104,873 research outputs found

    Climate risks in West Africa: Bobo-Dioulasso local actors’ participatory risks management framework

    Get PDF
    The paper focuses on the role of multilevel governance in climate change adaptation and risk management, and draws out lessons from the implementation of the UN Habitat Cities and Climate Change Initiatives (CCCI) in Bobo-Dioulasso, Burkina Faso. It describes the process for the formulation of a participatory risk management framework for local actors drawing from empirical investigations undertaken in Bobo-Dioulasso. The paper argues that adaptation needs to be mainstreamed and implemented at local level and to include risk management. Moreover, regulatory capacity of public authorities and balance of power and resources play a major role in this process. After presenting the specific knowledge on climate and environmental challenges and CCCI implementation in Bobo-Dioulasso, the paper describes challenges and opportunities in the implementation of the participatory risk and management framewor

    The Impact Challenge

    Get PDF
    This book explores the role of businesses in delivering positive societal and financial outcomes as they seek to bridge the gap between short-term organizational behaviors and long-range sustainability commitments. By addressing the inevitable data challenges associated with the strategic integration of a sustainability mindset, it enables faster adoption of social, environmental and governance metrics that generate lasting enterprise value. Inspired by the experience of practitioners that have successfully influenced the learning behaviors of complex organizations, this book helps readers drive systemic innovations as they leverage sustainability initiatives in a programmatic and intentional manner. Features: Defines a toolkit to generate sustainable business value by focusing on the organizational design underpinning sustainability-oriented initiatives. Provides a multidisciplinary lens on shaping the impact dialogue through applied frameworks. Discusses the need to analytically identify an organizational learning curve before developing impact targets and framing sustainability commitments around them. Combines theory and practice in a practical style by presenting a variety of real-life applications at a global level

    Environmental, social and governance disclosures in Europe

    Get PDF
    Purpose – The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’s directives on ESG reporting by introducing intelligent, substantive and reflexive regulations. Design/methodology/approach – Following a review of EU publications and relevant theoretical underpinnings, this paper reports on the EU member states’ national policies for ESG reporting and disclosures. Findings – The EU has recently revised a number of tools and instruments for the reporting of financial and non-financial information, including the EU’s modernisation directive, the EU’s directive on the disclosure of non-financial and diversity information, the EU Energy Efficiency Directive, the European pollutant release and transfer register, the EU emission trading scheme, the integrated pollution prevention and control directive, among others. Practical implications – Although all member states are transposing these new EU directives, to date, there are no specific requirements in relation to the type of non-financial indicators that can be included in annual reports. Moreover, there is a need for further empirical evidence that analyse how these regulations may (or may not) affect government entities and big corporations. Social implications – Several EU countries are integrating reporting frameworks that require the engagement of relevant stakeholders (including shareholders) to foster a constructive environment that may lead to continuous improvements in ESG disclosures. Originality/value – EU countries are opting for a mix of voluntary and mandatory measures that improve ESG disclosures in their respective jurisdictions. This contribution indicates that there is scope for national governments to give further guidance to civil society and corporate business to comply with the latest EU developments in ESG reporting. When European entities respond to regulatory pressures, they are also addressing ESG and economic deficits for the benefit of all stakeholders.peer-reviewe

    Towards a sustainable and equitable blue economy

    Get PDF
    The global rush to develop the \u2018blue economy\u2019 risks harming both the marine environment and human wellbeing. Bold policies and actions are urgently needed. We identify five priorities to chart a course towards an environmentally sustainable and socially equitable blue economy

    Sustainability Standards and Global Governance

    Get PDF
    This open access book focuses on the issue of sustainability standards from the perspective of both global governance frameworks and emerging economies. It stems from the recognition that the accelerated pace of economic globalization has generated production and consumption patterns that are generating sustainability concerns. Sustainability standards (and regulations) are increasingly being used in a bid to make global consumption and production more sustainable. Given the dense inter-connectedness of economic affairs globally, the use of sustainability standards has become a concern of global governance, who face the challenge of achieving a balance between the use of standards for genuine sustainability objectives, and not allowing them to turn into instruments of protectionism or coercion. The emerging economies, given their increasing engagement with the global economy, are most impacted by the use of sustainability standards. The emphasis of ‘emerging economies’ in this book is retained both by using case studies from these economies and by collating perceptions and assessments of those located in these economies. The case studies included span sectors such as palm oil, forestry, food quality, vehicular emissions and water standards, and address the problems unique to the emerging economies, including capacity building for compliance with standards, adapting international standards in domestic contexts and addressing the exclusion of small and medium enterprises etc. Complex interfaces and dynamics of a global nature are not limited to the thematic of this book but also extend to the process through which it was written. This book brings together insights from developed as well as emerging economies (Germany, India, Mexico, Brazil, Indonesia, Pakistan, Mexico and China). It also brings together scholars and practitioners to jointly ponder upon the conceptual aspects of the global frameworks for sustainability standards. This book is a very useful resource for researchers and practitioners alike, and provides valuable insights for policy makers as well

    The Impact Challenge

    Get PDF
    This book explores the role of businesses in delivering positive societal and financial outcomes as they seek to bridge the gap between short-term organizational behaviors and long-range sustainability commitments. By addressing the inevitable data challenges associated with the strategic integration of a sustainability mindset, it enables faster adoption of social, environmental and governance metrics that generate lasting enterprise value. Inspired by the experience of practitioners that have successfully influenced the learning behaviors of complex organizations, this book helps readers drive systemic innovations as they leverage sustainability initiatives in a programmatic and intentional manner. Features: Defines a toolkit to generate sustainable business value by focusing on the organizational design underpinning sustainability-oriented initiatives. Provides a multidisciplinary lens on shaping the impact dialogue through applied frameworks. Discusses the need to analytically identify an organizational learning curve before developing impact targets and framing sustainability commitments around them. Combines theory and practice in a practical style by presenting a variety of real-life applications at a global level

    Assessment of Sustainability Governance in Higher Education Institutions - a Systemic Tool using a Governance Equalizer

    Get PDF
    The paper aims to add to the discussion on sustainability governance in higher education institutions by examining the role of sustainability assessment and introducing an assessment tool inspired by systemic thinking and centered on a ‘governance equalizer’. It discusses recent research and argues that the complexity inherent in sustainability governance remains to be addressed adequately. While a number of models and frameworks have been proposed, most of them remain caught between narrow, management-oriented approaches on the one hand, and rather abstract approaches that provide little guidance for improving the field on the other. Sustainability assessment tools represent a potential way to bridge this gap. While there are existing tools which include issues of sustainability governance, these are often limited to aspects that are easily quantifiable and neglect more complex aspects. Against this background, the article proposes an alternative tool to assess sustainability governance in higher education institutions. The tool is based on a multi-case study in Germany and has been tested in a series of workshops. Drawing on the concept of a ‘governance equalizer’, it focuses on the functional requirements of sustainability governance in five dimensions - politics, profession, organization, knowledge, and the public—and how they are addressed by the HEI. The tool raises the level of abstraction in order to capture complexity, but at the same time keeps sight of governance structures, processes, instruments, and practices. It combines clearly defined criteria that are assessed using carefully developed maturity scales with a focus on stakeholder participation and knowledge

    Barriers to Implementing the International Integrated Reporting Framework: A Contemporary Academic Perspective

    Get PDF
    Purpose: This paper is motivated by the International Integrated Reporting Council’s (IIRC) call for feedback from all stakeholders with knowledge of the International Integrated Reporting Framework , and specifically of the enablers, incentives and barriers to its implementation. The paper synthesises insights from contemporary accounting research into integrated reporting (IR) as a general concept, and integrated reporting as espoused by the IIRC in the (IIRC, 2013). We specifically focus on possible barriers and emphasise the specific issues we feel could be rectified to advance the , along with the areas that may potentially hinder wider adoption and implementation. Design/methodology/approach: The paper draws upon and synthesises academic analysis and insights provided in the IR and academic literature as well as various directives, policy and framework pronouncements. Findings: The flexibility and lack of prescription concerning actual disclosures and metrics in the could allow it to be used for compliance, regardless of the other benefits lauded by the IIRC. Thus we see forces, both external and internal, driving adoption, with one prominent example being the European Union Directive on non-financial reporting. Because of the different ways in which IR is understood and enacted, there are numerous theoretical and empirical challenges for academics. Our paper highlights potential areas for further robust academic research, and the need to contribute to policy and practice. Research limitations/implications: The paper provides the IIRC, academics, regulators and reporting organisations with insights into current practice and the framework. We highlight the need for further development and evidence to help inform improvements both from a policy and a practice perspective. A key limitation of our work is that we draw upon a synthesis of the existing literature which is still in an early stage of development. Originality/value: The paper provides the IIRC with several insights into the current , and specifically with the enablers, incentives and barriers to its implementation. Also, it provides academic researchers with a number of important observations and an agenda upon which they can build their future research
    • 

    corecore