Download or read book Towards Mainstreaming Integrated Reporting Theoretical Landscape and Practical Insights written by Arvi Kass and published by GRIN Verlag. This book was released on 2012-04-25 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2012 in the subject Business economics - Accounting and Taxes, grade: 1,7, Berlin School of Economics and Law, course: MA Accounting & Controlling, language: English, abstract: It appears that the process towards mandatory Integrated Reporting is inevitable. The businesses need to be prepared to take the first steps towards applying these new reporting principles to remain successful over long term. At the same time many practitioners raise many justified questions, as there is no established Integarted Reporting framework, guidelines or thorough business practice yet available. This Master Thesis examines the developments of Integrated Reporting theory and provides practical insights, based on a survey conducted among South-African listed entities, into how businesses perceive the new reporting concept. The focus of this thesis was to investigate, whether the current theoretical frameworks provide sufficient guidance on Integrated Reporting adoption, whether companies perceive value creation from applying Integrated Reporting principles, what were the main challenges and opportunities faced, and whether the Integrated Reporting should remain voluntary or become a mandatory requirement. In addition a critical analysis of the Integrated Reporting Discussion Paper published in September 2011 is provided.

Download or read book Towards Mainstreaming Integrated Reporting Theoretical Landscape and Practical Insights written by Arvi Kass and published by GRIN Verlag. This book was released on 2012 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2012 in the subject Business economics - Accounting and Taxes, grade: 1,7, Berlin School of Economics and Law, course: MA Accounting & Controlling, language: English, abstract: It appears that the process towards mandatory Integrated Reporting is inevitable. The businesses need to be prepared to take the first steps towards applying these new reporting principles to remain successful over long term. At the same time many practitioners raise many justified questions, as there is no established Integarted Reporting framework, guidelines or thorough business practice yet available. This Master Thesis examines the developments of Integrated Reporting theory and provides practical insights, based on a survey conducted among South-African listed entities, into how businesses perceive the new reporting concept. The focus of this thesis was to investigate, whether the current theoretical frameworks provide sufficient guidance on Integrated Reporting adoption, whether companies perceive value creation from applying Integrated Reporting principles, what were the main challenges and opportunities faced, and whether the Integrated Reporting should remain voluntary or become a mandatory requirement. In addition a critical analysis of the Integrated Reporting Discussion Paper published in September 2011 is provided.

Download or read book Integrated Reporting written by Cristiano Busco and published by Springer Science & Business Media. This book was released on 2013-11-27 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.

Download or read book Sustainability Accounting and Integrated Reporting written by Charl Villiers and published by Routledge. This book was released on 2017-11-03 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability Accounting and Integrated Reporting deals with organizations’ assessment, articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies’ and other organizations’ activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. The book Sustainability Accounting and Integrated Reporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.

Download or read book Land Use Systems in Grassland Dominated Regions written by A. Lüscher and published by vdf Hochschulverlag AG. This book was released on 2004 with total page 1272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Agriculture, alpine, global change, nutrients, farming

Download or read book Stakeholder Engagement and Sustainability Reporting written by Marco Bellucci and published by Routledge. This book was released on 2018-07-27 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a context of growing social and environmental concerns, the role of large enterprises and corporations in encouraging sustainability has drawn increasing attention in recent years. Both academic debates and public-opinion research have called into question the extended responsibilities of firms in our increasingly inter-connected world. By studying issues associated with the greatest challenges mankind is currently facing — from climate change to social exclusion — the scientific community is aware of the need to account for the actions and agendas of companies, especially large ones. They are becoming important global political actors with great power, but also unprecedented responsibilities. With this in mind, the authors believe that it is more important than ever that large enterprises, on the one hand, take into account the opinion of their stakeholder while defining their strategies and, on the other hand, disclose material and relevant information on their ability to contribute to sustainability while delivering value for all of their stakeholders. A consensus is being reached on the responsibility of large enterprises to report in a triple bottom perspective — not only on their financial performances, but also on their social and environmental outcomes. Consequently, it is important to understand what elements organizations need to report on in order to provide stakeholders with relevant and comprehensive sustainability reports. Against this background, this book presents a significant and original contribution, both empirically and theoretically, to the social and environmental accounting literature by studying the various features of stakeholder engagement in sustainability reporting.

Download or read book Resources in Education written by and published by . This book was released on 1998 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Climate Change 2022 Impacts Adaptation and Vulnerability written by Intergovernmental Panel on Climate Change (IPCC) and published by Cambridge University Press. This book was released on 2023-06-22 with total page 3070 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Working Group II contribution to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change (IPCC) provides a comprehensive assessment of the scientific literature relevant to climate change impacts, adaptation and vulnerability. The report recognizes the interactions of climate, ecosystems and biodiversity, and human societies, and integrates across the natural, ecological, social and economic sciences. It emphasizes how efforts in adaptation and in reducing greenhouse gas emissions can come together in a process called climate resilient development, which enables a liveable future for biodiversity and humankind. The IPCC is the leading body for assessing climate change science. IPCC reports are produced in comprehensive, objective and transparent ways, ensuring they reflect the full range of views in the scientific literature. Novel elements include focused topical assessments, and an atlas presenting observed climate change impacts and future risks from global to regional scales. Available as Open Access on Cambridge Core.

Download or read book The Coding Manual for Qualitative Researchers written by Johnny Saldana and published by SAGE. This book was released on 2009-02-19 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Coding Manual for Qualitative Researchers is unique in providing, in one volume, an in-depth guide to each of the multiple approaches available for coding qualitative data. In total, 29 different approaches to coding are covered, ranging in complexity from beginner to advanced level and covering the full range of types of qualitative data from interview transcripts to field notes. For each approach profiled, Johnny Saldaña discusses the method’s origins in the professional literature, a description of the method, recommendations for practical applications, and a clearly illustrated example.

Download or read book Charcoal Food and Water Production in the Tropics Applying Nexus Thinking to Improve Research and Policy Approaches in Complex Landscapes written by Tuyeni Heita Mwampamba and published by Frontiers Media SA. This book was released on 2020-02-04 with total page 123 pages. Available in PDF, EPUB and Kindle. Book excerpt: Editorial: Tuyeni H Mwampamba, Rob Bailis, Adrian Ghilardi Urbanization, food, and water consumption trends in many tropical countries show that demand for charcoal (as a source of cooking energy), meat, grain and water will rise to proportions that surpass the ability of existing ecosystems to supply these services simultaneously and at desired qualities. Consequently, drastic changes to policy and practice are needed to improve ecosystem potential and/or alter demand trends. Traditional charcoal production in sub-Saharan Africa, South East Asia and Latin America often competes or co-exists with livestock keeping and agriculture and has a tendency to occur in water-limited woodlands. The co-occurrence of charcoal and food production results in complex landscapes characterized by strong interactions between subsystems, managed by multiple sets of actors, with potentially competing objectives. These social-ecological systems provide goods and services that are essential to millions of people throughout the global south. Nevertheless, there have been very few detailed studies of such systems, particularly on the individual and combined effects of charcoal, crop, and livestock production on the hydrological system that maintains them and vice versa. As a result, these multi-use landscapes are typically managed by short-sighted, highly generalized, mono-sectorial policies that ignore important tradeoffs and undercapitalize on synergies. A system-level approach could provide important insights that improve and expand current understanding of this energy-food-water nexus. Tackling urgent and complex problems composed of multiple and interrelated factors lies at the heart of nexus thinking - an approach that “examines the inter-relatedness and interdependencies of environmental resources and their transitions and fluxes across spatial scales and between compartments” (UNU-FLORES 2015) and relies on interdisciplinary research and multi-sector policy teams. It has attracted significant interest from international organizations, the private sector and governments as a way to develop integrated equitable solutions that involve inputs from multiple stakeholders. However, this approach is notably absent in the research arena. Identifying appropriate interventions for achieving sustainable charcoal and food production and maintaining the underlying hydrological system on which they depend requires that the systems are considered simultaneously and that their biophysical, social, and political inter-relations are well understood. Taking charcoal as the nexus entry-point, this Research Topic aims to generate new understanding of charcoal production systems by incorporating agriculture and hydrology into the matrix. We were interested in empirical articles, reviews, meta-analytical articles and perspective papers that address at least two of the three nexus components and which offer provocative and insightful perspectives into the nexus as a whole. We hope that this Research Topic will 1) facilitate identification of research gaps, policy opportunities and priorities for the nexus, 2) kick-start the development of a community of researchers and practitioners working on the nexus, and 3) permit the development of a research agenda that explores the nexus globally across multiple study sites.

Download or read book OECD Sovereign Borrowing Outlook 2021 written by OECD and published by OECD Publishing. This book was released on 2021-05-20 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition of the OECD Sovereign Borrowing Outlook reviews developments in response to the COVID-19 pandemic for government borrowing needs, funding conditions and funding strategies in the OECD area.

Download or read book Operationalizing integrated landscape approaches in the tropics written by Reed, J. and published by CIFOR. This book was released on 2020-10-29 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Poverty, food insecurity, biodiversity and habitat loss are persistent global challenges that are further exacerbated by the impacts of climate change. These challenges are particularly hard felt in the tropical landscapes of the global South where tensions between local socio-economic and international environmental commitments are pervasive. Due to the apparent failure of sectorial approaches to address such challenges, more holistic strategies are being increasingly promoted. Integrated landscape approaches are one such example; essentially a governance strategy that engages multiple stakeholders to reconcile societal and environmental objectives at the landscape scale to identify trade-offs and potential synergies for more sustainable and equitable land management. Integrated landscape approaches have been widely endorsed in the international and national policy arena, within academia, and in the discourse surrounding conservation and development funding. However, despite strong scientific theories and concepts, the implementation, and particularly evaluation and reporting, of integrated landscape approaches in the tropics remains poorly developed. The COLANDS initiative represents an explicit attempt to contribute towards the evidence base by operationalizing integrated landscape approaches in Ghana, Zambia and Indonesia. In this regard we aim to provide regular, honest reporting of progress. This book details the experiences of researchers engaged in these landscape-scale initiatives across the first two years of implementation. With dedicated chapters on current progress, biodiversity, methods and evaluation the book provides useful tools and resources for research and implementation. Furthermore, we consider the complex socio-political challenges associated with landscape approaches with chapters focussed on how to effectively engaging stakeholders and understanding the national policy environment. We then provide profiles of the sites in each of the three countries and describe the historical context, current status and potential for more integrated landscape governance. This book explores the techniques and strategies that can be deployed to improve the governance and management of land and natural resources and better reconcile conservation and development objectives in tropical landscapes undergoing rapid change. Contents Foreword Acknowledgments Author bios Executive Summary Introduction and backgroundJames Reed, Mirjam Ros-Tonen and Terry Sunderland Integrated landscape approaches in the tropicsJames Reed, Amy Ickowitz, Colas Chervier, Houria Djoudi, Kaala B Moombe, Mirjam Ros-Tonen, Malaika Yanou, Elizabeth L Yuliani and Terry Sunderland The role of biodiversity in integrated landscape approachesJoli R Borah, Yves Laumonier, Eric RC Bayala, Houria Djoudi, Davison Gumbo, Kaala B Moombe, Elizabeth L Yuliani and Mathurin Zida Engaging multiple stakeholders to reconcile climate, conservation and development objectives in tropical landscapesJames Reed, Jos Barlow, Rachel Carmenta, Josh van Vianen and Terry Sunderland Theories of change and monitoring and evaluation types for landscape approachesColas Chervier, Marie-Gabrielle Piketty and James Reed A methods toolbox for integrated landscape approachesJames Reed, Joli R Borah, Colas Chervier, James Langston, Moira Moeliono, Alida O’Connor, Elizabeth L Yuliani and Terry Sunderland Potential for integration? An assessment of national environment and development policiesAlida O’Connor, Houria Djoudi, Moira Moeliono, Kaala B Moombe and Freddie S Siangulube Context for landscape approach implementation in the Western Wildlife Corridor Landscape (Northern Ghana)Eric RC Bayala, Houria Djoudi, Mirjam Ros-Tonen and Mathurin Zida Understanding landscape dynamics: A case study from Kalomo DistrictKaala B Moombe, Freddie S Siangulube, Bravedo M Mwaanga, Tiza I Mfuni, Malaika P Yanou, Davison J Gumbo, Rays C Mwansa and Gilbert Juunza Kapuas Hulu: A background analysis to implementing an integrated landscape approachAugusta M Anandi, Elizabeth L Yuliani, Moira Moeliono, Yves Laumonier and Sari Narulita Conclusion and the way forwardTerry Sunderland, James Reed and Mirjam Ros-Tonen

Download or read book Sustainability Disclosure written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2015-11-06 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume aims at analysing the main tools, frameworks and issues concerning sustainability disclosure. Particular emphasis is given to the Integrated Reporting, with the aim to identify its antecedents, use within companies, as well as its implementation issues, strengths and weaknesses.

Download or read book Nature Based Solutions to Climate Change Adaptation in Urban Areas written by Nadja Kabisch and published by Springer. This book was released on 2017-09-01 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book brings together research findings and experiences from science, policy and practice to highlight and debate the importance of nature-based solutions to climate change adaptation in urban areas. Emphasis is given to the potential of nature-based approaches to create multiple-benefits for society. The expert contributions present recommendations for creating synergies between ongoing policy processes, scientific programmes and practical implementation of climate change and nature conservation measures in global urban areas. Except where otherwise noted, this book is licensed under a Creative Commons Attribution 4.0 International License. To view a copy of this license, visit http://creativecommons.org/licenses/by/4.0/

Download or read book Climate Change 2022 Mitigation of Climate Change written by Intergovernmental Panel on Climate Change (IPCC) and published by Cambridge University Press. This book was released on 2023-08-17 with total page 2042 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Working Group III contribution to the IPCC Sixth Assessment Report provides a comprehensive and transparent assessment of the literature on climate change mitigation. The report assesses progress in climate change mitigation options for reducing emissions and enhancing sinks. With greenhouse gas emissions at the highest levels in human history, this report provides options to achieve net zero, as pledged by many countries. The report highlights for the first time the social and demand-side aspects of climate mitigation, and assesses the literature on human behaviour, lifestyle, and culture, and its implications for mitigation action. It brings a wide range of disciplines, notably from the social sciences, within the scope of the assessment. IPCC reports are a trusted source for decision makers, policymakers, and stakeholders at all levels (international, regional, national, local) and in all branches (government, businesses, NGOs). Available as Open Access on Cambridge Core.

Download or read book AI and education written by Miao, Fengchun and published by UNESCO Publishing. This book was released on 2021-04-08 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: Artificial Intelligence (AI) has the potential to address some of the biggest challenges in education today, innovate teaching and learning practices, and ultimately accelerate the progress towards SDG 4. However, these rapid technological developments inevitably bring multiple risks and challenges, which have so far outpaced policy debates and regulatory frameworks. This publication offers guidance for policy-makers on how best to leverage the opportunities and address the risks, presented by the growing connection between AI and education. It starts with the essentials of AI: definitions, techniques and technologies. It continues with a detailed analysis of the emerging trends and implications of AI for teaching and learning, including how we can ensure the ethical, inclusive and equitable use of AI in education, how education can prepare humans to live and work with AI, and how AI can be applied to enhance education. It finally introduces the challenges of harnessing AI to achieve SDG 4 and offers concrete actionable recommendations for policy-makers to plan policies and programmes for local contexts. [Publisher summary, ed]

Download or read book Evolutionary Governance Theory written by Kristof van Assche and published by Springer Science & Business Media. This book was released on 2013-07-26 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: ​This short books offers the reader a remarkable new perspective on the way markets, laws and societies evolve together. It can be of use to anyone interested in development, market and public sector reform, public administration, politics & law. Based on a wide variety of case studies on three continents and a variety of conceptual sources, the authors develop a theory that clarifies the nature and functioning of dependencies that mark governance evolutions. This in turn delineates in an entirely new manner the spaces open for policy experiment. As such, it offers a new mapping of the middle ground between libertarianism and social engineering. Theoretically, the approach draws on a wide array of sources: institutional & development economics, systems theories, post-structuralism, actor- network theories, planning theory and legal studies.