Sustainability reporting in public sector organisations: Exploring the relation between the reporting process and organisational change management for sustainability.

Science.gov (United States)

Domingues, Ana Rita; Lozano, Rodrigo; Ceulemans, Kim; Ramos, Tomás B

2017-05-01

Sustainability Reporting has become a key element in different organisations. Although there have been a number of academic publications discussing the adoption of sustainability reports in the public sector, their numbers have been quite low when compared to those focussing on corporate reports. Additionally, there has been little research on the link between sustainability reporting in Public Sector Organisations (PSOs) and Organisational Change Management for Sustainability (OCMS). This paper focuses on the contribution of sustainability reporting to OCMS. A survey was sent to all PSOs that have published at least one sustainability report based on the GRI guidelines. The study provides a critical analysis of the relation between sustainability reporting and OCMS in PSOs, including the drivers for reporting, the impacts on organisation change management, and the role of stakeholders in the process. Despite still lagging in sustainability reporting journey, PSOs are starting to use sustainability reporting as a communication tool, and this could drive organisational changes for sustainability. Copyright © 2017 Elsevier Ltd. All rights reserved.

Annual Sustainability Report FY 2014. Incorporates NREL Site Sustainability Plan

Energy Technology Data Exchange (ETDEWEB)

Rukavina, Frank [National Renewable Energy Lab. (NREL), Golden, CO (United States)

2015-07-01

NREL's Sustainability Program is responsible for upholding all executive orders, federal regulations, U.S. Department of Energy (DOE) orders, and goals related to sustainable and resilient facility operations. But NREL continues to expand sustainable practices above and beyond the laboratory's regulations and requirements to ensure that the laboratory fulfills its mission into the future, leaves the smallest possible legacy footprint, and models sustainable operations and behaviors on national, regional, and local levels. The report, per the GRI reporting format, elaborates on multi-year goals relative to executive orders, achievements, and challenges; and success stories provide specific examples. A section called 'Sustaining NREL's Future Through Integration' provides insight into how NREL is successfully expanding the adoption of renewable energy technologies through integration.

Aspectos negativos no modelo de reporte proposto pela GRI: a opinião das organizações que reportam

Directory of Open Access Journals (Sweden)

Thiago Ferreira-Quilice

2015-12-01

Full Text Available RESUMO O objetivo neste estudo foi identificar aspectos negativos no modelo de reporte proposto pelo Global Reporting Initiative (GRI, na opinião dos funcionários responsáveis pelo reporte. A importância deste estudo reside no fato de que poucos trabalhos investigam os relatórios de sustentabilidade a partir desse ponto de vista, e por oferecer ao GRI pontos específicos para serem melhorados. A pesquisa foi conduzida por meio da análise de conteúdo das respostas de 27 empresas à seguinte questão: que aspectos negativos você identifica no modelo de reporte proposto pelo GRI? Essa questão foi enviada a todas as empresas brasileiras que publicaram o relatório GRI, referente ao ano-base 2010, entre os anos 2011 e 2013. Como resultado, os respondentes consideraram que as empresas têm dificuldade em entender o modelo proposto pelo GRI, o qual foi considerado complexo, ambíguo e flexível demais, o que dificulta a padronização e a comparação entre os relatórios. Esse fato tem implicações para o GRI, que poderia propor uma metodologia mais simples e menos flexível.

Annual Sustainability Report FY2015

Energy Technology Data Exchange (ETDEWEB)

2016-08-01

NREL's Sustainability Program is responsible for upholding all executive orders, federal regulations, U.S. Department of Energy (DOE) orders, and goals related to sustainable and resilient facility operations. But NREL continues to expand sustainable practices above and beyond the laboratory's regulations and requirements to ensure that the laboratory fulfills its mission into the future, leaves the smallest possible legacy footprint, and models sustainable operations and behaviors on national, regional, and local levels. The report, per the GRI reporting format, elaborates on multi-year goals relative to executive orders, achievements, and challenges; and success stories provide specific examples. A section called 'NREL's Resiliency is Taking Many Forms' provides insight into how NREL is drawing on its deep knowledge of renewable energy and energy efficiency to help mitigate or avoid climate change impacts.

Managing materiality: a preliminary examination of the adoption of the new GRI G4 guidelines on materiality within the business community

OpenAIRE

Jones, Peter; Comfort, Daphne; Hillier, David

2016-01-01

The concept of materiality emerged as the most important element in the new G4 guideline on corporate sustainability reporting launched by the Global Reporting Initiative (GRI) in 2013. This commentary paper offers a preliminary examination of the way in which these new guidelines are being adopted within the business community. The paper begins with a short discussion of the GRI guidelines and the enhanced emphasis on materiality, and the paper draws its empirical material from the first 10 ...

Lessons on corporate "sustainability" disclosure from Deepwater Horizon.

Science.gov (United States)

Lewis, Sanford

2011-01-01

The BP oil spill highlighted shortcomings of current financial and sustainability reporting standards and practice. "Integrated reporting" aims to combine financial and social/environmental information into a single annual corporate report. But without more stringent standards, integrated reports would neglect substantial risks and, as BP's sustainability reports demonstrate, create false impressions of good practice.To be of value, integration must: 1. Require timely disclosure of enforcement notices, orders and allegations issued by regulators. 2. Require disclosure of credible scientific reports and concerns indicative of potentially catastrophic risks of a company's products and activities, regardless of scientific uncertainty. 3. Require review and disclosures of a firm's safety culture. 4. Require disclosure of any facts or circumstances needed to ensure that the management's self-portrait of its sustainability strategies, goals and progress is not materially misleading.In conducting its misleading reporting, BP largely followed Global Reporting Initiative (GRI) guidelines. GRI is soliciting input, beginning in summer 2011, on how to revise those guidelines. Since GRI may prove a leading source for sustainability disclosure rules in integrating reporting, lessons learned from the BP experience must be applied to the next GRI revisions.

Applying & Publishing GRI framework in Transport Companies Rethink. Redesign. Rebuild. CSR Reporting and Climate Change

Directory of Open Access Journals (Sweden)

Lilian Soares Outtes Wanderley

2010-08-01

Full Text Available Corporations with systematic relationships to tourism are developing activities and publishing CSR reports applying the GRI framework (GRI, 2009. The contribution of tourism to climate change is estimated at between 5% and 12% and by 2050 the amount spent on the tourism sector will consume the entire carbon budget required to avoid dangerous climate change (Scott et al. 2009, UNWTO-UNEP-WMO 2008. This study defines the TC-8 group, a group of transport in tourism related companies, in order to answer the main questions:To what extent is climate change addressed in the CSR reports of transport companies? Climate change is mentioned and receives attention in all of the company reports analysed, however,overall the transport sector shows that in comparison to the GRI/KPMG (2007 survey, it under-performs. Are the companies just reporting direct emissions from production or also broader emissions from the use of the products? Half of these companies report emissions; some include direct and indirect emissions. Further actions can be mentioned such as, companies participating in forums discussing solutions to climate change, assuming shared responsibilities and employing measures such as reducing energy consumption by runningtheir own photovoltaic power unit or planning for a CO2 neutral operation by 2012.

Appraising the Corporate Sustainability Reports - Text Mining and Multi-Discriminatory Analysis

Science.gov (United States)

Modapothala, J. R.; Issac, B.; Jayamani, E.

The voluntary disclosure of the sustainability reports by the companies attracts wider stakeholder groups. Diversity in these reports poses challenge to the users of information and regulators. This study appraises the corporate sustainability reports as per GRI (Global Reporting Initiative) guidelines (the most widely accepted and used) across all industrial sectors. Text mining is adopted to carry out the initial analysis with a large sample size of 2650 reports. Statistical analyses were performed for further investigation. The results indicate that the disclosures made by the companies differ across the industrial sectors. Multivariate Discriminant Analysis (MDA) shows that the environmental variable is a greater significant contributing factor towards explanation of sustainability report.

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

Directory of Open Access Journals (Sweden)

Elisa Truant

2017-04-01

Full Text Available Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU, the standards issued by the American Sustainability Accounting Standard Board (SASB, the G4 guidelines issued by the Global Sustainability Standard Board (GSSB, and the framework of the International Integrated Reporting Council (IIRC stress the importance of extending the disclosure of ethical, social, and environmental risks within financial and social-environmental reporting. Institutional pressure has notably increased among organizations, in setting up risk management tools to understand sustainability risks within managerial and reporting practices. Given such institutional pressure, the corporate reaction in providing additional sustainability risk disclosure calls for attention and scrutiny. Therefore, this study aims at addressing such issues from an exploratory perspective. We based our analysis on a sample of large Italian organizations that issued sustainability disclosure in accordance with the Global Reporting Initiative (GRI, G4 guidelines, and we tested the relationship between their level of risk disclosure and other relevant variables. Consistently with the literature, we found that “experienced” sustainable reporters provide a significant volume of disclosure, and that disclosure quality on risk is positively influenced by their international presence and reporting experience. However, when accounting for specific risk-related areas of disclosure, only a few of them seem to adopt a managerial perspective linking strategy, risk metrics, and disclosure.

The study of sustainability report disclosure aspects and their impact on the companies’ performance

Directory of Open Access Journals (Sweden)

Caesaria Aisyah Farisa

2017-01-01

Full Text Available This research is aimed to invetigate the effect of Sustainability Report Disclosure to the Firm’s market performance. Three material aspects disclosed in the Sustainability report such as economics (EC, environmental (EN, and social aspect (SC are used as the independent variables in this research and, furthermore, the dependent variable is the market performance which is proxied by using Tobin’s Q. This researchs was conducted using mainstream positivistic quantitative methods to test the three formulated hypotheses. The samples taken were 44 observations from all listed companies in the Indonesia Stock Exchange (IDX that reveal sustainability reports using GRI-G4 guidelines. This guideline is the latest version issued by the Global Reporting Innitiative (GRI, which can be implemented starting from 2013. The results showed that economicss, environmental, and social aspects have positively significant influence to the companies market performance. The practical implication of this research is the value given by society in term of the company image to those companies which disclosure their activities related to economics, social, and environment activities affects their company performance.

Group EDF annual report 2005 sustainable development

International Nuclear Information System (INIS)

2006-05-01

The EDF Group's Sustainable Development Report for 2005 is designed to report on Group commitments particularly within its Agenda 21, its ethical charter, and the Global Compact. It has also been prepared with reference to external reference frameworks: the Global Reporting Initiative (GRI) guidelines and the French New Economic Regulations (NRE) contained in the May 15, 2001 French law. It contents the Chairman's statement, the evaluation of renewing and sharing commitments with all stakeholders, the managing local issues, EDF responses to the challenges of the future. Indicators are also provided. (A.L.B.)

An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence

Directory of Open Access Journals (Sweden)

Lara Tarquinio

2018-03-01

Full Text Available This study has two main purposes. First, it explores the performance indicators disclosed in the Global Reporting Initiative (GRI-based Sustainability Reports (SRs produced by the companies of three different countries: Italy, Spain and Greece. Second, it verifies how some corporate variables, country of origin variables and “attributes” of the SRs can explain the disclosure of GRI indicators. To verify the quantity and type of the indicators disclosed, we performed a content analysis of the SRs. We use a regression trees technique to describe how the companies’ variables explain a different use of the indicators. The findings show that Spanish companies, on average, disclose the greatest number of indicators. The social indicators related to Labour are those more frequently reported in the SRs of the three countries. The least reported are social indicators related to Human Rights. The results show the central role that assurance, ROA and sector may have in classifying the disclosure level of indicators. The study contributes both theoretical and empirical literature on sustainability indicators. It also sheds further light on the determinants of the disclosure of indicators.

Exploring Environmental Disclosure in SelectedAustralian Multinationals under the GRI Guidelines

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Omar Al Farooque

2014-09-01

Full Text Available This paper explores changes in environmental reporting among Australian MNEs between 2004 and 2007, using the GRI guidelines, and explains how GRI transformation (from G2 to G3 leads to changes in environmental disclosure aspects along with their association with company size, profitability, industry sector. Applying Wilcoxon matched pair signed ranked and Spearman rank correlation tests, twenty companies from the Australian SAM Sustainability Index (AuSSI are examined to identify the extent of changes on specific aspects of environmental disclosure. The findings of the paper document a significant increase in environmental reporting in Australian companies. In particular, reporting has increased for energy, emissions and environmental management followed by water, overall, materials, transport and product/services aspects. However, a shift in emphasis from compliance and biodiversity aspects associated with climate changes and resource preservation is also evident. Again, the majority of changes occurred in companies operating in environmentally sensitive industries with industry sector having significant relationship with a few environmental disclosure aspects, the study shows no significant effect of company size and profitability on different environmental disclosure aspects. These evidences indicate that external forces (such as, legislation, industry sensitiveness to environment, and stakeholder awareness and pressure rather than internal factors are more effective to influence and determine environmental disclosure in Australian companies.

EVALUACIÓN DE SOSTENIBILIDAD CON METODOLOGÍA GRI // EVALUATION OF SUSTAINABILITY USING GRI METHODOLOGY // AVALIAÇÃO DA SUSTENTABILIDADE COM METODOLOGIA GRI

Directory of Open Access Journals (Sweden)

Luisa Cecilia Rodríguez-Guerra

2016-06-01

Full Text Available Este artículo es el resultado de  investigación realizada a 87 empresas que reportaron bajo la metodología Global Reporting Initiative (GRI G4, capítulo Colombia, entre el 01 de enero y 31 de diciembre del año 2015 con el objetivo de describir el nivel de sostenibilidad social, económica y ambiental, teniendo en cuenta el concepto definido por ellas mismas.  Para lograr obtener los resultados esperados, se elaboró una escala de medición, la cual cataloga a la organización de acuerdo a su desempeño en Madura, En Desarrollo e Incipiente, independientemente del tamaño o sector económico al cual pertenezca.  Las conclusiones y la discusión pretenden explicar porque el nivel En Desarrollo es el predominante en entorno empresarial Colombiano.  De igual manera, se sugiere una implementación organizacional para que la mayor cantidad de empresas posibles, logren la Sostenibilidad Organizacional por medio de un agente externo que así lo determine, después de realizar el respectivo análisis de la información

GRI proposes to hold the line on research program

International Nuclear Information System (INIS)

Anon.

1992-01-01

This paper reports that the Gas Research Institute has proposed a 1993 US research and development program totaling $201.8 million, the same level as the 1991 but down from $212.9 million this year. GRI filed the 1993 proposal and its 1993-97 R and D plan with the Federal Energy Regulatory Commission. If FERC approves the plan, interstate gas pipeline companies would support the GRI research by collecting a surcharge of 1.51 cents/Mcf on nondiscounted gas transactions and 8 cents/Mcf/month on uniform demand or reservations. The proposed budget is based on a revised funding mechanism FERC is considering for GRI. The research agency's general expanses and capital budget would remain at the 1992 level of $9.8 million

SUSTAINABILITY REPORTING QUALITY OF INDIAN AND AMERICAN MANUFACTURING FIRMS: A COMPARATIVE ANALYSIS

Directory of Open Access Journals (Sweden)

Diganta Munshi

2016-11-01

Full Text Available The content analysis method has been adopted to study the pattern of reporting on sustainability indicators by 10 American and 10 Indian manufacturing firms in their sustainability reports prepared as per the GRI framework and published during 2011-2013. Scores of 2, 1 and 0 have been respectively assigned for full, partial and non disclosure of sub clauses of economic, environmentand social indicators to compute a SDI (sustainability disclosure index. Independent t test found a significant difference in the quality of sustainability disclosure of the sampled American and Indian manufacturing firms during 2011-13. The improvement/ deterioration in the quality of disclosure over the period were correlated with changes in performance parameters like EPS and ROA to examine if betterment in quality of sustainability reporting translates into financial performance of the firms. Multiple regression analysis was performed to determine the variables which explain the variation in the sustainability reporting quality of firms.

A review of corporate sustainability reporting tools (SRTs).

Science.gov (United States)

Siew, Renard Y J

2015-12-01

Sustainability reporting has been increasingly adopted by corporations worldwide given the demand of stakeholders for greater transparency on both environmental and social issues. The popularity of such reporting is evidenced by the development of a range of tools in the last two decades - Global Reporting Initiative (GRI), AA1000 and Carbon Disclosure Project (CDP) inter alia. These tools, referred to collectively as corporate sustainability reporting tools (SRTs) are important as they serve to inform the progress of corporations towards achieving sustainability goals. However, the rapid growth of corporate SRTs, with different criteria and methodology has created major complications for stakeholders. This paper makes a genuine contribution by providing a review of some of these major tools, spanning across a wide spectrum - framework, standards, ratings and indices. A critique of SRTs is also given. Institutional investors, governments, practitioners and individuals may find this review useful in terms of understanding the nature of different corporate SRTs. As well, it can serve as a useful reference for the development of the next generation of corporate SRTs. Copyright © 2015 Elsevier Ltd. All rights reserved.

A New Framework for Assessing the Sustainability Reporting Disclosure of Water Utilities

Directory of Open Access Journals (Sweden)

Silvia Cantele

2018-02-01

Full Text Available Sustainability reporting is becoming more and more widespread among companies aiming at disclosing their contribution to sustainable development and gaining legitimacy from stakeholders. This is more significant for firms operating in a public services’ context and mainly when supplying a fundamental public resource, like water utilities. While the literature on sustainability reporting in the water sector is scant, there is an increasing need to study the usefulness and quality of its sustainability disclosures to adequately inform the stakeholders about the activities of water utilities to protect this fundamental resource and general sustainable development. This article presents a novel assessment framework based on a scoring technique and an empirical analysis on the sustainability reports of Italian water utilities carried out through it. The results highlight a low level of disclosure on the sustainability indicators suggested by the main sustainability reporting guidelines (Global Reporting Initiative, (GRI, and Sustainability Accounting Standard Board, (SASB; most companies tend to disclose only qualitative information and fail to inform about some material aspects of water management, such as water recycled, network resilience, water sources, and effluent quality. These findings indicate that sustainability reporting is mainly considered as a communication tool, rather than a performance measurement and an accountability tool, but also suggest the need for a new and international industry-specific sustainability reporting standard.

Corporate responsibility reporting according to Global Reporting Initiative: an international comparison

Directory of Open Access Journals (Sweden)

Ionela-Corina CHERSAN

2016-04-01

Full Text Available The Global Reporting Initiative (GRI is an organization that has managed to impose its reporting practices on corporate responsibility among large transnational companies. The model proposed by GRI is based on the supposed convergence between the economic, social and environmental dimensions of sustainable development. This convergence can be presumed at macroeconomic level, but at the level of enterprises, the three dimensions are often divergent. By analyzing the structure of reports included in the GRI database, our article aims to identify the factors that impact on company’s behavior in the corporate responsibility reporting process. In addition, our research invites to answer the following question: is it not possible that these reports attempt to exaggerate company environmental and social performance, rather than to cause a change in their conduct?

Group EDF annual report 2005 sustainable development; Groupe EDF rapport annuel 2005 developpement durable

Energy Technology Data Exchange (ETDEWEB)

NONE

2006-05-15

The EDF Group's Sustainable Development Report for 2005 is designed to report on Group commitments particularly within its Agenda 21, its ethical charter, and the Global Compact. It has also been prepared with reference to external reference frameworks: the Global Reporting Initiative (GRI) guidelines and the French New Economic Regulations (NRE) contained in the May 15, 2001 French law. It contents the Chairman's statement, the evaluation of renewing and sharing commitments with all stakeholders, the managing local issues, EDF responses to the challenges of the future. Indicators are also provided. (A.L.B.)

GRI: focusing on the evolving violent universe

Science.gov (United States)

Knödlseder, Jürgen; von Ballmoos, Peter; Frontera, Filippo; Bazzano, Angela; Christensen, Finn; Hernanz, Margarida; Wunderer, Cornelia

2009-03-01

The gamma-ray imager (GRI) is a novel mission concept that will provide an unprecedented sensitivity leap in the soft gamma-ray domain by using for the first time a focusing lens built of Laue diffracting crystals. The lens will cover an energy band from 200-1,300 keV with an effective area reaching 600 cm2. It will be complemented by a single reflection multilayer coated mirror, extending the GRI energy band into the hard X-ray regime, down to ˜10 keV. The concentrated photons will be collected by a position sensitive pixelised CZT stack detector. We estimate continuum sensitivities of better than 10 - 7 ph cm - 2s - 1keV - 1 for a 100 ks exposure; the narrow line sensitivity will be better than 3 × 10 - 6 ph cm - 2s - 1 for the same integration time. As focusing instrument, GRI will have an angular resolution of better than 30 arcsec within a field of view of roughly 5 arcmin—an unprecedented achievement in the gamma-ray domain. Owing to the large focal length of 100 m of the lens and the mirror, the optics and detector will be placed on two separate spacecrafts flying in formation in a high elliptical orbit. R&D work to enable the lens focusing technology and to develop the required focal plane detector is currently underway, financed by ASI, CNES, ESA, and the Spanish Ministery of Education and Science. The GRI mission has been proposed as class M mission for ESAs Cosmic Vision 2015-2025 program. GRI will allow studies of particle acceleration processes and explosion physics in unprecedented detail, providing essential clues on the innermost nature of the most violent and most energetic processes in the universe.

Determinants of Sustainability Reporting in Food and Agriculture Sectors

Directory of Open Access Journals (Sweden)

Jiří Hřebíček

2015-01-01

Full Text Available Since the end of the 1990s, sustainability reporting (SR has become an increasingly relevant topic in business and academia. However, it is still limited in food and agriculture sector in the Czech Republic and the European Union and only little information of the latest developments have thus far been presented. This paper provides current information dating from 2010 to 2014 from publications related to food and agriculture sector. The objective of the paper is to identify what determinants of SR are examined in the world initiatives to identify (in consistencies, gaps, and opportunities for our future research of this field. The paper focuses to new G4 Guidelines of the Global Reporting Initiative (GRI and the Sustainability Assessment of Food and Agriculture (SAFA systems of the Food and Agriculture Organization (FAO of the United Nation. Finally, possible future research of SR including SR information systems are discussed by illuminating gaps and underexposed themes in the area of regulation and governance as well as stakeholder perception.

Current results of coal gasification materials research at GRI

International Nuclear Information System (INIS)

Hill, V.L.; Barone, S.P.; Meyer, H.S.

1984-01-01

Corrosion, erosion/corrosion and mechanical property testing of commercial available materials in coal gasification atmospheres has been supported by the Gas Research Institute (GRI) since 1978. Recent corrosion data developed in the program for gasification and methanation technologies under development by GRI are presented. A brief discussion of typical results of long-term stress-rupture tests in coal gasification atmospheres is included

Arabidopsis GRI is involved in the regulation of cell death induced by extracellular ROS.

Science.gov (United States)

Wrzaczek, Michael; Brosché, Mikael; Kollist, Hannes; Kangasjärvi, Jaakko

2009-03-31

Reactive oxygen species (ROS) have important functions in plant stress responses and development. In plants, ozone and pathogen infection induce an extracellular oxidative burst that is involved in the regulation of cell death. However, very little is known about how plants can perceive ROS and regulate the initiation and the containment of cell death. We have identified an Arabidopsis thaliana protein, GRIM REAPER (GRI), that is involved in the regulation of cell death induced by extracellular ROS. Plants with an insertion in GRI display an ozone-sensitive phenotype. GRI is an Arabidopsis ortholog of the tobacco flower-specific Stig1 gene. The GRI protein appears to be processed in leaves with a release of an N-terminal fragment of the protein. Infiltration of the N-terminal fragment of the GRI protein into leaves caused cell death in a superoxide- and salicylic acid-dependent manner. Analysis of the extracellular GRI protein yields information on how plants can initiate ROS-induced cell death during stress response and development.

Key Sustainability Performance Indicator Analysis for Czech Breweries

Directory of Open Access Journals (Sweden)

Edward Kasem

2015-01-01

Full Text Available Sustainability performance can be said to be an ability of an organization to remain productive over time and hold on to its potential for maintaining long-term profitability. Since the brewery sector is one of the most important and leading markets in the foodstuff industry of the Czech Republic, this study depicts the Czech breweries’ formal entry into sustainability reporting and performance. The purpose of this paper is to provide an efficiency level evaluation which would represent the level of corporate performance of Czech breweries. For this reason, Data Envelopment Analysis (DEA is introduced. In order to apply it, we utilize a set of key performance indicators (KPIs based on two international standard frameworks: the Global Reporting Initiative (GRI and its GRI 4 guidelines, and the guideline KPIs for ESG 3.0, which was published by the DVFA Society. Four sustainability dimensions (economic, environmental, social and governance are covered, making it thus possible to adequately evaluate sustainability performance in Czech breweries. The main output is not only the efficiency score of the company but also the input weights. These weights are used to determine the contribution of particular criteria to the breweries’ achieved score. According to the achieved efficiency results for Czech breweries, the percentage of women supervising the company does not affect the sustainability performance.

Analysis of GRI North American Regional Gas Supply-Demand Model

International Nuclear Information System (INIS)

Nesbitt, D.M.; Singh, J.; Pine, G.D.; Kline, D.; Barron, M.; Cheung, P.D.

1989-01-01

This paper summarizes the results from the GRI North American Regional Gas Supply-Demand Model using the four scenarios defined for the Energy Modeling Forum Number 9 (EMF-9) described in EMF-9 Working Paper 9.4 (1987). The analysis is designed both to showcase the GRI North American Regional model as well as to infer meaningful results about the North American natural gas system. The focus of the analysis is not R ampersand D per se; R ampersand D analysis using the model is conducted regularly by GRI and described elsewhere. Rather, the objective is to analyze some of the major uncertainties in the North American gas market, uncertainties that potentially affect all players including GRI. In particular, the authors seek to quantify the overall economic environment in which production, transmission, distribution, consumption, and R ampersand D decisions will be made and how different that overall environment might be under alternative assumptions. An attendant objective of this analysis has been to enlist economists from a range of organizations (producers, regulators, GRI, and consultants) to carefully scrutinize the GRI North American Regional model and results. In particular, the coauthors were assembled from diverse organizations to review and evaluate model outputs, applying their particular experience and perspective. The four EMF-9 scenarios upon which this paper is based are described in detail later in this document. Briefly, scenario one represents a world with a surfeit of gas and a relatively high oil price projection; scenario two considers a lower oil price forecast; scenario three assumes a pessimistic outlook for the gas resource base with the same oil prices as scenario one; and scenario four examines a higher level of demand for gas in the North American gas market. An important objective of this analysis is to illustrate the predictive power of multi-scenario comparisons (as contrasted with detailed analysis of any individual scenario)

GRI baseline projection of U.S. energy supply and demand to 2010. 1992 edition

International Nuclear Information System (INIS)

Holtberg, P.D.; Woods, T.J.; Lihn, M.L.; Koklauner, A.B.

1992-04-01

The annual GRI baseline projection is the result of a complex modeling effort that seeks to achieve an internally consistent energy supply and demand outlook across all energy sources and end-use demand sectors. The year's projection includes the adoption of a new petroleum refinery methodology, the incorporation of a new approach to determining electric utility generating capacity heat rates, the extensive update of both the residential and commercial databases and methodologies, and the continued update of the GRI Hydrocarbon Model. The report presents a series of summary tables, sectoral breakdowns of energy demand, and the natural gas supply and price trends. The appendices include a discussion of the methodology and assumptions used to prepare the 1992 edition of the projection, an analysis of the potential for higher levels of gas demand, a description of industrial and commercial cogeneration, a description of the independent power producer projection, a comparison of the 1992 edition of the projection with previous GRI projections, and a discussion of additional data used in developing the projection

Clean Air Act Amendments of 1990: Impacts on natural gas markets. Summary of the annual GRI Energy Seminar (12th) for the GRI Board of Directors and Advisory Council. Held in Asheville, North Carolina on August 12-14, 1991

International Nuclear Information System (INIS)

Farrell, M.D.

1991-01-01

Each year, Gas Research Institute (GRI) conducts an energy seminar for its Board of Directors and Advisory Council on an issue of timely importance to the gas industry. The topic selected for the Twelfth Annual GRI Energy Seminar was 'Clean Air Act Amendments of 1990: Impacts on Natural Gas Markets.' The two sessions of the seminar focused upon the sectors of the energy market most significantly affected by the legislation. Session I: Fuel Choices for Stationary Applications explored the impact of the Clean Air Act Amendments upon stationary, fuel-burning applications, particularly power plants. The current outlook for bringing existing coal-fired power plants into conformance with the law and the significance of the provisions for the choice of fuels for major future fuel-burning facilities were discussed, along with the impact of the provisions upon GRI's strategies and the technical and economic targets for ongoing R and D. Session II: The Emerging Alternative-Fuel Vehicle Market addressed the significance of the new requirements to the outlook for compressed natural gas vehicles and the suitability of GRI's methane vehicle R and D strategy to the revised outlook. The report summarizes the presentations and discussions at the seminar

Importância da sustentabilidade para as empresas do setor de energia elétrica: utilização de relatório de sustentabilidade com base no GRI

Directory of Open Access Journals (Sweden)

Leonardo Fabris Lugoboni

2015-08-01

Full Text Available The Sustainability Report is a tool that aims to give greater transparency to the business activities and increase dialogue with the organization of society, keeping in mind the need that businesses and organizations need to communicate the success and challenges of their social and environmental strategies and ethical coherence of its operations. The demonstration is used by companies to promote and highlight their sustainable practices. This research sought to understand how companies in the electric energy sector, listed on the BM&FBOVESPA as Novo Mercado (the higher level of Corporate Governance and Level 1 Corporate Governance disseminate to stakeholders their sustainability reports. Documentary analysis was performed through the sustainability reports of electric companies: CEEE, Cemig, CESP, Copel, CPFL, CTEEP, EDP, Eletrobrás, Equatorial Light, MPX (lacks any base of reports and Tractebel. We conducted research reports of companies mentioned 2010 , 2011 e 2012, which was seen a great evolution in the dissemination of the indicators of GRI - Global Reporting Initiative, since they are recognized internationally, which gives companies greater reliability and transparency in its information.

Gri Suyun Arıtımı ve Yeniden Kullanımı

OpenAIRE

ÜSTÜN, Gökhan; TIRPANCI, Ayşenur

2015-01-01

Çalışmanın amacı, gri su arıtımının ve yeniden kullanılması konusunun incelenmesidir. Bu amaç için daha önce yapılmış literatür çalışmaları araştırılıp, yorumlanmıştır. Çalışmanın ilk aşamasında gri suyun tanımlanması ile fiziksel, kimyasal ve biyolojik karakteristiği açıklanmıştır. İkinci kısmında, gri suyun arıtım yöntemleri ve yeniden kullanımı incelenmiştir. Üçüncü kısımda gri suların arıtımında kullanılan teknolojiler tek tek açıklanmıştır. Son olarak gri su arıtımı ve yeniden kullanımı ...

GRI's Devonian Shales Research Program

International Nuclear Information System (INIS)

Guidry, F.K.

1991-01-01

This paper presents a summary of the key observations and conclusions from the Gas Research Institute's (GRI's) Comprehensive Study Well (CSW) research program conducted in the Devonian Shales of the Appalachian Basin. Initiated in 1987, the CSW program was a series of highly instrumented study wells drilled in cooperation with industry partners. Seven wells were drilled as part of the program. Extensive data sets were collected and special experiments were run on the CSW's in addition to the operator's normal operations, with the objectives of identifying geologic production controls, refining formation evaluation tools, and improving reservoir description and stimulation practices in the Devonian Shales. This paper highlights the key results from the research conducted in the CSW program in the areas of geologic production controls, formation evaluation, stimulation and reservoir engineering, and field operations. The development of geologic, log analysis, and reservoir models for the Shales from the data gathered and analysis, and reservoir models for the Shales from the data gathered and analyzed during the research is discussed. In addition, on the basis of what was learned in the CSW program, GRI's plans for new research in the Devonian Shales are described

The Sustainable Leadership Simulator (SLS)

DEFF Research Database (Denmark)

Kjærgaard, Thomas; Edgeman, Rick; Grewatsch, Sylvia

Some businesses and some industries are demonstrating leadership on sustainability issues through cross-organizational collaboration and innovation, but the diffusion and scaling up of the sustainability solutions often termed Best Practices has been identified as a key challenge for future...... sustainable development by the UN (Leisinger and Bakker, 2013). Over a little more than a decade global initiatives like the Global Reporting Initiative (GRI) and the UN Global Compact (UNGC) has demonstrated leadership by addressing these issues through voluntary commitment from thousands of corporations...... by the systematic application of more innovative governance mechanisms. This article currently conceptualizes the UN PRME-endorsed (Haertle, 2013) Sustainability Leadership Simulator (SLS), which at a minimum level of operationalization will be an open source based and hence impactful online training simulator...

Sustainable Development and Corporate Social Responsibility: Linking Goals to Standards

Directory of Open Access Journals (Sweden)

Radostina Bakardjieva

2016-12-01

Full Text Available Corporate social responsibility (CSR is the core of sustainable development of companies. On one hand, the corporate social responsibility of companies is a prerequisite for sustainable business, on the other - sustainable development sets specific requirements for the development of businesses in the context of increasing requirements to the degree of quality and reliability of financial information. In recent years, sustainable development has become a strategic issue for companies and this trend applies to Bulgarian companies too. Development of non-financial reporting is a very dynamic process, whose peak is the establishment of an integrated system of accountability. Current paper makes analyses of advantages of CSR linking it to the implementation of sustainable development goals through the integrated reporting following the requirements of the standards of the Global Reporting Initiative (GRI.

Benefits of GRI R and D products placed in commercial use through early 1991

International Nuclear Information System (INIS)

Dombrowski, L.P.; Pine, G.D.; Rinholm, R.C.

1992-02-01

From GRI's inception in 1978 through early 1991, 170 GRI-sponsored research and development (R and D) products have been placed into commercial service. Twenty-four of these products were introduced between April 1990 and March 1991. Benefits have been quantified for 87 of the 170 items, and the calculated ratio of the benefits to gas customers to total GRI costs incurred through the end of 1990 is 4.9 to 1. The calculated internal rate of return to gas customers on their investment in GRI to date is 21.5 percent. When only the costs of completed, terminated, or deferred R and D are included, the benefit-to-cost ratio rises to 7.9 to 1, and the gas customer return on investment rises to 25 percent. The 4.9 to 1 benefit-to-cost ratio is greater than the ratio calculated in May 1990, primarily because of the quantification for the first time of the benefits of two groups of GRI information items: (1) items supporting the use of plastic pipe for gas distribution, and (2) items leading to a better understanding of mid-efficiency gas furnaces and their venting systems

Annual report of social environmental sustainability of ELETRONUCLEAR 2008

International Nuclear Information System (INIS)

2009-01-01

The activities, actions and economical, social and environmental programs developed during the year of 2008 by ELETRONUCLEAR are presented. The subject follows the principles of Global Reporting Initiative-GRI, with indicators adapted to the action area of ELETRONUCLEAR, as a electric power generation company

Approaching a Conceptual Framework for Research on Sustainability Performance in Corporate Value Chains

DEFF Research Database (Denmark)

Kjærgaard, Thomas

variations of stakeholder engagement and adopt a value chain narrative in their sustainability reporting. Multi-stakeholder reporting standards like the Global Reporting Initiative (GRI) and the UN Global Compact (UNGC) are adopted by corporations across industries, but only target sustainability issues...... in supply- and value chains to a limited extent. Though, this article proposes that the ongoing work towards new standards for integrated sustainability reporting represents a unique opportunity for increasing the presence of supply- and value chain perspectives in reporting in a way that facilitates a more...... optimal use of sustainability reports as a primary data source in research. Hence, this article proposes a conceptual framework for research on sustainability performance in corporate value chains, which potentially increases the future contributions to both the literature let alone practice. Different...

A-Factor and Phosphate Depletion Signals Are Transmitted to the Grixazone Biosynthesis Genes via the Pathway-Specific Transcriptional Activator GriR▿ †

OpenAIRE

Higashi, Tatsuichiro; Iwasaki, Yuko; Ohnishi, Yasuo; Horinouchi, Sueharu

2007-01-01

Grixazone (GX), which is a diffusible yellow pigment containing a phenoxazinone chromophore, is one of the secondary metabolites under the control of A-factor (2-isocapryloyl-3R-hydroxymethyl-γ-butyrolactone) in Streptomyces griseus. GX production is also induced by phosphate starvation. The whole biosynthesis gene cluster for GX was cloned and characterized. The gene cluster consisting of 13 genes contained six transcriptional units, griT, griSR, griR, griAB, griCDEFG, and griJIH. During cul...

Organizational Sustainability Practices: A Study of the Firms Listed by the Corporate Sustainability Index

Directory of Open Access Journals (Sweden)

Alamo Alexandre da Silva Batista

2018-01-01

Full Text Available Organizational sustainability (OS has been guiding the decision-making process of managers in order to generate competitive advantage. This paper aims to identify the sustainable practices performed by large corporations in the implementation of OS. Reports with actions performed by large organizations and their reach in the three pillars of sustainability—environmental, economic, and social dimensions—are disclosed to their main stakeholders, based on short, medium and long-term sustainable goals. These reports often reflect the progress of OS or the progress made toward them. However, few studies investigate the sustainable practices adopted by firms and their reproducibility. A search was performed in reports selected from the firms listed by the Corporate Sustainability Index (CSI from 2012–2016, belonging to the Brazilian stock market in services sector of the economy and employed the Global Reporting Initiative (GRI methodology. The results showed the strategic planning involving infrastructure, environment, human resources, product innovation, organizational management and deadline setting acted as the baseline for the implementation of the practices found. The findings will guide the managers´ decisions in the development of their strategic planning, based on practical and objective results.

Global Reporting Initiative (GRI: uma análise da adesão as diretrizes pelas empresas listadas no novo mercado sob a perspectiva das teorias institucional e da legitimidade

Directory of Open Access Journals (Sweden)

Gabriela Dias da Silva

2015-05-01

Full Text Available O estudo se propõe analisar, sob a perspectiva das Teorias Institucional e da Legitimidade, quais companhias do Novo Mercado da BM&FBovespa aderiram às diretrizes da Global Reporting Initiative (GRI e identificar qual a versão das diretrizes GRI adotadas. O estudo é descritivo, qualitativo e documental. Os dados foram analisados por meio da técnica de análise de conteúdo e se referem ao período de 2011 a 2013. Percebe-se que, das 133 companhias da amostra, 67 não possuem ou não foram encontrados os relatórios de sustentabilidade no período analisado. Das 66 empresas que publicaram o relatório de sustentabilidade no período de 2011 a 2013, somente 17 empresas não divulgaram as informações socioambientais conforme as diretrizes da GRI. Os resultados revelam que as empresas divulgam práticas de sustentabilidade nos relatórios para reafirmar sua legitimidade perante a sociedade. Além disso, utilizam práticas de divulgação com base em outras empresas modelos, como é o caso da adesão às diretrizes da GRI, o que se pode relacionar com a Teoria Institucional com base no isomorfismo mimético. Sobre as práticas socioambientais, essas são institucionalizadas nas empresas, e a mudança de versão da G3 para G4 possibilita a ampliação do disclosure pelos indicadores propostos.

How Do Firms Comply with International Sustainability Standards?

DEFF Research Database (Denmark)

Vigneau, Laurence; Humphreys, Michael; Moon, Jeremy

2015-01-01

This paper addresses the issue of the influence of global governance institutions, particularly international sustainability standards, on a firm’s intra-organizational practices. More precisely, we provide an exploratory empirical view of the impact of the Global Reporting Initiative (GRI......, the relationships between subsidiaries, the temporal dimension of CSR management and the interpretation of CSR performance. We also highlight the need to look at the relationship dynamics (or lack of) between standards. Finally, we illustrate and discuss the role of reporting and its influence on management...

GRI: focusing on the evolving violent universe

DEFF Research Database (Denmark)

Knodlseder, J.; von Ballmoos, P.; Frontera, F.

2009-01-01

The gamma-ray imager (GRI) is a novel mission concept that will provide an unprecedented sensitivity leap in the soft gamma-ray domain by using for the first time a focusing lens built of Laue diffracting crystals. The lens will cover an energy band from 200-1,300 keV with an effective area reach...... processes in the universe....

A Groundwater Resource Index (GRI) for drought monitoring and forecasting in a mediterranean climate

Science.gov (United States)

Mendicino, Giuseppe; Senatore, Alfonso; Versace, Pasquale

2008-08-01

SummaryDrought indices are essential elements of an efficient drought watching system, aimed at providing a concise overall picture of drought conditions. Owing to its simplicity, time-flexibility and standardization, the Standardized Precipitation Index (SPI) has become a very widely used meteorological index, even if it is not able to account for effects of aquifers, soil, land use characteristics, canopy growth and temperature anomalies. Many other drought indices have been developed over the years, with monitoring and forecasting purposes, also with the purpose of taking advantage of the opportunities offered by remote sensing and improved general circulation models (GCMs). Moreover, some aggregated indices aimed at capturing the different features of drought have been proposed, but very few drought indices are focused on the groundwater resource status. In this paper a novel Groundwater Resource Index (GRI) is presented as a reliable tool useful in a multi-analysis approach for monitoring and forecasting drought conditions. The GRI is derived from a simple distributed water balance model, and has been tested in a Mediterranean region, characterized by different geo-lithological conditions mainly affecting the summer hydrologic response of the catchments to winter precipitation. The analysis of the GRI characteristics shows a high spatial variability and, compared to the SPI through spectral analysis, a significant sensitivity to the lithological characterization of the analyzed region. Furthermore, the GRI shows a very high auto-correlation during summer months, useful for forecasting purposes. The capability of the proposed index in forecasting summer droughts was tested analyzing the correlation of the GRI April values with the mean summer runoff values of some river basins (obtaining a mean correlation value of 0.60) and with the summer NDVI values of several forested areas, where correlation values greater than 0.77 were achieved. Moreover, its performance

Ülemiste City maastikukujundus / Ülle Grišakov

Index Scriptorium Estoniae

Grišakov, Ülle, 1953-

2009-01-01

Esimene Tallinna erapark, ainulaadne projekt, mis kombineerib vana industriaalarhitektuuri uute hoonetega ning linnamaastiku värskete lahendustega. Säilitatud on kõrghaljastus. Projekti autorid on Olga Borisik, Triin Järve ja Ülle Grišakov OÜ Kivisilla, 2005

GRI baseline projection of U.S. energy supply and demand to 2010. An occasional publication of Gas Research Institute on topics of current interest. December 1989

International Nuclear Information System (INIS)

Holtberg, P.D.; Woods, T.J.; Lihn, M.L.; McCabe, N.C.

1989-12-01

The report summarizes the 1989 GRI Baseline Projection of U.S. Energy Supply and Demand, which was adopted as a major input to the planning cycle leading to the development of GRI's 1991 R and D program. Summary tables, sectoral breakdowns of energy demand, and the natural gas supply and price trends are presented. Appendixes include a discussion of the methodology and assumptions used to prepare the 1989 projection, and analysis of the potential for higher levels of gas demand, a description of industrial and commercial cogeneration energy supply and demand, a comparison of the 1989 projection with previous GRI projections, and a discussion of additional data used in developing the projection

Using a CAI Network for Statewide Remediation: GRI in South Carolina.

Science.gov (United States)

Rumford, John

1988-01-01

Describes South Carolina's Governor's Remediation Initiative (GRI), an instructional management system that links diagnostic tests and teaching modules for use by high school mathematics and reading laboratories. (TW)

GLOBAL REPORTING INITIATIVE (GRI - UM ESTUDO EXPLORATÓRIO DA PRÁTICA DE EVIDENCIAÇÃO EM SUSTENTABILIDADE EMPRESARIAL NA AMÉRICA LATINA

Directory of Open Access Journals (Sweden)

Sérgio Henrique Conceição

2012-12-01

Full Text Available O presente trabalho propõe um estudo exploratório sobre a prática de evidenciação em sustentabilidade empresarial (SE em companhias do Brasil e demais países da América Latina, tomando como parâmetro o relatório de sustentabilidade empresarial denominado Global Reporting Initiative (GRI. A partir dos pressupostos teóricos da teoria da divulgação voluntária e da teoria de legitimidade, estabelece reflexões acerca da sua aderência ao processo de comunicação em sustentabilidade empresarial das companhias. O estudo da série histórica a partir de 1999 até 2010 identifica as companhias brasileiras como responsáveis por mais de 50% dos informes de sustentabilidade empresarial e a América Latina enquanto espaço em que se consolida a utilização do relatório GRI no mundo. Indica pressupostos no desenvolvimento de novas pesquisas que contribuam para a concepção de metodologias de análise, avaliação e interpretação do desempenho em sustentabilidade empresarial das companhias e para o estudo dos fenômenos de sua divulgação, contribuindo para o fortalecimento das variáveis do desempenho em sustentabilidade empresarial no contexto decisório dos stakeholders.

THE STRATEGIC IMPORTANCE OF CORPORATE RESPONSIBILITY AND SUSTAINABILITY IN BANKING

Directory of Open Access Journals (Sweden)

DRĂGAN (SÂNTĂMARIAN OANA RALUCA

2013-02-01

Full Text Available The paper aims to highlight the strategic implication of corporate social responsibility (CSR and sustainable development for the banking sector. A few years ago, banks did not give much importance to the social and environmental problems. Recently, the banks began to realize the major impact of the sustainable development over the way of ulterior development of the society and, implicitly over the banking system. In this context, the development of a bank management system based on sustainable principles is one of the current challenges. For this purpose this paper focuses on issues such as the importance and advantages of implementing sustainability bank management, international standards regarding sustainable banking management such as: Equator Principles for sustainable investment projects’ financing or GRI principles for sustainable reporting. In addition, we have developed a practical case study about the implementation of sustainable banking management; the case study presents Romanian Commercial Bank as an example of good practice in the Romanian banking sector.

Reporting of Non-Financial Performance Indicators – a Useful Tool for a Sustainable Marketing Strategy

Directory of Open Access Journals (Sweden)

Adriana Calu

2015-08-01

Full Text Available The current research has as objective to identify the reporting practices of non-financial information through the indicators proposed by the Global Reporting Initiative (GRI and the degree in which, for marketing purposes, there is a preference for the communication on positive aspects. In this respect we used the information published into the non-financial reports of 19 organizations that had adhered to the pilot programme of the International Integrated Reporting Council (IIRC. We selected a number of 30 environment and social indicators reflecting both positive and negative aspects, and we analysed the manner in which they are presented within the reports published by the organizations, following the activities to be taken into consideration for the development of a sustainable marketing strategy: supply – production – distribution. The results of the study emphasized the fact that, regardless of the sector where the organizations run their activity, though there is no homogenous display, they report mainly the indicators presenting positive information 53 %, whereas the indicators presenting negative information are reported only in proportion of 33%. The organizations holding information regarding suppliers’ sustenability emphasize this aspect in order to create a brand value whereas the rest of the organizations state that they shall proceed to such evaluations in the future. Interpreting these results through the agency of the institutional theory leads to the conclusion that certain organizations’ option to voluntarily report according to a certain referential is carried out mainly in order to obtain rightfulness. Moreover, the sustainable conduct adopted by the main market competitors generates a mimetic-type isomorphism

Strategy disclosure reporting trends in South Africa: A 2010–2011 ...

African Journals Online (AJOL)

kirstam

The closest is the GRI G3 Guidelines, which include strategy as one of the requirements for sustainability disclosure (GRI 2013), but these are not comprehensive. The benefits of more open strategy disclosure relate to providing stakeholders with greater insight into risks, performance and future strategic direction. Higgins.

Hållbarhetsredovisning i svenska börsbolag : En studie utifrån GRI:s riktlinjer

OpenAIRE

Nyberg, Niklas; Moberg, Sofia

2008-01-01

Sammanfattning Titel: ”Hållbarhetsredovisning i svenska börsbolag – En studie utifrån GRI:s riktlinjer” Seminariedatum: Måndagen 25 Februari 2008 Ämne/kurs: Företagsekonomi C-uppsats, 15 p Författare: Niklas Nyberg, Sofia Moberg Handledare: Margareta Paulsson Nyckelord: GRI, Hållbarhetsredovisning, redovisning, svenska företag Bakgrund: De senaste åren har kraven på svenska företag ökat, och intressenter efterfrågar nu information angående produktion, underleverantörer m.m. Att visa att de ta...

Análisis de las condiciones de sostenibilidad del sector productor de plátano del departamento del Quindío bajo el contexto del reporte de iniciativa global (GRI)

OpenAIRE

Mejía Giraldo, Luis Miguel

2013-01-01

Trabajo de grado (Maestría en Desarrollo Sostenible y Medio Ambiente). Universidad de Manizales. Facultad de Ciencias Contables, Económicas y Administrativas, 2013 El presente trabajo de investigación gira en torno al análisis de las condiciones de sostenibilidad bajo el contexto del Reporte de Iniciativa Global (Global Reporting Initiative, GRI) para el sector productor de plátano en el Departamento del Quindío, implicando el abordaje de la sostenibilidad en el esperado equilibrio entre ...

The outlook for natural gas markets in the GRI baseline projection

International Nuclear Information System (INIS)

Holtberg, P.D.

1990-01-01

Gas Research Institute is an independent, not-for-profit organization that plans, manages, and develops financing for a cooperative research and development program for the mutual benefit of the natural gas industry and its customers. The research program consists of over 500 active research projects in natural gas supply and end use, and in gas industry operations, as well as related basic research. This paper summarizes the U.S. natural gas demand and supply outlook projected in a preliminary version of the 191 edition of the GRI Baseline Projection of U.S. Energy Supply and Demand. The projection used for this paper is from an early run of the GRI modeling structure. As such, it is subject to substantial revision before the Baseline Projection is finalized. The paper presents a projection of natural gas demand in the major end-use sectors and the slate of supply sources expected to meet that demand over the period from 1989 to 2010

The use of economic indicators from the Global Reporting Initiative by Spanish listed companies

Directory of Open Access Journals (Sweden)

María José García

2014-12-01

Full Text Available Purpose: Corporate Social Responsibility (CSR in companies is widely accepted within today’s business community. However, the intangibility of this concept and the dispersion of related standards and regulations has created a context characterized by lack of homogeneity in the publishing of CSR results. The present study aims to determine the extent to which Global Reporting Initiative (GRI indicators are used by Spanish listed companies. Design/methodology/approach: An empirical analysis has been performed to asses and evaluate the 2011 CSR reports published by the companies listed on the IBEX-35, the Spanish stock exchange index which includes the most important listed companies. The analysis is centered exclusively on the economic indicators established by the GRI. The methodology used to interpret the results is based on the procedures of multivariate analysis, namely principal components analysis, correlation matrix, and hierarchical clustering. Findings: The results of the study show that although the GRI tool is used extensively within the IBEX-35, the level of performance regarding the parameters established by the GRI varies depending on the studied company and indicator. Research limitations: This study focuses on the biggest Spanish listed companies; thus, the conclusions may differ in other geographic locations, as well as for smaller businesses. Practical implications: This line of research helps to know more about the social reporting policies of big Spanish listed companies. Social implications: The evidence provided by this study helps to know more about the Corporate Social Responsibility policies and sustainability reports and declarations of social and environmental values governing their organizations. Originality/value: This study is the first using principal component analysis in Spanish listed companies focusing in the economic indicators of the GRI.

Policy implications of the GRI baseline projection of US energy supply and demand to 2010, 1993

International Nuclear Information System (INIS)

1993-01-01

The paper summarizes the 1993 edition of the Gas Research Institute (GRI) Baseline Projection of U.S. Energy Supply and Demand, and presents the implications of the projection that are important for GRI research and development planning and the gas industry. The survey of supply and demand considerations is followed by a breakdown of energy demand by type of fuel, by consumption sector, and by service application. Gas supply and prices are analyzed in terms of two scenarios: a constrained energy demand scenario, and an optimistic scenario. Tables and charts accompany the summary

The Sustainable Leadership Simulator (SLS)

DEFF Research Database (Denmark)

Kjærgaard, Thomas; Edgeman, Rick; Grewatsch, Sylvia

This conceptualization of the UN PRME-endorsed (Haertle, 2013) Sustainable Leadership Simulator (SLS) will at a minimum level of operationalization be an impactful online training simulator leveraging more sustainable behavior by individuals and organizations. Fully operationalized the SLS has...... & Ferraro, 2010). The UNGC Advanced Level has a more explicit management orientation than the GRI and integrates Best Practices in a framework for assessment of Sustainability Performance, in a manner analogous to quality management frameworks such as the EFQM Business Excellence Model that supports...... and the lack of process transparency among the most critical shortcomings. Future application of the Sustainable Leadership Simulator (SLS) offers potential for addressing these shortcomings by continuously validating the organizational impact of Best Practices and, conversely, generate data that allows...

A incorporação da responsabilidade social e sustentabilidade: um estudo baseado no relatório de gestão 2005 da companhia paranaense de energia - COPEL Sustainability business: a study based on the 2005 report of the Paraná state energy management company - COPEL

Directory of Open Access Journals (Sweden)

Luci Ines Bassetto

2010-01-01

practices as part of its Social Responsibility and Sustainability management. In this sense, we proposed the following specific objectives: a identify and characterize COPEL's indicators and accounting reports to measure and present the results of its sustainable management and b Identify and analyze the sustainable actions performed by the company. The 2005 Management Report was used as an analysis tool. The analysis indicated COPEL's great deal of effort to meet social responsibility requirements by incorporating the concept of the Instituto Ethos Institute to develop its management model and, as sustainable business, implementing actions through the following platforms: as a signatory of the Global Compact, as a company sustainable through BOVESPA ISE-2005, and the adoption of certain principles of the Millennium Development Goals and AA 1000 standard. The main indicator used in the analysis was in accordance with the GRIs. By meeting all principles of GRI to prepare the report, although being the first report, the analysis indicated that COPEL is very advanced in terms of implementation of indicators. For an environment that requires that the economic result are obtained by integrating social and environmental actions, the data collected failed to identify the integration of social and environmental actions with the economic results since the guidelines GRI (INSTITUTO ETHOS, 2002 have not yet advanced to that degree of detail.

GRI baseline projection of U.S. Energy supply and demand to 2010. 1991 edition

International Nuclear Information System (INIS)

Holtberg, P.D.; Woods, T.J.; Lihn, M.L.; McCabe, N.C.

1991-04-01

The report summarizes the 1991 Edition of the GRI Baseline Projection of U.S. Energy Supply and Demand and presents a series of summary tables, sectoral breakdowns of energy demand, and the natural gas supply and price trends. Appendixes include a discussion of the methodology and assumptions used to prepare the 1991 projection, a brief discussion of the potential for higher levels of gas demand, a description of industrial and commercial cogeneration, a description of the independent power producer (IPP) methodology and projection, a comparison of the 1991 edition with previous projections, and a discussion of additional data used in developing the projection

PATHWAYS TO SUSTAINABLE BANKING MANAGEMENT

Directory of Open Access Journals (Sweden)

Dragan (Santamarian Oana Raluca

2012-12-01

Full Text Available This paper describes one of the major challenges of the future: the sustainable development of the society. Sustainability is now increasingly recognized as central to the growth of emerging market economies. For the banking sector, this represents both a demand for greater social and environmental responsibility as well as a new landscape of business opportunity. Several years ago, the main part of the banks did not consider the social and environmental problems relevant for their operations. Recently, the banks began to realize the major impact of the sustainable development over the way of ulterior development of the society and, implicitly over the way of creating of the banking value in the future. In this context, the development of a banking management system, based on sustainable principles represents one of the provocations of these days.Starting from literature in the sustainable banking management field in this paper are presented several relevant issues related to risk management in the context of sustainable banking financing: the need to implement the sustainable management principles in financial and banking industry; the role of banks in sustainable development of society; social and environmental risk management policies, events that have shaped the role of the banking sector in sustainable development; international standards regarding sustainable banking management such us: Equator Principles for sustainable investment projects’ financing or GRI principles for sustainable reporting. Furthermore, we developed a practical case study related to the implementation of sustainable banking management at Bank of America.

Global Reporting Initiative (GRI as recognized guidelines for sustainability reporting by Spanish companies on the IBEX 35: homogeneity in their framework and added value in the relationship with financial entities

Directory of Open Access Journals (Sweden)

Esther Ortiz

2014-12-01

Full Text Available Purpose: The goal of this paper is to show that within the different ways to report the sustainability information, there is a mostly acceptance of voluntary initiatives to establish a homogeneous framework for transparency. Design/Methodology/Approach: In this paper we analyse the non financial reporting disclosed in the last two years (2010 and 2011 by all the companies listed on the Spanish IBEX 35 in 2010. The methodology has been based on the study of the non financial reporting available in the web sites of the analysed companies. Findings: The conclusions obtained highlight that the Global Reporting Initiative sustainability reporting framework has been mostly adopted by the studied firms as a global accepted standard in this non financial reporting and as the most important guidelines to standardize these issues. From this same descriptive point of view, we conclude that non financial entities which disclose have increased or maintained in a majority their banks´ balance sheet positions. Originality/Value: Disclosure of non financial information has been a miscellaneous of different practices depending on multiple variables. Nowadays this paper seeds some light in this subject in the way to the comparison and homogeneity of sustainability reporting and its relationship with other firms´ characteristics. Research limitations: This study is based on acceptance as a first step although must be completed with a deeper analysis of the content and its adequacy to the stakeholders´ information requirements. So, this is a descriptive analysis as a first step to go on researching in this field.

Long-term trends in U.S. gas supply and prices: 1991 edition of the GRI baseline projection of U.S. energy supply and demand to 2010, April 1991. Gas research insights

International Nuclear Information System (INIS)

Woods, T.J.

1991-04-01

The report summarizes the gas supply and price outlook in the 1991 Edition of the GRI Baseline Projection of U.S. Energy Supply and Demand. Projected U.S. gas production, gas imports, and other sources of gas supply are discussed along with the sensitivity of the outlook to changes in price expectations. The critical uncertainties and issues affecting the gas supply and price outlook are discussed. Appendixes include a comparison of the 1991 and the 1989 projections of gas supply and price trends; and a description of the GRI Hydrocarbon Model

Long-term trends in U.S. gas supply and prices: 1992 edition of the GRI baseline projection of U.S. energy supply and demand to 2010

International Nuclear Information System (INIS)

Woods, T.J.

1991-12-01

The paper summarizes the gas supply outlook in the 1992 Edition of the GRI Baseline Projection of U.S. Energy Supply and Demand, which has been adopted as a major input to the planning cycle leading to the development of the Gas Research Institute (GRI) 1993 research and development program. The 1992 projection presents the GRI planning outlook for the economic and the energy supply and demand situation to the year 2010. It was prepared independently by GRI using publicly available data and a framework of commercially available models that GRI has developed over several years. It is not derived from the views of GRI member companies. The 1992 Edition of the GRI Baseline Projection presents an optimistic outlook for the U.S. gas industry in which increased gas supply can be obtained at competitive prices. The gas prices in the 1992 projection support growth in all major U.S. gas supply sources: lower-48, Alaska, Canada, Mexico, and LNG. By about 2005, U.S. gas supply is at its highest level ever. By 2010, U.S. gas supply has grown to almost 25 quads. U.S. gas production increases 2.6 quads between 1990 and 2010; imports increase 2.2 quads. Although imports do not increase as much as U.S. gas production, they account for an increased share of U.S. gas supply. The import share grows from 7 percent to 12 percent over the projection period. Supplemental gas sources provide about 1 percent of U.S. gas supply

3 x Griškovets ehk avanemine kildude kaudu / Ireene Viktor

Index Scriptorium Estoniae

Viktor, Ireene

2009-01-01

Jevgeni Griškovetsi teksti põhjal valminud lavastustest: "Samal ajal", tõlkinud, lavastanud ja mängib Priit Ruttas, esietendus Tartu Athena keskuses 30. juunil 2008. "Linn", lavastaja Lembit Peterson, esietendus Theatrumi saalis 7. juunil 2008. "Vene rännumehe ülestähendused", lavastajad ja kunstnikud Ott Aardam ja Mart Aas, Tartu Uue Teatri esietendus 9. augustil Genialistide klubis

Drenov Grič black limestone as a heritage stone from Slovenia

Science.gov (United States)

Kramar, Sabina; Rožič, Boštjan; Žbona, Nina; Bedjanič, Mojca; Mladenović, Ana

2016-04-01

The limestone known as Drenov Grič black limestone is considered one of the most beautiful Slovenian natural stones due to its homogenous black colour interwoven with white veins. Over the centuries it has been exploited from three major quarries west of Ljubljana, with the main quarry at Drenov Grič playing the primary role in supplying building material for the central parts of Slovenia. All the quarries are currently not active. In the area of Drenov grič, one locality of black limestone is protected - Kuclerjev kamnolom quarry. It has the status of 'valuable natural feature of national importance' and is protected as a natural monument. This well-stratified micritic limestone of Triassic (Carnian) age occurs in 10-80 cm thick beds, with thin marl interlayers. The stone contains abundant fossil bivalves and ostracods. Apart from calcite as the main component, dolomite, quartz, illite/muscovite and pyrite are also present. The limestone is relatively rich in carbonaceous and bituminous organic matter, which is responsible for the black colour of the stone. This component does not have any adverse effect on mechanical and physical characteristics. As the lime¬stone is dense, thus facilitating a good polish, it has been commercially considered as marble. The stone has been widely used in Slovenian monuments, not only in Ljubljana but also in other regions of Slovenia. Many inner and outdoor architectural elements were made of this limestone, particularly in the baroque period, which was known for the extensive use of black limestones also in other European countries. The most significant use of this limestone has been recorded in sculptured portals and altars. Some of the important buildings decorated utilising this stone, are the Ljubljana Cathedral, the St. James's Parish Church, and the Franciscan Church of the Annunciation, all of which are located in Ljubljana, some of them having been declared as cultural monuments of local or national importance. When

PEMODELAN PETA MATERIALITAS INFORMASI PADA LAPORAN KEBERLANJUTAN PERUSAHAAN (Suatu Tinjauan Mengenai Pelaporan Keberlanjutan Industri Perbankan di Indonesia

Directory of Open Access Journals (Sweden)

Putu Sukma Kurniawan

2018-01-01

Full Text Available Corporate sustainability report has become a new paradigm in the evolution of corporate reporting. This study aims to create a map of information materiality contained in the sustainability report of the banking industry in Indonesia.The method used is analyze content of sustainability reports of the banking industry in Indonesia. Data collection is done by looking for secondary data through page of Indonesia Stock Exchange or company official website. Data analysis was done descriptively by analyzing the contents of sustainability report. The analysis is done by comparing the contents of the sustainability report with the disclosure items contained in the GRI G4 reporting standard (Fourth Generation of Global Reporting Initiative, especially in GRI G4 Sector Disclosures Financial Services.The results of this study produce maps containing material information in the sustainability report of the banking industry. The results of this study may contribute to the management of the company to identify the material information that can be submitted to the company's stakeholders.

GRI testing facility available for pipeline inspection devices

International Nuclear Information System (INIS)

Anon.

1990-01-01

As part of a program to help improve detection and characterization of defects that may occur in pipelines, the Gas Research Institute has announced the completion of the first phase of a testing facility for the evaluation of new and existing pipeline inspection technologies. GRI is a private, not-for-profit membership organization based in Chicago. The first phase of the facility consists of a pull rig which includes four 300-foot lengths of pipe with diameters of 12, 24, 30, and 36 inches. NDE inspection devices can be pulled through these pipe segments by a winch at speeds up to 25 miles per hour

Sustainability Annual Report 2013

OpenAIRE

2013-01-01

Every year, Virginia Tech releases a sustainability annual report to show the university’s progress in meeting the sustainability goals. The key sustainability metrics these reports cover include: greenhouse gas (GHG) emissions, energy use intensity, alternative transportation use, recycling, and water consumption.

Sustainability Annual Report 2014

OpenAIRE

2014-01-01

Every year, Virginia Tech releases a sustainability annual report to show the university’s progress in meeting the sustainability goals. The key sustainability metrics these reports cover include: greenhouse gas (GHG) emissions, energy use intensity, alternative transportation use, recycling, and water consumption.

Sustainability Annual Report 2017

OpenAIRE

2017-01-01

Every year, Virginia Tech releases a sustainability annual report to show the university’s progress in meeting the sustainability goals. The key sustainability metrics these reports cover include: greenhouse gas (GHG) emissions, energy use intensity, alternative transportation use, recycling, and water consumption.

Sustainability Annual Report 2011

OpenAIRE

2011-01-01

Every year, Virginia Tech releases a sustainability annual report to show the university’s progress in meeting the sustainability goals. The key sustainability metrics these reports cover include: greenhouse gas (GHG) emissions, energy use intensity, alternative transportation use, recycling, and water consumption.

Sustainability Annual Report 2012

OpenAIRE

2012-01-01

Every year, Virginia Tech releases a sustainability annual report to show the university’s progress in meeting the sustainability goals. The key sustainability metrics these reports cover include: greenhouse gas (GHG) emissions, energy use intensity, alternative transportation use, recycling, and water consumption.

Sustainability Annual Report 2015

OpenAIRE

2015-01-01

Every year, Virginia Tech releases a sustainability annual report to show the university’s progress in meeting the sustainability goals. The key sustainability metrics these reports cover include: greenhouse gas (GHG) emissions, energy use intensity, alternative transportation use, recycling, and water consumption.

Sustainability Annual Report 2016

OpenAIRE

2016-01-01

Every year, Virginia Tech releases a sustainability annual report to show the university’s progress in meeting the sustainability goals. The key sustainability metrics these reports cover include: greenhouse gas (GHG) emissions, energy use intensity, alternative transportation use, recycling, and water consumption.

Responsible Development of Areva's Mining Activities. Report 2012

International Nuclear Information System (INIS)

2013-09-01

currently being updated. Within the scope of mining activities, Areva's teams currently apply the guidelines set out in version G3.1 of the Global Reporting Initiative (GRI), Mining and Metals Sector Supplement (MMSS). Application level B for this report has been submitted for evaluation by GRI. A copy of the acknowledgement received from the GRI secretariat is supplied in the RDR 2012 Figures supplement. This process is being carried out in accordance with the Grenelle environment law, which lays down regulations with regard to the topics to be dealt with in non-financial reporting by companies. For 2014, Areva is preparing a third-party audit of the information given in this type of document (RDR 2013). It should be noted that in 2012, the KATCO (Kazakhstan) and SOMAIR (Niger) sites were audited as part of the work carried out by group Statutory Auditors (Deloitte and Associates and Mazars - Areva 2012 Reference Document) on a sample of sustainable development indicators

ORNL Annual Sustainability Report

Energy Technology Data Exchange (ETDEWEB)

Lapsa, Melissa Voss [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Nichols, Teresa A. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States)

2014-02-01

As described in this report, we have made substantial progress across the 25 roadmaps of the Sustainable Campus Initiative. The report also outlines our plans to continue integrating sustainable practices into the planning, execution, and evaluation of all ORNL activities. We appreciate your interest in our journey to sustainability, and we welcome your comments, questions, and suggestions.

Aniakchak National Monument and Preserve: Geologic resources inventory report

Science.gov (United States)

Hults, Chad P.; Neal, Christina

2015-01-01

This GRI report is a companion document to previously completed GRI digital geologic map data. It was written for resource managers to support science-informed decision making. It may also be useful for interpretation. The report was prepared using available geologic information, and the NPS Geologic Resources Division conducted no new fieldwork in association with its preparation. Sections of the report discuss distinctive geologic features and processes within the park, highlight geologic issues facing resource managers, describe the geologic history leading to the present-day landscape, and provide information about the GRI geologic map data. A poster illustrates these data. The Map Unit Properties Table summarizes report content for each geologic map unit.

Application of the GRI 1.2 Methane Oxidation Model to Methane and Methanol Oxidation in Supercritical Water

National Research Council Canada - National Science Library

Rice, Steven

1997-01-01

The Gas Research Institute (GRI) has been leading an effort over the past few years to consolidate recent developments in the elementary reaction modeling of the oxidation of methane for combustion applications into a single...

Sustainability reporting

NARCIS (Netherlands)

Kolk, A.

2005-01-01

This article gives an overview of developments in sustainability (also sometimes labelled corporate social responsibility) reporting. The article will first briefly indicate how accountability on social and environmental issues started, already in the 1970s when social reports were published.

Sustainable mining management

International Nuclear Information System (INIS)

Tejera Oliver, J. L.

2009-01-01

Mining activities are carried out by the older man and have provided resources, since ancient times, for their development and progress. With the discovery of fire will show the first metals that have marked the civilizations of copper, bronze and iron, and is the prehistory of the Stone Age tools that man has made from the exploitation of quarries first. The industrial revolution of the nineteenth century is linked to coal and steel, and could not conceiver of todays society without oil and gas, without silicon and coltan. But the mines are often aggressive and, despite their need and what they contribute to the development are answered by the societies where are made. during recent years there has been growing international efforts to try to make the minimum requirements of sustainable exploitation (European Directives, GMI, GRI, etc.) In AENOR, and within the Technical Committee of Standardization 22 Mining and Explosives, chaired by AITEMIN, was established the subcommittee 3, chaired by IGME, where, with the participation of all stake holders, have developed some standards on sustainable mining management sustainable mining that will be a tool available to mining companies to demonstrate their sustainable use to Society. (Author)

Long-term trends in US gas supply and prices: 1993 edition of the GRI baseline projection of US energy supply and demand to 2010

International Nuclear Information System (INIS)

Woods, T.J.

1993-03-01

A Summary of the gas supply outlook in the 1993 Edition of the GRI Baseline Projection of U.S. Energy Supply and Demand, adopted as a major input to the planning cycle of the 1994 research and development program, is presented. Significant changes were made in developing the gas supply and price trends for the 1993 edition of the projection. The GRI Hydrocarbon Model was expanded to include the Canadian hydrocarbon resource base. Thus, Canadian and lower-48 gas production and prices were developed on a fully integrated basis in the 1993 projection. The lower-48 hydrocarbon resource estimate was increased, reflecting the results of the recent National Petroleum Council gas study and ongoing GRI resource work. The effects of new technology and practice on drilling costs and exploration efficiency were included for the first time. Appendices include comparisons of supply and price trends

Controlled Owicki-Gries Concurrency: Reasoning about the Preemptible eChronos Embedded Operating System

Directory of Open Access Journals (Sweden)

June Andronick

2015-11-01

Full Text Available We introduce a controlled concurrency framework, derived from the Owicki-Gries method, for describing a hardware interface in detail sufficient to support the modelling and verification of small, embedded operating systems (OS's whose run-time responsiveness is paramount. Such real-time systems run with interrupts mostly enabled, including during scheduling. That differs from many other successfully modelled and verified OS's that typically reduce the complexity of concurrency by running on uniprocessor platforms and by switching interrupts off as much as possible. Our framework builds on the traditional Owicki-Gries method, for its fine-grained concurrency is needed for high-performance system code. We adapt it to support explicit concurrency control, by providing a simple, faithful representation of the hardware interface that allows software to control the degree of interleaving between user code, OS code, interrupt handlers and a scheduler that controls context switching. We then apply this framework to model the interleaving behavior of the eChronos OS, a preemptible real-time OS for embedded micro-controllers. We discuss the accuracy and usability of our approach when instantiated to model the eChronos OS. Both our framework and the eChronos model are formalised in the Isabelle/HOL theorem prover, taking advantage of the high level of automation in modern reasoning tools.

Correlation Model between Economic Development and Environmental Performance on the Basis of Non-Financial Reporting

Directory of Open Access Journals (Sweden)

Vladimir Dmitrievich Bogdanov

2016-03-01

Full Text Available The most common international standards for the non-financial reporting are reviewed. The Global Reporting Initiative (GRI is determined as an optimal standard of sustainability reporting for the use in the Russian conditions. The environmental component of guidance on the compilation of G4 non-financial reporting of GRI standard is analyzed, the contribution of each aspect in terms of the overall picture of sustainability is determined. The progress of economic science has outlined the importance of incorporating natural components. Moreover, the value of biological resources would be increased through time, and therefore, the economic development of the company cannot be in isolation. To determine the degree of harmony between the economic development and ecological condition of the territory where the company carries out the economic activities, the application of new approaches and methods is necessary. Based on the statistical methods, a correlation model between economic development and environmental performance is developed to identify their relationship on the basis of non-financial reporting. The developed model of correlation can be used by a wide range of oil and gas companies and its general principles by the companies of different industries. The results may be of interest to stakeholders, also, it can be used for administrative purposes, to serve as a platform for forecasting and adoption of administrative decisions to achieve harmony between economic development and environmental performance. The model of correlation has been tested for the data of non-financial reporting of the Russian largest oil and gas company JSC “Surgutneftegas”. The testing has shown a positive relationship between the two systems of the company’s sustainable development: economy and ecology. This obtained result demonstrates a high level of social responsibility of the company in terms of environmental protection. A further study in this field can

A Contingency View of the Strategies of Sustainable Development and Disclosure: Study of ENR's Top 10 Contractors

Science.gov (United States)

Ho, Shih Ping; Yu, Chong Yang; Hsu, Yaowen

2017-04-01

More and more international firms in the A/E/C (Architecture/Engineering/ Construction) industries voluntarily invest in sustainable development and disclose their efforts publicly. Especially, the sustainable development efforts of the firms in Construction industry draw more attentions from the public, compared to that in A/E industries. There are various reporting systems in practice for reporting the performance of a firm's development on sustainability. The most well known reporting systems include Global Reporting Initiative (GRI), United Nations Global Compact (UNGC), and the AA1000 Accountability Principal Standards. However, most of these reporting systems are very complicated in terms of the performance indices and the categories and subcategories of these indices. It is impossible and also unnecessary for a firm to be evaluated on all the indices. However, it is also not clear on what indices are more important for a firm than other indices and why. The more fundamental questions are "what sustainable development efforts contribute more to a particular firm's competitive advantages and why?" In this research, we studied the world's top 10 contractors in ENR (Engineering News Records). We analyzed how these contractors disclose their efforts and performance in sustainable development and, most importantly, why. Lastly, based on the insights obtained from the analysis, we developed a contingency view of sustainable development and disclosure strategies. This strategic framework can be further examined from the perspective of firms' competitive advantages and give implications to how a firm's top managers should implement the firm's sustainable development program.

NASA Ames Environmental Sustainability Report 2011

Science.gov (United States)

Clarke, Ann H.

2011-01-01

The 2011 Ames Environmental Sustainability Report is the second in a series of reports describing the steps NASA Ames Research Center has taken toward assuring environmental sustainability in NASA Ames programs, projects, and activities. The Report highlights Center contributions toward meeting the Agency-wide goals under the 2011 NASA Strategic Sustainability Performance Program.

The State of Sustainability Reporting in Universities

Science.gov (United States)

Lozano, Rodrigo

2011-01-01

Purpose: The purpose of this paper is to review and assess the state of sustainability reporting in universities. Design/methodology/approach: Analysis of the performance level of 12 universities sustainability reports using the Graphical Assessment of Sustainability in Universities tool. Findings: The results show that sustainability reporting in…

A comparative analysis of strategy disclosure reporting trends in ...

African Journals Online (AJOL)

chestt

disasters such as the Exxon Valdez oil disaster during 1989 (UNEP, KPMG, GRI &. University of Stellenbosch 2010: 6). The GRI reporting framework is designed to be used by organisations of all sizes and in any sector, with sector-specific supplements available. It was developed through the interaction and agreement of a ...

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

OpenAIRE

Elisa Truant; Laura Corazza; Simone Domenico Scagnelli

2017-01-01

Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB), and the framework of the International Integrated Reporting Council (IIRC) stress the importance of extending the disclosure of ethical, social, and environmental risks within financial ...

Plurality or convergence in sustainability reporting standards?

Directory of Open Access Journals (Sweden)

Nadia Albu

2013-11-01

Full Text Available Over the last years an increasing number of companies issued Corporate Social Responsibility (CSR or Sustainability Reports to complement their traditional financial reporting. Companies use various sustainability reporting standards or develop their own reporting frameworks starting from the existing ones. This variation of practices pointed out by empirical research raises questions about the quality and comparability of sustainability reporting, its role in the sustainable development, and also about the suitability of accepting the plurality of reporting frameworks or the need for convergence. This study aims to investigate the issues of plurality and convergence in sustainability reporting standards, by mobilizing the discourses on regulation and the case of a group of companies in the IT industry in order to shed some light on the current challenges in this area. We frame a discussion on the opportunities and pitfalls of convergence in sustainability reporting regulations and contribute to a better understanding of this issue by academics, preparers, users and standard setters

Establishment of action levels for quality control of IMRT flat panel: experience with the algorithm iGRiMLO

International Nuclear Information System (INIS)

Gonzalez, V.; Dolores, VV. de los; Pastor, V.; Martinez, J.; Gimeno, J.; Guardino, C.; Crispin, V.

2011-01-01

Algorithm has been used at our institution iGRiMLO scheduled for individual verification of treatment plans for intensity modulated radiotherapy (IMRT) step and shoot through portal dosimetry pretreatment of non-transmission, triggering the plan directly to a portal imaging device (EPID) of an amorphous silicon flat panel.

RECENT DEVELOPMENTS IN CORPORATE SUSTAINABILITY REPORTING IN CHINA

Directory of Open Access Journals (Sweden)

Udo Braendle

2016-11-01

Full Text Available Sustainability reports contain important information for the stakeholders. The aim of this paper is to present an overview of recent developments in the area of sustainability reporting in China. The paper presents useful insights into sustainability reporting in China and helps to better navigate the future trends in sustainability reporting practices. The sustainability reporting rules in China should not rely on a basis of broad standards but on legally enforced binding rules.

Sustainability, accounting and reporting

CERN Document Server

Balachandran, Kashi

2011-01-01

The topic of business sustainability is multidisciplinary in nature, and its complexity calls for putting in place a wide variety of research approaches, such as action research, case studies, surveys, model development etc. The papers presented in this ebook represent a comprehensive overview of recent advances in this area of accounting and reporting research. It contains six papers, covering how leasing can increase environmental benefits, CSR, developing social, environmental and economic indicators for SMEs, sustainability reporting and reputation risk and others.

Sustainability Reporting Process Model using Business Intelligence

OpenAIRE

Alxneit, Thorsten Julius

2015-01-01

Sustainability including the reporting requirements is one of the most relevant topics for companies. In recent years, many software providers have launched new software tools targeting companies committed to implementing sustainability reporting. But it’s not only companies willing to use their Business Intelligence (BI) solution, there are also basic principles such as the single source of truth and tendencies to combine sustainability reporting with the financial reporting (...

Investigation of Integrated Reporting As a New Approach of Corporate Reporting

Directory of Open Access Journals (Sweden)

Ibrahim Erol

2016-11-01

Full Text Available When the recent history of financial, social, environmental and ethical reporting is examined, the idea that increasing expectations of shareholders and stakeholders on transparency and accountability can be met by a single report has great importance. Therefore, the integrated reporting issue after the sustainability reports is on the agenda. When we look at the development of integrated reporting and Corporate Reporting (CR, since integrated reporting has complicated theoretical background, organizations have difficulties to understand whether their report is an integrated one. So in this study we try to reveal basic principles, theoretical background and development process of integrated reporting. We look at globally the development of integrated reporting between the years 1999-2015 on Global Reporting Initiative (GRI database and prepared visual tables showing the development of Integrated Reporting (IR aiming to create positive contribute to CR literature.  In the present study; we determine that in 2012 integrated reporting is made the most, large businesses prefer integrated reporting the most, integrated reporting is made in European region the most, and financial services sector is the sector publishing integrated report the most.

Sustainable mining management; Gestion minera sostenible

Energy Technology Data Exchange (ETDEWEB)

Tejera Oliver, J. L.

2009-07-01

Mining activities are carried out by the older man and have provided resources, since ancient times, for their development and progress. With the discovery of fire will show the first metals that have marked the civilizations of copper, bronze and iron, and is the prehistory of the Stone Age tools that man has made from the exploitation of quarries first. The industrial revolution of the nineteenth century is linked to coal and steel, and could not conceiver of todays society without oil and gas, without silicon and coltan. But the mines are often aggressive and, despite their need and what they contribute to the development are answered by the societies where are made. during recent years there has been growing international efforts to try to make the minimum requirements of sustainable exploitation (European Directives, GMI, GRI, etc.) In AENOR, and within the Technical Committee of Standardization 22 Mining and Explosives, chaired by AITEMIN, was established the subcommittee 3, chaired by IGME, where, with the participation of all stake holders, have developed some standards on sustainable mining management sustainable mining that will be a tool available to mining companies to demonstrate their sustainable use to Society. (Author)

Long-term trends in U.S. gas transportation: 1992 edition of the GRI baseline projection of U.S. energy supply and demand to 2010, June 1992. Gas Research Insights

International Nuclear Information System (INIS)

Lihn, M.L.; Woods, T.J.

1992-06-01

The paper summarizes the trends in lower-48 gas transportation in the 1992 Edition of the GRI Baseline Projection of U.S. Energy Supply and Demand to 2010, which has been adopted as a major input to the planning cycle leading to the development of the Gas Research Institute (GRI) 1993 research and development program. The 1992 projection presents an optimistic outlook for the U.S. gas industry in which increased gas supply can be obtained at competitive prices

Alternative Aviation Jet Fuel Sustainability Evaluation Report Task 1 : Report Evaluating Existing Sustainability Evaluation Programs

Science.gov (United States)

2011-10-25

This report describes how existing biofuel sustainability evaluation programs meet requirements that are under consideration or are in early phases of adoption and implementation in various US and international contexts. Biofuel sustainability evalua...

Legitimising Corporate Sustainability Reporting Throughout the World

Directory of Open Access Journals (Sweden)

Faisal

2012-06-01

Full Text Available This paper explores corporate sustainability disclosure practices in a global context. A unique sample of 2009 sustainability reports from some of the world’s largest companies in 24 diverse countries are examined using a comprehensive disclosure index. These reports are analysed to better understand how company characteristics and institutional factors explain sustainability communication using a legitimacy theory framework. The world renowned Global ReportingInitiative 2006 guidelines are used as the benchmark disclosure index checklist. The empirical results indicate that the average level of sustainability disclosure is a surprisingly high 61.9 percent.Statistical analysis indicates that high profile industries and additional assurance procedures influence the disclosure of more sustainability information. Interestingly, companies operating inemerging country systems disclose more sustainability information than Anglo-Saxon or Communitarian jurisdictions. Consistent with legitimacy theory, these results suggest that these globally well known firms use sustainability disclosure as a legitimising tool.

National Report on Sustainable Forests--2010

Science.gov (United States)

Guy Robertson; Peter Gaulke; Ruth McWilliams; Sarah LaPlante; Richard Guldin

2011-01-01

The United States is richly endowed with forests, and their care and conservation have been a national concern for more than a century. This report, the National Report on Sustainable Forests—2010, provides data and analysis aimed at addressing this concern by enhancing dialogue and decisions in pursuit of the goal of forest sustainability. The report relies on the...

Description of the global petroleum supply and demand outlook updated for the 1993 edition of the GRI baseline projection of US energy supply and demand, December 1992

International Nuclear Information System (INIS)

Dreyfus, D.A.; Koklauner, A.B.

1992-12-01

Strategic planning of the research and development program carried out by Gas Research Institute (GRI) is supported by an annual GRI baseline projection of U.S. energy supply and demand. Because petroleum products compete in a wide variety of energy uses, oil prices serve as a market clearing force for the entire energy system. A significant portion of the U.S. petroleum supply is imported, and the price of crude oil to U.S. refiners is determined by the international oil trade. Any projection of the U.S. energy situation, therefore, requires the evaluation of the global oil market and the impact of oil price changes on the supply/demand balances of market participants. The 1992 edition of the projection completed in August 1991 assumed that in the aftermath of the war in the Middle East the fundamentals of oil trade would reassert their influence. This did indeed occur and with astonishing speed. In the face of this outlook, GRI has revised its 1993 oil price track downward

Analyzing sustainability reporting by best performing companies in global sustainability indices — Describing the contents and appearance of the reports

OpenAIRE

Fagerström, Pia Helena Kristina

2016-01-01

The main subjects of this research are corporate social responsibility (CSR) and sustainability reporting. The aim of this study is to describe the contents and appearance of some of the most sustainable companies' sustainability reports. The leaders in CSR were selected from five well known global sustainability indices. A total of 29 companies' CSR reports from different industries and countries were selected for the study. Additional nine companies were included in the analysis of the best...

Advanced corporate sustainability reporting - XBRL taxonomy for sustainability reports based on the G3-guidelines of the gobal reporting initiative

OpenAIRE

Isenmann, R.; Gomez, J.M.

2009-01-01

Sustainability reporting describes a development path towards a concept of balanced corporate reporting, usually communicating the three pillars of environmental, social, and economic performance and its mutual interrelations, what in business terms is often called the triple bottom line approach.While early sustainability reports merely have been available on print media, today most are accessible on the WWW as HTML files or as PDFs. Such a layout oriented data format however, does not seem ...

Elucidating the relationship between Sustainability Reporting and Organisational Change Management for Sustainability

NARCIS (Netherlands)

Lozano, Rodrigo|info:eu-repo/dai/nl/36412380X; Nummert, Benjamin; Ceulemans, Kim

2016-01-01

An increasing number of companies have, during the last two decades, engaged in reporting their sustainability efforts. Although Sustainability Reporting is considered to be a key driver for organisational change in companies; research into the link between these two processes has been limited. This

AREVA and sustainable development - 2003 report

International Nuclear Information System (INIS)

Lauvergeon, A.

2003-01-01

The first report helped establish the status of Areva entities sustainable development performance and identify areas for improvement. This second report will report on the continuous improvement process, including accomplishments and projects initiated as well as difficulties encountered and ground yet to be covered. It includes, the Areva role in key sustainable development issues, the commitments and the governance, the risk management, the economic responsibility, the social responsibility and the environmental responsibility. (A.L.B.)

Development of an Evaluation Methodology for Triple Bottom Line Reports Using International Standards on Reporting

Science.gov (United States)

Skouloudis, Antonis; Evangelinos, Konstantinos; Kourmousis, Fotis

2009-08-01

The purpose of this article is twofold. First, evaluation scoring systems for triple bottom line (TBL) reports to date are examined and potential methodological weaknesses and problems are highlighted. In this context, a new assessment methodology is presented based explicitly on the most widely acknowledged standard on non-financial reporting worldwide, the Global Reporting Initiative (GRI) guidelines. The set of GRI topics and performance indicators was converted into scoring criteria while the generic scoring devise was set from 0 to 4 points. Secondly, the proposed benchmark tool was applied to the TBL reports published by Greek companies. Results reveal major gaps in reporting practices, stressing the need for the further development of internal systems and processes in order to collect essential non-financial performance data. A critical overview of the structure and rationale of the evaluation tool in conjunction with the Greek case study is discussed while recommendations for future research on the field of this relatively new form of reporting are suggested.

Development of an evaluation methodology for triple bottom line reports using international standards on reporting.

Science.gov (United States)

Skouloudis, Antonis; Evangelinos, Konstantinos; Kourmousis, Fotis

2009-08-01

The purpose of this article is twofold. First, evaluation scoring systems for triple bottom line (TBL) reports to date are examined and potential methodological weaknesses and problems are highlighted. In this context, a new assessment methodology is presented based explicitly on the most widely acknowledged standard on non-financial reporting worldwide, the Global Reporting Initiative (GRI) guidelines. The set of GRI topics and performance indicators was converted into scoring criteria while the generic scoring devise was set from 0 to 4 points. Secondly, the proposed benchmark tool was applied to the TBL reports published by Greek companies. Results reveal major gaps in reporting practices, stressing the need for the further development of internal systems and processes in order to collect essential non-financial performance data. A critical overview of the structure and rationale of the evaluation tool in conjunction with the Greek case study is discussed while recommendations for future research on the field of this relatively new form of reporting are suggested.

University Sustainability Reporting: Taking Stock of Transparency

Science.gov (United States)

Bice, Sara; Coates, Hamish

2016-01-01

This paper interrogates the case for improved and broadened public sustainability reporting by universities, and explores whether and how global performance measures capture the institutional attitudes and activities pertinent to universities' contributions to sustainability. The analysis explores all stand-alone, English language reports produced…

Towards a Sustainability Reporting Guideline in Higher Education

Science.gov (United States)

Huber, Sandra; Bassen, Alexander

2018-01-01

Purpose: So far, sustainability reporting in higher education is in a very early stage--partly, because of the lack of an established and widely recognized sustainability reporting framework for higher education institutions (HEIs). Therefore, a modification of the sustainability code for the use in the higher education context was recently…

The Impact of Management Control on Sustainability Reports

Directory of Open Access Journals (Sweden)

Aliona Birca

2016-01-01

Full Text Available Nowadays sustainable development is no longer seen only as a way to reduce costs or increase efficiency, but also as a tool for competitiveness and development through product placement, services related to the preferences of the entity’s stakeholders. Sustainability reports are designed to justify and present public policy actions of each entity. The holistic approach to the structure and content of sustainability reports lead us to notice their various features. Examining the content of sustainability reports of various national and international entities was based on the theory of corporate governance, agency theory and the theory of positive stakeholders. In order to ensure a full study we have examined various international bodies and position with respect to sustainable development.

The State of Sustainability Reporting at Canadian Universities

Science.gov (United States)

Fonseca, Alberto; Macdonald, Amanda; Dandy, Emily; Valenti, Paul

2011-01-01

Purpose: The purpose of this paper is to describe the state of sustainability reporting in Canada's higher education sector, while understanding who is reporting on sustainability performance, how is information being reported, and what is being reported. Design/methodology/approach: A framework with ten categories and 56 indicators based on the…

A review of Dutch corporate sustainable development reports

NARCIS (Netherlands)

Asif, Muhammad; Searcy, C.; dos Santos, Paulo; Kensah, D.K.

2013-01-01

There is increasing pressure on corporations for sustainability reporting. However, current patterns in corporate sustainability reporting are not well understood. Additional research is needed to identify the contents of current reports and to provide a basis for improvement. The aim of this

KPMG International Survey of Corporate Sustainability Reporting 2002

NARCIS (Netherlands)

Kolk, A.; van der Veen, M.L.; Hay, K.; Wennink, D.

2002-01-01

Forty-five percent of the Fortune global top 250 companies (GFT250) are now issuing environmental, social or sustainability reports in addition to their financial reports. Globally, more companies than ever are publishing reports on their environmental, social and sustainability performance and an

Areva and sustainable development 2003 summary report

International Nuclear Information System (INIS)

2004-01-01

This document is a summary of the 2003 report on the sustainable development of the world nuclear industry leader, Areva. The 2002 report helped establish the status of Areva entities sustainable development performance and identity areas for improvement. The 2003 report presents the continuous improvement process, including accomplishments and projects initiated as well as difficulties encountered and ground yet to be covered. Two new tools support this process. The Areva Way self assessment model allows each unit to assess its own performance against the sustainable development commitments and the Areva values charter lays down ethical principles of action and rules of conduct. Over the coming months, the Group will devote considerable effort to extending the sustainable development initiative to the activities resulting from the acquisition of Alstom Transmission and Distribution operations in early 2004. (A.L.B.)

DETERMINANTES DA DIVULGAÇÃO DOS INDICADORES DE DESEMPENHO DA GRI NAS EMPRESAS DO BRASIL E DA ESPANHA

Directory of Open Access Journals (Sweden)

Alan Diógenes Góis

2015-01-01

Full Text Available O estudo tem por objetivo investigar os fatores determinantes da divulgação dos indicadores de desempenho de sustentabilidade da GRI nas empresas listadas nas bolsas do Brasil e da Espanha. Para tanto, foram analisados os dados de 94 empresas de capital aberto dos dois países que publicaram relatórios anuais e/ou de sustentabilidade, referentes a 2011, no padrão GRI-G3. A pesquisa é descritiva, com abordagem quantitativa dos dados, utilizando-se a Regressão Linear Múltipla para quatro modelos de disclosure (econômico, ambiental, social e de sustentabilidade. Os resultados mostram que as empresas da Espanha apresentam um nível de disclosure de sustentabilidade mais elevado, e que o nível de evidenciação geral, considerando o conjunto das dimensões da sustentabilidade (econômica, social e ambiental, corresponde a 72,7%. Quanto ao resultado dos modelos de regressão, observa-se que as variáveis independentes (Tamanho, Rentabilidade, Endividamento, Auditoria, Setor de Impacto Ambiental e Idade não explicam o disclosure econômico; porém, quanto aos disclosures ambiental, social e de sustentabilidade, as variáveis Tamanho e Idade são fatores determinantes.

Economic benefits to gas customers from completed research and development at GRI: An occasional publication of Gas Research Institute on topics of current interest, August 1990

International Nuclear Information System (INIS)

Pine, G.D.; Rinholm, R.C.

1990-08-01

Conducted in cooperation with gas industry partners, GRI's R and D program brought 93 gas products, processes and techniques, and 53 information items to the marketplace during 1987-1990. Quantitative estimates of economic benefits to the gas industry and its customers are provided for 60 of the technologies. The net present value is approximately $7.4 billion. While not accounting for R and D efforts in progress, the figure is 4.3 times the cumulative net present value of the cost of the entire GRI R and D program from its inception and represents a rate of return to ratepayers of almost 20%. When compared with the cost of completed R and D, the benefit-to-cost ratio is 8.1 to 1

Policy implications of the GRI baseline projection of U.S. energy supply and demand to 2010, 1992

International Nuclear Information System (INIS)

1992-01-01

The 1992 Edition of the GRI Baseline Projection of U.S. Energy Supply and Demand is summarized. Three broad implications concerning the future of the natural gas industry are highlighted: the residual impact of the August 1990 Gulf War on crude oil prices and the factors influencing the long-term price path, the impact of the growing number of environmental constraints on future energy use, and the effect of recent developments in gas production on future gas supply and price

Sustainability Reporting and Firm Value: Evidence from Singapore-Listed Companies

Directory of Open Access Journals (Sweden)

Lawrence Loh

2017-11-01

Full Text Available As sustainability reporting has emerged as one of the most critical issues in the business world, this research aims to investigate the relationship between sustainability reporting and firm value based on listed companies in Singapore. We use an established sustainability reporting assessment framework and test how both the adoption and quality of sustainability reporting are related to a firm’s market value. Empirical results suggest that sustainability reporting is positively related to firm’s market value and this relationship is independent of sector or firm status such as government-linked companies and family businesses.

Capturing the Stakeholders’ View in Sustainability Reporting: A Novel Approach

OpenAIRE

Nicola Bellantuono; Pierpaolo Pontrandolfo; Barbara Scozzi

2016-01-01

Sustainability reporting is the process by which companies describe how they deal with their own economic, environmental, and social impacts, thus making stakeholders able to recognize the value of sustainable practices. As stressed in the Global Reporting Initiative guidelines, which act as a de facto standard for sustainability reporting, sustainable reports should take into account the stakeholders’ view. In particular, engaging stakeholders is essential to carry out the materiality analys...

Baseline Projection Data Book: GRI baseline projection of U.S. Energy Supply and Demand to 2010. 1992 Edition. Volume 1 and Volume 2

International Nuclear Information System (INIS)

Holtberg, P.D.; Woods, T.J.; Lihn, M.L.; Koklauner, A.K.

1992-01-01

The 1992 Baseline Projection Data Book provides backup data in tabular form for the 1992 GRI Baseline Projection of U.S. Energy Supply and Demand to 2010. Summary tables and data for the residential, commercial, industrial, electric utility, and transportation sectors are presented in the volume

Multinationals' accountability on sustainability: the evolution of third-party assurance of sustainability reports

OpenAIRE

Perego, P.; Kolk, A.

2012-01-01

In this article we explore how multinational corporations (MNCs) adopt assurance practices to develop and sustain organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of 10 years, we document the diffusion patterns of third-party assurance of sustainability reports. We specifically investigate how evolving auditing practices, namely diversity of assurance standards and type of assurance providers, shape the quality of sustainability assuran...

The Implementation of Corporate Sustainability in the European Automotive Industry: An Analysis of Sustainability Reports

Directory of Open Access Journals (Sweden)

Martina Sukitsch

2015-08-01

Full Text Available The acceptance of corporate sustainability implementation and sustainability reporting has continued to grow steadily in recent years. This is particularly true for companies in the automotive industry. Increasing regulatory demands, for example, with respect to CO2 emissions, are one clear reason for this. In this paper the sustainability reports of 14 manufacturers in the European automotive industry are analyzed with respect to issues of corporate sustainability implementation. This entails content analysis of sustainability reports from 2012, and of their earliest available equivalents. The analysis of corporate sustainability implementation in the selected companies is provided with the purpose to help understand how manufacturers in the European automotive industry implement corporate sustainability. Results confirm the importance of specific policy instruments in implementation, such as the use of environmental management systems and standards, and of related changes in organizational structures. The latter include suitable adaptation of corporate strategy, philosophy, objectives, measures, and activities, as well as the need to integrate stakeholders in the adjustment process. The analysis shows that while companies are well-aware of the significance of sustainability for their industry, some tend to be leaders, and others laggards, as far as implementation is concerned.

Progress towards sustainable development : 1997 sustainable development report

International Nuclear Information System (INIS)

1998-01-01

The ways in which Shell Canada has been able to incorporate sustainable development concepts into the Company's business strategies were highlighted. The report describes Shell Canada's plans for protecting the air, water, wilderness, wildlife, soil and groundwater. Land reclamation of abandoned well sites, building a solid capability in emergency preparedness and a strong program to ensure health and safety, are also high on Shell Canada's priorities list. Achievements in 1997, led by the completion of environmental and socio-economic impact assessment of the Sable Offshore Energy Project and the announcement of plans for the construction of a mine and extraction plant north of Fort McMurray (Musked River Mine) Alberta, were reviewed. An ambitious list of objectives and targets for 1998 were also outlined. While in 1997 improvements in safety and sustainable development performance were impressive, financial results were also gratifying, with the Company reporting its best financial results ever. tabs., figs

Carnian bauxite horizon on the Kopitov grič near Borovnica (Slovenia – is there a »forgotten« stratigraphic gap in its footwall?

Directory of Open Access Journals (Sweden)

Bogomir Celarc

2008-12-01

Full Text Available Beds underlying the Carnian bauxite on the Kopitov gri~ (Slovenia are by the author’s opinion not Carnian (Cordevolian, but Ladinian age. The considerable stratigraphical gap is presented between Carnian clastic rocks and underlying limestones and dolomites. Bauxite is result of the weathering during the emersion.

Materiality assessment in sustainability reporting : case study of the airline industry

OpenAIRE

Aryal, Nabin

2017-01-01

Materiality has been heavily emphasized in different sustainability reporting guidelines to increase the quality of the sustainability reports and report issues that are most aligned with the company’s most significant economic, environmental and social issues. In this thesis materiality analysis in sustainability reporting is analyzed. Firstly, in the theoretical part, the concept of sustainability reporting and materiality is explained along with the provision of materiality ...

Practices of corporate social responsibility and sustainable systems work in Peruvian companies issuing sustainability reports

Directory of Open Access Journals (Sweden)

María Angela Prialé

2015-12-01

Full Text Available Through a literature review, this exploratory study seeks to determine whether the practices related to its colaborators, who report as part of its action responsible Peruvian companies issuing sustainability reports can be considered sustainable management practices of human resources. To this end, it was used the approach of sustainable work systems as a general approach. It was found that some of the practices of responsible management of human resources that implement the analyzed companies address the human dimensions of sustainability, although not all dimensions are considered equally or similar depth.

Sustainable Energy Survey. Main report

International Nuclear Information System (INIS)

2011-02-01

This report shows the results of a quick survey of current developments in the Dutch sustainable energy market. The companies and organizations, which are all members of the branch organizations under the umbrella of the Duurzame Energie Koepel, were interviewed about their situation in relation to the credit crisis and their vision on what is needed to put a halt to (further) slumping in the sustainable energy branch and in fact to promote the growth in turnover and employment. [nl

Sustainability Report: National Renewable Energy Laboratory (NREL) 2003 -- 2004

Energy Technology Data Exchange (ETDEWEB)

2004-09-01

The National Renewable Energy Laboratory's (NREL) Sustainability Report for 2003-2004 highlights the Laboratory's comprehensive sustainability activities. These efforts demonstrate NREL's progress toward achieving overall sustainability goals. Sustainability is an inherent centerpiece of the Laboratory's work. NREL's mission--to develop renewable energy and energy efficiency technologies and practices and transfer knowledge and innovations to address the nation's energy and environmental goals--is synergistic with sustainability. The Laboratory formalized its sustainability activities in 2000, building on earlier ideas--this report summarizes the status of activities in water use, energy use, new construction, green power, transportation, recycling, environmentally preferable purchasing, greenhouse gas emissions, and environmental management.

CEA sustainable development report 2007

International Nuclear Information System (INIS)

2007-01-01

The CEA, a prominent player in research development and innovation, is active in three main domains: energy, health care and information technology, defense and security. This annual report presents the CEA activities in the domain of the sustainable development. The first part is devoted to the environment preservation policy (energy, water, air, chemistry, wastes, transport, buildings). The second part shows the dynamic governance in the domain of the risks management. The last part presents the CEA activities of research for the sustainable development. (A.L.B.)

CORPORATE SUSTAINABILITY REPORT SEBAGAI INDIKATOR PENGAMBILAN KEPUTUSAN INVESTASI

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Satia Nur Maharani

2017-03-01

Full Text Available One indicator of investment decisions is corporate sustainability report. Sustainability is about long-termvalue creation not only for company but also for employees, customers, the industry sector, investors and thecommunities where the company does business. The ability of company to create long-term value is based on itsunderstanding and response to demands of society and on recognizing that environmental, social, economicaland ethical factors affect the business strategy. This article identifies drives for organization to adopt corporatesocial responsibility and produce corporate sustainability report.

Practices of corporate social responsibility and sustainable systems work in Peruvian companies issuing sustainability reports

OpenAIRE

Prialé, María Angela; Fuchs, Rosa María; Sáenz, Manuel

2014-01-01

Through a literature review, this exploratory study seeks to determine whether the practices related to its colaborators, who report as part of its action responsible Peruvian companies issuing sustainability reports can be considered sustainable management practices of human resources. To this end, it was used the approach of sustainable work systems as a general approach. It was found that some of the practices of responsible management of human resources that implement the analyzed compani...

National strategy for sustainable development: 5. report

International Nuclear Information System (INIS)

2009-01-01

After an introduction on the assessment and perspectives of the French national strategy for a sustainable development, this report presents actions which are associated with different themes: social dimension of the sustainable development, the citizen as an actor of sustainable development, territories, economic activities, companies and consumers, climate change and energy, transports, agriculture and fishery, prevention of risks, pollutions and other hazards for health and the environment, an exemplary State, research and innovation, international action

Sustainable Lifestyles. Today's Facts and Tomorrow's Trends. D1.1 Sustainable lifestyles baseline report

International Nuclear Information System (INIS)

Backhaus, J.; Breukers, S.; Paukovic, M.; Mourik, R.; Mont, O.

2012-01-01

This final version of the baseline report provides a synthesis of research, leading policy and practice, and stakeholder views on potential pathways toward sustainable lifestyles. The purpose of this report is to provide the necessary background information to support the SPREAD social platform participants in creating a holistic vision of sustainable lifestyles in 2050 and recommendations for a plan of action.

Building a Sustainable Future: A Report on the Environmental Protection Agency's Brownfields Sustainability Pilots

Science.gov (United States)

This report describes each of the Brownfields Sustainability Pilots and provides findings and recommendations for future projects. It is intended for use by people, communities, organizations, and agencies helping make brownfields more sustainable.

2009 Collegiate Athletic Department Sustainability Survey Report

Science.gov (United States)

McSherry, Mark

2009-01-01

This report shows that while sustainability efforts appear to be growing within collegiate athletics, commitment to sustainability is lower among athletic departments than compared to their institutions as a whole and to professional sports teams. The survey was distributed to the 119 athletic departments at National Collegiate Athletic…

Integrated Sustainability Reporting at HNE Eberswalde--A Practice Report

Science.gov (United States)

Kräusche, Kerstin; Pilz, Stefanie

2018-01-01

Purpose: The purpose of this paper is to present the development of an integrated sustainability reporting. In this paper success criteria are named and empirical values when dealingwith specific challenges are formulated. The focus is on the development of criteria for reporting, the involvement of university members and quality assurance.…

Sustainability Assessment and Reporting in Agriculture Sector

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Edward Kassem

2017-01-01

Full Text Available Sustainability assessment is a mainstream business activity that demonstrates the link between the organization’s strategy and commitment to a sustainable global economy. Sustainability indicators describe the environmental, social, economic and governance performance of Small and Medium‑sized Businesses/Enterprises (SMB/SME. Unfortunately, their implementations in the Czech Republic show a low level of engagement in sustainability assessment. The paper presents the results of the authors’ research in sustainability assessment of SMB/SMEs in the agriculture sector of the Czech Republic. An appropriate set of key performance indicators (KPIs in four dimensions (economy, environment, social and governance was developed to suit the SMB/SMEs sustainability assessment in the agriculture sector. A set of KPIs is proposed to help SMB/SMEs to avoid the barriers of sustainability assessment. These indicators are based mainly on Sustainability Assessment of Food and Agriculture, Global Reporting Initiatives Frameworks and on current research state‑of‑the‑art. They have been created following the analysis of a number of agricultural enterprises over the world, particularly within European countries.

National report on sustainable development of the Slovak Republic

International Nuclear Information System (INIS)

Klinda, J.; Kapustova, B.; Grofova, R.; Bognarova, S.; Fabricius, A.; Kapusta, P.; Parobok, M.; Havlikova, J.

2002-01-01

The National Report on sustainable development of the Slovak Republic is presented. This report on the Slovak Republic after the UNO Conference of Environment and development - Rio de Janeiro, 1992 was prepared for the Johannesburg World Summit on sustainable development (26 August - 4 September 2002)

Sustainability Reporting at Schools: Challenges and Benefits

Science.gov (United States)

Carbach, Eva; Fischer, Daniel

2017-01-01

Despite advances made there is still an implementation gap with regard to Education for Sustainable Development (ESD) in formal educational systems at the school level. The present paper focuses on sustainability reporting as a recently emerging practice in the school sector. It presents the approach and findings of an exploratory interview study…

Does Sustainability Reporting have Sustenance? A Marketing Ploy or Management Tool

OpenAIRE

Halil D. Kaya; Julia S. Kwok; Elizabeth C. Rabe

2015-01-01

Sustainability efforts encompass economic, social and environmental management. After decades of promoting such causes, sustainability finally has moved up to the boardroom agenda per PricewaterhouseCooper 2012 report. As companies incorporate sustainability into business strategy, it is crucial for accountants and financial managers to capture the financial implications of those sustainable practices. This case provides an in-depth review of current reporting and measurement of sustainable p...

Gry w podmiot. Szkic o (wczesnej twórczości Mladena Stilinovicia

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Magdalena Bogusławska

2016-10-01

Full Text Available Games of a subject: A sketch of the (early works of Mladen Stilinović The article concerns the conceptualization of the subject in the works of the contemporary Croatian visual artist Mladen Stilinović. The object of analysis are most of all works (collages, texts from the 1970s and early 1980s, when the artist formulated the basis for his creative philosophy and at the same time determined the directions of their research. His system of reference were the socialist state order and the traditionalist, academic system of artistic practice, which he criticized from the perspectives of Diogenes, philosophical Cynicism and constructive anarchism. Until this day, the attitude of resistance is the main creative principle for Stilinović’s art. He sets strong, conscious and autonomous creator’s “I” against symbolic violence of different systems (political, ideological, educational, etc.. This “I” is not so much the material and object of expression as a space of play based on concpetualism and self-irony.   Gry w podmiot. Szkic o (wczesnej twórczości Mladena Stilinovicia Artykuł dotyczy konceptualizacji podmiotu w twórczości współczesnego chorwackiego artysty wizualnego – Mladena Stilinovicia. Przedmiotem analizy są przede wszystkim prace (kolaże, teksty z lat 70. i początku 80. XX wieku, kiedy to artysta formułował podstawy filozofii twórczej i określał kierunki swych poszukiwań. Układem odniesienia były dla niego wówczas socjalistyczny porządek państwa i tradycjonalistyczny, akademicki system praktyki artystycz­nej, które poddawał konsekwentnej krytyce z pozycji rozumnego, diogenesowskiego cynizmu i konstruktywnego anarchizmu. Do dziś postawa oporu jest dla Stilinovicia podstawową zasadą twórczą. Przemocy symbolicznej wszelkich systemów (politycznych, ideologicznych, edukacyjnych itp. przeciwstawia mocne, świadome i niezależne „ja” twórcy. Jest tu ono nie tyle tworzywem i przedmiotem ekspresji

Raportowanie banków na temat zrównoważonego rozwoju według standardów Global Reporting Initiative

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Ana Novokmet

2016-09-01

Full Text Available Rachunkowość zrównoważonego rozwoju, z jej ostatecznym produktem – raportami społecznej odpo-wiedzialności, jest nową dziedziną rachunkowości i koncentruje się na ocenie i monitorowaniu działań w zakresie zarządzania firmą, ochrony środowiska i integracji społecznej oraz interakcji z otoczeniem. Wśród kilku standardowych ram, firmy na całym świecie często wybierają wytyczne Sustainability Re-porting Global Reporting Initiative (GRI. Od roku 2000 wytyczne GRI ewoluowały i obecnie jest do-stępna czwarta ich generacja. Celem tego artykułu jest ocena raportowania społecznego w ramach zinte-growanych raportów w sektorze bankowym na przykładzie UniCredit Group, która działa w 15 krajach. Raportowanie zrównoważonego rozwoju stanie się obowiązkowe w Unii Europejskiej dla dużych firm, notowanych na giełdach spółek i jednostek interesu publicznego (na przykład banków ze średnim za-trudnieniem co najmniej 500 pracowników, począwszy od roku 2018 (dla działalności w 2017 r.. Wniniejszym artykule skoncentrowano się na krytycznej analizie treści raportu społecznego banku.

Relatórios de sustentabilidade segundo a Global Reporting Initiative (GRI: uma análise de correspondências entre os setores econômicos brasileiros

Directory of Open Access Journals (Sweden)

Murilo de Alencar Souza Oliveira

2014-06-01

Full Text Available O presente artigo tem por objetivo principal apresentar o nível de adesão e o volume de publicações dos relatórios de sustentabilidade das empresas brasileiras conforme as diretrizes da Global Reporting Initiative (GRI entre 2000 e 2008. Para a análise, foram definidas 5 variáveis de estudo: i Setor econômico de atuação das empresas; ii Ano de adesão às diretrizes; iii Nível de aplicação das diretrizes; iv Existência de ações negociadas em segmentos da BM&FBOVESPA; e v Participação na composição do índice de sustentabilidade empresarial (ISE da BM&FBOVESPA. Quanto aos procedimentos metodológicos, foram aplicadas análises por correspondências simples e múltipla entre os setores de atuação econômica das empresas publicantes e as 5 variáveis de estudos definidas. Os resultados mostram que o universo de organizações que publicaram relatórios socioambientais até 2008 ainda é reduzido. Contudo, observa-se crescente adesão, demonstrada pelo número de publicações, sobretudo na Europa. As empresas brasileiras responderam por metade do volume de publicações em 2008 na América Latina e o setor de energia liderou esse processo no país com 35% da amostra.

Capturing the Stakeholders’ View in Sustainability Reporting: A Novel Approach

Directory of Open Access Journals (Sweden)

Nicola Bellantuono

2016-04-01

Full Text Available Sustainability reporting is the process by which companies describe how they deal with their own economic, environmental, and social impacts, thus making stakeholders able to recognize the value of sustainable practices. As stressed in the Global Reporting Initiative guidelines, which act as a de facto standard for sustainability reporting, sustainable reports should take into account the stakeholders’ view. In particular, engaging stakeholders is essential to carry out the materiality analysis, by which organizations can identify their own more relevant sustainability aspects. Yet, on the one hand, the existing guidelines do not provide specific indications on how to get stakeholders actually engaged; on the other hand, research on quantitative techniques to support stakeholder engagement in materiality analysis is scarce. Therefore, the purpose of this paper is the development of a quantitative structured approach based on multi-attribute group decision-making techniques to effectively and reliably support stakeholder engagement during materiality analysis in sustainability reporting. As it more strictly guides the reporting process, the proposed approach at the same time simplifies materiality analysis and makes it more reliable. Though any company can adopt the approach, small- and medium-sized enterprises (SMEs are expected to particularly benefit from it, due to the quite limited implementation effort that is required. With this respect, the approach has been validated on a sample of Italian SMEs belonging to different sectors.

AREVA and sustainable development. 2002 report

International Nuclear Information System (INIS)

2003-01-01

The performance indicators in this report reflect the major sustainable development impacts and challenges that Areva is facing as a group due to the very nature of its operations. They chose the calendar year as reporting period, from January 1 to December 31. This report covers all of the group operations in France and abroad. This report presents an overview of the major financial, social and environmental challenges facing the group. This report is a companion document to the annual activity report. (A.L.B.)

Materiality in corporate sustainability reporting within UK retailing

OpenAIRE

Jones, Peter; Comfort, Daphne; Hillier, David

2016-01-01

The concept of materiality is attracting increasing attention in corporate sustainability reporting. This paper offers a preliminary examination of the extent to which the UK's leading retailers are currently addressing materiality in their sustainability reports and offers some wider reflections on the ways retailers are embracing materiality. The paper begins with a short discussion of the concept of materiality and on its determination and the paper draws its empirical material from the mo...

Leveraging Sustainability Reporting in Higher Education Institutions--A Multidimensional Research Agenda

Science.gov (United States)

Schoormann, Thorsten; Bührig, Jan; Behrens, Dennis; Knackstedt, Ralf

2017-01-01

Sustainability has become increasingly important to research and practice. In order to determine impacts, identify improvement potential and to disclose efforts towards sustainability, an organization needs appropriate reporting. Thus, sustainability reporting has become a topic of broader interest, for example, to assess own situations, enable…

Assurance on sustainability reporting : An auditor's view

NARCIS (Netherlands)

Wallage, Philip

2000-01-01

This article discusses initial experiences with a new assurance service: the verification of sustainability reports providing assertions regarding financial, environmental, and social issues. For illustration purposes, references to the verification of The Shell Report 2000 are made. Because of the

Assurance on sustainability reporting: An auditor's view

NARCIS (Netherlands)

Wallage, Philip

2000-01-01

This article discusses initial experiences with a new assurance service: the verification of sustainability reports providing assertions regarding financial, environmental, and social issues. For illustration purposes, references to the verification ofThe Shell Report 2000 are made. Because of the

National Report on Sustainable Forests - 2003

Science.gov (United States)

USDA Forest Service

2004-01-01

This report presents a fresh analysis of the available data on the condition of forests in the United States. It uses the criteria and indicators of sustainable forest management endorsed by the Montreal Process, of which the United States is a member country. The report also identifies data gaps and makes recommendations for next steps to move forward the state of the...

SUSTAINABILITY REPORTING – AN ANALYSIS OF THE WORLDWIDE DIFFUSION

Directory of Open Access Journals (Sweden)

Radu-Dan TURCU

2015-04-01

Full Text Available The increasing importance of sustainability issues expressed by different types of stakeholders has placed them among the leading topics inside the accounting literature. The paper aims to extend the current knowledge through the analysis of the relation between the number of sustainability reports issued by companies inside one country and its social, environmental and economic performances from a worldwide perspective, with a particular focus on the European Union. Our results indicate a positive correlation between the analyzed variables, denoting a higher involvement of companies from more developed countries for the improvement of sustainability reporting concept and practice.

Parallels in government and corporate sustainability reporting

Science.gov (United States)

D. J. Shields; S. V. Solar

2007-01-01

One of the core tenets of Sustainable Development is transparency and information sharing, i.e., government and corporate reporting. Governments report on issues within their sphere of responsibility to the degree that their constituents demand that they do so. Firms undertake reporting for two reasons: they are required to do so by law, and doing so makes good...

What can we learn from corporate sustainability reporting? Deriving propositions for research and practice from over 9,500 corporate sustainability reports published between 1999 and 2015 using topic modelling technique.

Science.gov (United States)

Székely, Nadine; Vom Brocke, Jan

2017-01-01

Organizations are increasingly using sustainability reports to inform their stakeholders and the public about their sustainability practices. We apply topic modelling to 9,514 sustainability reports published between 1999 and 2015 in order to identify common topics and, thus, the most common practices described in these reports. In particular, we identify forty-two topics that reflect sustainability and focus on the coverage and trends of economic, environmental, and social sustainability topics. Among the first to analyse such a large amount of data on organizations' sustainability reporting, the paper serves as an example of how to apply natural language processing as a strategy of inquiry in sustainability research. The paper also derives from the data analysis ten propositions for future research and practice that are of immediate value for organizations and researchers.

20-25 Yaş Arası Sağlıklı Gençlerde Gri ve Beyaz Cevher Hacimlerinin İncelenmesi: Planimetrik Çalışma

OpenAIRE

ÇAMURDANOĞLU, Niyazi ACER - Tolga ERTEKİN - Ayşegül KÜ; ACER, Niyazi; ERTEKİN, Tolga; KÜÇÜK, Ayşegül; BABAOĞLU, Cumhur; ÇANKAYA, M. Niyazi; ÇAMURDANOĞLU, Mehmet

2015-01-01

Amaç: İnsan beyninde cinsiyete ilişkin varyasyonlar birçok araştırıcı tarafından incelenmiştir. Bu çalışmaların çoğunda erkek beyin hacminin bayanlardan daha büyük olduğu bildirilmektedir. Bu çalışmanın amacı MR görüntüleri üzerinde beyaz ve gri cevher ölçümleri planimterik yöntem ile değerlendirmektir. Gereç ve Yöntemler: Bu çalışmada beyaz ve gri cevher hacimleri 20-25 yaş arası sağlıklı gençlerde incelenmiştir. T2 ağırlıklı MR görüntüleri 12 kişi üzerinde elde edilmiş, kadın ve erkeklerde ...

A cross-sectional analysis of reported corporate environmental sustainability practices.

Science.gov (United States)

Cowan, Dallas M; Dopart, Pamela; Ferracini, Tyler; Sahmel, Jennifer; Merryman, Kimberly; Gaffney, Shannon; Paustenbach, Dennis J

2010-12-01

The concept of sustainability evolved throughout the 1970s and 1980s, but was formally described by the 27 principles of the Rio Declaration on Environment and Development in 1992. Despite the passage of nearly 20years, to date there are no uniform set of federal rules, regulations, or guidelines specifically governing the environmental aspects of sustainability practices or related requirements in the United States. In this benchmark analysis, we have collected information on the sustainability programs of the five largest US companies in each of the 26 industrial sectors [based on the Forbes Global 2000 through 2009 (n=130)]. For each company, we reviewed the most recent corporate sustainability, citizenship, or responsibility report, limiting our scope to environmental components, if available. Ten criteria were identified and analyzed, including leadership, reporting, external review, certification, and individual components of environmental sustainability programs. With respect to the prevalence of sustainability components between various business sectors, we found that the Drugs and Biotechnology (87%), Household and Personal Products (87%) and Oil and Gas Operations (87%) industries had the most comprehensive environmental sustainability programs. Using the nine components of environmental sustainability as a benchmark, we identified four key components as the characteristics of the most comprehensive environmental sustainability programs. These were (1) empowering leadership with a commitment to sustainability (80%), (2) standardized reporting (87%), (3) third-party evaluation of the sustainability programs (73%), and (4) obtaining ISO 14001 certification (73%). We found that many firms shaped their own definition of sustainability and developed their associated sustainability programs based on their sector, stakeholder interests, products or services, and business model. We noted an emerging area that we have called product sustainability - one in which

Effective Disclosure in the Fast-Fashion Industry: from Sustainability Reporting to Action

Directory of Open Access Journals (Sweden)

Sofia Garcia-Torres

2017-12-01

Full Text Available This work, set in the context of the apparel industry, proposes an action-oriented disclosure tool to help solve the sustainability challenges of complex fast-fashion supply chains (SCs. In a search for effective disclosure, it focusses on actions towards sustainability instead of the measurements and indicators of its impacts. We applied qualitative and quantitative content analysis to the sustainability reporting of the world’s two largest fast-fashion companies in three phases. First, we searched for the challenges that the organisations report they are currently facing. Second, we introduced the United Nations’ Sustainable Development Goals (SDGs framework to overcome the voluntary reporting drawback of ‘choosing what to disclose’, and revealed orphan issues. This broadened the scope from internal corporate challenges to issues impacting the ecosystems in which companies operate. Third, we analysed the reported sustainability actions and decomposed them into topics, instruments, and actors. The results showed that fast-fashion reporting has a broadly developed analysis base, but lacks action orientation. This has led us to propose the ‘Fast-Fashion Sustainability Scorecard’ as a universal disclosure framework that shifts the focus from (i reporting towards action; (ii financial performance towards sustainable value creation; and (iii corporate boundaries towards value creation for the broader SC ecosystem.

Sustainable Supply Chain Based on News Articles and Sustainability Reports: Text Mining with Leximancer and DICTION

Directory of Open Access Journals (Sweden)

Dongwook Kim

2017-06-01

Full Text Available The purpose of this research is to explore sustainable supply chain management (SSCM trends, and firms’ strategic positioning and execution with regard to sustainability in the textile and apparel industry based on news articles and sustainability reports. Further analysis of the rhetoric in Chief executive officer (CEO letters within sustainability reports is used to determine firms’ resoluteness, positive entailments, sharing of values, perception of reality, and sustainability strategy and execution feasibility. Computer-based content analysis is used for this research: Leximancer is applied for text analysis, while dictionary-based text mining program DICTION and SPSS are used for rhetorical analysis. Overall, contents similar to the literature on environmental, social, and economic aspects of the triple bottom line (TBL are observed, however, topics such as regulation, green incentives, and international standards are not readily observed. Furthmore, ethical issues, sustainable production, quality, and customer roles are emphasized in texts analyzed. The CEO letter analysis indicates that listed firms show relatively low realism and high commonality, while North American firms exhibit relatively high commonality, and Europe firms show relatively high realism. The results will serve as a baseline for providing academia guidelines in SSCM research, and provide an opportunity for businesses to complement their sustainability strategies and executions.

Insurance issues and natural gas vehicles. Final report, January 1992

International Nuclear Information System (INIS)

Squadron, W.F.; Ward, C.O.; Brown, M.H.

1992-01-01

GRI has been funding research on natural gas vehicle (NGV) technology since 1986. To support the activity, GRI is evaluating a number of NGV issues including fuel storage, tank inspection, system safety, refueling, U.S. auto and truck use characteristics, and the fleet vehicle infrastructure. In addition, insurance and leasing companies will require new regulations and policies to address clean-fueled vehicle fleets' emergence into the marketplace. These policies may influence and partially determine the structure of the alternatively fueled vehicle industry, and the requirements, if any, imposed upon vehicle technologies. The report asseses the insurance and leasing industries' infrastructure/institutional barriers as they relate to the introduction of natural gas fueled vehicle fleets

OPG 2000 Sustainable development report

International Nuclear Information System (INIS)

2001-01-01

A major Ontario-based electricity generator, Ontario Power Generation Inc.'s main business focuses on the generation and sale of electricity to the Ontario wholesale market and interconnected markets in the surrounding provinces and states. By reducing the impact on the environment, by creating long-term shareholder value, and through community involvement, Ontario Power Generation Inc. is attempting to achieve sustainability. Shareholders are kept informed of the progress in meeting environmental, financial, and community and stakeholder goals every year by means of this report. The company's assets included five nuclear generating stations, six fossil-fuelled generating stations and 69 hydroelectric stations as of December 31, 2000, the end of the period covered by this report. Approximately 25,800 MW of total available capacity is available to local distribution companies and municipal utilities, large direct industrial customers, and Hydro One. The report begins with a discussion, between the Chief Executive Officer and the Vice-President of Sustainable Development, of the company's environmental goals. A brief section is devoted to the company's vision, followed by a section detailing the priorities. The company's performance is presented next, with a breakdown by sector, namely air, water, land. The topic of green power is presented, as well as a section on community. Value, including a brief discussion of the Auditor's review is then included. tabs., figs

What really matters? Materiality disclosures in sustainability reporting practices

OpenAIRE

Puroila, Jenni

2015-01-01

This thesis attempts to increase the understanding of materiality in the context of sustainability reporting. The objective is to examine the materiality concept and its application, as well as to explore the point of view through which something is considered as material. The study compares the practices and patterns used in defining and measuring materiality, and identifies the underlying frames of materiality in sustainability reports. The theoretical framework of the study includes a...

Gry planszowe jako narzędzie wspomagania rozwoju wczesnych kompetencji matematycznych

Directory of Open Access Journals (Sweden)

Krzysztof Cipora

2013-09-01

Full Text Available Poziom kompetencji matematycznych ma bardzo duże znaczenie dla osiągnięcia sukcesu edukacyjnego, wpływa również znacząco na jakość i poziom życia w wieku dorosłym. Niski poziom kompetencji matematycznych może być dla jednostki bardziej dotkliwy niż deficyty w zakresie czytania. Największe możliwości wspierania rozwoju kompetencji matematycznych pojawiają się na początku edukacji, gdyż z czasem deficyty te się pogłębiają. Liniowo zorganizowane gry planszowe z kolejno ponumerowanymi polami stanowią interesujące narzędzie wspomagania kompetencji matematycznych u dzieci. Pomagają wykształcić odpowiednią reprezentację liczebności, a efekty interwencji z ich wykorzystaniem wykraczają poza poprawę w zadaniach, które przypominają bezpośrednio trenowane umiejętności. W pracy przedstawiono przegląd wyników badań nad skutecznością takiej interwencji oraz propozycję zastosowania ich na polskim gruncie. Co więcej, interwencje z ich wykorzystaniem można przeprowadzić w krótkim czasie i przy niewielkim wkładzie finansowym.

Pengaruh Sustainability Reporting terhadap Kinerja Keuangan Perusahaan Publik dari Sisi Profitability Ratio

OpenAIRE

Natalia, Ria

2014-01-01

Sustainability report contains the financial performance and non –financial performance . In recent years, has been realized the importance of this disclosure through its impact on financial performance. This study aimed to examine the relationship between indicators of sustainability reporting and the company's profitability ratio. This study used secondary data. The independent variable in this study was the disclosure of Sustainability report that divided into the performances of disclosur...

National report on sustainable forests—2015: conservation of biological diversity

Science.gov (United States)

Mark D. Nelson; Curtis Flather; Kurt H. Riitters; Carolyn Sieg; James D. Garner

2015-01-01

The National Report on Sustainable Forests—2015 relies on Montrèal Process Criteria and Indicators (C&I) for Forest Sustainability to organize and present data relevant to U.S. forests. The 2015 report addresses seven criteria, the first of which is Conservation of Biological Diversity, which is organized into nine indicators that address three sub-criteria:...

More than words? : an analysis of sustainability reports

NARCIS (Netherlands)

Kolk, A.

2004-01-01

In the past decade, attention to environmental (and most recently, sustainability) reporting has increased, as has the number of companies that publish such reports. This growth has raised questions about the persistence and significance of this largely voluntary corporate activity, especially when

Urbanistid ja keskkonnaeksperdid: iga muudatuse eest Reidi tee projektis oleme pidanud võitlema / Helen Sooväli-Sepping, Kristi Grišakov, Mari Jüssi ; intervjueerinud Mari Peegel ; kommenteerinud Taavi Aas

Index Scriptorium Estoniae

Sooväli-Sepping, Helen, 1974-

2016-01-01

TLÜ keskkonnakorralduse professor ja linnakorralduse õppekava juht Helen Sooväli-Sepping, TTÜ maastikuarhitektuuri õppekava juht ja linnaplaneerija-urbanist Kristi Grišakov ning Stockholmi keskkonnainstituudi Tallinna keskuse liikuvus- ja keskkonnaekspert Mari Jüssi kinnitavad, et Reidi tee projekt ei ole endiselt inimsõbralik

An Evaluation of Management Perspectives of Sustainability Reporting in the Nigerian Oil Industry

OpenAIRE

Uzonwanne, Godfrey; Yekini, Cecilia Olukemi; Yekini, Sina; Otobo, Paul

2014-01-01

Purpose: This article investigates the perspectives of managers involved in sustainability reporting in the Nigerian oil industry. Design/Methodology: The article adopts a survey methodology in its approach to conduct this investigation. The survey employed a structured interview to investigate five themes built around the motivation for sustainability reporting within these organizations, hierarchical responsibility for sustainability reporting, the organizations objectives relative to t...

Prevalence of sustainability reporting practices of listed companies on established and emerging stock exchanges

Directory of Open Access Journals (Sweden)

Brendan K. Turk

2013-02-01

Full Text Available The business sector has a substantial role in addressing current environmental issues and concerns. Consequently, there is a growing adoption of corporate sustainability principles and practices across all market sectors. This study examined four developed and four emerging stock markets and the sustainability reporting practices of the top 20 and bottom 20 companies in each. The results illustrate that the developed market sector was more advanced in its corporate sustainability reporting, both in the proportion of companies issuing a sustainability report (approximately 60 per cent and the proportion of company webpages dedicated to sustainability reporting. This difference was largely due to the effect of the top 20 companies. There was little difference between developed and developing markets when only the bottom 20 companies were considered, of which less than one-third provided sustainability reports.  These results show that sustainability reporting is prevalent in both developed and developing markets, especially among market leading companies, but that overall, most developing markets have some catching up to do.

Sustainable Lifestyles. Today's Facts and Tomorrow's Trends. D1.1 Sustainable lifestyles baseline report

Energy Technology Data Exchange (ETDEWEB)

Backhaus, J.; Breukers, S.; Paukovic, M.; Mourik, R. [ECN Policy Studies, Petten (Netherlands); Mont, O. [Lund University, Lund (Sweden)

2012-07-01

This final version of the baseline report provides a synthesis of research, leading policy and practice, and stakeholder views on potential pathways toward sustainable lifestyles. The purpose of this report is to provide the necessary background information to support the SPREAD social platform participants in creating a holistic vision of sustainable lifestyles in 2050 and recommendations for a plan of action.

Potential for natural gas to displace oil in response to the Middle East crisis and the implications for the GRI R and D program

International Nuclear Information System (INIS)

Holtberg, P.D.; Webb, D.O.

1990-11-01

Although the significance of Iraq's invasion of Kuwait is indeterminate, a move toward more efficient use of energy in end use applications and increased reliance on domestic energy sources is anticipated. The short and long term potential for natural gas to displace oil in end use applications is analyzed and R and D initiatives are proposed that would accelerate the development of technology by GRI and the gas industry necessary to maximize the substitution of gas for oil

Climate change and sustainability. Seven questions CEOs and boards should ask about 'triple bottom line' reporting

International Nuclear Information System (INIS)

2011-01-01

The questions, dealt with in this report are: (1) Who issues sustainability reports? More than 3,000 companies worldwide, including more than two-thirds of the Fortune Global 500; (2) Why report on sustainability if you do not have to? Increasingly, external stakeholders such as institutional investors expect it. Reporting can also bring operational improvements, strengthen compliance, and enhance your corporate reputation; (3) What information should a sustainability report contain? Reports should contain key performance indicators relevant to the reporter's industry. Four principles for deciding what to include are materiality, stakeholder inclusiveness, sustainability context, and completeness; (4) What governance, systems and processes are needed to report on sustainability? Governance requires a high-level mandate and clear reporting lines. Also needed: robust systems and processes that help companies collect, store and analyze sustainability information; (5) Do sustainability reports have to be audited? Not yet. But they are being more closely monitored than ever before. As this trend continues, users of sustainability information will come to expect that the information has been validated by a reliable third party; (6) What are the challenges and risks of reporting? Sustainability reporting presents many challenges, including data consistency, striking a balance between positive and negative information, continually improving performance and keeping reports readable and concise; and finally (7) How can companies get the most value out of sustainability reporting? Sustainability reports should be mandatory reading for all employees, and can be a valuable tool for communicating with external audiences as well. Setting targets in the form of KPIs also forces the organization to meet publicly stated goals, which makes reporting an accountability tool.

The Role of Integrated Indicators in Exhibiting Business Contribution to Sustainable Development: a Survey of Sustainability Reporting Initiatives

Directory of Open Access Journals (Sweden)

Fernando Azcárate

2011-12-01

Full Text Available Pag. THE ROLE OF INTEGRATED INDICATORS IN EXHIBITING BUSINESS CONTRIBUTION TO SUSTAINABLE DEVELOPMENT: A SURVEY OF SUSTAINABILITY REPORTING INITIATIVESEL PAPEL DE LOS INDICADORES INTEGRADOS EN LA CONTRIBUCIÓN EMPRESARIAL AL DESARROLLO SOSTENIBLE: UN ESTUDIO DE LAS INICIATIVAS PARA EL REPORTING DE SOSTENIBILIDADEl papel de los indicadores integrados en la contribución empresarial al desarrollo sostenible: un estudio de las iniciativas para el reporting de sostenibilidadThis paper aims to analyse the role of integrated indicators included in sustainability reporting initiatives in exhibiting business contribution to Sustainable Development.Content analysis of five core initiatives has been carried out to identify strong or weak sustainability arguments within the whole set of indicators. According to the findings, the analyzed initiatives raise a collection of integrated indicators that suggest managerial capture of the concept of Sustainable Development.El presente trabajo aborda el estudio de los indicadores integrados como elemento central para conseguir que las memorias de sostenibilidad cumplan el objetivo de mostrar la contribución que una organización realiza a la consecución del Desarrollo Sostenible. Para ello se ha realizado un análisis de contenido de cinco de las principales iniciativas internacionales que las empresas pueden utilizar como guía para elaborar sus memorias de sostenibilidad con el objetivo de identificar los indicadores integrados que proponen y evidenciar cuál es la visión de la sostenibilidad que en ellos subyace. Los resultados muestran que las iniciativas analizadas plantean un conjunto de indicadores integrados que favorece que las organizaciones puedan capturar el concepto de Desarrollo Sostenible.

AREVA and sustainable development - 2003 report; Rapport developpement durable 2003 - AREVA

Energy Technology Data Exchange (ETDEWEB)

Lauvergeon, A

2003-07-01

The first report helped establish the status of Areva entities sustainable development performance and identify areas for improvement. This second report will report on the continuous improvement process, including accomplishments and projects initiated as well as difficulties encountered and ground yet to be covered. It includes, the Areva role in key sustainable development issues, the commitments and the governance, the risk management, the economic responsibility, the social responsibility and the environmental responsibility. (A.L.B.)

A Methodology for Sustainability Evaluation and Reporting in Higher Education Institutions

Science.gov (United States)

Madeira, Ana C.; Carravilla, Maria Antonia; Oliveira, Jose F.; Costa, Carlos A. V.

2011-01-01

The purpose of this paper is to present a methodology that allows higher education institutions (HEIs) to promote, to evaluate and to report on sustainability. The ultimate goal of the afore-mentioned methodology is to help HEIs achieve sustainability. First, a model entitled Sustainability in Higher Education Institutions (SusHEI) that generally…

Report to Congress on Sustainable Ranges

Science.gov (United States)

2014-02-01

high capacity transmission lines, solar arrays, and geothermal 4 | 2014 Sustainable Ranges Report February 2014 Chapter 1: Military Service... geothermal power and associated transmission infrastructure both on- and off-shore will require close attention to ensure the Marine Corps’ access...Weapons Systems Training Facility (NWSTF) Boardman; offshore wind development proposed south of Pearl Harbor, HI, NAWC China Lake, CA/Nevada Test

Participation of Student Authors in Reports on Sustainability

Science.gov (United States)

Schoeps, Andreas; Hemmer, Ingrid

2018-01-01

Purpose: Since 2012, the University of Eichstaett-Ingolstadt has been publishing an annual report on sustainability as part of its whole institution approach (WIA). This study aims to examine the participation in writing this report as it is experienced by the student stakeholders involved. The overall goal is to gain expertise concerning further…

Western North Carolina report card on forest sustainability

Science.gov (United States)

Susan Fox; Bill Jackson; Sarah Jackson; Gary Kauffmann; Mary Carol Koester; Robert Mera; Terry Seyden; Charles Van Sickle; Sealy Chipley; Jim Fox; Jeff Hicks; Matt Hutchins; Karin Lichtenstein; Kelsie Nolan; Todd Pierce; Beth Porter

2011-01-01

Western North Carolina encompasses 4.8 million acres of highly valued temperate forests. To help address future management and conservation decisions surrounding these resources, the report card evaluates environmental, social, and economic conditions in recent decades across an 18 county area. The report card describes the status of indicators of forest sustainability...

Sustainable development business case report : renewable electricity generation : SD business case

International Nuclear Information System (INIS)

2005-11-01

This investment report is the first in a series that will be released by Sustainable Development Technology Canada as part of the SD Business Case. It focuses primarily on generating electricity from renewable energy sources and examines 4 primary technology groups or sub-sectors including wind generated electricity; solar PV generated electricity; stationary fuel cell generated electricity; and electricity generated from biological sources. Each sub-sector has been assessed in terms of its market dynamics, technology makeup and conditions, sustainability impacts, and investment risk. A selection of the leading technologies in each technology area are brought forward and rated in terms of their respective investment potential. The report first presents an overview of the SD business case plan. It defines the primary audience of the report, lists the sectors and investment categories to be assessed by the business case and provides some background information on Sustainable Development Technology Canada. The report presents the framework for data collection and analysis and an executive summary of the complete report. It then presents the results of the market assessment report for each of the 4 sectors. This includes demand, infrastructure renewal, environmental commitments, renewable energy value proposition, and future market potential. The section covering the technology assessment report discusses the various technologies and ranks them. The sustainability assessment report section provides an economic, environmental and societal assessment of each sub-sector. Risk assessment is conducted in terms of technology and non-technology related risk. Last, the report presents conclusions and investment priorities. 11 tabs., 7 figs

REPORTING SOCIETAL : LIMITES ET ENJEUX DE LA PROPOSITION DE NORMALISATION INTERNATIONALE " GLOBAL REPORTING INITIATIVE "

OpenAIRE

Michel Capron; Françoise Quairel

2003-01-01

International audience; En s'inspirant de la normalisation comptable anglo-saxonne, la Global Reporting Initiative (GRI) propose un référentiel de publication volontaire d'informations sociétales. La transposition présente des limites qui rendent en fait ses principes inapplicables. Néanmoins il tend à s'imposer et les grandes entreprises peuvent y trouver le moyen d'éviter une régulation contraignante.

Evaluasi Pelaksanaan Corporate Social Responsibility di PT Bank Rakyat Indonesia (Persero Tbk

Directory of Open Access Journals (Sweden)

Ria Silviani

2015-08-01

Full Text Available The purposes of this research are to know how Corporate Social Responsibility (CSR activity was, to know CSR activity using ISO 26000 standard, and to evaluate ISO 26000 reporting and disclosure in PT Bank Rakyat Indonesia (Persero Tbk using GRI 4.0 standard. The object of this research was PT Bank Rakyat Indonesia (Persero Tbk. Research used qualitative method with primary data from interview with Divisi Sekretariat Perusahaan KP BRI and annual report dan sustainability report analysis, while secondary data was literature study related with the research. BRI is a BUMN bank that has exclusive program. It is Program Kemitraan dan Bina Lingkungan (PKBL. The guidance of PKBL is Peraturan Menteri Negara BUMN No.PER-20/MBU/2012 about Program Kemitraan BUMN dengan Usaha Kecil dan Program Bina Lingkungan. At the end, the company’s vision and mission supports the CSR company’s activity. BRI has complied with the ISO 26000 standard and has reported the implementation of ISO 26000 standard in accordance with GRI 4.0. (RS

Sustainability Reporting in Family Firms: A Panel Data Analysis

Directory of Open Access Journals (Sweden)

Giovanna Gavana

2016-12-01

Full Text Available We analyze the largely unexplored differences in sustainability reporting within family businesses using a sample of 230 non-financial Italian listed firms for the period 2004–2013. Drawing on legitimacy theory and stakeholder theory, integrated with the socio-emotional wealth (SEW approach, we study how family control, influence and identification shape a firm’s attitude towards disclosing its social and environmental behavior. Our results suggest that family firms are more sensitive to media exposure than their non-family counterparts and that family control enhances sustainability disclosure when it is associated to a family’s direct influence on the business, by the founder’s presence on the board or by having a family CEO. In cases of indirect influence, without family involvement on the board, the level of family ownership is negatively related to sustainability reporting. On the other hand, a formal identification of the family with the firm by business name does not significantly affect social disclosure.

A Further Look Into The Integration of Strategic Business Sustainability and the Communication of Business Sustainability Beyond Reporting

OpenAIRE

Lew, Stephen Joo Wei

2015-01-01

There has been continuous growth in the area of sustainability reporting globally, and in the ASEAN region, Malaysia has been found to have the distinction of being the country with the highest number of sustainability reports produced. This growth is in part due to firms attempting to address the ever evolving relationship between businesses and its stakeholders over the decade which has given rise to a variety of ethical, economic, social, and even environmental challenges (ACCA, 2010; Carr...

Advancing Sustainable Materials Management: Facts and Figures Report

Science.gov (United States)

Each year EPA releases the Advancing Sustainable Materials Management: Facts and Figures report, formerly called Municipal Solid Waste in the United States: Facts and Figures. It includes information on Municipal Solid Waste generation, recycling, an

DIALEKTIKA DAN REFLEKSI KRITIS REALITAS “SUSTAINABILITY” DALAM PRAKTIK SUSTAINABILITY REPORTING: SEBUAH NARASI HABERMASIAN

Directory of Open Access Journals (Sweden)

I Gusti Ayu Agung Omika Dewi

2010-12-01

Full Text Available This study aims at achieving the understanding about sustainability reality which is reflected in the practice of sustainability reporting on State-Owned Enterprise of mine sector which is go public in Indonesian Stock Exchange. The paradigm of this study differs from the previous accounting researches which is used legitimacy theory as an analysis instrument. The analysis method which is used in this study is critical dialectic method on document in order to reflect sustainability reality in the practice of sustainability reporting according to Habermas perspective frame which known as: (1 Pseudo Sustainability; (2 Obligatory Sustainability; and (3 Humanism Sustainability. The result shows that sustainability reality known as obligatory sustainability and humanism sustainability. The sustainability reality which known as obligatory sustainability is accordance to legitimacy theory which is density of capitalistic values. Whereas, sustainability reality which known as humanism sustainability is accordance to Habermas perspectives, which balanced the role of human being as an individual and as social human being all at once, as the basis of humanism values development.

Priority for sustainability. Final report

International Nuclear Information System (INIS)

2007-12-01

The Dutch Minister of Economic Affairs (EZ) has been asked to realize priority in connection to the grid for sustainable production capacity. Currently there are waiting lists for connection of new production capacity to the grid in some areas, due to a shortage in transport capacity. The Dutch connection policy (first come, first serve) may possibly lead to delays in connecting sustainable production capacity, which is not desirable in view of the incentivisation of sustainability. EZ and TenneT have asked Booz Allen to examine the options for giving priority to sustainability (wind and CHP). Priority in connection applies only to new sustainable production capacity, but priority in transport also applies to existing sustainable production capacity. [mk] [nl

FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN SUKARELA INTERNET FINANCIAL AND SUSTAINABILITY REPORTING

Directory of Open Access Journals (Sweden)

Yulius Kurnia Susanto

2017-03-01

Full Text Available Internet Financial and Sustainability Reporting (IFSR was voluntary disclosure. With no specific regulationson IFSR, some companies disclosed its informations about financial, sustainability, products, etc at company’swebsite independenly. Its website could interest investor, creditor, and internet user to know more about thecompany. The objective of this research was to test and analyze the factors that affected the voluntary disclosureby IFSR Index. Firm size, return on equity, leverage, liquidity, company’s status, profitability, and outsideownership were the independent variables of this research. The samples of this research were 92 manufacturingcompanies listed at Indonesia Stock Exchange during 2008 till 2010 that had been selected by using purposivesampling method. The result of this research revealed that firm size and leverage influenced Internet Financialand Sustainability Reporting. Big companies had a good reporting information system and leaned to have theresources to produce more information.

Porównywalność w czasie informacji o wynikach działalności społecznie odpowiedzialnej firm raportujących według zasad GRI

Directory of Open Access Journals (Sweden)

Halina Waniak-Michalak

2017-06-01

Full Text Available Porównywalność w czasie informacji o wynikach działalności społecznie odpowiedzialnej firm raportujących według zasad GRI The involvement of corporations in corporate social responsibility (CSR activities with respect for work- ers' rights and ethical principles brings tangible benefits to the enterprise. CSR activities can therefore be considered as an investment, the effects of which should be measured. CSR benefits derive from im- proved assessment of the corporation by the stakeholders and increased social trust. However, in order to achieve the desired results of CSR activities, it is necessary to provide adequate information to customers, employees and owners. Moreover, the measurement of CSR results is necessary to determine the effec- tiveness of the actions taken. The aim of the article was to answer the question if companies present the same measures in successive CSR reports and whether it is possible to compare the CSR activity results for successive years. Examination of 31 CSR reports for two consecutive editions of the reporting showed that companies change the number and type of disclosed measures.

Gaz de France 2006 sustainable development report

International Nuclear Information System (INIS)

2006-01-01

A major European energy utility, the Gaz de France Group produces, purchases, transports, distributes and sells natural gas, electricity and related services for its residential, corporate and local government customers. this report presents the actions implemented by the group to incorporate sustainable development into its strategy. From the point of view of risks and opportunities, the group analyzes what it takes to ensure development that respects people and the environment, and it implements them in all its business lines and management systems. Content: Gaz de France, portrait of a major energy utility, highlights of 2006, challenges and strategy (defining strategy and sustainable development policy, specific risks and opportunities, activities of the Gaz de France group: challenges, impact for stakeholders, transparency and independence in governing), ranking and implementing (defining sustainable development policy: reviewing priorities, meeting all the challenges, publicizing and defending positions, increasing awareness, overseeing and monitoring results), results of the 2004-2006 sustainable development action plan, dialogue and action with stakeholders, performance assessment, performance in response to challenges: energy challenges (guaranteeing regular supplies, controlling atmospheric emissions, promoting energy conservation, developing renewable energy), industrial challenges (ensuring health and safety, limiting the overall environmental impact of group activities), social responsibility challenges (advocating corporate social responsibility, promoting human rights and fighting corruption, encouraging commitment to solidarity, promoting regional development through local initiatives, reconciling acquisitions, procurement and sustainable development, ensuring transparency in natural gas rates, providing shareholders with quality information, promoting diversity, a source of enrichment, making working conditions a performance factor), indicators and

Climate change and sustainability. Seven questions CEOs and boards should ask about 'triple bottom line' reporting

Energy Technology Data Exchange (ETDEWEB)

NONE

2011-01-15

The questions, dealt with in this report are: (1) Who issues sustainability reports? More than 3,000 companies worldwide, including more than two-thirds of the Fortune Global 500; (2) Why report on sustainability if you do not have to? Increasingly, external stakeholders such as institutional investors expect it. Reporting can also bring operational improvements, strengthen compliance, and enhance your corporate reputation; (3) What information should a sustainability report contain? Reports should contain key performance indicators relevant to the reporter's industry. Four principles for deciding what to include are materiality, stakeholder inclusiveness, sustainability context, and completeness; (4) What governance, systems and processes are needed to report on sustainability? Governance requires a high-level mandate and clear reporting lines. Also needed: robust systems and processes that help companies collect, store and analyze sustainability information; (5) Do sustainability reports have to be audited? Not yet. But they are being more closely monitored than ever before. As this trend continues, users of sustainability information will come to expect that the information has been validated by a reliable third party; (6) What are the challenges and risks of reporting? Sustainability reporting presents many challenges, including data consistency, striking a balance between positive and negative information, continually improving performance and keeping reports readable and concise; and finally (7) How can companies get the most value out of sustainability reporting? Sustainability reports should be mandatory reading for all employees, and can be a valuable tool for communicating with external audiences as well. Setting targets in the form of KPIs also forces the organization to meet publicly stated goals, which makes reporting an accountability tool.

Progress toward sustainable development : 1998 sustainable development report of Shell Canada Ltd

International Nuclear Information System (INIS)

1999-04-01

The efforts made by Shell Canada Ltd. to continuously improve the overall environmental performance of their operations and products were reflected in this report. According to the report, in 1998 the company reached or bettered most of their targets, especially for energy conservation and emissions. They also made progress in implementing a health, safety and development management system. The report provides a detailed summary of how the company is managing for sustainability through: (1) regulatory compliance, (2) protecting air and water, (3) conserving energy, (4) protecting soil and groundwater, (5) managing waste, (6) emergency preparedness, (7) ensuring health and safety, (8) social responsibility, and (9) land use and habitat protection. The company's 1999 objectives and targets are also included. 22 figs

A decade of sustainability reporting: developments and significance

NARCIS (Netherlands)

Kolk, A.

2004-01-01

Since the publication of the first separate environmental reports in 1989, the number of companies that has started to publish information on its environmental, social or sustainability policies and/or impacts has increased substantially. This article gives an overview of worldwide trends in the

Relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies

Directory of Open Access Journals (Sweden)

Mara Vogt

2017-01-01

Full Text Available This study aims at analyzing the relationship between determinant factors of disclosure of information on environmental impacts of Brazilian companies. A descriptive, documental and quantitative research was conducted through a sample of 97 Brazilian companies. In the Sustainability Reports and in the Annual Reports information, five environmental aspects were collected: emissions, effluents, wastes, products and services; and transport, which were used to measure the degree of environmental disclosure. This concludes that there is a relationship between the variables investigated in all analyzed years. The size, audit and Global Reporting Initiative (GRI are associated with disclosure and the Corporate Sustainability Index (CSI, Pollution Potential (POTEN, governance, stocks, Return on Assets (ROA and Return on Equity (ROE are not.

DETERMINAN PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Directory of Open Access Journals (Sweden)

Sri Wiwik Anggiyani

2017-05-01

Full Text Available Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh tipe industri, independensi komite audit, ukuran perusahaan, rasio leverage (DER, rasio profitabilitas (ROA terhadap pengungkapan sustaianbility report. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI tahun 2009-2013. Teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling yang menghasilkan 26 dari tahun 2009 – 2013. Alat analisis untuk menguji hipotesis adalah path analysis dengan software AMOS versi 21. Hasil penelitian ini menunjukkan bahwa tipe industri berpengaruh negatif dan signifikan terhadap ukuran perusahaan, selanjutnya tipe industri berpengaruh negatif dan signifikan terhadap rasio leverage, kemudian ukuran perusahaan berpengaruh positif dan signifikan terhadap rasio leverage. Rasio leverage berpengaruh negatif dan signifikan terhadap profitabilitas dan rasio leverage berpengaruh negatif dan signifikan terhadap pengungkapan sustainability report. Juga ukuran perusahaan yang berpengaruh positif dan signifikan terhadap pengungkapan sustainability report. The aim of this study was to obtain empirical evidence of the impact of the type of industry, the independency audit committee, company size, leverage ratio (DER, profitability ratio (ROA to the sustainability report. The population on this research is all the company that registered in Indonesia Stock Exchange (IDX on 2009-2013. The sampling technique was conducted using purposive sampling method. Base on this method, obtained the sample of 26 companies since 2009-2013. This research used path analysis software with AMOS version 21 as the instrument to test the hypothese. The result of this research shows that the type of the industry negatively affect and significant to the company size. Next, the type of the industry negatively affect and significant to leverage ratio, then company’s standard positively affect and significant to

THE ROLE OF THE SUSTAINABILITY REPORT IN CAPITALISTIC FIRM

Directory of Open Access Journals (Sweden)

Gazzola Patrizia

2011-12-01

Full Text Available The aim and the central topic of this research is the understanding of the importance of Sustainable growth strategy approach as a driver to achieving top-line growth and bottom-line results. The main contributions of this line of research are to demonstrate the idea that the sustainability report is an instrument for social interaction and social cost/benefit analysis and to show that such an instrument can describe, comment on and sum up the firm's own behaviour aimed at sustainable growth. The work integrates the CSR management literature with a large body of research in accounting and finance. This study draws from theoretical research about the nature of the corporation, its role in society and contributions by recent research on corporate social, environmental, ethical responsibility and accountability. Our research demonstrates that the economic existence of the capitalistic firm as a producer of economic and financial values must be appreciated, in terms of the sustainability of the development path of the firm, and evaluated by a wide range of social performance measures of outcome or benefit. It also shows how the Sustainability report emphasizes the link between firm and territory, and affirms the concept of the firm as an entity that, by pursuing its own prevailing interests, contributes to improving the quality of life of the members of the society in which it operates. This paper contributes primarily to the academic debate by reviewing past attempts to theorise CSR and stakeholder dialogue, identifying gaps and weaknesses, and proposing the Sustainable Growth implementation processes for the creation of value. It also highlights the relationship between CSR activity and corporate image and performance. The research shed light on aspects of CSR activity for which little is known and much less is being understood; namely, the channels and the mechanisms through which the CSR impact is perceived and realized for creation of value

2017 Sustainable LA Environmental Report Card for Los Angeles County: Energy & Air Quality

OpenAIRE

Federico, Felicia; Rauser, Casandra; Gold, Mark

2017-01-01

The 2017 Sustainable LA Environmental Report Card (ERC) for Los Angeles County (LA County) on Energy and Air Quality offers an in-depth look at the region’s sustainability efforts focusing on the energy we use, greenhouse gas emissions, and the air we breathe. The LA County Environmental Report Card is the only comprehensive environmental report card for a megacity in the world. This ERC assesses 21 indicators that fall into five categories: Stationary Energy Use; Transportation; Renewable En...

Carbon and greenhouse gas balance of the FR-GRI crop site from 2005 to 2014

Science.gov (United States)

Loubet, Benjamin; Chammakhi, Manel; Mascher, Nicolas; Durand, Brigitte; Gueudet, Jean-Christophe; Decuq, Céline; Lecuyer, Vanessa; Laville, Patricia; Buysse, Pauline; Cellier, Pierre

2017-04-01

The carbon and greenhouse gas balance of the ICOS FR-GRI site from 2005 to 2014 is presented. The site is a wheat-barley-maize rotation with the introduction of oil-seed rape in 2012. The site receives large amounts of organic fertilization, but is shown to be a strong source of carbon to the atmosphere, especially due to the increase in the exportations of residues during the period. The exportations have increased from around 4 to around 8 t C ha-1 year-1 over the period on average except for maize for which it remained constant. In the meantime the carbon importations have increased from around 1 to around 2 t C ha-1 year-1 during the same period. Overall the field was losing around 2 t C ha-1 year-1 over the whole period but largely driven by last years (2012-2014). This would represent 17% loss of the soil carbon content in the 0-60 cm in the 2005-2014 period. The discussion focuses on explanations of these losses and possible drawbacks in the methodology. The effect of the winter intermediate crops on the carbon balance is also discussed.

(NonFinancial Reporting (ASymmetries in the Case of Amusement Parks in Europe

Directory of Open Access Journals (Sweden)

Daniela Artemisa Calu

2016-11-01

Full Text Available Financial and non-financial reporting concerns in various industries are current challenges. With respect to tourism – the case of amusement parks – the existing research is scarce. In this context, the objectives of our research are the following: (i to identify and critically analyse the key financial and non-financial reporting frameworks applicable in tourism, and respectively (ii to identify the general trend and specific features of the financial and non-financial reporting of companies that manage major amusement parks in Europe. To achieve these objectives, we analysed the most recent sets of annual reports and other reports containing non-financial information, published by a number of five companies that hold the top 20 amusement parks in Europe. We followed a set of non-financial indicators that we selected based on the following reporting frameworks: Global Reporting Initiative (GRI, Sustainability Accounting Standards Board (SASB, European Federation of Financial Analysts (EFFAS, Organisation for Economic Co-operation and Development (OECD, European Tourism Indicators System (ETIS. The results obtained indicate the following existing trends: (i in terms of financial reporting, there is symmetry for four of the 13 analysed aspects, others being reported differently and (ii in terms of non-financial reporting, the degree of symmetry for the information disclosed is much lower that of financial reporting, only two of the 46 selected non-financial indicators (customer satisfaction and number of customers being consistently reported by all the investigated companies.

Environmental Activity of Mining Industry Leaders in Poland in Line with the Principles of Sustainable Development

Directory of Open Access Journals (Sweden)

Justyna Woźniak

2017-11-01

Full Text Available As mining companies reveal more and more public information about themselves, the behaviour fosters a better image. This article aims to present two industry leaders in the context of environmental requirements they have met (status at the end of 2015, acting in compliance with the general principles of a socially responsible business. The choice of KGHM (Kombinat Gorniczo-Hutniczy Miedzi companies (copper ores and other accompanying elements CG PGE (Capital Group Polska Grupa Energetyczna S.A. (lignite was dictated by their significant share in the mining industry in Poland. The environmental aspects of the integrated monthly reports were listed and grouped in detail in accordance with the applicable Global Reporting Initiative (GRI and GRI G4 Mining and Metals guidelines. The values of environmental indicators have been analysed over the years, including inter alia data concerning gas emissions, that is, CO2, SOx, NOx, PM or generated waste and sewage. Also, with regard to the environmental aspect of the work, energy consumption in companies is presented together with the characteristics of the fuel balance. The final part of the article compares the value of the revenues to the budgets of local government units (communes from the operating fee paid by entrepreneurs and expenditures of these municipalities on environmental protection, as additional support by these entities (2013–2015.

Ensuring More Sustainable Reporting in Europe Using Non-Financial Disclosure—De Facto and De Jure Evidence

Directory of Open Access Journals (Sweden)

Francesca Manes-Rossi

2018-04-01

Full Text Available Non-financial disclosure has become increasingly popular, as it can satisfy the information needs of a growing range of stakeholders. Because traditional financial reports cannot provide comprehensive accountability, several frameworks and guidelines for facilitating non-financial information disclosure have been developed. Recently, the European Union issued Directive 2014/95/EU (EU Directive and subsequent guidelines (EU Guidelines 2017/C215/01 [EUG] to mandate European entities of public interest to convey non-financial information to improve such organizations’ accountability toward their stakeholders. This paper studies the European stage of non-financial reporting from a regulatory and practical point of view. To this end, the first research objective is to analyze the elements that the EUG have in common with the IIRF and the GRI 4 guidelines. Second, the paper proposes a first analysis to assess the compliance to the EUG by performing a content analysis on a sample of annual reports and integrated reports (IR drafted by the 50 biggest European companies. The results highlight that the content elements required by the Directive exceed the requirements of the two frameworks and that there is already a high level of compliance by European big companies with the EUG. More specifically, particular attention is devoted to Social, Employee and Environmental Matters. Accordingly, the companies demonstrated a common awareness of the necessity to provide an exhaustive amount of social and environmental disclosure in order to maintain legitimacy. Also the disclosure on Principal Risks and Their Management is widespread to meet investors’ and stakeholders’ requirements in recent years with respect to the general level of risk disclosure provided by companies.

Technology Platform on Sustainable Nuclear Energy - a report on the vision

International Nuclear Information System (INIS)

Potocnik, J.

2008-01-01

The aim of the report is to prepare the establishment of the Technology Platform on Sustainable Nuclear Energy (SNP-TP). The report puts forth a version of the short-term, medium-term and long-term development of nuclear fission technologies, whose goal it is to achieve sustainable nuclear power generation, significant improvement of its economic indices, and continuous safety improvement, and to prevent it from abuse. The document includes proposals for timescales and milestones of the development and deployment of potentially sustainable nuclear technologies and provisions for a harmonization of educational and training activities in all EU Member States and for innovation of their research infrastructures. For the development of nuclear it is vital that it gains public acceptance. Therefore it is necessary to support research in the safety of nuclear facilities, staff and public protection from ionizing radiation, handling of all kinds of nuclear waste, and inspection methods involving the public. The time plans proposed will form the backbone of the Strategic Research Agenda (SRA), which should help Europe keep its leadership position in nuclear power, both in the research domain and in the industrial domain. The report emphasizes that nuclear will hold a key position among European energy sources, and calls upon European countries to make all efforts to meet the vision for a sustainable nuclear energy in line with European Commission's Strategic Plan for Energy Technologies. (author)

The Effect of Board Independence on the Sustainability Reporting Practices of Large U.S. Firms \\

Directory of Open Access Journals (Sweden)

David N. Herda

2012-12-01

firms with a greater proportion of independent board members are: 1 more likely to publish standalone sustainability reports, and 2 more likely to publish higher quality sustainability reports. This paper contributes to prior literature that reports somewhat mixed results on the effect of board independence on voluntary disclosure.

Internationally Standardized Reporting (Checklist) on the Sustainable Development Performance of Uranium Mining and Processing Sites

International Nuclear Information System (INIS)

Harris, Frank

2014-01-01

The Internationally Standardized Reporting Checklist on the Sustainable Development Performance of Uranium Mining and Processing Sites: • A mutual and beneficial work between a core group of uranium miners and nuclear utilities; • An approach based on an long term experience, international policies and sustainable development principles; • A process to optimize the reporting mechanism, tools and efforts; • 11 sections focused on the main sustainable development subject matters known at an operational and headquarter level. The WNA will make available the sustainable development checklist for member utilities and uranium suppliers. Utilities and suppliers are encouraged to use the checklist for sustainable development verification.

Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing

NARCIS (Netherlands)

Reimsbach, D.; Hahn, R.; Gürtürk, A.

2018-01-01

Sustainability-related non-financial information is increasingly deemed value relevant. Against this background, two recent trends in non-financial reporting are frequently discussed: integrated reporting and assurance of sustainability information. Using an established framework of information

Areva and sustainable development 2003 summary report; Areva et le developpement durable abrege 2003

Energy Technology Data Exchange (ETDEWEB)

NONE

2004-07-01

This document is a summary of the 2003 report on the sustainable development of the world nuclear industry leader, Areva. The 2002 report helped establish the status of Areva entities sustainable development performance and identity areas for improvement. The 2003 report presents the continuous improvement process, including accomplishments and projects initiated as well as difficulties encountered and ground yet to be covered. Two new tools support this process. The Areva Way self assessment model allows each unit to assess its own performance against the sustainable development commitments and the Areva values charter lays down ethical principles of action and rules of conduct. Over the coming months, the Group will devote considerable effort to extending the sustainable development initiative to the activities resulting from the acquisition of Alstom Transmission and Distribution operations in early 2004. (A.L.B.)

Environmental indicators for the nuclear area

Energy Technology Data Exchange (ETDEWEB)

Alves, Cezar Braga; Mattiolo, Sandra Regina, E-mail: cezar.braga@ctmsp.mar.mil.br [Centro Tecnologico da Marinha em Sao Paujo (CTMSP), Sao Paulo, SP (Brazil)

2013-07-01

Environmental indicators are tools utilized for measuring the industrial environmental performance and are globally used to provide the company and other stakeholders with information concerning its effectiveness and sustainability. Furthermore, the environmental indicators are an important methodological tool used for monitoring the effectiveness of Environmental Management System goals, as well as its compliance with the established environmental policies. Currently, major companies have reported their environmental indicators based on specialized guides, such as the CDP (Carbon Disclosure Project) and the GRI (Global Reporting Initiative), enumerating the most important indicators for the company activities. However, the GRI as other bibliographies of this subject does not include specific indicators for the nuclear area, leaving a significant gap to be considered for the measurement of environmental performance of this industry. Therefore, it becomes relevant to raise the following questions. May the nuclear sector use the same indicators of the non-nuclear industry? Are these indicators effective in demonstrating environmental commitment? In this work, a discussion of the indicators for the nuclear area and the CTMSP will take place. (author)

Environmental indicators for the nuclear area

International Nuclear Information System (INIS)

Alves, Cezar Braga; Mattiolo, Sandra Regina

2013-01-01

Environmental indicators are tools utilized for measuring the industrial environmental performance and are globally used to provide the company and other stakeholders with information concerning its effectiveness and sustainability. Furthermore, the environmental indicators are an important methodological tool used for monitoring the effectiveness of Environmental Management System goals, as well as its compliance with the established environmental policies. Currently, major companies have reported their environmental indicators based on specialized guides, such as the CDP (Carbon Disclosure Project) and the GRI (Global Reporting Initiative), enumerating the most important indicators for the company activities. However, the GRI as other bibliographies of this subject does not include specific indicators for the nuclear area, leaving a significant gap to be considered for the measurement of environmental performance of this industry. Therefore, it becomes relevant to raise the following questions. May the nuclear sector use the same indicators of the non-nuclear industry? Are these indicators effective in demonstrating environmental commitment? In this work, a discussion of the indicators for the nuclear area and the CTMSP will take place. (author)

Relatório de sustentabilidade: perfil das organizações brasileiras e estrangeiras segundo o padrão da Global Reporting Initiative

Directory of Open Access Journals (Sweden)

Lucila Maria de Souza Campos

2013-01-01

Full Text Available Este trabalho teve o objetivo de descrever a evolução da publicação mundial de relatórios de sustentabilidade organizacionais, com base nos indicadores da Global Reporting Initiative (GRI, no período de 1999 a 2010. Identificou-se a evolução de adesão aos indicadores GRI pelas organizações, mediante análises quantitativas das publicações por: i regiões (continentes; ii países; iii setores de atuação; iv níveis de aplicação das diretrizes GRI; e v nível de aderência às diretrizes GRI. Trata-se de uma análise documental, com enfoque quantitativo, de natureza descritiva, que fez uso de estatística descritiva por meio do software Statistica e de planilha eletrônica Excel para proceder à análise dos dados. Conforme dados de GRI (GLOBAL..., 2011, constatou-se que as regiões com maior adesão à publicação de relatórios no modelo GRI foram a Europa, que obteve maior representatividade com 47,60% do total, seguida pela Ásia com 17,02% e América do Norte com 13,92%. Os países com maior volume de publicações foram em ordem: Espanha, Estados Unidos, Japão e Brasil, que somaram 33,54% do total. Dentre os setores com maior adesão aos indicadores para elaboração de relatórios de sustentabilidade, destacam-se os de Serviços Financeiros, Energia, Serviços de Energia e Outros, que somados alcançaram 35,30% de participação relativa. Observou-se que 74,80% dos relatórios foram publicados no nível de aplicação G3, além de que existe forte movimento de publicação nos níveis mais elevados de aderência ao padrão GRI (A e A+ e com verificação externa, sobretudo a partir de 2006 e 2010. Mediante uso de análise de correspondência entre os 13 principais setores de atuação e os 14 principais países de origem das empresas que publicaram relatórios pela GRI, percebe-se a ligação entre os Setores de Energia, Serviços de Energia e Construção com o Brasil. A Europa ganha destaque em relatórios do

GLYCOL DEHYDRATOR BTEX AND VOC EMISSIONS TESTING RESULTS AT TWO UNITS IN TEXAS AND LOUISIANA VOL. I: TECHNICAL REPORT

Science.gov (United States)

The report gives results of the collection of emissions tests data at two triethylene glycol units to provide data for comparison to GRI-GLYCalc, a computer program developed to estimate emissions from glycol dehydrators. (NOTE: Glycol dehydrators are used in the natural gas indu...

Is Sustainable Remediation Now a Self-Sustaining Process? an International Progress Report

Science.gov (United States)

Smith, J. W. N.

2014-12-01

Sustainable remediation - the consideration of environmental, social and economic factors associated with soil and groundwater risk-management options, to help select the best overall solution - has been a rapidly evolving topic in recent years. The first published reference[1] to 'sustainable remediation' was in the title of a 1999 conference paper by Kearney et al., (1999), but activity really accelerated in the middle-late 2000's, with establishment of a number of collaborative sustainable remediation groups and fora, and increased publication rates in the peer reviewed literature (Fig 1). Figure 1. Journal paper publications with search term 'sustainable remediation' (SCOPUS survey, 17 July 2014) This presentation will review the international progress of sustainable remediation concept development and application in regulatory and corporate decision-making processes. It will look back at what has already been achieved, provide an update on the latest initiatives and developments, and look forward to what the future of sustainable remediation might look like. Specifically it will describe: Sustainable remediation frameworks: synergies and international collaboration; Latest guidance and tools developed by the various sustainable remediation organisations (SuRFs), including the SuRF-UK Best Management Practices and Tier 1 Briefcase; Best practice standard development by ASTM and ISO; Regulatory acceptance of sustainable remediation, including incorporation into legislation, and the NICOLE - Common Forum Joint statement on 'risk-informed and sustainable remediation' in Europe; Examples of corporate adoption of sustainable remediation principles. The presentation will conclude with a look forward to a vision of sustainable remediation in 2020.

Assurance Statement Practice in Environmental, Social and Sustainability Reporting: A Critical Evaluation

NARCIS (Netherlands)

O'Dwyer, B.; Owen, D.L.

2005-01-01

This paper reports on a detailed critical analysis of assurance statements appearing in environmental, social and ‘sustainability’ reports short-listed for the 2002 Association of Chartered Certified Accountants (ACCA) UK and European Sustainability Reporting Awards scheme. Drawing on an evaluative

CEA sustainable development report 2007; CEA rapport developpement durable 2007

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-07-01

The CEA, a prominent player in research development and innovation, is active in three main domains: energy, health care and information technology, defense and security. This annual report presents the CEA activities in the domain of the sustainable development. The first part is devoted to the environment preservation policy (energy, water, air, chemistry, wastes, transport, buildings). The second part shows the dynamic governance in the domain of the risks management. The last part presents the CEA activities of research for the sustainable development. (A.L.B.)

Final Report Sustained Spheromak Physics Project FY 1997 - FY 1999

International Nuclear Information System (INIS)

Hooper, E.B.; Hill, D.N.

2000-01-01

This is the final report on the LDRD SI-funded Sustained Spheromak Physics Project for the years FY1997-FY1999, during which the SSPX spheromak was designed, built, and commissioned for operation at LLNL. The specific LDRD project covered in this report concerns the development, installation, and operation of specialized hardware and diagnostics for use on the SSPX facility in order to study energy confinement in a sustained spheromak plasma configuration. The USDOE Office of Fusion Energy Science funded the construction and routine operation of the SSPX facility. The main distinctive feature of the spheromak is that currents in the plasma itself produce the confining toroidal magnetic field, rather than external coils, which necessarily thread the vacuum vessel. There main objective of the Sustained Spheromak Physics Project was to test whether sufficient energy confinement could be maintained in a spheromak plasma sustained by DC helicity injection. Achieving central electron temperatures of several hundred eV would indicate this. In addition, we set out to determine how the energy confinement scales with T c and to relate the confinement time to the level of internal magnetic turbulence. Energy confinement and its scaling are the central technical issues for the spheromak as a fusion reactor concept. Pending the outcome of energy confinement studies now under way, the spheromak could be the basis for an attractive fusion reactor because of its compact size, simply-connected magnetic geometry, and potential for steady-state current drive

The Battle Command Sustainment Support System: Initial Analysis Report

Science.gov (United States)

2016-09-01

products including jet fuels, distillate fuels, residual fuels, automotive gasoline , specified bulk lubricating oils, aircraft engine oils, fuel...contained within this report. 15. SUBJECT TERMS Mission command Software Tactical applications (TacApps) Command post ...computing environment (CPCE) Command post client Battle command sustainment support System (BCS3) Logistics

Sustainability Reporting Experience by Universities: A Causal Configuration Approach

Science.gov (United States)

Zorio-Grima, Ana; Sierra-García, Laura; Garcia-Benau, Maria A.

2018-01-01

Purpose: The purpose of this research is to identify the combinations of factors leading to experience in sustainability reporting by Spanish public universities. Design/methodology/approach: Using a sample of 49 public universities in Spain, this paper identifies the combinations of factors on innovation profile, political and internal factors…

Sustainability inter-linkages in reporting vindeicated: a study of European companies

NARCIS (Netherlands)

Lozano, R.

2013-01-01

Recently, there has been a rapid growth in company sustainability reporting, as well as an improvement in quality of reports. A number of guidelines have been instrumental in this process; however, they still do not consider the importance of the inter-linkages and synergies among the different

Development of a sustainability reporting scheme for biofuels: A UK case study

International Nuclear Information System (INIS)

Chalmers, Jessica; Archer, Greg

2011-01-01

In 2008, the UK launched the first regulatory sustainability reporting scheme for biofuels. The development of the scheme, managed by the Low Carbon Vehicle Partnership for the Department for Transport, involved extensive stakeholder engagement. The scheme has significantly increased understanding by policy-makers, the biofuels industry and its supply chains on how to monitor and manage the sustainability risks of biofuels and increase their greenhouse-gas benefits. It is providing a practical model for similar developments globally. To receive certificates in order to meet volume obligations under the Renewable Transport Fuel Obligation (RTFO), suppliers must provide a monthly carbon and sustainability report on individual batches of renewable fuels they supply into the UK. The Renewable Fuels Agency produces aggregate monthly reports of overall performance and quarterly updates of individual supplier performance. This scheme is an important first step to assist the biofuels industry to demonstrate its environmental credentials and justify the subsidies received. The paper provides a case study of the development of the scheme, its initial outcomes and outstanding challenges.

Effect of guided relaxation and imagery on falls self-efficacy: a randomized controlled trial.

Science.gov (United States)

Kim, Bang Hyun; Newton, Roberta A; Sachs, Michael L; Glutting, Joseph J; Glanz, Karen

2012-06-01

To examine the effects of guided relaxation and imagery (GRI) on improvement in falls self-efficacy in older adults who report having a fear of falling. Randomized, controlled trial with allocation to GRI or guided relaxation with music of choice. General community. Ninety-one men and women aged 60 to 92. Participants were randomized to listen to a GRI audio compact disk (intervention group) or a guided relaxation audio compact disk and music of choice (control group) twice a week for 6 weeks for 10 minutes per session. Primary outcome measure was the Short Falls Efficacy Scale-International (FES-I). Secondary outcome measures were the Leisure Time Exercise Questionnaire (LTEQ) and the Timed Up and Go (TUG) mobility test. GRI participants reported greater improvements on the Short FES-I (P = .002) and LTEQ (P = .001) scores and shorter time on the TUG (P = .002) than the guided relaxation and music-of-choice group. GRI was more effective at increasing falls self-efficacy and self-reported leisure time exercise and reducing times on a simple mobility test than was guided relaxation with music of choice. GRI is an effective, simple, low-cost tool for older adults to improve falls self-efficacy and leisure time exercise behaviors. © 2012, Copyright the Authors Journal compilation © 2012, The American Geriatrics Society.

From corporate social responsibility (CSR to sustainability – Trend of social reporting in banking organization

Directory of Open Access Journals (Sweden)

Shirley Mo-Ching Yeung

2014-11-01

Full Text Available Riding on the key findings of Yeung (2011 for the four main factors for a framework of CSR for banks: (1 internal management –implementing meaningful strategy, (2 external management – accountability for creditability, (3 internal management - process and people management; and (4 external management – consideration of stakeholders, this paper has reviewed the sustainability-related activities of a major bank in Hong Kong for the past eight years to build a framework for sustainability via qualitative and quantitative analysis of N’ vivo in this research. Five main dimensions are identified for fulfilling the principles of sustainability and the seven dimensions of CSR: 1 community – caring and disclosure, 2 consumers – products and services, 3 environmental issues – certification and schemes, 4 staff issues – talent development and 5 supply chain – performance. There is a growing emphasis on community issues of caring which embed talent development of staff issues (e.g. impacts on skill strengthening and supply chain issues of performance which embed the environmental concerns and services issues (e.g. impacts on safety and risk-reducing policy. By understanding the reporting elements of sustainability-related reports, it is expected that transparency of community, staff and supply chain issues is needed to gain trust from the public for sustainability. This research is managerially and strategically relevant and topical. However, more sustainability-related reports from banks of other countries are required to generate a holistic picture for managing and reporting sustainability and CSR related activities.

Alternative aviation jet fuel sustainability evaluation report - task 3 : sustainability criteria and rating systems for the use in aircraft alternative fuel supply chain

Science.gov (United States)

2013-03-31

This report identifies criteria that can be used to evaluate the sustainability of biofuels introduced into the aviation fuel supply chain. It describes the inputs, criteria and outputs that can be used in a sustainability rating system. It identifie...

Sustainable NREL - Site Sustainability Plan FY 2015

Energy Technology Data Exchange (ETDEWEB)

None, None

2015-01-01

NREL's Site Sustainability Plan FY 2015 reports on sustainability plans for the lab for the year 2015 based on Executive Order Goals and provides the status on planned actions cited in the FY 2014 report.

The sustainable nuclear energy technology platform. A vision report

International Nuclear Information System (INIS)

2007-01-01

Nuclear fission energy can deliver safe, sustainable, competitive and practically carbon-free energy to Europe's citizens and industries. Within the framework of the Strategic Energy Technology Plan (SET Plan), the European Commission's stakeholders in this field have formulated a collective vision of the contributions this energy could make towards Europe's transition to a low-carbon energy mix by 2050, with the aim of integrating and expanding R and D capabilities in order to further this objective. The groundwork has been prepared by the stakeholders listed in Annex II, within the framework of two EURATOM FP6 (Sixth Framework Programme) Coordination Actions, namely SNF-TP (Sustainable Nuclear Fission Technology Platform) and PATEROS (Partitioning and Transmutation European Road-map for Sustainable Nuclear Energy), with contributions from Europe's technical safety organisations. This vision report prepares the launch of the European Technology Platform on Sustainable Nuclear Energy (SNE-TP). It proposes a vision for the short-, medium- and long-term development of nuclear fission energy technologies, with the aim of achieving a sustainable production of nuclear energy, a significant progress in economic performance, and a continuous improvement of safety levels as well as resistance to proliferation. In particular, this document proposes road-maps for the development and deployment of potentially sustainable nuclear technologies, as well as actions to harmonize Europe's training and education, whilst renewing its research infrastructures. Public acceptance is also an important issue for the development of nuclear energy. Therefore, research in the fields of nuclear installation safety, protection of workers and populations against radiation, management of all types of waste, and governance methodologies with public participation will be promoted. The proposed road-maps provide the backbone for a strategic research agenda (SRA) to maintain Europe's leadership in

Assessing the evolution of sustainability reporting in the mining sector.

Science.gov (United States)

Perez, Fabiana; Sanchez, Luis E

2009-06-01

Since the 1990s several large companies have been publishing nonfinancial performance reports. Focusing initially on the physical environment, these reports evolved to consider social relations, as well as data on the firm's economic performance. A few mining companies pioneered this trend, and in the last years some of them incorporated the three dimensions of sustainable development, publishing so-called sustainability reports. This article reviews 31 reports published between 2001 and 2006 by four major mining companies. A set of 62 assessment items organized in six categories (namely context and commitment, management, environmental, social and economic performance, and accessibility and assurance) were selected to guide the review. The items were derived from international literature and recommended best practices, including the Global Reporting Initiative G3 framework. A content analysis was performed using the report as a sampling unit, and using phrases, graphics, or tables containing certain information as data collection units. A basic rating scale (0 or 1) was used for noting the presence or absence of information and a final percentage score was obtained for each report. Results show that there is a clear evolution in report's comprehensiveness and depth. Categories "accessibility and assurance" and "economic performance" featured the lowest scores and do not present a clear evolution trend in the period, whereas categories "context and commitment" and "social performance" presented the best results and regular improvement; the category "environmental performance," despite it not reaching the biggest scores, also featured constant evolution. Description of data measurement techniques, besides more comprehensive third-party verification are the items most in need of improvement.

User needs in Sustainability Reporting: Perspectives of Stakeholders in Ireland

NARCIS (Netherlands)

O'Dwyer, B.; Unerman, J.; Hession, E.

2005-01-01

By means of a questionnaire survey, this paper ascertains and analyses the views of a number of Irish stakeholders regarding the adequacy and potential of corporate sustainability reporting to meet their information needs and help them hold corporations to account. The study focuses on ascertaining

Local Sustainable Energy Assessment Report of Quang Tri in Vietnam

DEFF Research Database (Denmark)

Andersen, Jan; Lund, Søren

The publication reports a sustainable energy assessment at the local project site of the HighARCS project in Nainital, Uttarakhand and Buxa, West Bengal, India. The assessment has been made as a contribution to the elaboration of biodiversity conservation and livelihoods improvement action plans...

Report on the Third Workshop on Sustainable Software for Science: Practice and Experiences (WSSSPE3

Directory of Open Access Journals (Sweden)

Daniel S. Katz

2016-10-01

Full Text Available This report records and discusses the Third Workshop on Sustainable Software for Science: Practice and Experiences (WSSSPE3. The report includes a description of the keynote presentation of the workshop, which served as an overview of sustainable scientific software. It also summarizes a set of lightning talks in which speakers highlighted to-the-point lessons and challenges pertaining to sustaining scientific software. The final and main contribution of the report is a summary of the discussions, future steps, and future organization for a set of self-organized working groups on topics including developing pathways to funding scientific software; constructing useful common metrics for crediting software stakeholders; identifying principles for sustainable software engineering design; reaching out to research software organizations around the world; and building communities for software sustainability. For each group, we include a point of contact and a landing page that can be used by those who want to join that group’s future activities. The main challenge left by the workshop is to see if the groups will execute these activities that they have scheduled, and how the WSSSPE community can encourage this to happen.

Report on the Third Workshop on Sustainable Software for Science: Practice and Experiences (WSSSPE3)

Science.gov (United States)

Katz, Daniel S.; Choi, Sou-Cheng T.; Niemeyer, Kyle E.; Hetherington, James; Löffler, Frank; Gunter, Dan; Idaszak, Ray; Brandt, Steven R.; Miller, Mark A.; Gesing, Sandra; Jones, Nick D.; Weber, Nic; Marru, Suresh; Allen, Gabrielle; Penzenstadler, Birgit; Venters, Colin C.; Davis, Ethan; Hwang, Lorraine; Todorov, Ilian; Patra, Abani; de Val-Borro, Miguel

2016-02-01

This report records and discusses the Third Workshop on Sustainable Software for Science: Practice and Experiences (WSSSPE3). The report includes a description of the keynote presentation of the workshop, which served as an overview of sustainable scientific software. It also summarizes a set of lightning talks in which speakers highlighted to-the-point lessons and challenges pertaining to sustaining scientific software. The final and main contribution of the report is a summary of the discussions, future steps, and future organization for a set of self-organized working groups on topics including developing pathways to funding scientific software; constructing useful common metrics for crediting software stakeholders; identifying principles for sustainable software engineering design; reaching out to research software organizations around the world; and building communities for software sustainability. For each group, we include a point of contact and a landing page that can be used by those who want to join that group's future activities. The main challenge left by the workshop is to see if the groups will execute these activities that they have scheduled, and how the WSSSPE community can encourage this to happen.

DAMPAK SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN DAN RISIKO PERUSAHAAN (Studi Empiris Perusahaan Yang Masuk Ke SRIKEHATI Tahun 2009-2010

Directory of Open Access Journals (Sweden)

Ririh Dian Pratiwi

2014-12-01

Full Text Available Tujuan dari penelitian ini adalah untuk menganalisis dampak pengungkapan sustainability report terhadap kinerja  keuangan dan risiko perusahaan. Profitabilitas digunakan untuk mengukur kinerja keuangan dan DER  sebagai ukuran dari risiko. Sampel dari penelitian ini adalah perusahaan yang mengungkapkan sustainability report dan telah terdaftar di SRIKEHATI. Data dikumpulkan dengan metode purposive sampling. Penelitian ini menggunakan regresi  sebagai alat analisis. Hasil penelitian menunjukkan bahwa pengungkapan sustainability report mempengaruhi kinerja keuangan perusahaan namun berpengaruh negatif signifikan terhadap risiko perusahaan. The purpose of this study is to analyze the impact of the disclosure of sustainability report on financial performance and company risk. Profitability is used to measure the financial performance and DER as a measure of risk . The sample this study is that companies disclose sustainability report and has been listed on SRIKEHATI. Data collected by purposive sampling method . This study uses regression method approach. The results showed that the sustainability report disclosures affect its financial performance but significant negative effect on the risk of the company .

Integrating technology into business strategy

International Nuclear Information System (INIS)

Burnett, W.M.

1997-01-01

The development and application of new technology has been a major factor in the worldwide growth of natural gas use. In an increasingly competitive gas industry, technology will continue to be a major driving force. However, funding for research, development, and commercialization is under pressure as competition puts pressure on all costs. Natural gas R and D budgets have been reduced in recent years in the United States, United Kingdom, and Japan. To sustain the important role of technology and to most effectively use the limited funds available, technologists must learn to address business issues, not just technology issues. This paper will discuss how the Gas Research Institute has aligned its program with the business strategies of its U.S. members. To accomplish realignment, GRI studied the R and D processes of successful competitive industries. As a result, GRI changed its strategic planning, goal setting, program implementation, and results measurement processes. The result is a more focused technology effort that addresses key business needs. The paper describes specific examples where technology development has been aligned with critical business needs and outlines the GRI RD and C stage-gate process used to implement GRI-funded projects. (au)

Sustainability Assessment and Reporting in Agriculture Sector

OpenAIRE

Edward Kassem; Oldřich Trenz; Jiří Hřebíček; Oldřich Faldík

2017-01-01

Sustainability assessment is a mainstream business activity that demonstrates the link between the organization’s strategy and commitment to a sustainable global economy. Sustainability indicators describe the environmental, social, economic and governance performance of Small and Medium‑sized Businesses/Enterprises (SMB/SME). Unfortunately, their implementations in the Czech Republic show a low level of engagement in sustainability assessment. The paper presents the results of the authors’ r...

Sustainable refurbishment of exterior walls and building facades. Final report, Part B - General refurbishment concepts

Energy Technology Data Exchange (ETDEWEB)

Vares, S.; Pulakka, S.; Toratti, T. [and others

2012-11-01

This report is the second part of the final report of Sustainable refurbishment of building facades and exterior walls (SUSREF). SUSREF project was a collaborative (small/medium size) research project within the 7th Framework Programme of the Commission and it was financed under the theme Environment (including climate change) (Grant agreement no. 226858). The project started in October 1st 2009 and ended in April 30th 2012. The project included 11 partners from five countries. SUSREF developed sustainable concepts and technologies for the refurbishment of building facades and external walls. This report together with SUSREF Final report Part B and SUSREF Final Report Part C introduce the main results of the project. Part A focuses on methodological issues. The descriptions of the concepts and the assessment results of the developed concepts are presented in SUSREF Final report part B (generic concepts) and SUSREF Final report Part C (SME concepts). The following list shows the sustainability assessment criteria defined by the SUSREF project. These are Durability; Impact on energy demand for heating; Impact on energy demand for cooling; Impact on renewable energy use potential; Impact on daylight; Environmental impact of manufacture and maintenance; Indoor air quality and acoustics; Structural stability; Fire safety; Aesthetic quality; Effect on cultural heritage; Life cycle costs; Need for care and maintenance; Disturbance to the tenants and to the site; Buildability. This report presents sustainability assessment results of general refurbishment concepts and gives recommendations on the basis of the results. The report covers the following refurbishment cases - External insulation - Internal insulation - Cavity wall insulation - Replacement Insulation during renovation.

Analysis on The Society Indicator of Corporate Social Responsibility (CSR of PT Antam

Directory of Open Access Journals (Sweden)

Nuraini Sari

2013-11-01

Full Text Available Stakeholders believe that CSR report of a company provides significant information as well as the financial information reported in financial statement. The purpose of this research is to analyze the comprehensiveness and information on society indicator stated in the Corporate Social Responsibility (CSR reporting. The Global Reporting Initiative’s (GRI Sustainability Reporting Guidelines (version 3.1 provides indicators to analyze the CSR of company. This research focuses on society aspect as one of the performance indicators. Comprehensive reporting contains three types of information: (i vision and goals, (ii management approach, and (iii performance indicator. The methodology used in this research was data collection. This research analyzed the disclosure of society aspect by PT Antam on their financial statement and annual CSR report for the year 2012. The result of this research explains that PT Antam’s sustainability report for the year 2012 was comprehensive because they reported all the six aspects of society indicator. However, PT Antam failed to report the total value of financial and in kind contributions to political parties, politicians, and related institutions by country (SO6 as part of public policy aspect in their sustainability report.

Transparency or Marketing Strategy: An Analysis of 2012 and Sustainability Report 2013 Published By the Corinthians

Directory of Open Access Journals (Sweden)

José Carlos Marques

2016-01-01

Full Text Available This paper intends analyze how the Sport Club Corinthians Paulista, traditional sports club founded in 1910 in São Paulo (SP, provides transparency in reporting of their sustainability reports published since 2009. To this end, the corpus of analysis are the 2012 and 2013 Sustainability Reports, years that marked the history of the club due to facts that are opposed by his extraordinary character. The year 2012 was marked by unprecedented glory as victories in the Copa Libertadores and the FIFA Club World Championship in its new format. Since the year 2013 was evidenced by unexpected tragedies, like the death of a Bolivian fan for starting the club in the Copa Libertadores and accidents involving workers in the construction of the new stadium of Corinthians, which would be used as one of the World Cup 2014 in Brazil. To see if there was balance between publications was used as a methodology content analysis and quantitative research. As a result it was found that the club was not fully transparent and non-paid accounts with a total balance through their Sustainability Reports, which did not show clearly and convincingly, positioning the Corinthians regarding the matters analyzed. Used for this purpose, the Sustainability Reports are just a marketing piece, whose purpose is only disclose euphoric manner the actions and activities of the organization. Finally, this paper aims to contribute to the studies on the use of transparency in reporting of sustainability reports, not exhausting the subject matter and leaving open topic for further analyzes.

Light Water Reactor Sustainability Constellation Pilot Project FY11 Summary Report

International Nuclear Information System (INIS)

Johansen, R.

2011-01-01

Summary report for Fiscal Year 2011 activities associated with the Constellation Pilot Project. The project is a joint effor between Constellation Nuclear Energy Group (CENG), EPRI, and the DOE Light Water Reactor Sustainability Program. The project utilizes two CENG reactor stations: R.E. Ginna and Nine Point Unit 1. Included in the report are activities associate with reactor internals and concrete containments.

Systematic Assessment Through Mathematical Model For Sustainability Reporting In Malaysia Context

Science.gov (United States)

Lanang, Wan Nurul Syahirah Wan; Turan, Faiz Mohd; Johan, Kartina

2017-08-01

Sustainability assessment have been studied and increasingly recognized as a powerful and valuable tool to measure the performance of sustainability in a company or industry. Nowadays, there are many existing tools that the users can use for sustainable development. There are various initiatives exists on tools for sustainable development, though most of the tools focused on environmental, economy and social aspects. Using the Green Project Management (GPM) P5 concept that suggests the firms not only needs to engage in mainly 3Ps principle: planet, profit, people responsible behaviours, but also, product and process need to be included in the practices, this study will introduce a new mathematical model for assessing the level of sustainability practice in the company. Based on multiple case studies, involving in-depth interviews with senior directors, feedback from experts, and previous engineering report, a systematic approach is done with the aims to obtain the respective data from the feedbacks and to be developed into a new mathematical model. By reviewing on the methodology of this research it comprises of several phases where it starts with the analyzation of the parameters and criteria selection according to the Malaysian context of industry. Moving on to the next step is data analysis involving regression and finally the normalisation process will be done to determine the result of this research either succeeded or not. Lastly, this study is expected to provide a clear guideline to any company or organization to assimilate the sustainability assessment in their development stage. In future, the better understanding towards the sustainability assessment is attained to be aligned unitedly in order to integrated the process approach into the systematic approach for the sustainability assessment.

2010-2014: A Comparative Evolution of Sustainability Reporting and Its Assurance in Europe and the U.S.A.

Directory of Open Access Journals (Sweden)

Tînjală Diana-Maria

2015-03-01

Full Text Available The concept of sustainability has evolved to encompass environmental, social and governance issues regarding corporate behaviour. For the last few years, stakeholders have begun putting pressure on companies to report on sustainability issues. Several national and international regulations and standards have been adopted to guide companies in their reporting. To ensure the accuracy and comparability of non-financial data needed for the stakeholders' decision making process, there is an increasing preference for the external assurance of sustainability reporting. The internationally recognized CSR report assurance standards are the International Standard on Assurance Engagements, ISAE 3000, and AccountAbility's AA1000 Assurance Standard (AA1000AS. This study focuses on the evolution of corporate sustainability reporting, using two non-financial indicators: ESG reporting, and Assurance of ESG reporting. The data for the study is based on content analysis of both CSR reports and corporate websites, courtesy of Sustainalytics. We assessed the evolution of the two indicators from June 2010 to February 2014, for 50 listed European companies and 50 American ones. The comparative approach illustrates the different evolutions of sustainability in Europe and the USA, emphasising the need for stronger regulations and guidelines in the USA, similar to those already implemented in European Countries. For the selected time period, US companies are shown to be worse reporters than European ones, having a negligible number of reports externally verified.

The sustainable nuclear energy technology platform. A vision report

Energy Technology Data Exchange (ETDEWEB)

NONE

2007-07-01

Nuclear fission energy can deliver safe, sustainable, competitive and practically carbon-free energy to Europe's citizens and industries. Within the framework of the Strategic Energy Technology Plan (SET Plan), the European Commission's stakeholders in this field have formulated a collective vision of the contributions this energy could make towards Europe's transition to a low-carbon energy mix by 2050, with the aim of integrating and expanding R and D capabilities in order to further this objective. The groundwork has been prepared by the stakeholders listed in Annex II, within the framework of two EURATOM FP6 (Sixth Framework Programme) Coordination Actions, namely SNF-TP (Sustainable Nuclear Fission Technology Platform) and PATEROS (Partitioning and Transmutation European Road-map for Sustainable Nuclear Energy), with contributions from Europe's technical safety organisations. This vision report prepares the launch of the European Technology Platform on Sustainable Nuclear Energy (SNE-TP). It proposes a vision for the short-, medium- and long-term development of nuclear fission energy technologies, with the aim of achieving a sustainable production of nuclear energy, a significant progress in economic performance, and a continuous improvement of safety levels as well as resistance to proliferation. In particular, this document proposes road-maps for the development and deployment of potentially sustainable nuclear technologies, as well as actions to harmonize Europe's training and education, whilst renewing its research infrastructures. Public acceptance is also an important issue for the development of nuclear energy. Therefore, research in the fields of nuclear installation safety, protection of workers and populations against radiation, management of all types of waste, and governance methodologies with public participation will be promoted. The proposed road-maps provide the backbone for a strategic research agenda (SRA) to maintain

O Relato da Sustentabilidade no Setor da Construção Civil: um estudo comparativo entre Brasil, EUA e Portugal

Directory of Open Access Journals (Sweden)

Manuel Emílio Castelo Branco

2012-08-01

Full Text Available The aim of this project is to investigate the disclosure level of economic, social and environmental issues that companies in the construction industry show in their sustainability and financial reports and also websites, which are based in the GRI guidelines. Content analysis of sustainability and financial reports, and also websites from 24 of the 30 biggest construction companies in Portugal, Brazil and the U.S. were made. The findings support the premise that: a the country in which the construction company is located influences the level of disclosure of this sector; and bthe level of disclosure of economic, social and environmental indicators of Portuguese construction companies are more detailed than the average level of disclosure by Brazilian and US construction companies. The results of this study are restricted to the sample, and as a suggestion for future research, there is the need for qualitative analysis of the dissemination of sustainable indicators, evaluation and measurement of environmental risks, investigate the reflection that the information disclosure has in the sustainable value of the company, check if there is a model appropriate for the dissemination of sustainability reports, and elaborate a study that address on environmental performance indicators.

The Influence of Board of Directors, Independent Board of Commissioners, Leverage, and Corporate Activities To Disclosure of Sustainability Report.

Directory of Open Access Journals (Sweden)

Eria Nissa Awalia

2015-07-01

Full Text Available This research was intended to examine the influences of board of directors, board of independent commissioner, leverage, and activity of company toward sustainability report disclosure. Sustainability Report Disclosure is the dependent variable sinthis research were measured by GRIG 3.1 Content Index and Checklists. For the independent variables in this research, using board of directors were measured by sum of directors meetings, board of in dependent commissioner were measured by proportion of independent commissioner, leverage were measured by debt to equity, activity of company were measured by total asset turnover. This research uses secondary data which is financial statement. and sustainability report from Indonesian Stock Exchange Listed Companies in 2010-2012. While the sampling method used was purposive sampling method which is overall 39 observations. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that board of directors, and leverage have no significant influence to sustainability report disclosure. The other hand activity of company has positive influence and significant to sustainability report disclosure. And Board of independent commissioner has negative influence and significant to sustainability reporting disclosure.

Sustainability Reporting for Start ups:Recommendations for customized Instruments to promote Sustainability

OpenAIRE

Schäfer, Barbara

2015-01-01

Sustainable development can be enforced by external interventions, such as laws and regulations. Sustainability research however finds that innovation, often emerging in the form of entrepreneurship, has the largest potential to contribute to sustainable development.Entrepreneurship is considered an important driver of economic growth, job creation and productivity. New businesses show innovative and creative potential to replace old products and to contribute to quality of life improvements....

Dialektika Dan Refleksi Kritis Realitas “Sustainability” Dalam Praktik Sustainability Reporting: Sebuah Narasi Habermasian

OpenAIRE

Dewi, I Gusti Ayu Agung Omika

2010-01-01

This study aims at achieving the understanding about sustainability reality which is reflected in the practice of sustainability reporting on State-Owned Enterprise of mine sector which is go public in Indonesian Stock Exchange. The paradigm of this study differs from the previous accounting researches which is used legitimacy theory as an analysis instrument. The analysis method which is used in this study is critical dialectic method on document in order to reflect sustainability reality in...

The Environmental Responsibility of the World’s Largest Banks

Directory of Open Access Journals (Sweden)

Ryszawska Bożena

2018-03-01

Full Text Available Sustainability transition is changing the role and function of banks, specially their products and services also in relation to stakeholders. Banks are one of the main actors supporting the transition to sustainable economy. The purpose of this study is to emphasise the role of world’s largest banks in that process. Banks are slowly responding to the new demand of sustainability and responsibility, and they try to align with it. The paper is based on an overview of the world’s five largest banks that employ corporate social responsibility (CSR reporting standards, together with detailed enumeration of pro-environmental activities included in the reports. The first section of this paper presents the most popular approaches to the problem at hand, as reported in professional literature. Section two presents the characteristics of the CSR actions in banks. The third section discusses the environmental actions of the biggest banks in Global Reporting Initiative (GRI reporting the most popular standard for reporting non-financial information. And the last part of the paper presents the conclusions resulting from the article. The research was conducted using a variety of sources, such as scientific articles, statistical data, CSR reports of the world’s largest banks, as well reporting principles and standard disclosures. The basic method used in the process of writing was a critical analysis of literature and reports concerning the CSR reporting standards, environmental responsibilities of different kinds of entities, as well as own observations based on special reports of banks. In the article, also the analysis of financial market data, induction method and comparison method have been used. The main conclusions of the analysis of the CSR reports disclosed by the world’s largest banks confirm all three of the theses presented in the article. The findings suggest that the banks under study can be regarded as environmentally responsible

Environment and safety research status report: 1993

International Nuclear Information System (INIS)

1993-03-01

The 1993 status report discusses ongoing and planned research activities in the GRI Environment and Safety Program. The objectives and goals, accomplishments, and strategy along with the basis for each project area are presented for the supply, end use, and gas operations subprograms. Within the context of these subprograms, contract status summaries under their conceptual titles are given for the following project areas: Gas Supply Environmental and Safety Research, Air Quality Research, End Use Equipment Safety Research, Gas Operations Safety Research, Liquefied Natural Gas, Safety Research, and Gas Operations Environmental Research

Is Green Regulation Effective or a Failure: Comparative Analysis between Bangladesh Bank (BB Green Guidelines and Global Reporting Initiative Guidelines

Directory of Open Access Journals (Sweden)

Md. Abdul Kaium Masud

2018-04-01

Full Text Available Green reporting and green regulation have been commonly used in the sustainability movement. This study evaluates Bangladesh Bank’s (BB’s green regulation by considering the global reporting initiative (GRI of environmental regulation along with self-determined content to justify BB’s institutional effort in the banking sector. The analytical study has considered secondary data of all listed banks on the Dhaka Stock Exchange between 2013 to 2016. A multi-theoretical framework has been adopted in which the research is comprised of institutional, stakeholder, and legitimacy theories. Considering the analytical research, we have drawn-up a green reporting score and undertaken SWOT analysis. The results of the study have identified the narrow coverage of BB’s regulation and strategic limitations. Moreover, the findings of the study show that banking companies disclosed more green information in line with BB’s regulation. Furthermore, our analysis has found the lack of transparency of green reporting in terms of absent global reporting as well as external verification. Additionally, we have documented that BB’s regulation falls into a legitimacy threat owing to political, corporate, and social responsibility. Therefore, we concluded that for BB to overcome all possible weaknesses and threats, it should consider all possible opportunities for a holistic international reporting framework while taking into account a transparent financial sector.

Sustainability Reporting in Fishing Industry Management - Regulation versus Voluntarism

Directory of Open Access Journals (Sweden)

Susan Wild

2008-09-01

Full Text Available A growing number of major corporations and industry organizations now overtly advocate thegeneral concept of corporate social and environmental responsibility, commonly emphasising the‘business case’ for such behaviour on the basis that it is ‘good for business’. Many now report totheir stakeholders on a voluntaristic basis a range of information regarding their impacts on thesocial and physical environment in which they operate.Intrinsic to the business case model is the argument that an optimal balance between the needs ofeconomic growth and the sustainable management of natural resources can best be attainedthrough the conventional mechanisms of corporate governance and voluntary corporate activity,rather than by imposition of governmental regulation. This view implies, however, that wherethe exigencies of environmental sustainability conflict with those of economic imperatives, thelatter must take precedence.A view oppositional to that of the business case instead promotes an intensified interventionistapproach towards natural resource management, advocating increased governmental regulationand control, including the mandating, standardization and independent verification of corporatesustainability reporting. This view gives precedence to public good concepts of natural resourcemanagement, prioritising intra- and inter-generational equity and human rights theories as tonatural resource distribution, and challenges traditional economic approaches to the relationalintersects of business, politics and environment science.This paper considers the relative claims for efficacy in achieving desirable corporateenvironmental behaviours of the business case and voluntary self-regulation model, vis-à-visthose for extended mandatory governmental control, utilizing the exemplar of voluntarysustainability reporting in the New Zealand fishing industry.

Evaluation of process costs for small-scale carbon dioxide removal from natural gas. Topical report, September 1989-December 1989

International Nuclear Information System (INIS)

Changela, M.K.; Reading, G.J.; Echterhoff, L.W.

1991-08-01

The report establishes the cost of producing pipeline quality gas on a small scale from high carbon dioxide subquality natural gas. Two processing technologies are evaluated: conventional diethanolamine (DEA) absorption and membrane separation. Comparison of the established costs shows both capital and operating cost advantages for small-scale membrane applications. Membranes offer higher cost savings at low feed flow rates and high carbon dioxide feed contents. Membranes are produced in modules, thus they do not exhibit economies of scale. This works to their advantage for removing carbon dioxide on a small scale. Processing costs for amine systems are more sensitive to economies of scale, and thus decrease more rapidly than for membranes at higher feed flow rates. The report shows that membranes have a definite market niche within the natural gas processing arena. For economic reasons, membranes will likely become the technology of choice for small-scale systems that treat high carbon dioxide content natural gas streams. However, amines will continue to service large-scale systems and applications where deep carbon dioxide removal is required. A related report (GRI Report No. GRI-91/0093 entitled, 'Technical Evaluation of Hybrid Membrane/DEA Modeling') shows that hybrid systems, the integration of membranes and amines, also offer the potential to lower processing costs

Sustainability, accountability and corporate governance: Exploring multinationals' reporting practices

OpenAIRE

Kolk, A.

2008-01-01

Recent years have seen a rapid increase in accountability pressures on particularly large global companies. The increased call for transparency comes from two different angles, which show some (potential) convergence in terms of topics and audiences: accountability requirements in the context of corporate governance, which expand to staff-related, ethical aspects; and sustainability reporting that has broadened from environment only to social and financial issues. This article examines to wha...

Local Sustainable Energy Assessment Report of the Guandong Province in China

DEFF Research Database (Denmark)

Andersen, Jan; Lund, Søren

The publication reports a sustainable energy assessment at the local project site of the HighARCS project in Shaoguan, Guangdong Province, China. The assessment has been made as a contribution to the elaboration of biodiversity conservation and livelihoods improvement action plans. It proposes...

Choosing a sustainable future: The report of the National Commission on the Environment

International Nuclear Information System (INIS)

Anon.

1993-01-01

This report focuses selectively on issues and concepts that appear to have the highest priority in terms of meeting the goal of sustainable development. The US Environmental Protection Agency also is a focus, and inquiry and recommendations are limited to US policy rather than proposing global environmental policies. Issues addressed in the full report include the following: measurable environmental progress and major problem areas; importance of leadership; healthy economics and market forces; serious and long term change in how the US produces and uses energy; long range shift in auto technology for transportation using alternative sources of energy; agriculture; manufacturing; population growth; land-use planning; integration of environmental values in to policy and decisionmaking; environmental education and ethic responsibility. The commission states: Sustainable development is predicated on the recognition that economic and environmental goals are inextricably linked, and The United States must have a long-term strategy for pursuing the goal of sustainable development

Integrating sustainable development into the Fourth Assessment Report of the Intergovernmental Panel on Climate Change

International Nuclear Information System (INIS)

Najam, Adil; Rahman, Atiq A.; Huq, Saleemul; Sokona, Youba

2003-01-01

This paper reviews how sustainable development was treated in prior assessment reports of the Intergovernmental Panel on Climate Change (IPCC) and presents proposals on how it might be integrated into the forthcoming Fourth Assessment Report (AR4). There has been a steady, but slow, increase in the exposure and treatment of sustainable development in each subsequent IPCC assessment. However, much more remains to be done if the mandate provided in the United Nations Framework Convention on Climate Change (UNFCCC) is to be met. The paper argues that the AR4 can take three practical steps in making the integration more complete. First, at the conceptual level, equity concerns should be made a more pervasive, even central, focus of the AR4. Second, at the analytical level, the examination of alternative development pathways begun during the TAR process needs to be continued and expanded. Third, at the operational level, the AR4 should deal with sustainable development in all its chapters rather than relegating it to a peripheral few, should broaden the base of expertise reflected in its panels of authors and reviewers, and should commission a companion special report on climate change and sustainable development

Materiality and external assurance in corporate sustainability reporting: An exploratory study of UK house builders

OpenAIRE

Jones, Peter; Comfort, Daphne; Hillier, David

2015-01-01

This paper provides a preliminary examination of the extent to which the UK’s leading house builders are embracing the concept of materiality and commissioning independent external assurance as part of their sustainability reporting processes and to offer some wider reflections on materiality and external assurance in sustainability reporting.\\ud \\ud The paper begins with a review of the characteristics of materiality and external assurance and a brief outline of house building in the UK and ...

Sustainability Logistics Basing - Science and Technology Objective - Demonstration; Industry Assessment and Demonstration Final Report

Science.gov (United States)

2017-08-14

TECHNICAL REPORT AD ________________ NATICK/TR-17/019 SUSTAINABILITY ...LOGISTICS BASING – SCIENCE & TECHNOLOGY OBJECTIVE – DEMONSTRATION; INDUSTRY ASSESSMENT AND DEMONSTRATION FINAL REPORT by Elizabeth D. Swisher and...Benjamin J. Campbell August 2017 Final Report December 2014 – February 2016 Approved for public release; distribution is

Materiality and external assurance in corporate sustainability reporting: an exploratory study of Europe’s leading commercial property companies

OpenAIRE

Jones, Peter; Hillier, David; Comfort, Daphne

2016-01-01

The aims of this paper are to provide a preliminary examination of the extent to which Europe’s leading commercial property companies are embracing the concept of materiality and commissioning independent external assurance as part of their sustainability reporting processes and to offer some wider reflections on materiality and external assurance in sustainability reporting.\\ud \\ud \\ud The paper begins with an introduction to corporate sustainability,an outline of the European property marke...

Implementation of national sustainable development strategy 2010-2013, towards a green and fair economy. First report to Parliament

International Nuclear Information System (INIS)

2011-01-01

This report proposes a presentation of the strategy by distinguishing several challenges. For each of them, the report describes the context, presents a key measure or a key indicator, describes the different strategic choices, and gives some quantitative objectives. These challenges are: sustainable consumption and production, knowledge society (education and training, research and development), governance, climate change and energy, sustainable transport and mobility, biodiversity and natural resource preservation and management, public health and risk prevention and management, demography, immigration and social inclusion, international challenges in terms of sustainable development and poverty in the word. A table precisely presents the various sustainable development indicators

Circular economy in corporate sustainability strategies: A review of corporate sustainability reports in the fast-moving consumer goods sector

DEFF Research Database (Denmark)

Stewart, Raphaëlle Marie Marianne; Niero, Monia

2018-01-01

that Circular Economy has started to be integrated into the corporate sustainability agenda. Most reported activities are oriented toward the main product and packaging, focusing on end-of-life management and sourcing strategies, and to a lesser extent on circular product design and business model strategies...

Report on the Second Workshop on Sustainable Software for Science: Practice and Experiences (WSSSPE2)

Science.gov (United States)

Katz, Daniel S.; Choi, Sou-Cheng T.; Wilkins-Diehr, Nancy; Chue Hong, Neil; Venters, Colin C.; Howison, James; Seinstra, Frank; Jones, Matthew; Cranston, Karen; Clune, Thomas L.; de Val-Borro, Miguel; Littauer, Richard

2016-02-01

This technical report records and discusses the Second Workshop on Sustainable Software for Science: Practice and Experiences (WSSSPE2). The report includes a description of the alternative, experimental submission and review process, two workshop keynote presentations, a series of lightning talks, a discussion on sustainability, and five discussions from the topic areas of exploring sustainability; software development experiences; credit & incentives; reproducibility & reuse & sharing; and code testing & code review. For each topic, the report includes a list of tangible actions that were proposed and that would lead to potential change. The workshop recognized that reliance on scientific software is pervasive in all areas of world-leading research today. The workshop participants then proceeded to explore different perspectives on the concept of sustainability. Key enablers and barriers of sustainable scientific software were identified from their experiences. In addition, recommendations with new requirements such as software credit files and software prize frameworks were outlined for improving practices in sustainable software engineering. There was also broad consensus that formal training in software development or engineering was rare among the practitioners. Significant strides need to be made in building a sense of community via training in software and technical practices, on increasing their size and scope, and on better integrating them directly into graduate education programs. Finally, journals can define and publish policies to improve reproducibility, whereas reviewers can insist that authors provide sufficient information and access to data and software to allow them reproduce the results in the paper. Hence a list of criteria is compiled for journals to provide to reviewers so as to make it easier to review software submitted for publication as a "Software Paper."

Sustainable refurbishment of exterior walls and building facades. Final report, Part A - Methods and recommendations

Energy Technology Data Exchange (ETDEWEB)

Hakkinen, T. (ed.)

2012-11-01

This report is the final report of Sustainable refurbishment of building facades and exterior walls (SUSREF). SUSREF project was a collaborative (small/medium size) research project within the 7th Framework Programme of the Commission and it was financed under the theme Environment (including climate change) (Grant agreement no. 226858). The project started in October 1st 2009 and ended in April 30th 2012. The project included 11 partners from five countries. SUSREF developed sustainable concepts and technologies for the refurbishment of building facades and external walls. This report together with SUSREF Final report Part B and SUSREF Final Report Part C introduce the main results of the project. Part A focuses on methodological issues. The descriptions of the concepts and the assessment results of the developed concepts are presented in SUSREF Final report part B (generic concepts) and SUSREF Final report Part C (SME concepts). (orig.)

Sustainable heat supply. Status report; Nachhaltige Waermeversorgung. Sachstandsbericht

Energy Technology Data Exchange (ETDEWEB)

Strohschein, Jan; Erdmenger, Christoph; Albert, Reihard (and others)

2007-03-15

The Federal Environmental Office views sustainable energy supply - of which the heat market is a decisive element - mostly under the aspect of climate protection and emission reduction of climate-relevant gases. If the heat market is to make a contribution here, the heat supply system must be reorganized. This publication of the Federal Environmental Office indicates fields of action in the heat market. The focus is on climate-friendly heat production, e.g. renewable energy sources, cogeneration systems, and higher energy efficiency. The full report can be downloaded from http://www.umweltbundesamt.de/klimaschutz/. (orig./AKB)

AREVA and sustainable development. 2002 report; AREVA et le developpement durable. Rapport 2002

Energy Technology Data Exchange (ETDEWEB)

NONE

2003-07-01

The performance indicators in this report reflect the major sustainable development impacts and challenges that Areva is facing as a group due to the very nature of its operations. They chose the calendar year as reporting period, from January 1 to December 31. This report covers all of the group operations in France and abroad. This report presents an overview of the major financial, social and environmental challenges facing the group. This report is a companion document to the annual activity report. (A.L.B.)

Environment - sustainable management of radioactive materials and radioactive - report evaluation

International Nuclear Information System (INIS)

2006-05-01

The economic affairs commission evaluated the report of M. Henri Revol on the law project n 315 of the program relative to the sustainable management of the radioactive materials and wastes. It precises and discusses the choices concerning the researches of the three axis, separation and transmutation, deep underground disposal and retrieval conditioning and storage of wastes. The commission evaluated then the report on the law project n 286 relative to the transparency and the security in the nuclear domain. It precises and discusses this text objectives and the main contributions of the Senate discussion. (A.L.B.)

Report on the Second Workshop on Sustainable Software for Science: Practice and Experiences (WSSSPE2

Directory of Open Access Journals (Sweden)

Daniel S. Katz

2016-02-01

Full Text Available This technical report records and discusses the Second Workshop on Sustainable Software for Science: Practice and Experiences (WSSSPE2. The report includes a description of the alternative, experimental submission and review process, two workshop keynote presentations, a series of lightning talks, a discussion on sustainability, and five discussions from the topic areas of exploring sustainability; software development experiences; credit & incentives; reproducibility & reuse & sharing; and code testing & code review. For each topic, the report includes a list of tangible actions that were proposed and that would lead to potential change. The workshop recognized that reliance on scientific software is pervasive in all areas of world-leading research today. The workshop participants then proceeded to explore different perspectives on the concept of sustainability. Key enablers and barriers of sustainable scientific software were identified from their experiences. In addition, recommendations with new requirements such as software credit files and software prize frameworks were outlined for improving practices in sustainable software engineering. There was also broad consensus that formal training in software development or engineering was rare among the practitioners. Significant strides need to be made in building a sense of community via training in software and technical practices, on increasing their size and scope, and on better integrating them directly into graduate education programs. Finally, journals can define and publish policies to improve reproducibility, whereas reviewers can insist that authors provide sufficient information and access to data and software to allow them reproduce the results in the paper. Hence a list of criteria is compiled for journals to provide to reviewers so as to make it easier to review software submitted for publication as a “Software Paper.” 

The Reporting and Sustainable Business Marketing

Directory of Open Access Journals (Sweden)

Ionel Jianu

2015-12-01

Full Text Available Companies have to communicate to be noticed on the market, to promote their services and products, and to give assurances that they are a credible partner in the relationship with stakeholders. In this article, starting from the importance of marketing communication in business, an index of sustainability communication was created for the companies listed on the Bucharest Stock Exchange for the period 2008–2009, during the financial crisis, seeking to show the awareness of the difficult moment and the use of communication. Then, based on the relevance of accounting information model, we study the relationship between the index of sustainability communication and the share price, basically its influence on the future performance of the company. The regression analysis emphasizes the positive influence of the index of sustainability communication on the share price.

LCA and Sustainability

DEFF Research Database (Denmark)

Moltesen, Andreas; Bjørn, Anders

2018-01-01

LCA is often presented as a sustainability assessment tool. This chapter analyses the relationship between LCA and sustainability. This is done by first outlining the history of the sustainability concept, which gained momentum with the Brundtland Commission’s report ‘Our Common Future report...... is then demonstrated, and the strategy of LCA to achieving environmental protection, namely to guide the reduction of environmental impacts per delivery of a function, is explained. The attempt to broaden the scope of LCA, beyond environmental protection, by so-called life cycle sustainability assessment (LCSA......) is outlined. Finally, the limitations of LCA in guiding a sustainable development are discussed....

SIMBOLIS ATAU SUBSTANTIF? ANALISIS PRAKTIK PELAPORAN CSR DAN KUALITAS PENGUNGKAPAN

Directory of Open Access Journals (Sweden)

Ryan Muhammad Nasution

2016-06-01

Full Text Available This research is aimed to test empirically the influence of three Corporate Social Responsibility reporting (CSR practices on the quality of CSR disclosure. Specifically, the research is conducted to determine whether the practices are substantive in nature, which is to improve the quality of disclosure as media of accountability to stakeholders; or simply symbolic to establish a company’s positive image. The three practices are the use of standalone CSR reports, Global Reporting Initiative (GRI frameworks, and external assurance services for CSR reports. This study uses a sample of 50 non-financial companies with large market capitalization listed in Indonesia Stock Exchange in 2011-2013. The results show that the use of standalone CSR reports negatively affects the quality of CSR disclosure, which is interpreted as a reflection of the symbolic approach in its preparation. Meanwhile, the use of external assurance services and the adoption of GRI has a positive influence. However, after several sensitivity tests, the results were mixed, and overall showed that GRI adoption did not improve the quality of disclosure. Thus, the research findings indicate that the use of external assurance services increases the quality of disclosure but there are still a lot of symbolic information in CSR disclosure in Indonesia, even though the company has already followed the GRI reporting framework.

Towards a new paradigm: Activity level balanced sustainability reporting.

Science.gov (United States)

Samudhram, Ananda; Siew, Eu-Gene; Sinnakkannu, Jothee; Yeow, Paul H P

2016-11-01

Technoeconomic paradigms based economic growth theories suggest that waves of technological innovations drove the economic growth of advanced economies. Widespread economic degradation and pollution is an unintended consequence of such growth. Tackling environmental and social issues at firm levels would help us to overcome such issues at macro-levels. Consequently, the Triple Bottom Line (TBL) reporting approach promotes firm level economic, environmental and social performances. Incorporating Zink's (2014) 3-pillar presentation model, this paper indicates that economic, social and environmental performances tend to be reported at firm level. All three pillars are not covered evenly at the activity levels. Thus, a loophole is identified whereby excellent environmental performance at activity levels could potentially leave poor social performance undisclosed. A refinement of the TBL paradigm, whereby all three pillars are covered at the activity level, is suggested, to enhance sustainability reporting. Copyright © 2016 Elsevier Ltd. All rights reserved.

Technical assistance for an evaluation of international schemes to promote biomass sustainability. Final report

International Nuclear Information System (INIS)

Londo, M.

2009-12-01

In this technical assistance report to the title subject report is given of Task 1: Review of GREEN-X assumptions on biomass availability and costs; Task 2: Impacts of sustainability criteria on biomass availability and costs; Task 3: Applicability of existing certification schemes; Task 4: Identification of feasible verification options; and Task 5: summary, integration. The key objective of Task 1 is to validate the present and future availability (up to 2020) and costs of biomass energy in the EU 27. The GREEN-X model forecasts the deployment of renewable energy systems under various scenarios in terms of supporting policy instruments, the availability of resources and generation technologies and energy, technology and resource price developments. Objective of task 2 is to assess to what extent the sustainability criteria as specified in the Renewable Energy Directive (RED (EP/EC 2009)) affect availability and costs of biofuels. The objective of task 3 is to assess to what extent national and international certification schemes (existing and under development) would be applicable for safeguarding the sustainability criteria as mentioned in the Renewable Energy Sources (RES) directive. The objective of Task 4 is to identify and analyse feasible options to verify compliance with biomass sustainability criteria, in the case of forest biomass.

Sustainable Energy Technologies annual report 2003

International Nuclear Information System (INIS)

2003-01-01

Calgary based Sustainable Energy Technologies is a public company that develops and manufactures alternative energy products that enable distributed renewable energy resources to be integrated with the existing electrical infrastructure. The company has moved from a development stage company to one that manufactures power electronic products that can compete globally and which will play an important role in the transition to a cleaner world. Achievements in the past year have included a joint effort with RWE Piller GmbH to develop a power electronics platform for a fuel cell inverter. Ten inverters were delivered to Nuvera Fuel Cells and were reported to have performed very well in the Avanti distributed generation fuel cell. The universality of the inverter was demonstrated when the same power electronics platform was used to support a 5 kW grid interactive converter for the solar power market. During the 18-month period ending on March 31, 2003, the company invested $1.5 million to create their first two commercial product lines, without net investment of shareholder equity. The objective for the future is to generate cash flow and earnings from sales into the solar power market and to build a leadership role in the stationary fuel cell industry. The major challenge will lie in product support and customer service. As the customer base expands, the company will invest in product-tracking software. This annual report includes an auditor's report, consolidated financial statements including balance sheets, statements of income and deficit, statements of cash flows, and notes to the consolidated financial statements. tabs

An Analytical Assessment of Assurance Practices in Social Environmental and Sustainable Reporting in the United Kingdom and North America

Directory of Open Access Journals (Sweden)

Annisa Melissa Manurung

2010-01-01

Full Text Available The objective of this study is to continue and extend previous studies in evaluating the extent to which current assurance practices promote transparency and accountability to stakeholders. This is carried out by conducting an empirical analysis of the content of assurance statements accompanying a sample of non-financial reports short-listed for the Association of Chartered Certified Accountants (ACCA U.K. Sustainability Reporting Award and the CERES-ACCA Sustainability Reporting Award from 2006 to 2008. The findings of this study show that several new trends in social, environmental and sustainability assurance can be observed. Firstly, accountants tend to limit their intended readership to management only and state a disclaimer for other potential readers. This diminishes the transparency and stakeholder accountability of the reporting. Secondly, there is even stronger evidence that management has the control over the scope of the assurance engagement and over what information gets publicly disclosed. The evidence is shown in the fact that in many assurance statements prepared by accountants, only selected parts of the reports are being assured, with no indication that it is not management who selects these parts. Finally, the recent practices of assurance engagements represented by the sample in this study have not improved the transparency and stakeholder accountability of social, environmental and sustainable reporting. Similar to the two previous studies, we assert that a generally accepted standard is needed to promote assurance statements that add meaningful values to the reliability of social, environmental and sustainability reporting.

Sustainability in Higher Education's Annual Reports: An Empirical Study on Australian and Austrian Universities

Science.gov (United States)

Schaffhauser-Linzatti, Michaela Maria; Ossmann, Stefan F.

2018-01-01

Purpose: Higher education institutions are regarded as forerunners and pioneers of sustainability. However, it is to question whether they actually fulfill their role model function. This paper aims to reveal whether selected universities in Australia and Austria meet the reporting expectations about their activities on sustainability in very…

Sustainable Enterprise Excellence

DEFF Research Database (Denmark)

Edgeman, Rick

2013-01-01

Structured Abstract Purpose: Sustainable Enterprise Excellence (SEE) is defined and developed through integration and expansion of business excellence modeling and sustainability thought. The intent is to enable simple yet reliable enterprise assessment of triple bottom line (TBL) performance...... and produce actionable enterprise foresight that can enable next best practices and sources of sustainable competitive advantage through innovation. Methodology: Key elements of SEE are identified from various business excellence and sustainability reporting sources, including the Global Reporting Initiative...... assessment approach similar in structure to those behind established excellence awards are developed that enable enterprise assessment of progress toward SEE. The resulting assessment is delivered in a highly consumable, combined narrative and graphic format referred to as a SEE NEWS Report. Practical...

THE INDONESIA BEST SUSTAINABILITY REPORT AS A STUDENT’S ACCOUNTING TOOL TO UNDERSTAND CSR CONCEPT

Directory of Open Access Journals (Sweden)

Ranto P. Sihombing

2015-10-01

Full Text Available Guideline Reporting Initiatives has long become the guidance for making sustainability report (SR.  It contains the company’s Corporate Social Responsibilities (CSR activities. By using these guidelines, the CSR activities of the company can be focused on and directed to minimize the negative impact. CSR activities will be grouped into three bottom lines of activities that are profit, people and planet. SR analyzed were the ones from companies associated with the exploration of natural resources which are the best in publishing the reports and conducting the CSR programs. The data obtained from questionnaire and interviews of accounting students from environmental and social accounting class in which there are also students from Slovenia, Lithuania and Ukraine. The results of this study found that students can understand easily the meaning of CSR in a comprehensive manner. They know both aspect of disclosure and report of the sustainability report.

Development of sustainability reports for farming operations in the Basque Country using the Delphi method

Directory of Open Access Journals (Sweden)

Igor Alvarez Etxeberria

2015-01-01

Full Text Available In recent decades, publications of sustainability reports from a variety of organisations all over the world have significantly increased. Most of these companies are large and belong to the secondary and tertiary sector. This paper uses stakeholder theory to attempt to contribute to the development of sustainability reports specifically related to farming operations. This paper also uses the Delphi methodology to collect information from different stakeholders that, in turn, represent different groups of agents within the organisations involved. The conclusions indicate a difference in the assessments from the three subgroups of experts that comprise the panel.

Scenarios for a robust policy mix: the final report of the German study commission on sustainable energy supply

International Nuclear Information System (INIS)

Hennicke, P.

2004-01-01

In February 2000, the German Bundestag established a Study Commission on 'Sustainable Energy Supplies in View of Globalisation and Liberalisation' (cf. Final Report, 2002). The Commission's Final Report is a contribution made by Germany toward implementing the sustainable development objectives defined in 1992 at the World Summit in Rio de Janeiro (Agenda 21). Despite minority votes of several members of the Study Commission, the main outcomes of the Final Report are worthwhile discussing in other industrial countries. The Commission had been given the mandate to identify 'robust, sustainable development paths' for the energy sector for the period up to 2050, which represent a scientific basis for the German parliament's further decision-making in the field of long-term energy policy. The applied backcasting approach showed that an ambitious climate-protection goal--reducing CO 2 emissions by 80% by 2050 - is technically and economically feasible. The main strategies and instruments for protecting the climate while ensuring a sustainable energy supply are summarised

ANDRA - Activity and sustainable development report 2011

International Nuclear Information System (INIS)

Dupuis, Marie-Claude; Gonnot, Francois-Michel; Renauld, Valerie; Sanz, Carole

2012-07-01

This annual report addresses the following aspects: governance (missions, localizations, institutional partners, clients, Meuse/Haute-Marne land planning scheme, underground research laboratory, Cigeo project), human resources (accident prevention, salaried personnel, customer relationship management, next steps for the Cigeo project), public service missions (polluted sites, waste confinement in Pargny-sur-Saulx, the radium diagnosis operation, a remote declaration as a new service to prepare the national inventory for 2012), industrial activities (the industrial design phase of the Cigeo project, the Manche storage centre, the Aube storage centre), environmental activities (the Observatory of the environment, the weak impact of the storage centres, the evolution of analysis laboratory of the industrial directorate), scientific policy, technological researches, experiments and developments, international activity and relationships, sustainable development, dialogue, transparency and communication, future generations, and prospective

Multinationals' accountability on sustainability: the evolution of third-party assurance of sustainability reports

NARCIS (Netherlands)

Perego, P.; Kolk, A.

2012-01-01

In this article we explore how multinational corporations (MNCs) adopt assurance practices to develop and sustain organizational accountability for sustainability. Using a panel of Fortune Global 250 firms over a period of 10 years, we document the diffusion patterns of third-party assurance of

Sustainable development report 2005

International Nuclear Information System (INIS)

2005-01-01

The Gaz de France strategic choices and management systems have long been inspired by the principles of sustainable development. This document presents the involvement of the Group in this policy: the profile of the gaz de France group, the highlights 2005, from the strategy to the action, the corporate culture of sharing and the dialogue, the corporate governance, the performance 2005 and indicators and external evaluation. (A.L.B.)

Conference Summary Report from ENS`95. Sustainable Resource Management

Energy Technology Data Exchange (ETDEWEB)

Holdgate, M [ed.

1996-12-31

This publication gives a survey of the ENS`95 conference held in Stavanger (Norway). The publication presents a conference summary and lists of papers for each of the main themes covering sustainable energy production and consumption (challenges and opportunities), international trade and sustainable development, sustainable resource management and economic development in the northern circumpolar region together with sustainable forestry and food production

Conference Summary Report from ENS`95. Sustainable Resource Management

Energy Technology Data Exchange (ETDEWEB)

Holdgate, M. [ed.

1995-12-31

This publication gives a survey of the ENS`95 conference held in Stavanger (Norway). The publication presents a conference summary and lists of papers for each of the main themes covering sustainable energy production and consumption (challenges and opportunities), international trade and sustainable development, sustainable resource management and economic development in the northern circumpolar region together with sustainable forestry and food production

Sustainability at BPA 2013

Energy Technology Data Exchange (ETDEWEB)

None

2013-12-01

THIS IS THE THIRD YEAR BPA has reported on sustainability program accomplishments. The report provides an opportunity to review progress made on sustainability initiatives, evaluate how far we have come and how much we can improve. The program has demonstrated maturation as the concepts of sustainability and resource conservation are communicated and understood. The sustainability program started as an employee-driven “grass roots” effort in 2010. Sustainability is becoming a consideration in how work is performed. The establishment of several policies supporting sustainability efforts proves the positive progress being made. In 2009, BPA became a founder and member of The Climate Registry, a nonprofit collaboration that sets standards to calculate, verify and report greenhouse gas emissions. This year, BPA completed and published our Greenhouse Gas inventory for the years of 2009, 2010 and 2011. The 2012 inventory is currently in the process of third-party verification and scheduled for public release in January 2014. These inventories provide a concrete measure of the progress we are making.

2010-2014: A Comparative Evolution of Sustainability Reporting and its Assurance in Europe and the U.S.A.

OpenAIRE

Diana-Maria TÎNJALĂ; Lavinia Mirela PANTEA; Alexandru BUGLEA

2015-01-01

The concept of sustainability has evolved to encompass environmental, social and governance issues regarding corporate behaviour. For the last few years, stakeholders have begun putting pressure on companies to report on sustainability issues. Several national and international regulations and standards have been adopted to guide companies in their reporting. To ensure the accuracy and comparability of non-financial data needed for the stakeholders' decision making process, there is an increa...

A Comparative Review on Company Specific Determinants for Sustainability Reporting in United Kingdom (UK and Malaysia

Directory of Open Access Journals (Sweden)

Tong Xue Fa

2017-01-01

The Spearman’s correlation has identified a negative association on leverage with TQCSR for UK companies. In contrast, the TQCSR in the Malaysian sample was positively associated with directors’ CSR-related experiences and profitability but negatively associated with company size. Results from MLR analyses presented company size as a significant determinant on sustainability reporting in the UK model, while directors’ experiences were indicated as the crucial determinant in the Malaysian model. This first, direct cross-market sustainability reporting study highlights the importance of board of directors’ CSR-relevant experience in influencing the level of CSR disclosures in publicly-traded companies.

Fur and sustainability

DEFF Research Database (Denmark)

Skjold, Else; Ræbild, Ulla; Tanderup, Sisse

2016-01-01

interviews and observations at the premises of Kopenhagen Fur, as well as with stakeholders and collaborate partners in Denmark and in China. The definition of sustainability in the report must be seen as related to Design School Kolding's research umbrella of Sustainable Futures - a term chosen to unite...... practices around retail and communication (by Else Skjold, PhD in user studies and business management). On the basis of these four sub-projects, the report concludes the following: Currently, fur is placed very centrally in the moral debates around sustainability, as fur farming highligts environmental...... sustainability within the garment sector at large, and to define its own unique position for the future. With a departure in the the four sub-projects, the report lists a line of recommendations for how it would be possible to develop and revitalise traditional and current practices around fur design...

World Nuclear Association (WNA) internationally standardized reporting (checklist) on the sustainable development performance of uranium mining and processing sites

International Nuclear Information System (INIS)

Harris, F.

2014-01-01

The World Nuclear Association (WNA) has developed internationally standardized reporting (‘Checklist’) for uranium mining and processing sites. This reporting is to achieve widespread utilities/miners agreement on a list of topics/indicators for common use in demonstrating miners’ adherence to strong sustainable development performance. Nuclear utilities are often required to evaluate the sustainable development performance of their suppliers as part of a utility operational management system. In the present case, nuclear utilities are buyers of uranium supplies from uranium miners and such purchases are often achieved through the utility uranium or fuel supply management function. This Checklist is an evaluation tool which has been created to collect information from uranium miners’ available annual reports, data series, and measurable indicators on a wide range of sustainable development topics to verify that best practices in this field are implemented throughout uranium mining and processing sites. The Checklist has been developed to align with the WNA’s policy document Sustaining Global Best Practices in Uranium Mining and Processing: Principles for Managing Radiation, Health and Safety, and Waste and the Environment which encompasses all applicable aspects of sustainable development to uranium mining and processing. The eleven sections of the Checklist are: 1. Adherence to Sustainable Development; 2. Health, Safety and Environmental Protection; 3. Compliance; 4. Social Responsibility and Stakeholder Engagement; 5. Management of Hazardous Materials; 6. Quality Management Systems; 7. Accidents and Emergencies; 8. Transport of Hazardous Materials; 9. Systematic Approach to Training; 10. Security of Sealed Radioactive Sources and Nuclear Substances; 11. Decommissioning and Site Closure. The Checklist benefits from many years of nuclear utility experience in verifying the sustainable development performance of uranium mining and processing sites. This

Stabilizing Sustainability

DEFF Research Database (Denmark)

Reitan Andersen, Kirsti

The publication of the Brundtland Report in 1987 put the topic of sustainable development on the political and corporate agenda. Defining sustainable development as “a development that meets the needs of the future without compromising the ability of future generations to meet their own needs......” (WCED, 1987, p. 43), the Report also put a positive spin on the issue of sustainability by upholding capitalist beliefs in the possibility of infinite growth in a world of finite resources. While growth has delivered benefits, however, it has done so unequally and unsustainably. This thesis focuses...... on the textile and fashion industry, one of the world’s most polluting industries and an industry to some degree notorious for leading the ‘race to the bottom’ in global labour standards. Despite being faced with increasing demands to practise sustainability, most textile and fashion companies continue to fail...

Causes and Consequences of Choosing Different Assurance Providers: An International Study of Sustainability Reporting

NARCIS (Netherlands)

P.M. Perego (Paolo)

2009-01-01

textabstractAn increasing number of companies voluntary disclose information about their social and environment performance in sustainability reports. This study investigates the causes and consequences of choosing different assurance providers for companies seeking independent verification of their

The Transparency of Reporting Information as a Guarantee to the Sustainable Development of Corporate Structures

Directory of Open Access Journals (Sweden)

Ivchenko Viktoriia V.

2017-05-01

Full Text Available In the article, the author substantiates the view that one of the problematic aspects of the modern corporate reporting model is its low transparency, imperfection of the methods for generating indicators, which in turn does not allow for a comprehensive analysis of the activity of corporate structure. As a possible variant to improve the existing reporting model, it has been suggested to consider the basic concepts of sustainable development when disclosing information. In this context, corporate structures should also disclose the social and environmental aspects for a wide range of users – stakeholders. In the process of research, direct correlation between the transparency of banking information and the achievement of sustainable development has been substantiated; cautions regarding the asymmetry in information of banking institutions have been considered. Directions for further scientific research could be a study on the two-way communication system between the corporate structure and users of information; developing an integrated system of assessments of transparency and its impact on the sustainable development of corporate structure.

A Legitimate Freedom Approach to Sustainability

DEFF Research Database (Denmark)

Crabtree, Andrew

2012-01-01

Although the capability approach has had a tremendous impact on the development debate, it has had little to say about sustainable development. As several Human Development Reports have maintained, the last twenty years' gains in human development are not sustainable. The failure to include...... Index should be combined with the Ecological Footprint to reflect sustainability, and that the Human Development Reports should give way to Sustainable Development Reports...... an integrate sustainability into the Human Development Index would thus give the wrong policy message. Drawing on the works of Amartya Sen and Thomas Scanlon, this article argues that sustainable development can be seen as a process of increasing legitimate freedoms, the freedoms that others cannot reasonably...

The effects of chemical kinetics and wall temperature on performance of porous media burners

Science.gov (United States)

mohammadi, Iman; Hossainpour, Siamak

2013-06-01

This paper reports a two-dimensional numerical prediction of premixed methane-air combustion in inert porous media burner by using of four multi-step mechanisms: GRI-3.0 mechanism, GRI-2.11 mechanism and the skeletal and 17 Species mechanisms. The effects of these models on temperature, chemical species and pollutant emissions are studied. A two-dimensional axisymmetric model for premixed methane-air combustion in porous media burner has developed. The finite volume method has used to solve the governing equations of methane-air combustion in inert porous media burner. The results indicate that the present four models have the same accuracy in predicting temperature profiles and the difference between these profiles is not more than 2 %. In addition, the Gri-3.0 mechanism shows the best prediction of NO emission in comparison with experimental data. The 17 Species mechanism shows good agreement in prediction of temperature and pollutant emissions with GRI-3.0, GRI-2.11 and the skeletal mechanisms. Also the effects of wall temperature on the gas temperature and mass fraction of species such as NO and CH4 are studied.

Sustainable energy development material management team report. Fossil business unit

International Nuclear Information System (INIS)

Bird, P.; Keller, P.; Manning, P.; Nolan, M.; Ricci, A.; Turnbull, F.; Varadinek, H.

1995-01-01

Report of the Material Management Sustainable Energy Development (SED) Team was presented, outlining strategic directions and initiative for embedding SED principles in the materials management function. Six principles underlying SED were prescribed, accompanied by a framework for analysis. Excerpts from position papers used in the formulation of SED recommendations and initiatives were provided. The general theme of the recommendations was: (1) materials management activities should be review to ensure consistency with SED, (2) strategic alliances should be developed where appropriate and (3) staff in the Fossil Business Unit should promote SED among industry suppliers

ACCOUNTING FOR SUSTAINABILITY: WHAT NEXT? A RESEARCH AGENDA

Directory of Open Access Journals (Sweden)

Cunningham Gary M.

2011-07-01

Full Text Available This working paper responds to increasing calls for more and different forms of accounting research involvement in accounting for sustainability. It seeks to provide background, clarify the accounting research issues, and suggest research methods. The background analysis indicates that accounting for sustainability must go beyond supplemental reporting of ecological and social information to include such emerging issues as integrated reporting of sustainability information along with financial reporting. Additional emerging issues are needs of users of sustainability reports, auditing and other assurance of sustainability information, and sustainability implications of financial failure, accounting and auditing failures, and lack of enforcement. Analysis of integrated reporting against traditional financial accounting theory concepts of the purpose of financial reporting and the postulates of going concern, reporting entity, monetary unit, and time period, indicates a need for substantial changes in the traditional financial accounting model if sustainability issues are to be integrated. The agenda concludes with five research issues and methods: - An accounting research framework for sustainability using general systems theory approaches that have been useful for similar emerging issues. - Reporting of sustainability information which has been the focus of most research to date, and the emerging important topic of integrated reporting. - Users of sustainable information, their uses and perceived needs, an area that has been largely neglected in research to date. - Auditing and assurance issues that are taking on greater importance as more users demand assurance for sustainability information. Issues include standards to be used and users expectations and reactions. - Financial distress and sustainability consequences of accounting and enforcement failures that are just now being recognized as sustainability issues.

RTE - Activity and sustainable development report 2012 - In line with the future

International Nuclear Information System (INIS)

2013-01-01

RTE, an independent subsidiary of EDF, is the French electricity transmission system operator. It is a public service company responsible for operating, maintaining and developing the high and extra high voltage network. It guarantees the reliability and proper operation of the power network. RTE transports electricity between electricity suppliers (French and European) and consumers, whether they are electricity distributors or industrial consumers directly connected to the transmission system. The mission of RTE is to balance the electricity supply and demand in real time. This publication gathers in a single document the 2012 Activity and Sustainable development report of RTE, the Management report with the consolidated financial statements, and the Report from the chairman of the supervisory board

Advancing a sustainable highway system : highlights of FHWA sustainability activities

Science.gov (United States)

2014-06-01

FHWA is undertaking a significant amount of work related to sustainability across a number of program areas throughout the Agency. The purpose of this report is to showcase some of the ways in which FHWA is incorporating and embedding sustainability ...

Sustainable development strategy 2001-2003

International Nuclear Information System (INIS)

2001-01-01

The planned strategies and actions that Environment Canada (EC) will take to promote sustainable development with the goal to preserve and enhance the quality of the natural environment and its renewable resources were described. EC's challenge regarding sustainable development is to integrate environmental, economic and social considerations into their federal environmental policies and programs. This report described how EC plans to implement their agenda based on four major themes which include: (1) knowledge for decision making, (2) incentives, (3) partnerships and sustainable communities, and (4) managing for sustainable development. A federal framework on sustainable communities will be developed jointly with other government departments and partners with the objective of developing action plans. EC will measure and report on its performance in implementing its sustainable development strategy on an annual basis to identify any corrective measures during the three year period of the strategy. This report also included an issue scan, a consultation summary, and a review of the department's long term results against performance indicators. tab., figs

Workshop Report On Sustainable Urban Development

Science.gov (United States)

Langhoff, Stephanie; Martin, Gary; Barone, Larry; Wagener, Wolfgang

2010-01-01

The key workshop goal was to explore and document how NASA technologies, such as remote sensing, climate modeling, and high-end computing and visualization along with NASA assets such as Earth Observing Satellites (EOS) and Unmanned Aerial Vehicles (UAVs) can contribute to creating and managing a sustainable urban environment. The focus was on the greater Bay Area, but many aspects of the workshop were applicable to urban management at the local, regional and global scales. A secondary goal was to help NASA better understand the problems facing urban managers and to make city leaders in the Bay Area more aware of NASA's capabilities. By bringing members of these two groups together we hope to see the beginnings of new collaborations between NASA and those faced with instituting sustainable urban management in Bay Area cities.

ANDRA - National Radioactive Waste Management Agency. Activity report and sustainable development 2013. Financial report 2013

International Nuclear Information System (INIS)

2014-01-01

Created in 1979 within the CEA, the National Radioactive Waste Management Agency (ANDRA) was established by the December 1991 Waste Act as a public body in charge of the long-term management of all radioactive waste, under the supervision of the Ministry of Ecology, Energy, Sustainable Development and the Sea (formerly the Ministry of Industry and the Ministry of Environment), and the Ministry of Research. Its 3 basic missions were extended and their funding secured through the 2006 Planning Act: - a R and D mission to propose safe long-term solution for radioactive waste without current disposal system; this mission includes long-term storage, since the 2006 Planning Act, in order to propose interim solutions while final ones are being studied; - an industrial mission concerning, on one hand, waste acceptance criteria and control and, on the other hand, siting, construction, operation, closure and monitoring of repositories. This mission includes as well a public service mission in terms of i) collection of waste of the 'small-scale nuclear activities' producers or owners (including the so-called 'household' radioactive waste, i.e. waste owned by private individuals) and ii) clean-up and rehabilitation of orphan polluted sites; - an information mission, notably through the regular publication of the National Inventory of radioactive materials and waste. This mission includes as well an active policy of dialogue with stakeholders both at national and local level. This document is the activity and Sustainable Development Report, with the financial report, of the Andra for the year 2013

Sustainability of biomass import for the Dutch energy economy. Final report

International Nuclear Information System (INIS)

Rijssenbeek, W.; Van der Vleuten, F.; De Winter, J.; Corten, I.

1996-07-01

The current study is conducted with the aim of developing a number of general (qualitative) criteria which can be used to judge, from the perspective of sustainable development, the various options of importing biomass for the Dutch energy economy. The methods used during implementation of the desk study include: literature reviews on sustainable development and biomass energy conversion techniques; concept development and elaboration; internal discussions of the project team; international discussions through electronic mail in order to obtain the opinions of people outside The Netherlands, in particular from the potentially biomass exporting countries; an interim discussion meeting with representatives of involved (Dutch) actors; a final discussion meeting with representatives of involved (Dutch) actors; and reporting. The results of the desk study are presented. The context of energy from biomass in The Netherlands, and the Dutch policy concerning renewable energies is described. A selection is given of international comments on the idea of importing biomass for the Dutch electricity sector, to underline that the sustainability of this activity is not obvious without more detailed consideration. An overview of biomass energy technologies is presented in order to illustrate the numerous options of importing biomass for energy purposes. A concrete example of wood import from Estonia and Uruguay shows how a biomass import chain could look like in practice. Attempts to put the concept into practice are discussed. General criteria and framework conditions, that can be used in assessing the sustainability of the various alternatives of biomass import are presented. A method for the full evaluation process is proposed. The most important ideas that have been received through E-mail and Internet news groups discussions are listed along with an overview of biomass chains

Report to Congress on Sustainable Ranges, 2012

Science.gov (United States)

2012-05-01

4ID AVN BDE HQ, 41st Fires BDE, 4th Sustainment BDE, 7-158 AVN (-), 6-52 AVN (-), 11th MP BN, 308th MI BDE, 21st Cavalry BDE (Air Combat), TF Odin, 1st...Army Division West HQ, 120 Infantry BDE, 166th AVN , 479 FA BDE, 407 AFSB, 901 SPT BN, 15th Sustainment BDE, 36th EN BDE, 89th MP BDE, 57th SIG BDE...1st Maneuver Enhancement Brigade; 162nd Infantry Training Brigade; the JRTC Operations Group; the 115th CSH and the 5th AVN BN. Home station unit

Green Deal Sustainability of Solid Biomass. Report 1 - 2012; Green Deal Duurzaamheid Vaste Biomassa. Rapportage 1 - 2012

Energy Technology Data Exchange (ETDEWEB)

NONE

2013-08-15

In the title Green Deal, Dutch energy producers agreed late 2012 to report annually on the sustainability of the currently used solid biomass for energy production. This report provides insight over 2012 in the nature and origin of biomass, applied certification systems to demonstrate the sustainability, and the reduction of greenhouse gas emission [Dutch] In de titel Green Deal hebben Nederlandse energieproducenten eind 2012 afgesproken jaarlijks te rapporteren over de duurzaamheid van de gebuikte vaste biomassa voor de energieproductie. Deze rapportage over 2012 biedt inzicht in onder meer de aard en herkomst van de biomassa, gehanteerde certificeringssystemen om de duurzaamheid aan te tonen en de reductie in broeikasgasemissies.

EVALUATION OF ENVIRONMENTAL REPORTING FOR COMPANIES LISTED ON THE LONDON STOCK EXCHANGE

Directory of Open Access Journals (Sweden)

Ienciu Ionel-Alin

2011-12-01

Full Text Available Environmental aspects have become significant for an increasing number of companies and can have, under certain circumstances, a significant impact on financial statements. A large number of studies can be outlined in time analyzing the variation of environmental reporting (Deegan et al, 2002; O'Donovan, 2002; Holland and Foo, 2003; Nyquist, 2003; Cormier et al, 2005; Yusoff et al, 2006; Jorgensen and Sodorstrom, 2006; Taylor and Shan, 2007; Sumiani et al, 2007. The main objective targeted by this study is the evaluation of environmental reporting for the European companies listed on the London Stock Exchange. In order to achieve the proposed objective, we have completed an longitudinal and transversal analysis of environmental reporting within companies listed on FTSE 100, monitoring first of all the way in which these companies report non-financial and financial aspects related to environmental impact as well as how these reports are being audited. For each annual statement or sustainable report, we have analized the level of environmental reporting. The evaluation of how information on environmental impact are being reported is based on four categories of information: information on indicators (technical, financial that would reflect the environmental impact (water, air, soil, information regarding the financial indicators (investments, assets and other environmental costs, debts and provisions, non-financial information (related to the company's comitment, objectives, programs, management, future perspectives etc, information on environmental audit. Analysing the results we have obtained, the following can be outlined a certain increasing trend on the level and relevance of environmental information supplied for the companies listed on FTSE 100. Only 22 of the analysed companies are reporting the environmental performance indicators recommended by accredited bodies such as the GRI Guidelines (the most complex guidance in this respect. 20 of

African Journal of Sustainable Development

African Journals Online (AJOL)

Articles should be of sustainable development interest and include full- length reports of original research not previously published elsewhere; research notes which consist of brief reports of new findings, techniques and equipment of importance to sustainable development practice. Reviews or announcement of ...

Navigating the sustainability landscape: a systematic review of sustainability approaches in healthcare.

Science.gov (United States)

Lennox, L; Maher, L; Reed, J

2018-02-09

Improvement initiatives offer a valuable mechanism for delivering and testing innovations in healthcare settings. Many of these initiatives deliver meaningful and necessary changes to patient care and outcomes. However, many improvement initiatives fail to sustain to a point where their full benefits can be realised. This has led many researchers and healthcare practitioners to develop frameworks, models and tools to support and monitor sustainability. This work aimed to identify what approaches are available to assess and influence sustainability in healthcare and to describe the different perspectives, applications and constructs within these approaches to guide their future use. A systematic review was carried out following PRISMA guidelines to identify publications that reported approaches to support or influence sustainability in healthcare. Eligibility criteria were defined through an iterative process in which two reviewers independently assessed 20% of articles to test the objectivity of the selection criteria. Data were extracted from the identified articles, and a template analysis was undertaken to identify and assess the sustainability constructs within each reported approach. The search strategy identified 1748 publications with 227 articles retrieved in full text for full documentary analysis. In total, 62 publications identifying a sustainability approach were included in this review (32 frameworks, 16 models, 8 tools, 4 strategies, 1 checklist and 1 process). Constructs across approaches were compared and 40 individual constructs for sustainability were found. Comparison across approaches demonstrated consistent constructs were seen regardless of proposed interventions, setting or level of application with 6 constructs included in 75% of the approaches. Although similarities were found, no approaches contained the same combination of the constructs nor did any single approach capture all identified constructs. From these results, a consolidated

RTE - Business and sustainable development report 2015. Management report consolidated financial statements 2015. Report by the chairman of the supervisory board 2015

International Nuclear Information System (INIS)

2016-01-01

After an introduction by the RTE's CEO, brief presentations of governance bodies (management board, executive committee, supervisory board), and a presentation of some statistics illustrating RTE activities and efficiency, the activity report addresses and illustrates some specific issues: moving for local to European scale by promoting electrical solidarity among the regions, climate solutions in support of sustainable, economical and efficient power system, experts solutions for tomorrow's electricity. The management report contains financial and legal information (significant events of 2015, economic environment, business and results, financing, financial structure, outlook for 2016, risk analysis), company information (employment, work organisation, labour relations, health and safety, training, diversity and equal opportunities, compliance with International Labour Organisation conventions), environmental information (general environmental policy, pollution and waste management, sustainable use of resources, climate change, protection and development of biodiversity), and societal information (local, economic and social impact of RTE's business, relations with people and organisations concerned by RTE's business, out-sourcing and suppliers, fair practices, other action to promote human rights). The third report presents the governance organisation of RTE (supervisory board, executive board, principles of remuneration of supervisory board and executive board members, general meetings, information publication). It describes the internal control at RTE (organisation, actors), presents the policy of risk management and control, activities of audit and control within RTE. It finally presents external controls made by different public bodies

Sustainable development. First part

International Nuclear Information System (INIS)

Colombo, U.; Lanzavecchia, G.; Berrini, M; Zambrini, M.; Bologna, G.; Carraro, C.; Hinterberger, F.; Mastino, G.; Federico, A.; Gaudioso, D.; Luise, A.; Mauro, F.; Padovani, L.; Federico, A.

1998-01-01

This paper summarizes a collective effort and represents the second edition of: Environment, energy, economy: a sustainable future. In this work are reported various interventions on sustainable development problem [it

The Institute for Sustained Performance, Energy, and Resilience, University of North Carolina, Final Technical Report

Energy Technology Data Exchange (ETDEWEB)

Fowler, Robert [Univ. of North Carolina, Chapel Hill, NC (United States)

2018-01-20

This is the final report for the UNC component of the SciDAD Institute for Sustained Performance, Energy, and Resilience. In this report, we describe activities on the SUPER project at RENCI at the University of North Carolina at Chapel Hill. While we focus particularly on UNC, we touch on project-wide activities as well as, on interactions with, and impacts on, other projects.

Popes in the Pizza: Analyzing Activity Reports to Create and Sustain a Strategic Plan

Science.gov (United States)

Sweet, Charlie; Blythe, Hal; Keeley, E. J.; Forsyth, Ben

2008-01-01

This article presents a practical methodology for creating and sustaining strategic planning, the task analysis. Utilizing our Teaching & Learning Center Strategic Plan as a model, we demonstrate how working with a weekly status report provides a comprehensive listing of detail necessary to analyze and revise the plan. The new methodology is…

Nuclear Weapons Sustainment: Improvements Made to Budget Estimates Report, but Opportunities Remain to Further Enhance Transparency

Science.gov (United States)

2015-12-01

Enhance Transparency Report to Congressional Committees December 2015 GAO-16-23 United States Government Accountability Office United...SUSTAINMENT Improvements Made to Budget Estimates Report, but Opportunities Remain to Further Enhance Transparency Why GAO Did This Study DOD and DOE are...modernization plans and (2) complete, transparent information on the methodologies used to develop those estimates. GAO analyzed the departments

RTE - Activity and sustainable development report 2014. Management report consolidated financial statements 2014

International Nuclear Information System (INIS)

2015-01-01

After an interview of RTE's CEO, an overview of governance issues within the company, and a presentation of its business model, the activity report addresses the various aspects of RTE activities during 2014: grid expertise, a fair and balanced service, performance at the right price, cooperation between all players, a long term commitment, and perspectives. It also focuses on the corporate aspects: collective intelligence, workforce involvement, safety culture. The management report contains financial and legal information (significant events of 2014, economic environment, business and results, financing, financial structure, outlook for 2015, risk analysis), company information (employment, work organisation, labour relations, health and safety, training, diversity and equal opportunities, compliance with International Labour Organisation conventions), environmental information (general environmental policy, pollution and waste management, sustainable use of resources, climate change, protection and development of biodiversity), and societal information (local, economic and social impact of RTE's business, relations with people and organisations concerned by RTE's business, out-sourcing and suppliers, fair practices, other action to promote human rights). The third report presents the supervisory board (members and missions, operation, committees), the Executive Board (members and remuneration principles), the operation of general assemblies. It describes the internal control of RTE (organisation, actors), presents the policy of risk management and control, activities of audit and control within RTE. It finally presents external controls made by different public bodies

Sustainability in Canadian Post-Secondary Institutions: The Interrelationships among Sustainability Initiatives and Geographic and Institutional Characteristics

Science.gov (United States)

Beveridge, Dan; McKenzie, Marcia; Vaughter, Philip; Wright, Tarah

2015-01-01

Purpose: This paper aims to report on a census of high-level sustainability initiatives at all accredited post-secondary institutions in Canada by documenting the institutions that have undertaken sustainability assessments, have signed one or more sustainability declarations, have sustainability offices or officers or have sustainability…

Study seeks to boost Appalachian gas recovery

International Nuclear Information System (INIS)

Land, R.

1992-01-01

Ashland Exploration Inc. and the Gas Research Institute (GRI) are trying to find ways to increase gas recovery in the Appalachian basin. They are working together to investigate Mississippian Berea sandstone and Devonian shale in a program designed to achieve better understanding and improved performance of tight natural gas formations in the area. This paper reports that three wells on Ashland Exploration acreage in Pike County, Ky., are involved in the research program. Findings from the first two wells will be used to optimize evaluation and completion of the third well. The first two wells have been drilled. Drilling of the third well was under way at last report. Ashland Exploration has been involved with GRI's Devonian shale research since 1988. GRI's initial focus was on well stimulation because Devonian shale wells it reviewed had much lower recoveries than could be expected, based on estimated gas in place. Research during the past few years was designed to improve the execution and quality control of well stimulation

CSR and Sustainability Report for Nonprofit Organizations. An Italian Best Practice

Directory of Open Access Journals (Sweden)

Patrizia GAZZOLA

2017-09-01

Full Text Available The purpose of this paper is to analyze the sustainability report for the communication of Corporate Social Responsibility (CSR in a nonprofit organization. To this aim, an Italian case study is analyzed: the Fondazione Renato Piatti Onlus, a nonprofit organization of Social Utility. In the first part, we analyze the CSR for nonprofit organizations and the sustainability report (also called ‘social balance’. In the second part, we present evidence from the case study. The research is exploratory in nature when considering the connection of corporate social responsibility efforts to the nonprofit sector, a qualitative methodology was chosen over quantitative methods. Specifically, the case study was used to show what strategy a nonprofit organization can develop. Nowadays CSR strategies received a growing attention from both businesses and nonprofit organizations but also from the EU which forced large public-interest entities to present a social balance. For nonprofit organizations, applying social responsibility is not a voluntary issue. Nonprofit organizations have an ethical obligation to their stakeholder and to the public to conduct their activities with accountability and transparency. Scholars have increasingly been studying the impact of corporate social responsibility as a business strategy in for-profit companies. However, there is still lack of researches on how nonprofit organizations implement CSR into the strategy. As a consequence of the above remarks, a large part of nonprofit organizations fails to correctly implement a successful long term CSR strategy. The Fondazione Renato Piatti Onlus belongs to that group that has been able to incorporate social responsibility within the organization, then expanding its content into a social report drawn up in accordance with the guidelines of the Italian Agency for the Third Sector.

Project IMPACT: a report on barriers and facilitators to sustainability.

Science.gov (United States)

Blasinsky, Margaret; Goldman, Howard H; Unützer, Jürgen

2006-11-01

Project IMPACT is a collaborative care intervention to assist older adults suffering from major depressive disorder or dysthymia. Qualitative research methods were used to determine the barriers and facilitators to sustaining IMPACT in a primary care setting. Strong evidence supports the program's sustainability, but considerable variation exists in continuation strategies and operationalization across sites. Sustainability depended on the organizations' support of collaborative care models, the availability of staff trained in the intervention, and funding. The intervention's success was the most important sustainability factor, as documented by outcome data and through the "real world" experience of treating patients with this intervention.

Sustaining the Productivity and Function of Intensively Managed Forests - Final Report

Energy Technology Data Exchange (ETDEWEB)

Burger, James A.; Xu, Yi-Jun

2001-03-23

The main goal of this study is to ensure sustainable management of wetland forests in the southeastern United States. The study is projected to measure soil, hydrology, and forest responses to several management scenarios across a complete forest cycle. From August 1997 to August 2000 the study has received funding as one of the Agenda 2020 projects, from the U.S. Department of Energy (Cooperative Agreement Number DE-FC07-97ID13551), the National Council of the Paper Industry for Air and Stream Improvement, and Westvac Corporation. Quarterly progress reports were submitted regularly to the Department and all project participants. This final report summarizes the project results and progress achieved during this 3-year period. Over the past three years all research objectives planned for this project were completed.

Transport, environment and sustainability

DEFF Research Database (Denmark)

Joumard, Robert; Gudmundsson, Henrik; Kehagia, Fotini

2010-01-01

This report is the final report of the action COST 356 'EST - Towards the definition of a measurable environmentally sustainable transport'. It tries to answer the following questions: How can environmental impacts of transport be measured? How can measurements be transformed into operational...... indicators? How can several indicators be jointly considered? And how can indicators be used in planning and decision making? Firstly we provide definition of 'indicator of environmental sustainability in transport'. The functions, strengths and weaknesses of indicators as measurement tools, and as decision...... support tools are discussed. We define what "environmental sustainability in transport" may mean through the transport system, the concepts of sustainable development and of environment. The concept of 'chain of causality' between a source and a final target is developed, as a common reference...

Light Water Reactor Sustainability Accomplishments Report

Energy Technology Data Exchange (ETDEWEB)

McCarthy, Kathryn A. [Idaho National Lab. (INL), Idaho Falls, ID (United States)

2015-02-01

Welcome to the 2014 Light Water Reactor Sustainability (LWRS) Program Accomplishments Report, covering research and development highlights from 2014. The LWRS Program is a U.S. Department of Energy research and development program to inform and support the long-term operation of our nation’s commercial nuclear power plants. The research uses the unique facilities and capabilities at the Department of Energy national laboratories in collaboration with industry, academia, and international partners. Extending the operating lifetimes of current plants is essential to supporting our nation’s base load energy infrastructure, as well as reaching the Administration’s goal of reducing greenhouse gas emissions to 80% below 1990 levels by the year 2050. The purpose of the LWRS Program is to provide technical results for plant owners to make informed decisions on long-term operation and subsequent license renewal, reducing the uncertainty, and therefore the risk, associated with those decisions. In January 2013, 104 nuclear power plants operated in 31 states. However, since then, five plants have been shut down (several due to economic reasons), with additional shutdowns under consideration. The LWRS Program aims to minimize the number of plants that are shut down, with R&D that supports long-term operation both directly (via data that is needed for subsequent license renewal), as well indirectly (with models and technology that provide economic benefits). The LWRS Program continues to work closely with the Electric Power Research Institute (EPRI) to ensure that the body of information needed to support SLR decisions and actions is available in a timely manner. This report covers selected highlights from the three research pathways in the LWRS Program: Materials Aging and Degradation, Risk-Informed Safety Margin Characterization, and Advanced Instrumentation, Information, and Control Systems Technologies, as well as a look-ahead at planned activities for 2015. If you

Campus Sustainability Governance in Canada: A Content Analysis of Post-Secondary Institutions' Sustainability Policies

Science.gov (United States)

Vaughter, Philip; McKenzie, Marcia; Lidstone, Lauri; Wright, Tarah

2016-01-01

Purpose: This paper aims to provide an overview of a content analysis of sustainability policies from Canadian post-secondary education institutions. The paper reports findings on the orientations to sustainability evident in the policies; references to other policies within the documents; and other key themes on how sustainability is engaged in…

Sustainable Soil Management

DEFF Research Database (Denmark)

Green, Ole; Evgrafova, Alevtina; Kirkegaard Nielsen, Søren

Linket til højre henviser til rapporten i trykt format til download. This report provides an overview on new technologies for integrate sustainable and resilient management practices in arable ecosystems for advanced farmers, consultants, NGOs and policy makers. By following sustainable soil...... and soil quality in short- and long-terms. This report also illustrates the importance to combine a system approach for plant production by assessing field readiness, managing in-field traffic management, implementing the sitespecific controlled as well as sensor-controlled seedbed preparation, seeding...

Gaz de France 2006 sustainable development report; Gaz de France 2006 rapport developpement durable

Energy Technology Data Exchange (ETDEWEB)

NONE

2006-07-01

A major European energy utility, the Gaz de France Group produces, purchases, transports, distributes and sells natural gas, electricity and related services for its residential, corporate and local government customers. this report presents the actions implemented by the group to incorporate sustainable development into its strategy. From the point of view of risks and opportunities, the group analyzes what it takes to ensure development that respects people and the environment, and it implements them in all its business lines and management systems. Content: Gaz de France, portrait of a major energy utility, highlights of 2006, challenges and strategy (defining strategy and sustainable development policy, specific risks and opportunities, activities of the Gaz de France group: challenges, impact for stakeholders, transparency and independence in governing), ranking and implementing (defining sustainable development policy: reviewing priorities, meeting all the challenges, publicizing and defending positions, increasing awareness, overseeing and monitoring results), results of the 2004-2006 sustainable development action plan, dialogue and action with stakeholders, performance assessment, performance in response to challenges: energy challenges (guaranteeing regular supplies, controlling atmospheric emissions, promoting energy conservation, developing renewable energy), industrial challenges (ensuring health and safety, limiting the overall environmental impact of group activities), social responsibility challenges (advocating corporate social responsibility, promoting human rights and fighting corruption, encouraging commitment to solidarity, promoting regional development through local initiatives, reconciling acquisitions, procurement and sustainable development, ensuring transparency in natural gas rates, providing shareholders with quality information, promoting diversity, a source of enrichment, making working conditions a performance factor), indicators and

Corporate Sustainability Indexes: FTSE 4 Good Index Report on Nestle

Directory of Open Access Journals (Sweden)

Gülay Keskin

2018-04-01

Full Text Available Corporate sustainability and economic business activities are focused on the social and environmental impacts. In this sense, the economic activity created by the businesses is to pursue social and environmental impacts, and producing information related to these effects is essential for the formation of structure for a sustainable business. Sustainability indices are structures edited on first generation sustainability indicators, which are structures constructed in order to share information with consumers and businesses. The most important benefits are improvements in transparency without the need for regulation of the sustainability index, better understanding of the social and environmental impact of companies and the guidance for arrangements to minimize the negative side effects of company activities. FTSE4Good is a responsible investment index designed to help investors identify companies that meet globally recognised corporate responsibility standards. It is the only index of its kind since it includes specific criteria on the responsible marketing of breast milk substitutes.

Role of natural gas in the chemical-process industry: Implications for the future. Volume 1. Final report, January 1989-June 1990

Energy Technology Data Exchange (ETDEWEB)

Kesler, M.L.; Ex, B.

1990-12-01

The study examines the historical and current use of natural gas in SIC 28 and predicts the future of natural gas consumption and the factors that can cause gas usage to change over the period of the GRI Baseline. The study assesses how future economic, technological, and regulatory events may effect the use of natural gas in SIC 28. The information provides an information data base to enhance GRI's R and D planning efforts by highlighting emerging issues and identifying areas whereby gas-based technology can seize advantage of an opportunity or mitigate a risk.

Sustainability reporting by local governments: a magic tool? Lessons on use and usefulness from European pioneers

NARCIS (Netherlands)

Niemann, Ludger; Hoppe, Thomas

2018-01-01

A growing number of city governments worldwide engage in sustainability reporting, voluntarily and responding to legal pressures. Diverse practices emerged based on unique choices concerning formats, periodicity, authorship and dissemination efforts. Such design questions and associated outcomes are

Sustainability reporting by local governments: a magic tool? Lessons on use and usefulness from European pioneers

NARCIS (Netherlands)

Niemann, Ludger; Hoppe, T.

2017-01-01

A growing number of city governments worldwide engage in sustainability reporting, voluntarily and responding to legal pressures. Diverse practices emerged based on unique choices concerning formats, periodicity, authorship and dissemination efforts. Such design questions and associated outcomes are

Using Sustainability Reports as a Method of Cause-Related Marketing for Competitive Advantage

OpenAIRE

John Kenneth Corley; Sandra A. Vannoy; Joseph A. Cazier

2013-01-01

This study explores the impact of sustainability reporting on consumer behavior. In this study, the authors measure consumer perception and behavior using the constructs value congruence, trust, loyalty, and purchase intention. To test otheur research model and hypotheses they collected survey data during an online experimental simulation. During the simulation participants were presented with information about a fictional retailer of digital music, movies, and MP3 players. Consumer behavior ...

ANDRA - National Radioactive Waste Management Agency. Activity report 2008 - Fostering dialogue and outreach. Management report - Financial statements at December 31, 2008. Annual Sustainable Development Report 2008 - From strategy to initial actions: Andra's sustained commitment

International Nuclear Information System (INIS)

2009-06-01

Created in 1979 within the CEA, the National Radioactive Waste Management Agency (ANDRA) was established by the December 1991 Waste Act as a public body in charge of the long-term management of all radioactive waste, under the supervision of the Ministry of Ecology, Energy, Sustainable Development and the Sea (formerly the Ministry of Industry and the Ministry of Environment), and the Ministry of Research. Its 3 basic missions were extended and their funding secured through the 2006 Planning Act: - a R and D mission to propose safe long-term solution for radioactive waste without current disposal system; this mission includes long-term storage, since the 2006 Planning Act, in order to propose interim solutions while final ones are being studied; - an industrial mission concerning, on one hand, waste acceptance criteria and control and, on the other hand, siting, construction, operation, closure and monitoring of repositories. This mission includes as well a public service mission in terms of i) collection of waste of the 'small-scale nuclear activities' producers or owners (including the so-called 'household' radioactive waste, i.e. waste owned by private individuals) and ii) clean-up and rehabilitation of orphan polluted sites; - an information mission, notably through the regular publication of the National Inventory of radioactive materials and waste. This mission includes as well an active policy of dialogue with stakeholders both at national and local level. This document is the activity report, with the management and financial statements report, and the Sustainable Development Report of the Andra for the year 2008

75 FR 45008 - Gregory B. Cundiff, Connie Cundiff, CGX, Inc. and Ironhorse Resources, Inc.-Continuance in...

Science.gov (United States)

2010-07-30

... verified notice of exemption to continue in control of Gardendale Railroad, Inc. (GRI), upon GRI becoming a... & Transfer, Inc. at Gardendale, LaSalle County, Tex. In that proceeding, GRI. seeks an exemption under 49 CFR..., 2010, the effective date of the exemption (30 days after the exemption was filed). GRI is owned by...

ANDRA 2009 sustainable development report: managing today to prepare the future

International Nuclear Information System (INIS)

2010-01-01

After a discussion of the development of the taking into account of the sustainable development within the ANDRA (the French national agency for the management of radioactive wastes) and the activity of the ANDRA to limit its environmental footprint, this report presents the various activities of the ANDRA to anticipate these issues (by saving storage space, guaranteeing the storage reversibility of high activity and long life wastes, and keeping the memory of the storage centres), to protect the environment (by controlling waste packages, preserving the environment, and surveying health around storage centres), to cooperate with different institutions and bodies (population, local authorities, associations)

Sustainability reporting by local governments: a magic tool? Lessons on use and usefulness from European pioneers

OpenAIRE

Niemann, Ludger; Hoppe, Thomas

2018-01-01

A growing number of city governments worldwide engage in sustainability reporting, voluntarily and responding to legal pressures. Diverse practices emerged based on unique choices concerning formats, periodicity, authorship and dissemination efforts. Such design questions and associated outcomes are highly relevant for practitioners yet unaddressed in standard guidelines and most prior research that primarily concern content and conjectured reporting benefits. This article presents a framewor...

2016 Billion-Ton Report: Environmental Sustainability Effects of Select Scenarios from Volume 1 (Volume 2)

Energy Technology Data Exchange (ETDEWEB)

Efroymson, R. A. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Langholtz, M. H. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Johnson, K. E. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Stokes, B. J. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States)

2017-01-13

On behalf of all the authors and contributors, it is a great privilege to present the 2016 Billion-Ton Report (BT16), volume 2: Environmental Sustainability Effects of Select Scenarios from volume 1. This report represents the culmination of several years of collaborative effort among national laboratories, government agencies, academic institutions, and industry. BT16 was developed to support the U.S. Department of Energy’s efforts towards national goals of energy security and associated quality of life.

Sustainability of abrasive processes

DEFF Research Database (Denmark)

Aurich, J.C.; Linke, B.; Hauschild, Michael Zwicky

2013-01-01

, the content of technical presentations in STC G, and the results of a comprehensive literature study. The approach to sustainability includes environmental, social, and economic sustainability in accordance with the definition proposed in the Brundtland Report of the United Nations [156]. The main focus......This paper presents an overview of research on sustainability of abrasive processes. It incorporates results from a round robin study on ‘‘energy-efficiency of abrasive processes’’ which has been carried out within the scientific technical committee ‘‘abrasive processes’’ (STC G) of CIRP...... is on environmental and social sustainability. Economic sustainability will be considered as manufacturing productivity. © 2013 CIRP....

Role of natural gas in the chemical process industry: Implications for the future. Volume 2, appendices. Final report, January 1989-June 1990

Energy Technology Data Exchange (ETDEWEB)

Kesler, M.L.; Ex, B.

1990-12-01

The study examines the historical and current use of natural gas in SIC 28 and predicts the future of natural gas consumption and the factors that can cause gas usage to change over the period of the GRI Baseline. The study assesses how future economic, technological, and regulatory events may effect the use of natural gas in SIC 28. The information provides an information data base to enhance GRI's R and D planning efforts by highlighting emerging issues and identifying areas whereby gas-based technology can seize advantage of an opportunity or mitigate a risk.

Towards human and social sustainability indicators

NARCIS (Netherlands)

Hilderink HBM; LOK

2004-01-01

Ever since the Brundtland Commission presented its report on sustainable development in 1987, various institutions have either adopted or tried to refine the approach used in the report. Currently, there is a broad collection of concepts that are often highly related to sustainable development.

A New Agenda for Sustainability

DEFF Research Database (Denmark)

Aagaard Nielsen, Kurt

Two decades after the Brundtland Commission's Report "Our Common Future" adopted the concept of 'sustainable development', this book provides a renewal of the concept exploring the potential for new practices and fields for those involved in sustainability activity. The book addresses a number...... on sustainability. The material dealt with in the book offers a wide variety of perspectives on sustainability and reflects the importance of interdisciplinary and transdiciplinary work in the field. Suggesting targets for future analytical and political efforts in achieving global sustainability, this book offers...

Corporate Social Reporting: a Comprehensive Picture of Indonesian Mining Companies

Directory of Open Access Journals (Sweden)

Rosinta Ria Panggabean

2014-09-01

Full Text Available Recently, stakeholders demand that CSR reporting of a company provides social and environmental information as well as the financial information reported in financial statement. This research questioned whether CSR reporting of Indonesian mining companies may be regarded as a mechanism which social and environmental accountability are discharged. The purpose of this research is to provide a content analysis framework and information on the comprehensiveness of Corporate Social Responsibility (CSR reporting of Indonesian mining companies. The methodology used is content analysis method by a framework derived from GRI G3.1 Guidelines. Comprehensive reporting contains three types of information for each disclosed CSR item: (i vision and goals, (ii management approach, and (iii performance indicator. The framework was used to assess the comprehensiveness of CSR report by analyzing the 2012 financial reports and annual reports of Indonesian listed mining companies. The content analysis of CSR reporting of the listed mining companies in Indonesia shows a low level of comprehensive reporting. This finding agrees those of prior studies on the completeness of CSR reporting and adds to the debate regarding whether CSR reporting of Indonesian mining companies can be considered a mechanism for discharging social and environmental accountability.

Incorporating Sustainability Issues into the Financial Accounting Curriculum

Science.gov (United States)

Haskin, Daniel L.; Burke, Megan M.

2016-01-01

Changes in the views that society holds of capital allocation suggest that sustainability reporting needs to be incorporated into the financial accounting curriculum. This paper reviews the background and history of corporate social responsibility and sustainability reporting and discusses formation of the Sustainability Accounting Standards Board…

Proceedings Report from the Sustainability Education Summit, September 20-21, 2010

Science.gov (United States)

US Department of Education, 2011

2011-01-01

The first-ever U. S. Department of Education summit on sustainability, "Sustainability Education Summit: Citizenship and Pathways for a Green Economy," was held on Sept. 20-21, 2010, in Washington, D.C. The Sustainability Education Summit (the Summit) brought together leaders from higher education, business and industry, labor,…

European Food and Drink Wholesalers and Sustainability

Directory of Open Access Journals (Sweden)

Peter Jones

2017-01-01

Full Text Available Purpose- The aim of this paper is to review and reflect on the sustainability agendas and achievements reported by Europe's leading food and drinks wholesalers. Design/Methodology/Approach- The paper begins with a short introduction to corporate sustainability, sustainability reporting and food and drinks wholesaling within Europe and the empirical material for the paper is drawn from reports and information posted on the leading food and drinks wholesalers' corporate websites. Findings- There are marked variations in the extent to which Europe's leading food and drinks wholesalers reported and provided information on their sustainability agendas and achievements. These agendas and achievements embraced a wide range of environmental, social and economic issues but the reporting process had a number of weaknesses that undermine its transparency and credibility. The authors also argue that the leading food and drinks wholesalers' definitions of, and commitments to, sustainability are principally driven by business imperatives as by any fundamental concern to maintain the viability and integrity of natural and social capital. More critically the authors argue that this approach is couched within existing business models centred on continuing growth and consumption Limitations- The paper is a preliminary review of the sustainability agendas and achievements publicly reported by Europe's leading food and drinks wholesalers. Originality- The role of Europe's wholesale sector in addressing sustainability has received scant attention in the academic literature and this paper will interest academics and students in business management and marketing and employees and executives working in the distribution sector of the economy.

Utilities practices toward sustainable development

International Nuclear Information System (INIS)

2008-01-01

The strategy toward a Sustainable Development is not standardised and it is useful to compare approaches of companies. WG C3.03 analysed a number of Sustainability Reports or Environmental Reports, published by Utilities, exposing their current approaches to the three 'Pillars': environmental aspects, society development and economical performances. Case studies, relevant to the three 'Pillars', show examples of practices

Sustainable Biofuel Crops Project, Final Report

Energy Technology Data Exchange (ETDEWEB)

Juhn, Daniel [Conservation International, Arlington, VA (United States). Moore Center for Science and Oceans. Integrated Assessment and Planning; Grantham, Hedley [Conservation International, Arlington, VA (United States). Moore Center for Science and Oceans. Integrated Assessment and Planning

2014-05-28

Over the last six years, the Food and Agriculture Organization of the United Nations (FAO) has developed the Bioenergy and Food Security (BEFS) Approach to help countries design and implement sustainable bioenergy policies and strategies. The BEFS Approach consists of two sets of multidisciplinary and integrated tools and guidance (the BEFS Rapid Appraisal and the BEFS Detailed Analysis) to facilitate better decision on bioenergy development which should foster both food and energy security, and contribute to agricultural and rural development. The development of the BEFS Approach was for the most part funded by the German Federal Ministry of Food and Agriculture. Recognizing the need to provide support to countries that wanted an initial assessment of their sustainable bioenergy potential, and of the associated opportunities, risks and trade offs, FAO began developing the BEFS-RA (Rapid Appraisal). The BEFS RA is a spreadsheet–based assessment and analysis tool designed to outline the country's basic energy, agriculture and food security context, the natural resources potential, the bioenergy end use options, including initial financial and economic implications, and the identification of issues that might require fuller investigation with the BEFS Detailed Analysis.

Global AIDS Reporting-2001 to 2015: Lessons for Monitoring the Sustainable Development Goals.

Science.gov (United States)

Alfvén, T; Erkkola, T; Ghys, P D; Padayachy, J; Warner-Smith, M; Rugg, D; de Lay, P

2017-07-01

Since 2001 the UNAIDS Secretariat has retained the responsibility for monitoring progress towards global commitments on HIV/AIDS. Key critical characteristics of the reporting system were assessed for the reporting period from 2004 to 2014 and analyses were undertaken of response rates and core indicator performance. Country submission rates ranged from 102 (53%) Member States in 2004 to 186 (96%) in 2012. There was great variance in response rates for specific indicators, with the highest response rates for treatment-related indicators. The Global AIDS reporting system has improved substantially over time and has provided key trend data on responses to the HIV epidemic, serving as the global accountability mechanism and providing reference data on the global AIDS response. It will be critical that reporting systems continue to evolve to support the monitoring of the Sustainable Development Goals, in view of ending the AIDS epidemic as a public health threat by 2030.

Corporate Environmental Responsibility and Environmental Non-Governmental Organizations in China

Directory of Open Access Journals (Sweden)

Zhaojun Yang

2017-09-01

Full Text Available In China, environmental non-governmental organizations (ENGOs play an important supervisory role to address ecological issues together with government regulation and enterprise implementation. This study examines the effect of ENGO presence on corporate environmental responsibility (CER performance, along with internal factors as covariate variables. With a sample of 677 enterprises, it operationalizes the independent variable in terms of the number of ENGOs within certain distances from each enterprise, and the dependent variable based on the corporate social responsibility report using the specific criteria in the Global Reporting Initiative (GRI sustainability reporting guidelines. The results of Tobit regression analyses indicate that ENGO presence is conducive to CER performance, and asset size, power concentration, and industry type also make differences. The findings suggest that ENGOs are helpful in solving environment issues by bridging the gap between private and public sectors. Theoretical and practical implications are discussed.

Assessing sustainability of building materials in developing countries: the sustainable building materials index (SBMI)

CSIR Research Space (South Africa)

Gibberd, Jeremy T

2014-10-01

Full Text Available performance. This paper reviews a selection of sustainability assessment and reporting methodologies in order understand the applicability of existing systems as a means of measuring sustainability of building materials in developing countries. The review...

Sustainability: Higher Education's New Fundamentalism

Science.gov (United States)

Peterson, Rachelle; Wood, Peter W.

2015-01-01

"Sustainability" is a key idea on college campuses in the United States and the rest of the Western world. To the unsuspecting, sustainability is just a new name for environmentalism. This report is the first in-depth critical study of the sustainability movement in higher education. The focus of this study is on how the sustainability…

Sustainable Economy (Bæredygtig økonomi)

DEFF Research Database (Denmark)

Meyer, Niels I.

1999-01-01

The paper gives a critical review of the report on sustainable economy published by the Danish Economic Council in their yearbook from December 1998.......The paper gives a critical review of the report on sustainable economy published by the Danish Economic Council in their yearbook from December 1998....

Commission on Sustainable Development. Report on the ninth session (5 May 2000 and 16-27 April 2001)

International Nuclear Information System (INIS)

2001-01-01

This report contains the draft decision recommended by the Commission to be adopted by the Council. Matters brought to the attention of the Council adopted by the Commission were as fallows: energy for sustainable development; protection of the atmosphere; transport; information and decision making; international cooperation foe an enabling environment; draft program budget for the biennium 2002-2002 for the Division for Sustainable development of the Department of Economic and Social affairs. Key issues concerned with energy problems mentioned were: accessibility of energy; energy efficiency; renewable energy; advanced fossil fuel technologies; nuclear energy technologies; rural energy; energy and transport; research and development; capacity building; technology transfer; information sharing and dissemination; financial resources; making markets work effectively for sustainable development; multi-stake holder approach and public participation; regional and international cooperation

30 CFR 206.157 - Determination of transportation allowances.

Science.gov (United States)

2010-07-01

... a series of outgoing pipelines; (5) Gas Research Institute (GRI) fees. The GRI conducts research... industry and gas customers. GRI fees are allowable provided such fees are mandatory in FERC-approved...

ANDRA - Annual sustainable development and activity report 2011

International Nuclear Information System (INIS)

2012-11-01

After two texts on the themes of change and dialogue signed by ANDRA's CEO and CBA (Chairman of the Board of Administrators), this report proposes a large overview of the French national radioactive waste management Agency, ANDRA, in the fields of governance (missions, installations, institutional representatives, customers, launching of the Meuse/Haute-Marne inter-district development scheme, 2009 report on the Cigeo project), of human resources (place of women and men, payroll, the Customer Industrial Solutions department, a new approach to customer relations, Cigeo project), of public service missions (site cleaning up, containment of radioactive wastes, radium diagnosis), of industry (Cigeo project, Manche disposal facility, very-low-level waste disposal facility in the Aube district, a crane to move a roof-canopy, low- and intermediate-level waste disposal facility in the Aube district, test of crisis communication, ASN inspections), of the environment (permanent environmental observatory, radiological impact of disposal facilities), of scientific policy (strategic research agenda, relationships with higher education, opinion of experts on ANDRA research), of technological research (new experiments in laboratory, patent in metrology, computer tools, geological knowledge and modelling of the Meuse and Haute-Marne districts, radioactive waste behaviour, issues of intellectual property), of experiments and development, of international commitment and relationships (with South Korea, Eastern Europe, Hungary and Morocco, European directive on radioactive wastes), of sustainable development (local contracts, sponsorship and partnership), of dialogue, transparency and communication, of commitment for future generations, and of future perspectives

Sustainability Quotients and the Social Footprint

NARCIS (Netherlands)

Jorna, Rene J.; van Engelen, Jo; McElroy, M.W.

2008-01-01

We argue that most of what passes for mainstream reporting in corporate sustainability management fails to do precisely the one thing it purports to do - which is make it possible for organizations to measure and report on the sustainability of their operations. It fails because of the lack of what

Stakeholder Engagement in Sustainability Reporting in Higher Education: An Analysis of Key Internal Stakeholders' Expectations

Science.gov (United States)

Ferrero-Ferrero, Idoya; Fernández-Izquierdo, María Ángeles; Muñoz-Torres, María Jesús; Bellés-Colomer, Lucía

2018-01-01

Purpose: The purpose of this study is to improve the understanding of stakeholder engagement in the context of sustainability reporting (SR) for higher education institutions (HEIs), together with the materiality principle and stakeholder expectations. Design/methodology/approach: This research uses an exploratory approach based on content…

Direct ethanol production from barley beta-glucan by sake yeast displaying Aspergillus oryzae beta-glucosidase and endoglucanase.

Science.gov (United States)

Kotaka, Atsushi; Bando, Hiroki; Kaya, Masahiko; Kato-Murai, Michiko; Kuroda, Kouichi; Sahara, Hiroshi; Hata, Yoji; Kondo, Akihiko; Ueda, Mitsuyoshi

2008-06-01

Three beta-glucosidase- and two endoglucanase-encoding genes were cloned from Aspergillus oryzae, and their gene products were displayed on the cell surface of the sake yeast, Saccharomyces cerevisiae GRI-117-UK. GRI-117-UK/pUDB7 displaying beta-glucosidase AO090009000356 showed the highest activity against various substrates and efficiently produced ethanol from cellobiose. On the other hand, GRI-117-UK/pUDCB displaying endoglucanase AO090010000314 efficiently degraded barley beta-glucan to glucose and smaller cellooligosaccharides. GRI-117-UK/pUDB7CB codisplaying both beta-glucosidase AO090009000356 and endoglucanase AO090010000314 was constructed. When direct ethanol fermentation from 20 g/l barley beta-glucan as a model substrate was performed with the codisplaying strain, the ethanol concentration reached 7.94 g/l after 24 h of fermentation. The conversion ratio of ethanol from beta-glucan was 69.6% of the theoretical ethanol concentration produced from 20 g/l barley beta-glucan. These results showed that sake yeast displaying A. oryzae cellulolytic enzymes can be used to produce ethanol from cellulosic materials. Our constructs have higher ethanol production potential than the laboratory constructs previously reported.

A Combined Raman Spectroscopic and Thermogravimetric Analysis Study on Oxidation of Coal with Different Ranks.

Science.gov (United States)

Zhang, Weiqing; Jiang, Shuguang; Hardacre, Christopher; Goodrich, Peter; Wang, Kai; Shao, Hao; Wu, Zhengyan

2015-01-01

Raman spectroscopy and nonisothermal thermogravimetric analysis (TGA) measurements have been reported for different rank coals (lignite, bituminous coal, and anthracite) and the relationship between the measurements was examined. It was found that the Raman spectra parameters can be used to characterize structure changes in the different rank coals, such as the band area ratios based on the curve-fitted results. Higher ranked coal was found to have higher values of I GR/I All and I (G + GR)/I All but lower values of I D/I (G+GR), I DL/I (G+GR), I (S + SL)/I (G+GR), and I (GL+GL')/I (G+GR). The oxidation properties of the coal samples were characterized by the reactivity indexes T ig, T 20%, and T max from TGA data which were found to correlate well with the band area ratios of I GR/I All, I (G + GR)/I All, and I (S + SL)/I (G+GR). Based on these correlations, the Raman band area ratios were found to correlate with the oxidation activity of coal providing additional structural information which can be used to understand the changes in the TGA measurements.

Interpreting sustainable development

Institute of Scientific and Technical Information of China (English)

1998-01-01

Over the past decade, the term" sustainable development"has emerged as the principal concept in the development field. The concept emerged in the 1970s and was first promoted in the international environmental and development communities with the publication of the " world conservation strategy"(1980). It was popularized by the Brundtland report, " Our common future"(1987). The Brundtland Commission defined sustainable development as " development which meets the needs of the present, without compromising the sustainability of future generation to meet their own needs". The Earth Summit(1992) established "sustainable development" as the most important policy of the 21st century. Since then, the relationship between development and environment has been widely discussed and sustainabale development is now an important part of the vocabulary of environmental policy research and analysis. In this paper, we begin by tracing the evolution of the concept of sustainable development. Definitions of sustainable development in ecology, economics and sociology are then explored and discussed. This paper also examine the contribution that a broadly-based concept of sustainable development can make: as a goal, an attitude and as a guiding principle for integrating economic development and environmental protection.

Organizational Sustainability Practices: A Study of the Firms Listed by the Corporate Sustainability Index

OpenAIRE

Alamo Alexandre da Silva Batista; Antonio Carlos de Francisco

2018-01-01

Organizational sustainability (OS) has been guiding the decision-making process of managers in order to generate competitive advantage. This paper aims to identify the sustainable practices performed by large corporations in the implementation of OS. Reports with actions performed by large organizations and their reach in the three pillars of sustainability—environmental, economic, and social dimensions—are disclosed to their main stakeholders, based on short, medium and long-term sustainable...

Gestão de resíduos sólidos na construção civil: uma análise do relatório GRI de empresas listadas na BM&FBOVESPA

Directory of Open Access Journals (Sweden)

Fabiana Frigo Souza

2015-10-01

Full Text Available Uma das áreas em ascensão no Brasil é a construção civil, o qual é um setor que gera impactos ambientais, dentre eles, um número elevado de resíduos sólidos. Em razão disso, este estudo tem como objetivos identificar e avaliar o que as empresas do ramo da construção civil listadas na BM&FBOVESPA evidenciam em seus relatórios de sustentabilidade relativamente à gestão de seus resíduos. Para atender aos objetivos propostos, foram pesquisados os relatórios de sustentabilidade das empresas listadas na BM&FBOVESPA do setor de construção civil. Os resultados mostraram que pequena parte do total de empresas listadas divulga o relatório de sustentabilidade e que, das duas empresas identificadas, após a análise das informações efetivamente divulgadas, uma apresentou dados referentes a 96% dos itens da Categoria Ambiental da Global Reporting Initiative (GRI, e a outra apresentou apenas 19% dos itens. Além disso, em ambas as empresas foram identificados itens em que a divulgação foi feita de forma parcial ou sequer foi feita. O estudo conclui que mesmo a construção civil sendo uma área em expansão e geradora de resíduos, são poucas as empresas que apresentam relatório socioambiental.  

Integrated reporting – innovation in accounting paradigms

Directory of Open Access Journals (Sweden)

Mirosława Kwiecień

2016-07-01

Full Text Available The article is an introduction to the issues and results of a new trend in interdisciplinary research, which is integrated reporting. „Violated balance”, characteristic of contemporary global economy, forces us to seek solutions oriented to symbiosis between economic, social and environmental progress, which is the basis for fundamental changes in mental models that determine the way the economic organization oper-ates. On the basis of literature studies, as well as management (of innovation, knowledge, etc. science studies and research on changes in legal regulations of accounting, one can venture to say that the change in accounting paradigms is an innovation which stems from legal requirements. Legislation stimulates conceptuality, including information management, standardization of accounting, etc. Innovation theory refers to technological, organizational and market changes, so a question ariseswhether this theory can be applied to accounting practices as well? In this way an idea emerged for inves-tigating the question if the implementation of legal regulations such as International Financial Reporting Standards (IFRS or the standards of the Global Reporting Initiative (GRI is a manifestation of the inno-vation theory in the development of accounting systems, especially in reporting.

Advances in Turbulent Combustion Dynamics Simulations in Bluff-Body Stabilized Flames-Body Stabilized Flames

Science.gov (United States)

2015-11-30

during combustion for GRI -Mech 1.2 reaction mechanism using LEM and CHEMKIN. . . . . . . . . . . . . . . . 34 3.7 Comparison of temperature during...combustion for GRI -Mech 1.2 raction mechanism using LEM and CHEMKIN. . . . . . . . . . . . . . . . . . . . . 34 3.8 The methane profile along the 5 mm long...combustion process was tested using GRI -Mech 1.2 [44]. GRI -Mech is an optimized detailed chemical reaction mechanism capable of the best representation of

KARAKTERISTIK PERUSAHAAN SEBAGAI DETERMINAN INTERNET FINANCIAL AND SUSTAINABILITY REPORTING

Directory of Open Access Journals (Sweden)

Indri Kartika

2017-03-01

Full Text Available The information technological development had facilitated companies to provide and spread informationaround the world. Through websites for an example, a company could present financial and non-financialreports which ensured the stakeholders based on the going concern status of the company. This researchexamined company characteristics as the internet financial and the sustainability reporting (IFSR determinants.The research applied non-financial company populations which had website facilities and were listed inIndonesian Stock Exchange in 2009-2010. Using a purposive sampling technique, it obtained 326 companies.The analytical data method used in this research was a multiple-regression, of which the degree of significancewas 5%. The research result showed that size, profitability, and auditor influenced significantly and positivelytoward IFSR. While, the external ownership structure and listing age of companies influenced significantlyand negatively toward IFSR. On the other hand, leverage and types of industry and listing age ofcompanies had negative influences but not really significant towards IFSR.

Sustainability and the UK’s Leading Retailers

Directory of Open Access Journals (Sweden)

Peter Jones

2015-06-01

Full Text Available This paper provides a review of the sustainability commitments and achievements currently being publicly reported by the UK’s leading retailers and of the nature of the reporting process, and also offers some reflections on the ways these retailers are addressing and pursuing sustainability agendas. The paper begins with a short discussion of the characteristics of sustainability and draws its empirical material from the most recent information on sustainability posted on the top ten UK retailer’s corporate websites. The findings reveal that the top ten UK retailers’ sustainability commitments and achievements embrace a wide range of environmental, social and economic issues but that the reporting process has a number of weaknesses that undermine its transparency and integrity. More critically, the authors argue that these commitments are principally driven by the search for efficiency gains and that they are couched within existing business models centered on continuing growth. Thus, the leading UK retailers are, at best, currently pursuing a “weak” rather than a “strong” model of sustainability; in pursuing continuing growth, they are effectively ignoring the fact the current patterns of consumption may be unsustainable in the long term. The paper provides an accessible review of the sustainability agendas being pursued by the UK’s leading retailers and as such it will interest academics, students and practitioners interested in retailing and corporate sustainability.

The relationship between settlement population size and sustainable development measured by two sustainability metrics

International Nuclear Information System (INIS)

O'Regan, Bernadette; Morrissey, John; Foley, Walter; Moles, Richard

2009-01-01

This paper reports on a study of the relative sustainability of 79 Irish villages, towns and a small city (collectively called 'settlements') classified by population size. Quantitative data on more than 300 economic, social and environmental attributes of each settlement were assembled into a database. Two aggregated metrics were selected to model the relative sustainability of settlements: Ecological Footprint (EF) and Sustainable Development Index (SDI). Subsequently these were aggregated to create a single Combined Sustainable Development Index. Creation of this database meant that metric calculations did not rely on proxies, and were therefore considered to be robust. Methods employed provided values for indicators at various stages of the aggregation process. This allowed both the first reported empirical analysis of the relationship between settlement sustainability and population size, and the elucidation of information provided at different stages of aggregation. At the highest level of aggregation, settlement sustainability increased with population size, but important differences amongst individual settlements were masked by aggregation. EF and SDI metrics ranked settlements in differing orders of relative sustainability. Aggregation of indicators to provide Ecological Footprint values was found to be especially problematic, and this metric was inadequately sensitive to distinguish amongst the relative sustainability achieved by all settlements. Many authors have argued that, for policy makers to be able to inform planning decisions using sustainability indicators, it is necessary that they adopt a toolkit of aggregated indicators. Here it is argued that to interpret correctly each aggregated metric value, policy makers also require a hierarchy of disaggregated component indicator values, each explained fully. Possible implications for urban planning are briefly reviewed

Sustainability in Project Management Competences

NARCIS (Netherlands)

Ron Schipper; Gilbert Gilbert Silvius

2012-01-01

Sustainability is one of the most important challenges of our time. How can we develop prosperity, without compromising the life of future generations? Companies are integrating ideas of sustainability in their marketing, corporate communication, annual reports and in their actions. The concept of

National report for CSD-16 The Netherlands: A review of sustainable development in agriculture, land and rural development, drought and desertification, and Africa

NARCIS (Netherlands)

Andriesse, W.; Boone, K.; de Bont, C.; Brouwers, J.; Hack-Ten Broeke, M.; Migchels, G.; Oenema, O.; van de Peet, G.; Pinxterhuis, I.; Smit, A.; Stuiver, M.; Sukkel, W.; Verkerke, W.; Verzandvoort, S.; Visser, A.; Zwart, K.; Damen, M.

2008-01-01

This report forms the Netherlands’ contribution to CSD-16 (2008) of the UN Commission on Sustainable Development. It comprises an overview of the Netherlands’ policies, priorities and activities with regard to sustainable development in the fields of agriculture, land and rural development, drought

Effective integrated frameworks for assessing mining sustainability.

Science.gov (United States)

Virgone, K M; Ramirez-Andreotta, M; Mainhagu, J; Brusseau, M L

2018-05-28

The objectives of this research are to review existing methods used for assessing mining sustainability, analyze the limited prior research that has evaluated the methods, and identify key characteristics that would constitute an enhanced sustainability framework that would serve to improve sustainability reporting in the mining industry. Five of the most relevant frameworks were selected for comparison in this analysis, and the results show that there are many commonalities among the five, as well as some disparities. In addition, relevant components are missing from all five. An enhanced evaluation system and framework were created to provide a more holistic, comprehensive method for sustainability assessment and reporting. The proposed framework has five components that build from and encompass the twelve evaluation characteristics used in the analysis. The components include Foundation, Focus, Breadth, Quality Assurance, and Relevance. The enhanced framework promotes a comprehensive, location-specific reporting approach with a concise set of well-defined indicators. Built into the framework is quality assurance, as well as a defined method to use information from sustainability reports to inform decisions. The framework incorporates human health and socioeconomic aspects via initiatives such as community-engaged research, economic valuations, and community-initiated environmental monitoring.

Making Sustainability Operational : Coping With Contextual Circumstances

NARCIS (Netherlands)

Pupphachai, Uma; Zuidema, Christian

2012-01-01

Sustainability became popular through Brundtland Commission’s report published in 1987 and has subsequently been introduced as a key planning guideline in urban governance. To make the abstract and fuzzy notion of sustainability palpable, various governments are using a list of Sustainability

Leading for Sustainability: Is Surface Understanding Enough?

Science.gov (United States)

Pepper, Coral; Wildy, Helen

2008-01-01

Purpose: This paper aims to report an investigation of how education for sustainability is conceptualised, incorporated across the curriculum and led in three Western Australian Government secondary schools. It also reports on processes to enable education for sustainability to become embedded into these schools. Design/methodology/approach: Data…

Description of the global petroleum supply and demand outlook. Updated for the 1992 edition of the GRI baseline projection of U.S. energy supply and demand

International Nuclear Information System (INIS)

Dreyfus, D.A.; Koklauner, A.B.

1991-11-01

The global oil trade is still in surplus production with downward pressure on prices just as in early 1990. The current oil price situation includes three major new factors which need to be taken into account: the outlook for the restoration of production capacity lost from the war; the impact of events in the Soviet Union and former Eastern block; and, the effect changed financial circumstances of the major Middle Eastern producers will have on pricing in the future. The net effect appears to be adequate or excess production capability for the next several years, volatile prices in the near term, with general downward pressures resulting in relative lower average prices. In the longer term there will be an increasing demand requirement for aggressive investment in new capacity resulting in relatively steep escalation in prices. The oil price track used for this projection is essentially the same as in the last two GRI Baseline Projections. The U.S. refiners acquisition cost (RAC) of crude oil is expected to increase at an overall real average rate of 2.3 percent, reaching $36.84 per barrel in 1991 dollars and $83.30 in nominal dollars in the year 2010

Adherence of private health system hospitals to dissemination of outcomes according to the Global Reporting Initiative (GRI) model.

Science.gov (United States)

Machado, Celso; César, Robson Danúbio da Silva; Souza, Maria Tereza Saraiva de

2017-01-01

To verify if there is an analogy between the indicators of the Global Reporting Initiative adopted by hospitals in the private healthcare system. Documentary research supported by reports that are electronically available on the website of the companies surveyed. The organizations surveyed had a significant adherence of their economic, social and environmental indicators of the model proposed by the Global Reporting Initiative, showing an analogous field of common indicators between them. There is similarity between the indicators adopted by companies, but one of the hospitals analyzed had a greater number of converging indicators to Global Reporting Initiative.

Analysing the sustainability of the entities quoted on the B.S.E. using accounting sustainability measures

Directory of Open Access Journals (Sweden)

Florentin Caloian

2013-11-01

Full Text Available In order to ensure a sustainable development of an entity, a sustainability accounting report, trustfulness and proper made is mandatory for financial users. As a fact, the entities have to reveal social and environment information in order to increase the creditworthiness in the activity they realized. The purpose of this research is to point out how the sustainability accounting report influences the financial performance of the companies, by quantifying the social and environment elements in a score variable. The analysis is done upon the societies that are listed on the first category of Bucharest Stock of Exchange and tries to identity the way through which sustainable development can be ensured. The results are based on a linear regression model and find a direct positive correlation between the score variable and the financial performance of the companies

Sustainability Report 2011 Women's Final Four Basketball Tournament

Science.gov (United States)

A summary of the sustainability activities at the 2011 NCAA Women's Final Four Basketball tournament held in Indianapolis, Indiana, a variety of events, initiatives and programs to increase the environmental performance of the event.

Sustainability Report 2010 Men's Final Four Basketball Tournament

Science.gov (United States)

The local organizing committee established a 'Sustainability Committee' to conduct a variety of events, initiatives and programs to increase the environmental performance of the event. The committee comprised of volunteers from over 20 organizations.

Evolution of the postoperative sagittal spinal profile in early-onset scoliosis: is there a difference between rib-based and spine-based growth-friendly instrumentation?

Science.gov (United States)

Chen, Zhonghui; Li, Song; Qiu, Yong; Zhu, Zezhang; Chen, Xi; Xu, Liang; Sun, Xu

2017-12-01

OBJECTIVE Although the vertical expandable prosthetic titanium rib (VEPTR) and growing rod instrumentation (GRI) encourage spinal growth via regular lengthening, they can create different results because of their different fixation patterns and mechanisms in correcting scoliosis. Previous studies have focused comparisons on coronal plane deformity with minimal attention to the sagittal profile. In this retrospective study, the authors aimed to compare the evolution of the sagittal spinal profile in early-onset scoliosis (EOS) treated with VEPTR versus GRI. METHODS The data for 11 patients with VEPTR and 22 with GRI were reviewed. All patients had more than 2 years' follow-up with more than 2 lengthening procedures. Radiographic measurements were performed before and after the index surgery and at the latest follow-up. The complications in both groups were recorded. RESULTS Patients in both groups had similar diagnoses, age at the index surgery, and number of lengthening procedures. The changes in the major coronal Cobb angle and T1-S1 spinal height were not significantly different between the 2 groups. Compared with the GRI group, the VEPTR group had less correction in thoracic kyphosis (23% ± 12% vs 44% ± 16%, p GRI: 8° ± 5°, p = 0.569), the incidence of proximal junctional kyphosis was relatively lower in the VEPTR group (VEPTR: 18.2% vs GRI: 22.7%). No significant changes in the spinopelvic parameters were observed, while the sagittal vertical axis showed a tendency toward a neutral position in both groups. The overall complication rate was higher in the VEPTR group than in the GRI group (72.7% vs 54.5%). CONCLUSIONS The VEPTR had coronal correction and spinal growth results similar to those with GRI. In the sagittal plane, however, the VEPTR was not comparable to the GRI in controlling thoracic kyphosis. Thus, for hyperkyphotic EOS patients, GRI is recommended over VEPTR.

Sustainability Performance and CSR Disclosure: The Missing Link

OpenAIRE

Siyuan Seth Li; Marie-Claude Boudreau; Mark Huber; Richard T. Watson

2013-01-01

Sustainability disclosure is a topic of great interest among academics and practitioners. As a key means of disclosing an organization’s sustainability information, the corporate social responsibility (CSR) report is adopted by most organizations nowadays. It also becomes an important information source for stakeholders. However, there is a concern that many stakeholders perceive CSR reports are reflections of the sustainability performance of organizations. This misunderstanding could lead...

Sustainability Education: Researching Practice in Primary Schools

Science.gov (United States)

Green, Monica; Somerville, Margaret

2015-01-01

Many teachers are keen to implement sustainability education in primary schools but are lacking the confidence, skills and knowledge to do so. Teachers report that they do not understand the concept and cannot integrate sustainability into an already overcrowded curriculum. Identifying how teachers successfully integrate sustainability education…

Report of the FAO/NACA Consultation on Aquaculture for Sustainable Rural Development: Chiang Rai, Thailand, 29-31 March 1999

National Research Council Canada - National Science Library

1999-01-01

This is the report of the consultation on Aquaculture for Sustainable Rural Development jointly organised by FAO and NACA in Chiang Rai, Thailand on 29-31 March 1999 to develop the detailed structure...

Adherence of private health system hospitals to dissemination of outcomes according to the Global Reporting Initiative (GRI) model

OpenAIRE

Machado Junior, Celso; César, Robson Danúbio da Silva; Souza, Maria Tereza Saraiva de

2017-01-01

ABSTRACT Objective To verify if there is an analogy between the indicators of the Global Reporting Initiative adopted by hospitals in the private healthcare system. Methods Documentary research supported by reports that are electronically available on the website of the companies surveyed. Results The organizations surveyed had a significant adherence of their economic, social and environmental indicators of the model proposed by the Global Reporting Initiative, showing an analogous fie...

Adherence of private health system hospitals to dissemination of outcomes according to the Global Reporting Initiative (GRI) model

OpenAIRE

Machado, Celso; César, Robson Danúbio da Silva; de Souza, Maria Tereza Saraiva

2017-01-01

ABSTRACT Objective To verify if there is an analogy between the indicators of the Global Reporting Initiative adopted by hospitals in the private healthcare system. Methods Documentary research supported by reports that are electronically available on the website of the companies surveyed. Results The organizations surveyed had a significant adherence of their economic, social and environmental indicators of the model proposed by the Global Reporting Initiative, showing an analogous field of ...

The Fearne Report: Sustainable Food and Wine Value Chains – Opportunity or Imperative for Australian Agrifood and Wine?

OpenAIRE

Mugford, Annabel; Ronan, Glenn

2010-01-01

Released in September 2009, Sustainable Food and Wine Value Chains is the final report of a 12 month residency in South Australia by Adelaide’s 14th Thinker in Residence, Professor Andrew Fearne. The paper overviews the residency journey and its outcomes, including a value chain research report, Vine to Dine; local food and wine enterprise/chain case studies, and the final report and its recommendations. Supply chains and value chains are differentiated as a basis for building value chain cap...

RTE - 2013 Activity Report, 2013 Activity and Sustainable Development Report, financial results for 2013, Report of the Chairman of the Supervisory Board

International Nuclear Information System (INIS)

2014-01-01

RTE is the operator of the high and extra high-voltage transmission system in France. RTE operates, develops and maintains it. This role places RTE at the heart of smart power, supplying its customers: generators, distribution system operators, industrial customers and traders. RTE deploys its expertise to achieve smart power, with three objectives: - To optimise the power system so that everything operates at the lowest cost, every second, whatever the weather brings, whatever the level of supply and demand. - To guarantee a secure power supply, by offering tools and mechanisms that can be used to adjust generation and power consumption. - To adapt the grid to energy transition through constant innovation. RTE counts 8,400 employees. This document gathers both French and English versions of the 2013 Activity and Sustainable Development Report and the English version of the 2013 financial results and of the Report of the Chairman of the Supervisory Board

Guiding Warfare to Reach Sustainable Peace

DEFF Research Database (Denmark)

Vestenskov, David; Drewes, Line

The conference report Guiding Warfare to Reach Sustainable Peace constitutes the primary outcome of the conference It is based on excerpts from the conference presenters and workshop discussions. Furthermore, the report contains policy recommendations and key findings, with the ambition of develo......The conference report Guiding Warfare to Reach Sustainable Peace constitutes the primary outcome of the conference It is based on excerpts from the conference presenters and workshop discussions. Furthermore, the report contains policy recommendations and key findings, with the ambition...... of developing best practices in the education and implementation of IHL in capacity building of security forces....

Sustainable Soil Management

DEFF Research Database (Denmark)

Green, Ole; Evgrafova, Alevtina; Kirkegaard Nielsen, Søren

management strategies, which consider the site- and field-specific parameters and agricultural machinery’s improvements, it is possible to maximize production and income, while reducing negative environmental impacts and human health issues induced by agricultural activities as well as improving food......Linket til højre henviser til rapporten i trykt format til download. This report provides an overview on new technologies for integrate sustainable and resilient management practices in arable ecosystems for advanced farmers, consultants, NGOs and policy makers. By following sustainable soil...... and soil quality in short- and long-terms. This report also illustrates the importance to combine a system approach for plant production by assessing field readiness, managing in-field traffic management, implementing the sitespecific controlled as well as sensor-controlled seedbed preparation, seeding...

The Social Construction of the Responsible Corporate Citizen: Sustainability Reports of the Global Automotive Firms

OpenAIRE

Shinkle, George; Spencer, J. William

2008-01-01

The constitutive meanings of responsible corporate environmental citizenship are to be found in global discourses. We use Gubrium and Holstein‘s framework on interpretive practice to study the Corporate Sustainability Reports of multinational automotive companies regarding global warming. We observe three common themes – recognizing the issue of greenhouse gases, acknowledging stakeholders, and being role models for society. However, these themes take on unique meanings vis-à-vis each corpora...

Application of Detailed Chemical Kinetics to Combustion Instability Modeling

Science.gov (United States)

2016-01-04

Clearance Number 15692 Clearance Date 12/3/2015 14. ABSTRACT A comparison of a single step global reaction and the detailed GRI -Mech 1.2 for combustion...comparison of a single step global reaction and the detailed GRI -Mech 1.2 for com- bustion instability modeling in a methane-fueled longitudinal-mode...methane as the fuel. We use the GRI -Mech 1.2 kinetics mechanism for methane oxidation.11 The GRI -Mech 1.2 was chosen over 2.11 because the only

Community Foresight for Urban Sustainability

DEFF Research Database (Denmark)

Mortensen, Jonas Egmose; Eames, Malcolm

2011-01-01

be necessary to deliver sustainability. In so doing, however, backcasting may run the risk of obscuring significant differences in current lived experience, negating alternative problem framings and normatively derived views of what constitutes sustainability. This paper reports an innovative UK attempt...... to develop an inclusive 'bottom-up' Community Foresight process for urban sustainability research. Unlike most backcasting studies, the methodology was initially grounded in an exploration of the community participants' current lived experience and understandings of sustainability. Given the particular...... purpose of the study the primary outcome from the work was structured around the articulation of a 'community-led' agenda for urban sustainability research, rather than an explicit normative vision and transition pathway. However, the methodology could easily be adapted for use in other contexts...

Measuring sustainability as a programming tool for health sector investments: report from a pilot sustainability assessment in five Nepalese health districts.

Science.gov (United States)

Sarriot, Eric; Ricca, Jim; Ryan, Leo; Basnet, Jagat; Arscott-Mills, Sharon

2009-01-01

Sustainability is a critical determinant of scale and impact of health sector development assistance programs. Working with USAID/Nepal implementing partners, we adapted a sustainability assessment framework to help USAID test how an evaluation tool could inform its health portfolio management. The essential first process step was to define the boundaries of the local system being examined. This local system-the unit of analysis of the study-was defined as the health district.We developed a standardized set of assessment tools to measure 53 indicators. Data collection was carried out over 4 weeks by a Nepalese agency. Scaling and combining indicators into six component indices provided a map of progress toward sustainable maternal, child, health, and family planning results for the five districts included in this pilot study, ranked from "no sustainability" to "beginning of sustainability."We conclude that systematic application of the Sustainability Framework could improve the health sector investment decisions of development agencies. It could also give districts an information base on which to build autonomy and accountability. The ability to form and test hypotheses about the sustainability of outcomes under various funding strategies-made possible by this approach-will be a prerequisite for more efficiently meeting the global health agenda.

Sustaining oak forests in eastern North America: regeneration and recruitment, the pillars of sustainability

Science.gov (United States)

Daniel C. Dey

2014-01-01

Oak cover types comprise half of the forestlands in the eastern United States. There is a great desire to sustain these highly valued forests. Unfortunately, reports of the successional replacement of oak are all too common, as they are throughout the world. Sustaining the oak resource requires the ability to both regenerate and recruit oak into the overstory as...

Improvement of methyl orange dye biotreatment by a novel isolated strain, Aeromonas veronii GRI, by SPB1 biosurfactant addition.

Science.gov (United States)

Mnif, Inès; Maktouf, Sameh; Fendri, Raouia; Kriaa, Mouna; Ellouze, Semia; Ghribi, Dhouha

2016-01-01

Aeromonas veronii GRI (KF964486), isolated from acclimated textile effluent after selective enrichment on azo dye, was assessed for methyl orange biodegradation potency. Results suggested the potential of this bacterium for use in effective treatment of azo-dye-contaminated wastewaters under static conditions at neutral and alkaline pH value, characteristic of typical textile effluents. The strain could tolerate higher doses of dyes as it was able to decolorize up to 1000 mg/l. When used as microbial surfactant to enhance methyl orange biodecolorization, Bacillus subtilis SPB1-derived lipopeptide accelerated the decolorization rate and maximized slightly the decolorization efficiency at an optimal concentration of about 0.025%. In order to enhance the process efficiency, a Taguchi design was conducted. Phytotoxicity bioassay using sesame and radish seeds were carried out to assess the biotreatment effectiveness. The bacterium was able to effectively decolorize the azo dye when inoculated with an initial optical density of about 0.5 with 0.25% sucrose, 0.125% yeast extract, 0.01% SPB1 biosurfactant, and when conducting an agitation phase of about 24 h after static incubation. Germination potency showed an increase toward the nonoptimized conditions indicating an improvement of the biotreatment. When comparing with synthetic surfactants, a drastic decrease and an inhibition of orange methyl decolorization were observed in the presence of CTAB and SDS. The nonionic surfactant Tween 80 had a positive effect on methyl orange biodecolorization. Also, studies ensured that methyl orange removal by this strain could be due to endocellular enzymatic activities. To conclude, the addition of SPB1 bioemulsifier reduced energy costs by reducing effective decolorization period, biosurfactant stimulated bacterial decolorization method may provide highly efficient, inexpensive, and time-saving procedure in treatment of textile effluents.

Sustainable Biofuels Development Center

Energy Technology Data Exchange (ETDEWEB)

Reardon, Kenneth F. [Colorado State Univ., Fort Collins, CO (United States)

2015-03-01

The mission of the Sustainable Bioenergy Development Center (SBDC) is to enhance the capability of America’s bioenergy industry to produce transportation fuels and chemical feedstocks on a large scale, with significant energy yields, at competitive cost, through sustainable production techniques. Research within the SBDC is organized in five areas: (1) Development of Sustainable Crops and Agricultural Strategies, (2) Improvement of Biomass Processing Technologies, (3) Biofuel Characterization and Engine Adaptation, (4) Production of Byproducts for Sustainable Biorefining, and (5) Sustainability Assessment, including evaluation of the ecosystem/climate change implication of center research and evaluation of the policy implications of widespread production and utilization of bioenergy. The overall goal of this project is to develop new sustainable bioenergy-related technologies. To achieve that goal, three specific activities were supported with DOE funds: bioenergy-related research initiation projects, bioenergy research and education via support of undergraduate and graduate students, and Research Support Activities (equipment purchases, travel to attend bioenergy conferences, and seminars). Numerous research findings in diverse fields related to bioenergy were produced from these activities and are summarized in this report.

Sustainable Consumption and Life Satisfaction

Science.gov (United States)

Xiao, Jing Jian; Li, Haifeng

2011-01-01

The purpose of this study was to examine the association between sustainable consumption and life satisfaction. One aspect of sustainable consumption focused on in this study is the environment friendly purchase or green purchase. Using data collected from consumers in 14 cities in China, we found that consumers who reported green purchase…

Creating sustainable campuses: Sharing knowledge between ...

International Development Research Centre (IDRC) Digital Library (Canada)

2016-06-02

Jun 2, 2016 ... As part of the Sustainable Campuses: Sharing our Knowledge for Social and ... structure, environmental education, and project design and management. ... Read the project report, Sustainable Campuses: Sharing our ... Innovative grants program teams up Canadian and Latin American researchers.

ANDRA - National Radioactive Waste Management Agency. Annual sustainable development and activity report 2011. Management report and financial statements 2011

International Nuclear Information System (INIS)

2012-01-01

Created in 1979 within the CEA, the National Radioactive Waste Management Agency (ANDRA) was established by the December 1991 Waste Act as a public body in charge of the long-term management of all radioactive waste, under the supervision of the Ministry of Ecology, Energy, Sustainable Development and the Sea (formerly the Ministry of Industry and the Ministry of Environment), and the Ministry of Research. Its 3 basic missions were extended and their funding secured through the 2006 Planning Act: - a R and D mission to propose safe long-term solution for radioactive waste without current disposal system; this mission includes long-term storage, since the 2006 Planning Act, in order to propose interim solutions while final ones are being studied; - an industrial mission concerning, on one hand, waste acceptance criteria and control and, on the other hand, siting, construction, operation, closure and monitoring of repositories. This mission includes as well a public service mission in terms of i) collection of waste of the 'small-scale nuclear activities' producers or owners (including the so-called 'household' radioactive waste, i.e. waste owned by private individuals) and ii) clean-up and rehabilitation of orphan polluted sites; - an information mission, notably through the regular publication of the National Inventory of radioactive materials and waste. This mission includes as well an active policy of dialogue with stakeholders both at national and local level. This document is the activity and Sustainable Development Report, with the management and financial statements report, of the Andra for the year 2011

ANDRA - National Radioactive Waste Management Agency. Annual sustainable development and activity report 2012. Management report and financial statements 2012

International Nuclear Information System (INIS)

2013-01-01

Created in 1979 within the CEA, the National Radioactive Waste Management Agency (ANDRA) was established by the December 1991 Waste Act as a public body in charge of the long-term management of all radioactive waste, under the supervision of the Ministry of Ecology, Energy, Sustainable Development and the Sea (formerly the Ministry of Industry and the Ministry of Environment), and the Ministry of Research. Its 3 basic missions were extended and their funding secured through the 2006 Planning Act: - a R and D mission to propose safe long-term solution for radioactive waste without current disposal system; this mission includes long-term storage, since the 2006 Planning Act, in order to propose interim solutions while final ones are being studied; - an industrial mission concerning, on one hand, waste acceptance criteria and control and, on the other hand, siting, construction, operation, closure and monitoring of repositories. This mission includes as well a public service mission in terms of i) collection of waste of the 'small-scale nuclear activities' producers or owners (including the so-called 'household' radioactive waste, i.e. waste owned by private individuals) and ii) clean-up and rehabilitation of orphan polluted sites; - an information mission, notably through the regular publication of the National Inventory of radioactive materials and waste. This mission includes as well an active policy of dialogue with stakeholders both at national and local level. This document is the activity and Sustainable Development Report, with the management and financial statements report, of the Andra for the year 2012

Performance Sustainability and Integrated Reporting: Empirical Evidence from Mandatory and Voluntary Adoption Contexts

Directory of Open Access Journals (Sweden)

Salvatore Loprevite

2018-04-01

Full Text Available This paper looks at the topic of regulation of integrated reporting for listed companies, with the aim of contributing to the debate on the usefulness of introducing a mandatory regime, both from the perspective of integrated performance sustainability of companies and from that of relevance of information for providers of financial capital. The study is based on empirical research carried out on a sample composed of companies operating in territories where the adoption of integrated reporting is voluntary (Europe and those operating in a country where adoption is mandatory (South Africa. The research shows that (a in voluntary regimes, levels of integrated performance achieved by companies are higher; (b mandatory regulation produces positive effects on integrated performance levels in the medium term; (c integrated performance indicators are value-relevant, though having different levels of relevance under the two regimes examined.

How Corporations Deal with Reporting Sustainability: Assessment Using the Multicriteria Logistic Biplot Approach

Directory of Open Access Journals (Sweden)

Purificación Vicente Galindo

2015-01-01

Full Text Available This paper suggests a new methodology capable of accessing in detail the contribution of companies to countries’ sustainability related to economic performance. The concept of sustainability has been brought up in several debates, leading to a clearer understanding of its progress in recent decades. The most adequate indicators to achieve a unique value to define sustainability have been identified. However, specific behaviors of economic agents such as exist in particularly large organizations, have rarely been exposed and evaluated regarding their positive or negative contribution to the increase of sustainability throughout the world. This paper proposes an integrated approach incorporating an evaluation of the positive and negative contributions to sustainability by means of a logistic biplot application. This allows the creation of a summarized index that combines all single sustainability indicators. These synthetic indices allow the positioning of each of the companies in a geometric representation for an original exploration of the sustainability paradigm. The supplied method permits accessing and evaluating information concerning specific behaviors of economic agents such as big companies. In our paper, we have followed the engagements towards sustainability of big corporations, individually or as groups, across the different activity sectors in Portugal and Spain.

Dėl keleto retų vietovardžių kilmės (Greikónys, Grìkapėdis, Plasapnỹkai, Pušė́nai, Silgiónys, Tauliùkai, Vaĩsodžiai

Directory of Open Access Journals (Sweden)

Jonas Palionis

2011-12-01

Full Text Available ZUR ENSTEHUNG EINIGER SELTENER ORTSNAMEN (Greikónys, Grìkapėdis, Plasapnỹkai, Pušė́nai, Silgiónys, Tauliùkai, VaĩsodžiaiZusammenfassungIm vorliegenden Artikel werden sieben seltene Dorfnamen aus dem südlitauischen Gebiet behandelt. Die Analyse der Entstehung dieser Ortsnamen stützt sich vorwiegend auf das handschriftliche Material der Tauf- und Trauungsurkunden der zweiten Hälfte des 17. und der ersten Hälfte des 18. Jhs der Gemeinde Punià, die gegenwärtig dem Bezirks Alytùs angehört.Greikónys, die ältere Form ist bereits 1659 in einer Taufurkunde verzeichnet (de Gireykancow; das scheint eine Ableitung von dem Familiennamen *Gireika zu sein. Dieser Name läßt sich mit dem Verb gìrti ‘rühmen, loben’ in Verbindung setzen: *gireika- einer, der eine besondere Neigung sich zu rühmen aufweist, Prahlhans ist.Grìkapėdis ist, ohne Zweifel, ebenfalls anthroponymischen Ursprungs, da der Familienname Grìkpėdis im nordwestlichen Teil von Žemaitija vorkommt. Die Bedeutung der Komponenten dieses zusammengesetzten Familiennamens (grìkas ‘Buchweizen’ + pė́das ‘die Getreidegarbe’ zeigt eine metaphorische Basis der Entstehung des Kompositums. Die gegenwärtige Singularform ist wahrscheinlich eine spätere Bildung: in den Taufurkunden der zweiten Hälfte des 17. Jhs findet man Pluralformen (de Grikopedziow, de Grikiepedzow.Plasapnỹkai, änlich wie Greikonys und Grikapėdis, läßt ebenfalls einen anthroponymischen Ursprung vermuten, obwohl dies nicht so augenscheinlich ist. Dieser Ortsname konnte vom Familiennamen *Plasapnỹkas entstanden sein: *Plasapnỹkas < *plasa +  *upinykas, d. h. ‘ein an dem Fluß Plasãupė Wohnender’. Das erste Glied dieser kontrahierter Zusammensetzung könnte man auf eine Form des Verbs plàsti ‘breiter werden’ zurückführen.Pušė́nai kommt in der zweiten Hälfte des 17. und der ersten Hälfte des 18. Jhs als Puišėnai (de Puyszany vor. Diese ältere Form weist

Sustainability, Materiality and Independent External Assurance

OpenAIRE

Jones, Peter; Bown, Robin; Hillier, David; Comfort, Daphne

2017-01-01

This chapter offers a preliminary examination of how the UK's leading food retailers are reporting on sustainability and of the role of materiality and external assurance in their reporting processes. Food retailing is by far the largest, and arguably the most fiercely competitive, sector within the UK retail economy. The chapter examines the current sustainability issues being addressed by the UK's leading food retailers, if and how they embraced materiality and commissioned independent exte...

Sustainability Performance of Scandinavian Corporations and their Value Chains assessed by UN Global Compact and Global Reporting Initiative standards - a way to identify superior performers?

DEFF Research Database (Denmark)

Kjærgaard, Thomas

2014-01-01

The purpose of this study was to introduce a combination of the two most adopted multi- stakeholder standards for sustainability reporting as an alternate framework for assessing sustainability performance in Scandinavian corporations. This novel approach leverages numeric measures on the criteria...

Towards a systems approach to sustainable developments | Kutua ...

African Journals Online (AJOL)

“Sustainable development” as a concept was popularised by a 1987 report of the United Nations World Commission on Environment and Development. The report defined sustainable development as “development that meets the needs of the present without compromising the ability of future generations to meet their own ...

75 FR 45011 - Gardendale Railroad, Inc.-Operation Exemption-Rail Line of Border Transload & Transfer, Inc. at...

Science.gov (United States)

2010-07-30

... County, TX Gardendale Railroad, Inc. (GRI), a noncarrier, has filed a verified notice of exemption under..., Inc., jointly have filed a verified notice of exemption to continue in control of GRI upon its... effective date of the exemption (30 days after the exemption was filed). GRI certifies that its projected...

Sustainable building assessment tool: integrating sustainability into current design and building processes

CSIR Research Space (South Africa)

Gibberd, Jeremy T

2008-09-01

Full Text Available the carrying capacity of supporting ecosystems. ( International Union for Conservation of Nature 1991) These definitions focus on what Wackernagel and Yount call the “socio-economic” and “ecological imperatives” of sustainability (Wackernagel et al, 2000.... Figure 1 Human development and ecological footprints 2003 (from the Living Planet Report) The figure is interesting in that it suggest that only one country (in Latin America and the Caribbean) meets the minimum criteria for sustainability...

Sustainability Balanced Scorecard Disclosures and Corporate Commitment to Sustainability: An Australian Study

Directory of Open Access Journals (Sweden)

Evangeline O. Elijido-Ten

2014-12-01

Full Text Available The purpose of this research is to analyse corporate sustainability commitment level (SCL and its determinants by examining the extent of Sustainability Balanced Scorecard (SBSC public disclosures provided by Australia‟s largest publicly listed companies. First, content analysis is used to scrutinise publicly available disclosures. Then, logistic regression is conducted to analyse the determinants of SCL. The analysis shows that the company‟s level of commitment to sustainability can be determined from voluntary disclosures using a set of criteria developed from the relevant SBSC and environmental management literature. It is also found that SCL is significantly associated to size, leverage, industry and government reporting legislation but not to profitability.

Experiment information - GRIPDB | LSDB Archive [Life Science Database Archive metadata

Lifescience Database Archive (English)

Full Text Available switchLanguage; BLAST Search Image Search Home About Archive Update History Data List Contact us GRI...a.nbdc01665-002 Description of data contents Experimentally identified GPCR interaction regions Data file File name: gri...pdb_exp_info.zip File URL: ftp://ftp.biosciencedbc.jp/archive/gripdb/LATEST/gripdb_exp_info.zip ...File size: 6.2 KB Simple search URL http://togodb.biosciencedbc.jp/togodb/view/gri...es Data item Description ID Experiment information ID GRIP ID1 GRIP ID related wigh the experiment GRIP ID2 No. in GRI

ColloInputGenerator

DEFF Research Database (Denmark)

2013-01-01

This is a very simple program to help you put together input files for use in Gries' (2007) R-based collostruction analysis program. It basically puts together a text file with a frequency list of lexemes in the construction and inserts a column where you can add the corpus frequencies. It requires...... it as input for basic collexeme collostructional analysis (Stefanowitsch & Gries 2003) in Gries' (2007) program. ColloInputGenerator is, in its current state, based on programming commands introduced in Gries (2009). Projected updates: Generation of complete work-ready frequency lists....

Environmental Accounting in Peru: A Proposal Based on the Sustainability Reporting in the Mining, Oil and Gas Industries

OpenAIRE

Tanaka Nakasone, Gustavo

2015-01-01

This paper proposes an environmental accounting system in Peru that will improve the sustainability reporting of Peruvian corporations and have a positive impact on all the stakeholders (communities, stockholders, government, NGOs, etc.). This new environmental  accounting system will allow companies  to properly quantify and  report environmental issues and have a more integral assessment and analysis of all the variables which affect their triple bottom line.Moreover, environmental issues i...

Mobilizing Sustainable Bioenergy Supply Chains

DEFF Research Database (Denmark)

Smith, Tat; Lattimore, Brenna; Berndes, Göran

This report summarizes the results of an IEA Bioenergy inter-Task project involving collaborators from Tasks 37 (Energy from Biogas), 38 (Climate Change Effects of Biomass and Bioenergy Systems), 39 (Commercialising Conventional and Advanced Liquid Biofuels from Biomass), 40 (Sustainable Internat......-scale mobilization of major bioenergy resources through five case studies that determine the factors critical to their sustainable mobilization....

HIE sustainability secrets. NeHC report shares HIE success stories of alternate revenue streams and payer buy-in.

Science.gov (United States)

Prestigiacomo, Jennifer

2011-11-01

Getting effective stakeholder engagement, including that of payers, and creating innovative value-added services that provide alternate revenue streams beyond basic subscription services, are just a couple of the common traits of the flourishing health information exchanges profiled in the sustainability report released in August by the National eHealth Collaborative.

Sustainability Reporting and Value Relevance of Financial Statements

Directory of Open Access Journals (Sweden)

Bambang Sutopo

2018-03-01

Full Text Available This study examines whether information about the winners of the Sustainability Reporting Award (SRA contributes to the usefulness of the information in financial statements. This study used a sample consisting of 110 winners of SRA (SRA firms and 110 companies that did not receive SRA (non-SRA firms from 2008 to 2016. The study found that earnings per share (EPS, earnings per share change (EPSC, and book value per share (BVPS are value-relevant information. Results of comparison between SRA firms and non-SRA firms show that the positive association between EPS and stock price (P and the positive association of EPS with stock returns (R for SRA firms are higher than that for the non-SRA firms. In addition, findings of this study indicate that EPSC is positively associated with R when EPSC and R are measured by Indonesian rupiah (IDR instead of by percentage, and the positive association between EPSC and R for the SRA firms is higher than that for the non-SRA firms. Thus, the results are sensitive to measures of the variables. However, this study found that value relevance of BVPS for SRA firms is lower than for non-SRA firms. Implication of this study is that information about the winners of SRA contributes to the usefulness of financial statements, especially the information of EPS and EPSC.

Supply Chain Sustainability: a Retailer Perspective

OpenAIRE

ROWELL, James

2011-01-01

Since the publication of 'The Greening of Wal-Mart's Supply Chain' (Plambeck, 2007) the subject of sustainability has gained a clear focus in organisations' supply chain activities. (The Sustainable Business, EFMD, 2010) In fact the 2007 paper reported on Walmart's ambitions as outlined by CEO Lee Scott, in 2005. That plan was titled Sustainability 360. Based on information published by Walmart since 2007, this article discusses the organisational context of these initiatives and focuses on t...

19 CFR 102.18 - Rules of interpretation.

Science.gov (United States)

2010-04-01

... Interpretation (GRI) 2(a) is referred to in § 102.20 as an exception to an allowed change in tariff... manner as a complete or finished good pursuant to GRI 2(a). (b) (1) For purposes of identifying the... except from subheading 8607.19 when that change is pursuant to GRI 2(a)), the only materials that may be...

Superior Glycemic Control with a Glucose-Responsive Insulin Analog: Hepatic and Nonhepatic Impacts.

Science.gov (United States)

Moore, Mary Courtney; Kelley, David E; Camacho, Raul C; Zafian, Peter; Ye, Tian; Lin, Songnian; Kaarsholm, Niels C; Nargund, Ravi; Kelly, Terri M; Van Heek, Margaret; Previs, Stephen F; Moyes, Christopher; Smith, Marta S; Farmer, Ben; Williams, Phil; Cherrington, Alan D

2018-03-14

We evaluated the hepatic and nonhepatic responses to glucose-responsive insulin (GRI). Eight dogs received GRI or regular human insulin (HI) in random order. A primed, continuous intravenous infusion of [3- 3 H]glucose began at -120 min. Basal sampling (-30 to 0 min) was followed by 2 study periods (150 min each), P1 and P2. At 0 min, somatostatin and GRI (36±3 pmol/kg/min) or HI (1.8 pmol/kg/min) were infused IV; basal glucagon was replaced intraportally. Glucose was infused intravenously to clamp plasma glucose at 80 mg/dL (P1) and 240 mg/dL (P2). Whole body insulin clearance (WBIC) and insulin concentrations were not different in P1 vs P2 with HI, but WBIC was 23% higher and arterial insulin 16% lower in P1 vs P2 with GRI. Net hepatic glucose output was similar between treatments in P1. In P2, both treatments induced net hepatic glucose uptake (2.1±0.5 [HI] vs 3.3±0.4 [GRI] mg/kg/min). Nonhepatic glucose uptake (nonHGU, mg/kg/min) in P1 and P2, respectively, differed between treatments (2.6±0.3 and 7.4±0.6 with HI; 2.0±0.2 and 8.1±0.8 with GRI). Thus, glycemia impacted GRI but not HI clearance, with resultant differential effects on HGU and nonHGU. GRI holds promise for decreasing hypoglycemia risk while enhancing glucose uptake under hyperglycemic conditions. © 2018 by the American Diabetes Association.

Sustainable development and energy supply

International Nuclear Information System (INIS)

Levi, H.W.

1997-01-01

'Sustainable' is an old established term which has made a political career in the past ten years. The roots of this career extend back into the 18th century, when an economic concept of forest management was developed to replace yield maximization achieved by means of complete deforestation by yield optimization attained by conservative forest management. This latter type of forest management was termed 'sustainable'. The language used in today's sustainability debate was based on the idea of preserving the capital provided by nature and living on the interest. As a consequence, the term 'sustainable' became one of the key points in environmental policy and economic policy after the Brundtland report had been published (V. Hauff, 1987), which also constitutes the background to this article. (orig.) [de

Biofuels and sustainability.

Science.gov (United States)

Solomon, Barry D

2010-01-01

Interest in liquid biofuels production and use has increased worldwide as part of government policies to address the growing scarcity and riskiness of petroleum use, and, at least in theory, to help mitigate adverse global climate change. The existing biofuels markets are dominated by U.S. ethanol production based on cornstarch, Brazilian ethanol production based on sugarcane, and European biodiesel production based on rapeseed oil. Other promising efforts have included programs to shift toward the production and use of biofuels based on residues and waste materials from the agricultural and forestry sectors, and perennial grasses, such as switchgrass and miscanthus--so-called cellulosic ethanol. This article reviews these efforts and the recent literature in the context of ecological economics and sustainability science. Several common dimensions for sustainable biofuels are discussed: scale (resource assessment, land availability, and land use practices); efficiency (economic and energy); equity (geographic distribution of resources and the "food versus fuel" debate); socio-economic issues; and environmental effects and emissions. Recent proposals have been made for the development of sustainable biofuels criteria, culminating in standards released in Sweden in 2008 and a draft report from the international Roundtable on Sustainable Biofuels. These criteria hold promise for accelerating a shift away from unsustainable biofuels based on grain, such as corn, and toward possible sustainable feedstock and production practices that may be able to meet a variety of social, economic, and environmental sustainability criteria.

STRATEGIC MANAGEMENT OF SUSTAINABILITY AND INNOVATION

Directory of Open Access Journals (Sweden)

Vanessa Cuzziol Pinsky

2013-09-01

Full Text Available The sustainable development, global competitiveness and rapid technological change increasingly challenge companies to innovate with a focus on sustainability. The objectives of this study were to identify the critical success factors in business management and identify the challenges to implement sustainable products. This is an exploratory, descriptive and qualitative research, using the case study method. Data were collected through semi-structured and in-depth interviews with executives from the marketing and innovation departments, complemented by secondary sources, including sustainability reports, websites and other company documents. The content analysis revealed the critical success factors to implement sustainable products, highlighting the involvement of senior leadership, setting goals and long term vision, the involvement of the value chain in the search for sustainable solutions and have a area of innovation with sustainability goals. The key challenges identified are related to the involvement of the supply chain, using the principles of the life cycle assessment, marketing communication and measurement of results and environmental benefits.

Transition in, Transition out: a sustainable model to engage first year students in learning. A Practice Report

Directory of Open Access Journals (Sweden)

Andrea Chester

2013-08-01

Full Text Available Peer mentoring, presented as an inclusive teaching approach, embedded in the curriculum, has been successfully implemented to support first year student learning. Developing sustainable and scalable models for large first year cohorts, however, provides a challenge. The Transition in, Transition out model is a sustainable peer mentoring model supporting the transition of both first and final year students. The model has been implemented in two Australian psychology programs, one face-to-face and one delivered online. The focus in this Practice Report will be on the outcome data for on-campus first year student at one university. Participants were 231 first year students (166 females and 65 males. Results suggest positive changes in academic performance and learning approaches as well as positive endorsement of the model.

Indicators for sustainable transport policy in Denmark - why, what and how?

DEFF Research Database (Denmark)

Gudmundsson, Henrik; Cornet, Yannick

in the Danish transport policy, using policy goals, sustainability indicators and performance measures. The paper represents a first step in the SUSTAIN project aiming to develop a framework for national sustainable transport planning. The paper will draw on analysis of experience with the development and use......Denmark and other countries have the ambition to move towards a sustainable transport system. However it is challenging to achieve and credibly demonstrate progress towards sustainability in transport. The paper will specify foundations for monitoring and reporting progress towards sustainability...... of sustainability indicators to report transport policy performance, in Europe, North America and other parts of the world. The experience will be connected to critical literature in the areas of sustainability theory, knowledge utilization, and implementation in order to identify challenges to overcome...

Predictive validity of granulation tissue color measured by digital image analysis for deep pressure ulcer healing: a multicenter prospective cohort study.

Science.gov (United States)

Iizaka, Shinji; Kaitani, Toshiko; Sugama, Junko; Nakagami, Gojiro; Naito, Ayumi; Koyanagi, Hiroe; Konya, Chizuko; Sanada, Hiromi

2013-01-01

This multicenter prospective cohort study examined the predictive validity of granulation tissue color evaluated by digital image analysis for deep pressure ulcer healing. Ninety-one patients with deep pressure ulcers were followed for 3 weeks. From a wound photograph taken at baseline, an image representing the granulation red index (GRI) was processed in which a redder color represented higher values. We calculated the average GRI over granulation tissue and the proportion of pixels exceeding the threshold intensity of 80 for the granulation tissue surface (%GRI80) and wound surface (%wound red index 80). In the receiver operating characteristics curve analysis, most GRI parameters had adequate discriminative values for both improvement of the DESIGN-R total score and wound closure. Ulcers were categorized by the obtained cutoff points of the average GRI (≤80, >80), %GRI80 (≤55, >55-80, >80%), and %wound red index 80 (≤25, >25-50, >50%). In the linear mixed model, higher classes for all GRI parameters showed significantly greater relative improvement in overall wound severity during the 3 weeks after adjustment for patient characteristics and wound locations. Assessment of granulation tissue color by digital image analysis will be useful as an objective monitoring tool for granulation tissue quality or surrogate outcomes of pressure ulcer healing. © 2012 by the Wound Healing Society.

Towards Sustainable Growth Business Models

Energy Technology Data Exchange (ETDEWEB)

Kamp-Roelands, N.; Balkenende, J.P.; Van Ommen, P.

2012-03-15

The Dutch Sustainable Growth Coalition (DSGC) has the following objectives: The DSGC aims to pro-actively drive sustainable growth business models along three lines: (1) Shape. DSGC member companies aim to connect economic profitability with environmental and social progress on the basis of integrated sustainable growth business models; (2) Share. DSGC member companies aim for joint advocacy of sustainable growth business models both internationally and nationally; and (3) Stimulate. DSGC member companies aim to stimulate and influence the policy debate on enabling sustainable growth - with a view to finding solutions to the environmental and social challenges we are facing. This is their first report. The vision, actions and mission of DSGC are documented in the Manifesto in Chapter 2 of this publication. Chapter 3 contains an overview of key features of an integrated sustainable growth business model and the roadmap towards such a model. In Chapter 4, project examples of DSGC members are presented, providing insight into the hands-on reality of implementing the good practices. Chapter 5 offers an overview of how the Netherlands provides an enabling environment for sustainable growth business models. Chapter 6 offers the key conclusions.

Sustainability.

Science.gov (United States)

Chang, Chein-Chi; DiGiovanni, Kimberly; Mei, Ying; Wei, Li

2016-10-01

This review on Sustainability covers selected 2015 publications on the focus of Sustainability. It is divided into the following sections : • Sustainable water and wastewater utilities • Sustainable water resources management • Stormwater and green infrastructure • Sustainability in wastewater treatment • Life cycle assessment (LCA) applications • Sustainability and energy in wastewater industry, • Sustainability and asset management.

Sustainability in Project Management: Vision, Mission, Ambition

NARCIS (Netherlands)

Gilbert Gilbert Silvius

2012-01-01

Sustainability is one of the most important challenges of our time. How can we develop prosperity, without compromising the life of future generations? Companies are integrating ideas of sustainability in their marketing, corporate communication, annual reports and in their actions. The concept of

A practical model for sustainable operational performance

International Nuclear Information System (INIS)

Vlek, C.A.J.; Steg, E.M.; Feenstra, D.; Gerbens-Leenis, W.; Lindenberg, S.; Moll, H.; Schoot Uiterkamp, A.; Sijtsma, F.; Van Witteloostuijn, A.

2002-01-01

By means of a concrete model for sustainable operational performance enterprises can report uniformly on the sustainability of their contributions to the economy, welfare and the environment. The development and design of a three-dimensional monitoring system is presented and discussed [nl

En dialog för hållbarhet : En studie om statliga företags intressentdialog i praktiken

OpenAIRE

Danielsson, Josefin; Ulleryd, Ida