Power, Responsibility, and Accountability: Re-Thinking the Legitimacy of Institutions for Climate Finance

Offers lessons from current mechanisms to finance climate mitigation and adaptation and considerations for legitimacy in new ones: the capacity to determine outcomes, the exercise of power as intended, and standards and systems to ensure accountability

Implementing section 404 of the sarbanes oxley act: Recommendations for information systems organizations

Section 404 of the Sarbanes Oxley (SOX) Act addresses the effectiveness of internal controls, which in most organizations are either fully or partially automated due to the pervasiveness and ubiquity of information technologies. Significant or material control deficiencies have to be reported publicly. The adverse impact on organizations declaring deficiencies can be severe, for example, damage to reputation and/or market value. While there are many practitioner-led manuals and methods for dealing with 404, there has been little published in the academic research literature investigating the role of Information Systems organizations in implementing Section 404. The paper addresses this gap in knowledge. We used institutional theory as the lens through which to examine the experiences of Section 404 implementation in three global organizations. We used the case study method and an abductive strategy to gather and analyze data respectively. Our findings are summarized in six recommendations. We found that institutional pressures play a critical role in the implementation of Section 404. In particular, organizations face coercive pressure to achieve Section 404 compliance, without which punitive sanctions can be imposed by regulators. Organizations tend to imitate one another in the methods they use so that each is perceived to be in line with their competitive environment. Organizations face normative pressures to act in ways that are socially acceptable, which is to achieve compliance. Failure to do so would be a signal to the market that the organization does not take controls seriously. We expand these findings in terms of power and influence tactics that IS organizations can use when implementing Section 404. Our findings provide directions for practice and lines of enquiry for further research

Community Development Evaluation Storymap and Legend

Community based organizations, funders, and intermediary organizations working in the community development field have a shared interest in building stronger organizations and stronger communities. Through evaluation these organizations can learn how their programs and activities contribute to the achievement of these goals, and how to improve their effectiveness and the well-being of their communities. Yet, evaluation is rarely seen as part of a non-judgemental organizational learning process. Instead, the term "evaluation" has often generated anxiety and confusion. The Community Development Storymap project is a response to those concerns.Illustrations found in this document were produced by Grove Consultants

Serbia - public sector accounting review : report on the enhancement of public sector financial reporting

The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector Accounting Standards (IPSAS). This will significantly improve the quality of financial information and should enable better informed decision-making, more efficient use of public funds and resources and improved fiscal performance. This Report on the Enhancement of Public Sector Financial Reporting is one output of the Serbia Public Sector Accounting Reform Technical Assistance project funded by the Swiss State Secretariat for Economic Affairs (SECO) through the Strengthening Accountability and Fiduciary Environment (SAFE) Trust Fund under the Public Sector Accounting and Reporting Program (PULSAR) which provides support for the development and implementation of public sector accounting standards. This report supports the development of a plan towards that goal by assessing the institutional framework for public sector accounting as well as the gap between Serbian public sector generally accepted accounting principles (PS GAAP) and IPSAS

The Role of the Food & Beverage Sector in Expanding Economic Opportunity

The food and beverage industry has a unique role in expanding economic opportunity because it is universal to human life and health. The industry operates at multiple levels of society where billions of people grow, transform, and sell food, particularly in developing countries where agriculture dominates all other economic sectors. Yet a vast share of these workers cannot both satisfy their immediate consumption needs and earn sufficient income from food markets to improve their lives. This report applies the results of primary and secondary research to a number of case studies to draw lessons on strategies for expanding economic opportunity in the food & beverage sector. Primary research consisted of telephone interviews and secondary research included a review of reports, studies, and articles from a range of sources for each case study. The result is a paper that provides insight into how pioneering large firms are breaking this dilemma and building economic opportunity around food beverage value chains

Investing in Sustainable Energy Futures: Multilateral Development Banks' Investments in Energy Policy

Analyzes MDB loans for electricity projects and lays out policy reforms, regulations, and institutional capacities needed to enable public and private investment in sustainable energy and ways for MDBs to address them consistently and comprehensively

Improving Competitiveness Through Cooperation: Assessing The Benefits Of Cooperative Education Partnerships In Gaming Management

Cooperative education partnerships between industries and universities are becoming increasingly common in response to fundamental challenges facing both sectors. Theoretically, many benefits for both partners are espoused. This paper explores these benefits and then assesses whether and how these have occurred in a leading gaming management course in Australia. It was found that benefits for industry comprised enhanced industry professionalism and legitimacy; increased professional status; better public image; control of abstract knowledge and improved industry competitiveness. For the university, key benefits have included improved educational offerings; enhanced university reputation in the discipline and for cooperative education partnerships; additional student fees and economies of scale; and funds for discipline development and research and consultancy opportunities. However, precautions need to be taken in cooperative education partnerships if a university\u27s social contract is to remain intact in a climate of increased commercialization, and if it is to deliver expected benefits to industry

Sustainable investment in Turkey 2010

The main objectives of this report are as follows: 1 To understand and provide a review of the current state of the Sustainable Investment (SI) market in Turkey, 2 To identify the drivers and obstacles for sustainable investments, and assess the commercial feasibility of different approaches and initiatives that may stimulate the SI market in Turkey, 3 To analyze the institutional prerequisites and interventions that will fuel the development of investments, which would, in turn, encourage a betterallocation of local and international capital to sustainable enterprises and hence support sustainable development of the Turkish economy. This study forms part of a series of assessments of Sustainable Investment (SI) in Brazil (2009), India (2009) and China (2009), and draws upon earlier reports published by IFC jointly with the Economist Intelligence Unit: Sustainable Invest ing in Emerging Markets: Unscathed by the Financial Crises (2010) and with Mercer; Gaining Ground, Integrating Environmental, Social and Governance (ESG) Factors into Investment Processes in Emerging Markets (2009)