five personal transport means alternatives have been analyzed in the research. The AHP method of analysis has been employed in which 75 professionals from the Western Balkan countries have filled appropriate questionnaire. The research presents their opinion about the capacity of each of the alternatives to contribute to the sustainable transport in the region, but also puts a light on perception of the professionals on importance of chosen indicators. The results of this research could be used for further research and could also help to decision making levels regarding sustainable transport and sustainable development.

scholarly journals A survey of methods for evaluating mini-publics

2021 ◽  
Author(s):  
Takeuchi Ayano
Keyword(s):  
Decision Making ◽  
Academic Research ◽  
Future Research ◽  
The Political ◽  
Decision Making Process ◽  
Sufficient Information ◽  
Practical Case ◽  
Political Decision ◽  
Wide Range ◽  
Political Decision Making

AbstractPublic participation has become increasingly necessary to connect a wide range of knowledge and various values to agenda setting, decision-making and policymaking. In this context, deliberative democratic concepts, especially “mini-publics,” are gaining attention. Generally, mini-publics are conducted with randomly selected lay citizens who provide sufficient information to deliberate on issues and form final recommendations. Evaluations are conducted by practitioner researchers and independent researchers, but the results are not standardized. In this study, a systematic review of existing research regarding practices and outcomes of mini-publics was conducted. To analyze 29 papers, the evaluation methodologies were divided into 4 categories of a matrix between the evaluator and evaluated data. The evaluated cases mainly focused on the following two points: (1) how to maintain deliberation quality, and (2) the feasibility of mini-publics. To create a new path to the political decision-making process through mini-publics, it must be demonstrated that mini-publics can contribute to the decision-making process and good-quality deliberations are of concern to policy-makers and experts. Mini-publics are feasible if they can contribute to the political decision-making process and practitioners can evaluate and understand the advantages of mini-publics for each case. For future research, it is important to combine practical case studies and academic research, because few studies have been evaluated by independent researchers.

scholarly journals Multiple Criteria Decision Making for the Achievement of the UN Sustainable Development Goals: A Systematic Literature Review and a Research Agenda

2021 ◽  
Vol 13 (8) ◽  
pp. 4129
Author(s):  
Manuel Sousa ◽  
Maria Fatima Almeida ◽  
Rodrigo Calili
Keyword(s):  
Decision Making ◽  
Sustainable Development ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Research Agenda ◽  
Sustainable Development Goals ◽  
Multiple Criteria Decision Making ◽  
Multiple Criteria ◽  
2030 Agenda ◽  
Development Goals

Multiple-criteria decision making (MCDM) methods have been widely employed in various fields and disciplines, including decision problems regarding Sustainable Development (SD) issues. The main objective of this paper is to present a systematic literature review (SLR) on MCDM methods supporting decisions focusing on the achievement of UN Sustainable Development Goals (SDGs) and the implementation of the 2030 Agenda for Sustainable Development in regional, national, or local contexts. In this regard, 143 published scientific articles from 2016 to 2020 were retrieved from the Scopus database, selected and reviewed. They were categorized according to the decision problem associated with SDGs issues, the MCDM methodological approach, including the use (or not) of fuzzy set theory, sensitivity analysis, and multistakeholder approaches, the context of MCDM applications, and the MCDM classification (if utility-based, compromise, multi-objective, outranking, or other MCDM methods). The widespread adoption of MCDM methods in complex contexts confirms that they can help decision-makers solve multidimensional problems associated with key issues within the 2030 Agenda framework. Besides, the state-of-art review provides an improved understanding of this research field and directions for building a research agenda for those interested in advancing the research on MCDM applications in issues associated with the 2030 Agenda framework.

scholarly journals The Global Sustainability Index: An Instrument For Assessing The Progress Towards The Sustainable Organization

2015 ◽  
Vol 67 (1) ◽  
pp. 215-220 ◽  
Author(s):  
Valentin Grecu
Keyword(s):  
Decision Making ◽  
Sustainable Development ◽  
Optimal Solution ◽  
Decision Makers ◽  
Decision Making Process ◽  
Sustainability Index ◽  
Global Sustainability ◽  
Multiple Indicators ◽  
Mathematical Algorithms ◽  
General Indicator

Abstract There is rarely an optimal solution in sustainable development but most frequently a need to build compromises between conflicting aspects such as economic, social and environmental ones and different expectations of stakeholders. Moreover, information is rarely available and precise. This paper will focus on how to use indicators to monitor sustainable development, integrating the information provided by many of them into a complex general sustainability index. Having this general indicator is essential for decision makers as it is very complicated to evaluate the performance of the organization based on multiple indicators. The objective of this paper is to find mathematical algorithms for simplifying the decision-making process by offering an instrument for the evaluation of the sustainability progress.

IT in Manufacturing and Logistics for SCM and OP in SMEs

2020 ◽  
pp. 109-117 ◽  
Author(s):  
Wei Hung ◽  
Yao-Wen Hsu
Keyword(s):  
Decision Making ◽  
Information Technology ◽  
Supply Chain ◽  
Statistical Analysis ◽  
Organizational Performance ◽  
Manufacturing Sector ◽  
Decision Making Process ◽  
Chain Management ◽  
Modern Age ◽  
Wide Range

This analysis focusses on the effects of Information Technology (IT) and how it significantly affects the Supply Chain Management (SCM) in logistics and manufacturing-Small and Medium-Sized Enterprises (SMEs). Apart from that, our purpose is to evaluate how IT affects the Organizational Performance (OP) in the enterprises. Irrespective of the fact that IT cannot be applied in every enterprise, the findings in this research are based on the statistical analysis which shows that a wide-range of workforce in the modern age has adopted the initiative considering the complexities of SCM and mostly to maximize OP in the enterprises. This research was done based on the analysis of SMEs in logistics and manufacturing sector in India. The sample used to conduct this research makes it valid to draw assumptions that managers and CEOs are responsible for coordinating enterprise operations in SMEs. The evaluation in this research shows that the workforce is obliged to formulate strategies to allow employees to enhance their competency of IT. In that regard, the findings are essential for the enhancement of the decision-making process, SCM and OP.

Decision-Making Process on Sustainability: A Systematic Literature Review

2021 ◽  
pp. 225-236
Author(s):  
Renata Amaral Fonseca ◽  
Antônio Márcio Tavares Thomé ◽  
Bruno Milanez
Keyword(s):  
Decision Making ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Decision Making Process

A Model of Sales and Operations Planning: Example of Parameters Used and Decision-Making Process in a Japanese Industry

2020 ◽  
Vol 49 ◽  
pp. 181-186
Author(s):  
Hamza Samouche ◽  
Abdellah El Barkany ◽  
Ahmed El Khalfi
Keyword(s):  
Decision Making ◽  
Literature Review ◽  
Business Management ◽  
Operational Performance ◽  
Decision Making Process ◽  
Theoretical Studies ◽  
Operations Planning ◽  
Japanese Industry ◽  
Corrective Actions ◽  
The Impact

Many companies are facing a constant need to develop coordination between operational functions to quickly respond to customer requests. Thus, many practitioners are resorting to an established and integrated business management methodology, the Sales and Operations Planning (S&OP). The impact of the S&OP on operational performance was significantly demonstrated in many studies. However, it turns out that the theoretical studies made differ from what is actually applied, in addition to several parameters that are considered in the calculations especially with regard to Japanese industries. So, how is S&OP operated in this industry? What are the different calculation parameters used? and how are the results obtained and analyzed?In this paper, we will first present a short literature review of S&OP and its role and benefits. Then, we present a model of S&OP used in a wire harnesses Japanese industry. The goal is to show first a concrete example, where we present the various parameters considered in the calculations, and then we will explain how the resulting graphs are analyzed by managers and what could be done as corrective actions in case of gap existing.

scholarly journals A Multitier Approach to Estimating the Energy Efficiency of Urban Passenger Mobility

2020 ◽  
Vol 12 (24) ◽  
pp. 10263
Author(s):  
Daniel Neves Schmitz Gonçalves ◽  
Renata Albergaria de Mello Bandeira ◽  
Mariane Gonzalez da Costa ◽  
George Vasconcelos Goes ◽  
Tássia Faria de Assis ◽  
...  
Keyword(s):  
Decision Making ◽  
Energy Efficiency ◽  
Electric Vehicles ◽  
Complex Nature ◽  
Decision Making Process ◽  
Data Sets ◽  
Urban Mobility ◽  
Energy Data ◽  
Wide Range ◽  
Motorized Transport

As society has experiences new modes of mobility in recent years, cities have planned to increase their energy efficiency as a way of reducing environmental impacts and promoting economic development. However, governments face difficulties in establishing mechanisms to determine the best actions in the management of urban mobility regarding energy efficiency and to elaborate a ranking of cities based on energy efficiency in order to better allocate resources. This is due to the complex nature of obtaining a wide range of activity and energy data from a single municipality, especially in data-scarce regions. This paper develops and applies a model for estimating the energy efficiency of urban mobility that is applicable to different contexts and backgrounds. The main contribution of the article is the use of a multitier approach to compare and adjust outputs, considering different transport configurations and data sets. The results indicate that variations in vehicle occupancy and individual motorized transport rates have a significant impact on energy efficiency, which reached 0.70 passenger-kilometers/MJ in Sorocaba, Brazil. However, as the use of electric vehicles increases in this city, this scenario is expected to change. Additionally, the method has been proven to be an important mechanism for benchmarking purposes and for the decision-making process for transport investments.

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