Reducing the expectation-performance gap in assurance of Global Reporting Initiative (GRI) sustainability reports in Brazil

The increasing relevance of sustainability is transforming the way business is conducted. The sustainability concept is challenging organisations to make choices about the way in which business is conducted that include consideration of environmental and social aspects as well as economic. Sustainability reports are a valuable tool for organisations to communicate with their stakeholders, especially on their social and environmental performance. In this context, the assurance process is the most common activity used by organisations to give credibility to their sustainability reports. As assurance of sustainability reports is still voluntary and not regulated in a majority of countries, there are organisations from different sectors providing different types of assurance services. This difference in services provided by assurance organisations has resulted in questions being raised about the quality of assurance services and to what extent this type of service is helping organisations to enhance the credibility of their sustainability reports. This research aims to explore whether there is a reasonableness gap and a performance gap across three different groups of participants (assurers, reporters and readers) regarding the assurance process of GRI sustainability reports. In addition, it identifies reasons for those gaps found, and proposes recommendations to improve the assurance process of GRI sustainability reports and reduce those gaps. To achieve these research aims, seven research sub questions were developed and investigated through an embedded design mixed method. This design involved quantitative data embedded in a qualitative approach and used Brazil as a single exploratory case study. According to some authors, Brazil has emerged as a leading hot-spot of sustainability reporting. Results of the research provide support for the existence of a reasonableness gap among readers and reporters and a performance gap on the part of assurers regarding the assurance of GRI sustainability reports. Second, this research identified several reasons for the existence of those gaps and provided recommendations to reduce them. Readers and reporters indicated that the scope of the assurance process seems to involve just checking numbers instead of assessing qualitative information and assurers are too superficial in their analysis. Some of those criticisms were addressed to assurers representing accounting firms. Further, according to some Assurers, organisations just want an assurance statement in their sustainability report regardless of the quality of the assurance process conducted and the scope assessed. The results demonstrated that most of the participants in all groups are not satisfied with assurance processes of GRI sustainability reports. Particular concerns include variation in the assurance methodology applied by different assurers and the lack of clarity about the scope and the assurers’ opinion about the sustainability reports in assurance statements. It was also identified that the majority of the participants do not have knowledge about the GRI recommendations for assurance processes and most of them believe sustainability reports’ readers cannot understand the assurance statements provided. This research contributes to the practice of assurance of GRI sustainability reports by providing recommendations for improvement. Recommendations are proposed based on the participants’ ideas and based on the Content Index Model developed by this research. The Content Index Model was proposed to GRI in March 2012 and included in the latest version of its guidelines launched in May 2013. This research also makes contributions to knowledge about the assurance process of sustainability reports and expectation-performance gap theory

Empleabilidad y riesgo de pobreza en el Asentamiento Humano Los Maderos, Yurimaguas - 2021

El estudio investigativo ha tenido como principal propósito determinar la relación entre la empleabilidad y el riesgo de pobreza en el asentamiento humano los maderos, Yurimaguas 2021. El estudio fue de tipo básico y de diseño no experimental, transversal y descriptivo. Los participantes del estudio fueron 58 pobladores. La técnica aplicada fue la encuesta y el instrumento fue el cuestionario. Los resultados del estudio muestran que el nivel de empleabilidad es medio en un 40%, el nivel de riesgo de pobreza es alto en un 55%, existe relación entre las dimensiones de empleabilidad y el riesgo de pobreza, debido a que el valor obtenido fue (p-valor = 0.00 < 0.05), asimismo, el coeficiente de correlación de Rho Spearman fue de 0.462, 0.463 y 0.423, el cual indica una correlación positiva moderada. La principal conclusión demuestra que existe relación significativa y directa entre la empleabilidad y el riesgo de pobreza en el asentamiento humano los maderos, Yurimaguas porque la significancia bilateral obtenida fue (p-valor = 0.00 < 0.05), el coeficiente de correlación alcanzado fue de 0.547 (correlación positiva moderada)

Lendo em Francês leio o mundo: significações produzidas por alunos de uma escola pública amapaense sobre o ensino da Língua Francesa para a comunicação interfronteiriça

In this text the objective is to analyze the meanings that students from a public school in Amapá have been producing on the teaching of the French language for cross-border communication. To achieve the proposed objective, we appropriate the theoretical-methodological assumptions of Historical-Cultural Theory / Activity Theory. The question that guided this research was: In the speeches of students from a public school in Amapá, what are their possible meanings (senses and meanings) produced about the teaching of the French language for cross-border communication? Participated in the study 5 (five) students of the 3rd year of High School of a public school in Amapá, located on the border of Brazil / French Guiana, which has the French language as a mandatory curricular component. Specifically on the production of the data, semi-structured interviews were used. The results of the research show that it is necessary to think about linguistic policies that value the teaching of languages with a focus on culturally marked proposals, which are based, above all, on the relationship between language and culture. In addition, the meanings produced, from the speeches of the investigated students, are demonstrative that, for these students, the learning of the French language mediates not only frank communication but also the learning of the elements of French culture.En este texto el objetivo es analizar los significados que los alumnos de una escuela pública de Amapá vienen produciendo sobre la enseñanza de la lengua francesa para la comunicación transfronteriza. Para lograr el objetivo propuesto, nos apropiamos de los supuestos teórico-metodológicos de la Teoría Histórico-Cultural / Teoría de la Actividad. La pregunta que orientó esta investigación fue: En los discursos de estudiantes de una escuela pública de Amapá, ¿cuáles son sus posibles significados (sentidos y significados) producidos sobre la enseñanza de la lengua francesa para la comunicación transfronteriza? Participaron del estudio 5 (cinco) estudiantes del 3er año de Bachillerato de una escuela pública en Amapá, ubicada en la frontera de Brasil / Guayana Francesa, que tiene el idioma francés como componente curricular obligatorio. Específicamente en la producción de los datos, se utilizaron entrevistas semiestructuradas. Los resultados de la investigación muestran que es necesario pensar en políticas lingüísticas que valoren la enseñanza de lenguas con un enfoque en propuestas culturalmente marcadas, que se basan, sobre todo, en la relación entre lengua y cultura. Además, los significados producidos, a partir de los discursos de los estudiantes investigados, son demostrativos de que, para estos estudiantes, el aprendizaje de la lengua francesa media no solo la comunicación franca, sino también el aprendizaje de los elementos de la cultura francesa.Neste texto o objetivo é o de analisar as significações que alunos de uma escola pública amapaense vêm produzindo sobre o ensino da Língua Francesa para a comunicação interfronteiriça. Para alcançar o objetivo proposto, nos apropriamos dos pressupostos teórico-metodológicos da Teoria Histórico-Cultural/Teoria da Atividade. A questão que orientou esta pesquisa foi: Nos discursos dos alunos de uma escola pública amapaense, quais as suas possíveis significações (sentidos e significados) produzidas sobre o ensino da Língua Francesa para a comunicação interfronteiriça? Participaram do estudo 5 (cinco) alunos do 3º ano do Ensino Médio de uma escola pública amapaense, localizada na divisa Brasil/Guiana francesa que tem a disciplina Língua Francesa como componente curricular obrigatório. Especificamente sobre a produção dos dados, se empregou a entrevista semiestruturada. Os resultados da pesquisa evidenciam que se faz necessário pensar em políticas linguísticas que valorizem o ensino de línguas com enfoque em propostas culturalmente marcadas, que se baseiem, sobretudo, na relação entre língua e cultura. Além disso, os sentidos produzidos, a partir dos discursos dos alunos investigados, são demonstrativos de que, para estes alunos a aprendizagem da Língua Francesa medeia não somente a comunicação franca mas, também, a aprendizagem dos elementos da cultura francesa

Plan de negocios en la organización y producción de eventos sociales en el distrito de Comas. Lima 2019

El presente estudio viable busca determinar el impacto social que tendrá la empresa en organización y elaboración de eventos en el distrito de comas dedicada a brindar todo tipo de servicios en eventos sociales y corporativos. A través de la realización del estudio de mercado se pudo identificar que existe en el distrito de comas una cierta cantidad de personas que necesitan el servicio de asesorías en la realización de sus eventos ya que a la hora de contratar el servicio a nivel local no se brinda, con este estudio pudimos determinar las necesidades y a su vez la oportunidad de ser competitivos en un mercado carente de este tipo de servicio. En el estudio técnico se realizó los factores determinantes para la decisión de la ubicación, como resultado se obtuvo que: "ReAl Event" se ubicará en una zona comercial del distrito de Comas, contando con un local propio para la atención al público; se realizó el Diagrama de Flujo del proceso de compra y del evento donde se pudo identificar cada punto paso a paso como se va a realizar y las personas responsables de esto. La organización de nuestra empresa se determinó a través de su Misión y Visión para el buen funcionamiento interno de la empresa, teniendo en claro cuál sería la estrategia que tomaremos para ofrecer a nuestros clientes; además se diseñó los perfiles de cada área de acuerdo a cada función y requerimos que nuestro personal deberá cumplir y de esta manera brindar un buen servicio de calidad

Integrated Sustainability Framework for SDG Governance and Reporting

This report provides evidence on the factors affecting the uptake, management and disclosure of SDGs from a multi-stakeholder perspective. Our study draws on the lived experiences of 30 participants who have knowledge and governance expertise on sustainability across business, non-profit, accounting profession and management consultancy areas. In-depth participant interviews and two focal group discussions formed the basis for capturing the perceptions, attitudes and insights of expert governance stakeholders such as CEOs, corporate sustainability officers (CSOs), CFOs /management accountants, professional consultancy experts, and related knowledge experts on sustainability. Data analysis is guided by integrated management systems thinking as set out in the UN Global Compact Integrated Sustainability Roadmap (UNGC, 2015) where alignment across the strategic, operational and cultural dimensions within different functional units are seen as critical for effective corporate sustainability. The findings of this study highlight the importance of the role of information and knowledge management systems and the under-tapped capacity of accounting systems for SDG integration. A more holistic framework, titled, “Integrated Sustainability SDG Governance and Reporting Framework”, is proposed for guiding business support of the 2030 Agenda on sustainable development

La educación virtual durante la pandemia desde la perspectiva de los profesores peruanos de secundaria en escuelas rurales

Due to the COVID-19 pandemic, the entire educational system migrated to the virtual modality, bringing with it social, technological, psychological challenges, etc. In this context, rural schools, which had various shortcomings since before the pandemic, became a scenario where the teaching work and, consequently, student learning was harmed in various aspects. Therefore, this research sought to collect the experiences of secondary school teachers on virtual education that was implemented in rural areas of Peru due to the COVID-19 pandemic. The methodology was qualitative, phenomenological and interviews were conducted with 23 teachers. The initial impact of the school closures drastically changed the educational dynamic, leading to great uncertainty; in response, teachers went out in search of their students despite the geographical and technological difficulties. Likewise, the digital gap worsened, teachers did not receive help from some authorities, family support was diverse and educational programs were reduced, affecting learning opportunities. Everything would indicate that the pre-existing educational, social and technological gaps in rural areas have worsened and it is expected that the new public policies will address this problem as soon as possible.Debido a la pandemia por COVID-19, todo el sistema educativo migró a la modalidad virtual, lo que trajo consigo retos sociales, tecnológicos, psicológicos, etc. En este contexto, las escuelas rurales, que presentaban diversas carencias desde antes de la pandemia, se convirtieron en un esce­nario donde la labor de enseñanza y, consecuentemente, el aprendizaje de los estudiantes se vieron perjudicados en diversos aspectos. Por lo anterior, la presente investigación buscó recoger las experiencias de los profesores de secundaria sobre la educación virtual que se implementó en las zonas rurales del Perú por la pandemia de COVID-19. La metodología fue cualitativa y fenomenológica, y se realizaron entrevistas a 23 profesores. El impacto inicial del cierre de las escuelas cambió drásticamente la dinámica educativa, y llevó a una gran incertidumbre; como respuesta, los profesores salieron en busca de sus alumnos, a pesar de las dificultades geográficas y tecnológicas. Asimismo, la brecha digital se hizo más evidente, no percibieron ayuda de algunas autoridades, el apoyo familiar fue diverso y se redujeron los pro­gramas educativos, lo que afectó las oportunidades de aprendizaje. Todo indicaría que las brechas educativas, sociales y tecnológicas preexistentes en la zona rural se agravaron, y se espera que las nuevas políticas públicas atiendan esta problemática lo antes posible

Sustainability certification scheme for the dimension stone industry in Brazil: a proposal for an initiative based on the northwest region of Espírito Santo State, Brazil

This paper presents an initial assessment of the possibility of structuring a sustainability certification scheme for the dimension stone industry in Brazil. A survey was conducted based on perceptions of key stakeholders with experience in Brazil's dimension stone industry and connected to it through research or institutional affiliations. Twenty-three out of twenty-six stakeholders agreed to be interviewed. Six groups of 40 questions included general and specific topics containing open-ended and multiple-choice questions on three main themes: sustainability, challenges to the sustainability, and deficiencies and omissions of the current regulatory scenario of the dimension stone industry. The findings demonstrated that participants have a positive perception about the feasibility of a sustainability certification scheme for the dimension stone industry in Espírito Santo State. Responses provided by the sample of stakeholders interviewed indicated that such a certification scheme would find support from key stakeholders and also legitimacy. In addition to this broader conclusion, other options were validated, including the agreement in the list of entities that could be part of the group relevant to the dimension stone industry. In this context, participation of public powers is essential, but in indirect participation in the scheme to avoid contamination of the balance of forces. This would support its evolution with promotion and collaboration tools, which would help solve the deficiencies of inadequate performance. More research is needed on the main challenges and impacts of such an initiative for a certification scheme. Recommendations for a preliminary model are given, based on the results of the interviews, and also on economic, social and environmental data about the dimension stone industry in Brazil and on the literature about certification schemes

Representações sociais dos sentimentos vivenciados pelo paciente portador de neoplasia

The aim was to identify the social representations about cancer of patients undergoing cancer treatment. This is an exploratory-descriptive study with a qualitative approach with data that used the research grounds following assumptions of the proposed Theory of Social Representations. The research had a total of 92 patients of various cancer diagnoses during chemotherapy treatment. Data were collected through individual interviews, using a semi-structured questionnaire where the patient had to enumerate the first 5 words that came to their mind from the most important to the least important. Among the words evoked, the ones that were repeated the most were fear, death and treatment, sadness and healing. Evidencing, therefore, the fear that the patient feels in the face of cancer. In the fifth line of words, the most evoked terms were healing, faith, God, hope. At the beginning of the treatment, the patient is afraid of a disease that still has an important psychosocial impact on his daily life. Oncological therapy performed with quality and efficiency, by qualified professionals who assist the patient in all its dimensions, who know parts of their feelings during treatment, can help to reduce suffering and reduce the physical and psychological impacts on the patient.Objetivou-se identificar as representações sociais sobre o câncer dos pacientes em tratamento oncológico. Trata-se de um estudo exploratório-descritivo com abordagem qualitativa com dados que utilizaram fundamentação da pesquisa seguindo pressupostos da Teoria das Representações Sociais proposta. A pesquisa teve o total de 92 pacientes de diversos diagnósticos de câncer durante o tratamento quimioterápico. Os dados foram coletados por meio de entrevistas individuais, utilizando um questionário semiestruturado onde o paciente precisou enumerar as 5 primeiras palavras que viessem a sua cabeça da de maior importância para a de menor importância. Entre as palavras evocadas as que mais se repetiram foram medo, morte e tratamento, tristeza e cura. Evidenciando, portanto, o temor que o paciente sente frente o câncer. Na quinta linha de palavras os termos mais evocados foram cura, fé, Deus, esperança. No início do tratamento, o paciente encontra-se temeroso diante de uma doença que ainda tem uma repercussão psicossocial importante no seu dia-a-dia. A terapêutica oncológica realizada com qualidade e eficiência, por profissionais qualificados que assistem o paciente em todas as suas dimensões que conhecem partes de seus sentimentos durante o tratamento, pode auxiliar na redução do sofrimento e diminuir os impactos físicos e psíquicos no paciente