Accountability in nonprofit organisations: the value of integrated reporting for the case of Spain

In nonprofit organisations, a mix of financial and nonfinancial information is necessary to discharge accountability, and with this aim, social accounting emerged some years ago. Integrated reporting has been more recently developed with the aim of reporting the connections and relationships between all the factors that affect an organisation’s ability to create value over time. This paper analyses what integrated reporting can add to accountability and management in nonprofit organisations, considering that it includes performance as well as social and environmental aspects. The paper uses a case study to analyse how integrated social reporting has been implemented in some organisations and what are the particularities that must be considered to develop a model for these organisations. Semi-structured interviews with the responsible of three social organisations have been carried out to find out what improvements integrated reporting can make and what is necessary for their implementation

Are circular economy policies actually reaching organizations? Evidence from the largest Spanish companies

The Circular Economy (CE) model has recently gained a lot of attention as an effective way to cope with the urgent issues related to Climate Change and sustainability. The European Union (EU) has launched a series of reports, plans and activities known as the Circular Economy package which main goal is to expand the CE model throughout Europe, with large companies leading the initiative. This paper aims at assessing their engagement with the CE model, and if their actual understanding, practice and reporting of CE corresponds to the standards and principles promoted by the EU CE Action Plan. The research does also analyse if large companies’ reporting in terms of CE can be assimilated to their environmental sustainability reporting or if they consider it a different topic, with different drivers. The reports of the largest companies in Spain (IBEX35) were studied in full detail as well as their environmental scores (ESG) from DataStream database, and activity sector. Results show interesting implications highlighting how companies’ perception over CE, as reported, differs from the EU CE Action Plan approach and from the environmental sustainability framework, especially when taking into account the type of activity

PENGARUH PENGUNGKAPAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE SOSIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI

This hresearch is motivated by the problem of corporate tax avoidance which is increasing every year. The purpose of this study was to determine the effect of Corporate Governance (CG) disclosure on tax avoidance with Corporate Social Responsibility as a mediating variable. The sample in this study is 35 companies in Indonesia that present annual reports and sustainability reports that are included in the Asia Sustainability Reporting Rating (ASR Rating) in 2018 and 2019. The test analysis uses multiple regression analysis using SPSS 23. The research method used is quantitative research. research shows that corporate governance has an effect on tax avoidance. However, Corporate social responsibility is not able to mediate the influence of Corporate Governance on Tax Avoidance

Moving up the automation S-curve: The role of the laboratory automation support function in successful pharmaceutical R&D

The political and economic climate that exists today is a challenging one for the pharmaceutical industry. To effectively compete in today's marketplace, companies must discover and develop truly innovative medicines. The R&D organizations within these companies are under increasing pressure to hold down costs while accomplishing this mission. In this environment of level head count and operating budgets, it is imperative that laboratory management uses resources in the most effective, efficient ways possible. Investment in laboratory automation is a proven tool for doing just that

Yritysten vastuuraportointi : GRI-raportointiohjieston periaatteiden toteutuminen suomalaisessa vastuuraportoinnissa

Only abstract. Paper copies of master’s theses are listed in the Helka database (http://www.helsinki.fi/helka). Electronic copies of master’s theses are either available as open access or only on thesis terminals in the Helsinki University Library.Vain tiivistelmä. Sidottujen gradujen saatavuuden voit tarkistaa Helka-tietokannasta (http://www.helsinki.fi/helka). Digitaaliset gradut voivat olla luettavissa avoimesti verkossa tai rajoitetusti kirjaston opinnäytekioskeilla.Endast sammandrag. Inbundna avhandlingar kan sökas i Helka-databasen (http://www.helsinki.fi/helka). Elektroniska kopior av avhandlingar finns antingen öppet på nätet eller endast tillgängliga i bibliotekets avhandlingsterminaler.Tutkimuksen kohteena on suomalaisten yritysten vastuuraportointi ja erityisesti kansainvälinen GRI- raportointiohjeisto, jonka tavoitteena on edistää raporttien kehittymistä vertailukelpoisempaan ja laadukkaampaan, tilinpäätöskäytäntöä muistuttavaan muotoon. Tutkimuksen tavoitteena on selvittää empiirisen aineiston valossa, miten hyvin kansainvälisen raportointiohjeiston, GRI:n, tavoitteet raporttien vertailukelpoisuudesta, olennaisuudesta ja sidosryhmien osallistamisesta toteutuvat. Tutkimuksen päätehtävä on arvioida GRI:n tavoitteiden ja periaatteiden toteutumista suomalaisessa vastuuraportoinnissa. Tutkimuksen tarkoituksena on lisätä ymmärrystä ja tietoa vastuuraportoinnista, mitä voidaan käyttää kehitettäessä organisaatioiden vastuuraportointia edelleen. Tutkimuksen perusteella voidaan arvioida suomalaisen GRI-raportoinnin nykytilaa sekä arvioida GRI-ohjeiston onnistumista ja soveltuvuutta suomalaiseen raportointiin. Tutkimuksen viitekehyksenä toimivat pääasiallisesti sidosryhmälähestymistavat, jotka auttavat ymmärtämään miksi organisaation tulee tai kannattaa raportoida sidosryhmilleen toimintansa vaikutuksista. Tässä työssä yhteiskuntavastuuta ei käsitellä liiketoiminnasta erillisenä toimintona, vaan yrityksen vastuun nähdään olevan sen ydintoiminnan vaikutuksia ympäristöönsä. Aineistona tutkimuksessa on 29 yrityksen vastuuraportit ja soveltuvilta osin vuosikertomukset, tilinpäätökset sekä www-sivut. Tutkimus on joitakin yksinkertaisia määrällisiä menetelmiä soveltava, mutta pääasiassa laadullinen sisällönerittely suomalaisista vastuuraporteista.Käytössä oli LTT-Tutkimuksen kehittämä arviointimenetelmä, jossa kaikki raportit pisteytettiin. Arviointikohdat noudattelivat GRI 2002- raportointiohjeiston avainindikaattoreita. Määrällisiä kriteerejä arvioitiin asteikolla 0-1-2-3 ja laadullisia asteikolla 0-1-2. Määrällisiä kriteerejä arvioinnissa oli yhteensä 27 ja laadullisia kriteerejä 58. Arvioinnissa apuna käytettiin Access- tietokantaohjelmaa, jonne tallennettiin jokaisesta arvioitavasta raportista. Tämän tutkimuksen valossa GRI on onnistunut periaatteissaan suhteellisen hyvin. GRI-raportoijien joukko on kuitenkin Suomessa suhteellisen pieni. Raportointi oli kuitenkin selvästi levinnyt yli toimialarajojen, eikä se ollut enää pelkästään teollisuusyritysten asia. Suuri osa raportoijista oli päätynyt julkaisemaan vastuuraportin ja vuosikertomuksen yksissä kansissa, mikä osoittaisi vastuuraportoinnin vähitellen saavuttavan tasavertaisempaa asemaa organisaation raportoinnissa suhteessa perinteiseen tilinpäätösraportointiin. GRI:n käyttäminen on tämän tutkimuksen valossa tuonut raportteihin paljon määrällisiä indikaattoreita, vertailutietoa useilta vuosilta sekä ohjeistanut yrityksiä raportoimaan tasapainoisesti vastuun eri osa-alueilta. Raporttien kattavuus oli tutkimuksen valossa kohtuullisen hyvä. Raportointiperiaatteet ja raportin kattavuus ilmoitetaan erittäin usein. Raportteja voidaan pitää indikaattorien raportointitaajuuden mukaan kuitenkin vain osittain uskottavina. Suurimmat puutteet löydettiin raporttien laskentaperiaatteiden vakiintumattomuudessa. Raportteja on siten vaikea vertailla keskenään edes saman toimialan sisällä. Kehityskohteita löydettiin myös olennaisuuden periaatteen määrittelystä ja sidosryhmien osallistamisesta. Kolmasosa tutkituista raporteista oli ulkoisesti varmennettu ja raporttien kieli oli ymmärrettävä

Effect of Corporate Social Responsibility Disclosure on Financial Performance with Audit Quality as a Moderating Variable

This article aimed to examine the influence of Corporate Social Responsibility (CSR) disclosure to the financial performance proxy on Return on Assets (ROA), Return on Equity (ROE), and company value proxy on Price to Book Value (PBV) empirically as well as knowing the existence of the audit quality as moderating variable whether it will affect the relationship between CSR disclosure on ROA, ROE, and PBV. The object of this study was mining companies listed on the Indonesia Stock Exchange period 2010-2012. The sample was selected using a purposive sampling method and obtained samples as many as 26 companies with a total data of 78 data. Hypothesis testing methods used were simple regression analysis and moderated regression analysis. The results of this study showed that Corporate Social Responsibility (CSR) disclosure had an effect on ROA, but had no effect on ROE and PBV, and audit quality as a moderating variable could not affect the relationship of CSR disc losure on ROA, ROE, and PBV

Environmental management control systems and environmental innovation: Unintended consequences of the EU non-financial reporting directive

We examine the effect of regulatory-driven environmental management control systems (EMCS) on environmental innovation by exploiting the non-financial reporting Directive 2014/95/EU as a quasi-natural experiment. One explicit aim of this directive is to improve the measuring, monitoring, and managing of undertakings’ performance and their impact on society. A regulated context may compel managers to prioritize external regulatory requirements over their specific organizational contingencies. This shift could lead to a decrease in flexibility, which is needed to effectively accelerate environmental innovation, arguably one of the corporate flagships for enhancing environmental performance. We perform a difference-in-differences design using the EU directive as a plausible exogenous shock to EMCS and environmental innovation. Our results suggest that: (i) the directive under study increases the adoption of EMCS, (ii) non-regulated EMCS foster environmental innovation and, even more importantly, (iii) regulatory-driven EMCS have a short-term (temporary) lessening effect on environmental innovation. In further analysis we find that this lessening effect reverses from t+1 onwards, once internal frictions are overcome, with the effect being positive in the long runPID2019-104163RA-I00, PID2021-122389OB-I00, TED2021-129520B- I00, RTI2018-099920-B-I0

PENGARUH LIKUIDITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PENGHARGAAN ANNUAL REPORT AWARD 2019 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2019

This study aims to examine and analyze the effect of liquidity on corporate social responsibility. The independent variable is liquidity by measuring the current ratio and liquidity by measuring the cash ratio while the dependent variable is corporate social responsibility. The object of research in this study is the 2019 Annual Report Award winning companies listed on the Indonesia Stock Exchange in 2015 - 2019. The population of this study were 32 companies that won the 2019 Annual Report Award listed on the Indonesia Stock Exchange in 2015 - 2019. The research sample was selected using the method purposive sampling with certain criteria and obtained as many as 14 companies that meet the criteria. The analytical method used is multiple regression analysis. The results of the analysis show that the liquidity variable using the current ratio measurement has a significant negative effect on corporate social responsibility, the liquidity variable using the cash ratio measurement has a significant negative effect on corporate social responsibility, this shows that the smaller the liquidity of a company, the disclosure of corporate social responsibility information will be more low. Meanwhile, simultaneously, the liquidity variable using the current ratio and cash ratio measurements has a significant negative effect on corporate social responsibility, meaning that the higher the company's liquidity, the higher the disclosure of corporate social responsibility information will be

The impact of a pharmacist intervention at an intensive care rehabilitation clinic

Objective: While disruptions in medications are common among patients who survive critical illness, there is limited information about specific medication-related problems among survivors of critical care. This study sought to determine the prevalence of specific medication-related problems detected in patients, seen after critical care discharge. Design: Consecutive patients attending an intensive care unit (ICU) follow-up programme were included in this single-centre service evaluation. Setting: Tertiary care regional centre in Scotland (UK). Participants: 47 patients reviewed after critical care discharge at an ICU follow-up programme. Interventions: Pharmacists conducted a full medication review, including: medicines reconciliation, assessing the appropriateness of each prescribed medication, identification of any medication-related problems and checking adherence. Measurements: Medication-related problems in patients following critical care discharge. Interventions and medication-related problems were systematically graded and risk factors were identified using an adapted version of the National Patient Safety Agency Risk Matrix. Main results: 69 medication-related problems were identified in 38 (81%) of the 47 patients. The most common documented problem was drug omission (29%). 64% of the medication-related problems identified were classified as either moderate or major. The number of pain medications prescribed at discharge from intensive care was predictive of medication-related problems (OR 2.02, 95% CI 1.14 to 4.26, p=0.03). Conclusions: Medication problems are common following critical care. Better communication of medication changes both to patients and their ongoing care providers may be beneficial following a critical care admission. In the absence of highly effective communication, a pharmacy intervention may contribute substantially to an intensive care rehabilitation or recovery programme

Reducing the Number of Falls in On Lok Participants by Enhancing Homecare Services

Falls in elderly are one of the major health concerns in the US. They comprise up to 80% of the key risk factors for injuries in the elderly in the US (Spears, Roth, Miake-Lye, Saliba, Shekelle, & Ganz, 2013). The project aims at reduction of falls among the elderly participants in On Lok program. Based on the findings of the literature review and observations conducted, the proposed intervention to address the practice gap will involve emphasizing the need for carrying the mobility devices, such as canes or walkers, along with clearing the participants’ home environment from hazards. The anticipated measure of the project success comprises of the outcomes, namely, the reduced number of falls which caused by the participants not using their mobility devices and environmental hazards at home from three to two per month based on the implemented intervention. The results of the project will be evaluated with regard to the usefulness and success of the intervention to addressing the problem and the conclusions will be drawn whether the strategy is likely to lead to healthcare service improvement for elderly population, as expected by the project goals