Smart Regulation 3: Mandatory Social and Environmental Reporting
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Presentation given by Filip Gregor (ECCJ lawyer) at the ECCJ/PSE conference on 29 May 2008 in Brussels
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This document discusses ethical, social, and environmental reporting by companies. It notes that while companies increasingly report on these issues, there is often a gap between what they report and their actual performance and impacts as portrayed in outside sources. The document examines this reporting-performance gap for one company, Alpha, by analyzing its reports from 1993 and 1999 alongside data from external sources. It finds that Alpha's reports portray a rosier picture and lack full disclosure of negative impacts and issues not mentioned elsewhere. The document concludes Alpha's level of accountability to stakeholders is low based on incomplete coverage and differences with external portrayals.
Volunteer disclosure & environmental reporting
This document summarizes a report on voluntary disclosures and environmental accounting practices of four Bangladeshi banks - Uttara Bank Ltd, Premier Bank Ltd, Islami Bank Ltd, and AB Bank Ltd. The report analyzes the banks' annual reports from 2013 to evaluate their environmental accounting and reporting. It finds that while each bank has green banking projects, they do not fully disclose investment amounts in these projects. The actual environmental reporting is also found to be poorer than expected. The objective of the report is to critically evaluate and examine the banks' environmental accounting and reporting practices, and to suggest improvements to overcome shortcomings.
Environmental reporting
The document discusses environmental issues and types of pollution, including air, water, and noise pollution. It defines the environment as the sum total of all surroundings that provide conditions for growth as well as danger. Noise pollution is mainly caused by machines, vehicles, aircraft and trains. Climate change refers to changes in global or regional climate patterns from the mid-late 20th century onward attributed largely to increased carbon dioxide from fossil fuels.
Modernization ppt
This document discusses the modernization perspective from an advantages and disadvantages point of view. It outlines some key advantages of modernization such as easier communication through technology and the internet, improved transportation, easier household tasks due to new appliances, better education opportunities, and a more comfortable lifestyle. However, it also notes some disadvantages like increased stress, selfishness, and egoism as well as environmental pollution that can come from modernization and a craving for more income to enjoy modern luxuries.
Corporate Sustainability Reporting
The document discusses corporate sustainability reporting and provides guidance on creating sustainability reports. It introduces the Global Reporting Initiative (GRI) framework, which includes principles, standard disclosures, and an index of economic, environmental, and social performance indicators to help companies consistently report on sustainability topics. The GRI framework aims to balance materiality, stakeholder inclusiveness, sustainability context, and completeness to ensure high-quality sustainability reporting.
Sustainability Reporting Trends March 2012
See the latest on how the market is viewing sustainability information, measuring performance and how financial and sustainability performance relate.
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Opening remarks presentation anticorruption
On Tuesday, 23 September, MCRB hosted a half-day workshop on “Anti-Corruption Programmes” for Myanmar businesses in Yangon. The workshop, held in collaboration with Spectrum – a Yangon-based sustainable development knowledge network - was the first in a series of events to follow-up on the Transparency in Myanmar Enterprises (TiME) report and build business capacity in the area of anti-corruption and human rights.
INTANGIBLES
The document discusses corporate social responsibility and sustainability. It mentions several international frameworks for CSR like the UN Guiding Principles on Business and Human Rights, and OECD guidelines for multinational enterprises. It also discusses domestic CSR policies in countries like India and the EU. Overall, the document advocates for respecting human rights, transparency, sustainability, and partnerships to promote responsible business practices globally.
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Corporation and External Stakeholders.pptIndonesian Civil Service Commission / Komisi Aparatur Sipil Negara
This document discusses corporate responsibility and external stakeholders. It covers 5 topics: 1) managing responsibility in the marketplace, 2) managing responsibility with external stakeholders, 3) responsibility toward consumers, 4) responsibility in advertising, product safety and liability, and 5) responsibility toward the environment. The document notes that corporations can gain competitive advantages like reputation and ability to attract employees by being socially responsible. It also discusses stakeholders, social contracts, and corporations' duties and obligations to various external groups.Business ethics presentation peter greenham iigi fwr group sustainable indep...
1.0 Cyber Attacks/Loss of Data
From a recent study Eighty percent of companies found that Loosing of data from USB sticks and mobile devices pose a significant risk to the organisations network.Cyber attacks to be an even bigger risk year, business owners will need to ensure they have the most up to date security systems and that all staff are adequately trained in proper data security.
A recent study identified that 400 companies lost over 12,000 customer records, with an average cost of $214 per record the amount of losses could exceed $2.5 Million.
A recent event where Russian hackers hold a medical centre after encrypting thousands of patient health records.
Best practice for anti corruption
Transparency International's Business Integrity Toolkit provides a six-step process for companies to build an effective anti-corruption program: Commit, Assess, Plan, Act, Monitor, and Report. The document outlines each step and what is expected from businesses. It provides examples of commitment statements and anti-bribery policies. Tools from Transparency International are also presented that can help with risk assessments, training, monitoring, and reporting on anti-corruption programs.
Corporate Environmental Management – A New Paradigm Emerges
A mix of traditional, market-derived and selfimposed regulation is helping the mining and other industries to more effectively protect the environment. Proper environmental management can no longer be viewed as a constraint to business. Rather, it creates an opportunity for smart companies to demonstrate their capacity for market leadership, resulting in greater support from investors, customers and the wider community. The commercial benefits of a proactive approach to environmental management are becoming clearer. Rather than relying on reactive, compliance-based approaches, businesses are now recognising that efficient management in the environmental arena, which harnesses the benefits of selfregulation, is good for business. It helps creates a better image that in current markets attracts investors and new customers and managers are now able to acknowledge that environmental issues should be integrated into all aspects of daily business activity.
Environmental scanning & CSR Activities
Inflation refers to a continuous rise in prices accompanied by a decrease in purchasing power. There are different types of inflation ranging from mild (under 3% annually) to hyperinflation (over 10% monthly). Inflation impacts businesses by increasing costs of raw materials, products, labor, management, and taxes.
Environmental scanning involves monitoring the external environment to identify opportunities and threats for strategic decision-making. It considers events, trends, issues, expectations across various dimensions like social, political, economic, technological, legal, and more. Approaches include systematic ongoing monitoring, ad-hoc special surveys, and using processed secondary data sources. Factors like the strategist, organization, and environment complexity influence scanning.
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Case study report on the role of employers in promoting the employability and employment on disadvantaged groups
A research proposal on non financial reporting by Fred M'mbololo
This research proposal compares non-financial reporting practices in Australia and the European Union. Non-financial reporting enables businesses to communicate their environmental, social, and ethical performance to stakeholders. In Australia, non-financial reporting is voluntary, while the EU's Non-Financial Reporting Directive mandates certain large companies disclose information on environmental, social, and governance matters. The proposal will explore differences and similarities in non-financial reporting frameworks and common CSR activities between Australia, the EU, and the US to identify variations in reporting forms and features.
GDPR Solutions That Won't Break the Bank
1) The GDPR grants EU citizens various personal data rights and requires organizations to respond to data requests within 72 hours or face penalties up to 4% of global revenues.
2) To assess GDPR risk, companies should consider if they have any interaction with EU citizens through business activities, employees, investors, or incidental data collection that could include EU personal data.
3) If any risk is found, companies must establish a written GDPR compliance structure that defines responsible parties for data controller, processor, and protection officer roles to oversee personal data processing, storage, and deletion according to GDPR requirements.
M. Molteni: Corporate Social Responsibility
Indicatori di Corporate Social Responsibility: un nuovo terreno d’incontro tra imprese e Sistema statistico nazionale.
Hassan Qaqaya
This document discusses compliance programs that companies can implement to prevent anti-competitive practices. It outlines common features of effective compliance programs, including endorsement from senior management, clear policies and procedures, identification of responsibilities, training, controls, and evaluation. It also discusses trends in compliance among competition authorities in different jurisdictions, noting guidance and templates provided. Finally, it discusses international cooperation on compliance through UN principles for enterprises operating across borders.
Icab lectures chapter last
Regulation of businesses is necessary to address market failures and protect public interest. Some key reasons for regulation include addressing issues like market imperfections, externalities, and information asymmetries. Regulations are imposed by government bodies and can take various forms including price controls, taxes, subsidies, and rules on competition and corporate governance. Businesses respond to regulations in different ways, from mere compliance to full compliance and innovation. International regulations also influence businesses globally, with countries like the US and EU having significant impact. Acts like the Sarbanes-Oxley Act in the US regulate financial reporting, auditing, and whistleblowing for listed companies.
Respect brings its own rewards
The document discusses increasing expectations for companies to respect human rights in their global operations and supply chains. It outlines the responsibilities of German companies under the country's National Action Plan to conduct human rights due diligence. EY Germany has been tasked with monitoring implementation of the plan and can help companies improve their human rights policies, assessments, reporting and training to comply with rising international standards. Respecting human rights can offer benefits like reduced risk, greater access to opportunities, and improved relationships.
Corporate Social Responsibility and Stakeholders effect
Stakeholders play an important role in corporate social responsibility by using their influence and voting power to shape company goals and policies. Stakeholders have a social responsibility to act in the best interests of the entire company, its market and employees. This includes considering social impacts, pushing for ethical practices and transparency, and ensuring employee welfare. For a company to truly serve its stakeholders, it must integrate social and environmental responsibilities into its business model through practices of corporate social responsibility.
Investing the Rights Way: A Guide for Investors on Business and Human Rights
This document provides an overview of why human rights should matter to investors. It notes that companies associated with human rights abuses face operational, legal, and reputational risks. Respecting human rights can also benefit companies financially. The fiduciary duties of company managers require them to identify and manage material risks like human rights issues. There is a growing body of research indicating that environmental, social, and governance factors including human rights should be considered in investment decision making. The UN Guiding Principles on Business and Human Rights provide a framework for investors to assess human rights risks across their portfolios and engage with companies on human rights.
Corporate Social Responsiblity, Ethics & Sustainability
This document discusses corporate social responsibility (CSR) and related topics. It provides context on why CSR has become important, noting corporate scandals, consumer cynicism, and demands for transparency. CSR is defined as considering society and stakeholder interests beyond legal obligations. The document outlines CSR's economic, social, and environmental dimensions and drivers of CSR development. It compares Western and African perspectives on CSR and the roles of governments and standards in facilitating CSR practices.
GRI Making Headway in Europe
1) The document discusses how the GRI's G4 Guidelines can help organizations comply with the European Directive on non-financial and diversity disclosure. The Directive requires large companies to report on environmental, social and governance issues.
2) The G4 Guidelines cover all the aspects required by the Directive, including value chain impacts. The Guidelines also emphasize materiality, stakeholder engagement, and supply chain due diligence, which are important themes of the Directive.
3) Using the G4 Guidelines allows organizations to robustly measure, manage and clearly communicate the non-financial information required by the Directive. It provides a globally recognized framework that can be integrated within different reporting formats.
Csr at retail
This chapter discusses corporate social responsibility (CSR) reporting in the retail industry. It describes how retailers are increasingly reporting on their CSR initiatives in annual reports. Walmart and Gap are used as examples, mentioning their environmental and community efforts. The chapter then discusses frameworks for linking CSR strategically to a company's processes and products. It also examines the different types of CSR responsibilities for private companies, such as formal legal obligations and informal social expectations. Finally, it provides an overview of Boots Ltd.'s CSR report, which uses the Global Reporting Initiative's G3 guidelines to describe the company's CSR priorities and progress.
Joseph Sheffu - Ethics and Governance for Professionals.pptx
This document summarizes a presentation on ethics and governance for professional accountants. It discusses the role of accountants in society and their obligations to serve the public interest. It outlines frameworks for ethics and corporate governance, including key principles like balancing performance and compliance. It also provides examples of ethical dilemmas accountants may face and enhances to the conceptual framework for addressing threats. The conclusion emphasizes the importance of accountants understanding their role in upholding good governance and ethics.
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HelpAge International & ICT
1. The document discusses current trends in ICT4D (information and communication technologies for development), drawing from several recent conferences and initiatives.
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The document discusses using content objects on social media to engage audiences and drive traffic. It suggests making content objects visually appealing and shareable, engaging audiences, and anticipating and reacting to their needs. Content objects are described as "nectar for busy social media bees" that can be used to link audiences to core organizational content through various social media tools and approaches.
SR4Proc Personal home pages
This document discusses using RSS feeds to create a personalized home page for staying up-to-date on news and information from favorite websites and blogs. It explains what RSS is and how to use RSS feeds to subscribe to content updates from multiple sources in one interface. It provides instructions for setting up accounts on Google Reader or Netvibes and subscribing to feeds from websites to organize content on the home page. Users are encouraged to find a few sites they use daily and add them to their personalized home page through RSS feeds.
SR4Proc Working with videos
This document discusses using videos for social reporting purposes. It covers key functions videos can support like awareness raising, stakeholder engagement, and capacity building. Examples of video tools that can be used include cameras, movie makers, YouTube, and Blip.tv for recording, editing, uploading, and sharing videos. Guidance is provided on the video process, including converting formats, adding titles and credits, and analytics for monitoring views. Hands-on exercises are suggested to have participants interview each other and upload videos.
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This document discusses working with wikis. It defines what a wiki is and how users can collaboratively create, edit, and organize content on a wiki website. It provides examples of wiki websites and outlines features of wikis like allowing articles to be created and edited by anyone at any time. It also discusses using analytics to measure wiki usage and the importance of regularly maintaining wiki content. It includes an exercise for creating a personal wiki page.
SR4Proc Introduction
This document outlines the objectives and logistics of a social reporting apprenticeship program run by the World Bank Institute in October 2012. It discusses establishing guidelines for the program including timing, communication methods, and content tagging. It then provides a case study of how the CGIAR Research Program on Climate Change, Agriculture and Food Security used social media to engage stakeholders around the Rio+20 conference through blogging, microblogging, webcasting, video/photo sharing, and presentation distribution. Key tactics and results of their social reporting efforts are highlighted.
Data and information visualization tools 2012
This document discusses data and information visualization tools. It introduces visualization and its benefits, such as communicating data across cultures and stimulating discussion. Key functions of visualization include telling stories, analyzing data, conveying information digestibly, and supporting research and decision-making. Examples and resources on creating and sharing visualizations are provided. The document also outlines considerations for using visualization tools, such as audience and purpose, and recommends specific free online tools.
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Tagging and social bookmarking allow users to categorize and share web content. Tagging involves assigning keywords or categories to online information. Social bookmarking uses websites to store personal tags and access tags from connections. This helps users organize their bookmarks and find new resources from others. Examples provided are of teams using social bookmarking sites like Delicious to collaboratively source and share content on specific topics. Popular social bookmarking tools mentioned are Delicious, Diigo, Pinterest and Scoop-it. The document encourages defining a tagging system and importing bookmarks to these sites in order to network with others and republish bookmarks through RSS feeds.
SoMe FAO management issues
This document discusses key management issues for social media use:
1) It identifies opportunities for training, experimenting with new tools, and evaluating social media impact, as well as risks around security, control, and generational gaps.
2) Managing resources like dedicating staff time to social media and providing training is discussed.
3) Risks of social media use are outlined, including personal/professional boundaries, security, lack of control, and human costs like reduced productivity or anti-social behavior. The importance of accountability, metrics, and review is also covered.
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Stone Art Hub offers the best competitive Marble Pricing in Dubai, ensuring affordability without compromising quality. With a wide range of exquisite marble options to choose from, you can enhance your spaces with elegance and sophistication. For inquiries or orders, contact us at ☎ 9928909666. Experience luxury at unbeatable prices.
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