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

Reactivación económica post pandemia y su incidencia en la rentabilidad de la empresa A.A.A. Minimarket E.I.R.L., Nuevo Chimbote 2021

El objetivo del presente estudio es determinar la relación entre reactivación económica post pandemia y la rentabilidad en un Minimarket de la ciudad de Nuevo Chimbote, considerando la gran importancia que tiene para los negocios en general y especial a los Minimarket; lo que será de gran utilidad para que la empresa conozca o tenga información que le ayude a diseñar diversas estrategias. La investigación utilizo la metodología cuantitativa de tipo básico con un diseño de investigación descriptivo-propositivo. Además fue de corte transversal no experimental realizado con una muestra no probabilística intencionada de selección directa considerando al gerente general y al área contable. Como instrumento de recolección de datos se empleó la entrevista, además de análisis documental y diversos reportes económicos financieros de los periodos 2020 y 2021 Se concluyó que la reactivación post pandemia si incidió en la rentabilidad de la empre A.A.A. Minimarket E.I.R.L. ya que su puntaje de atención fue “Regular”. Además se determinó que solo está cumpliendo con 43% de su atención, con lo cual está obteniendo una rentabilidad positiva pero que podría mejorar

SDG measurement and disclosure 3.0: a study of ASX150

This report, led by an RMIT University research team and developed in collaboration with CPA Australia, provides an analysis of the Sustainable Development Goals (SDG) disclosure practices in 2020 by the top 150 Australian public-listed companies (ASX150) (by market capitalisation as at 1 July 2019). It is the third report in the ‘SDG Measurement and Disclosure’ by ASX150 series of reports and includes analyses of SDG disclosure trends over a three year period (2018 to 2020). The analysis is based on data from corporate annual sustainability reports, and assesses the extent of SDG awareness, commitment and governance support mechanisms and management approaches to sustainability disclosed by the ASX150. The report aims to build on the evidence gathered over the two preceding years with a view to identifying the performance and emergent strategies towards sustainable development of the sample ASX150. It also lists the Top 20 performing companies in terms of SDG disclosure in the 2020 reporting period

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

Randomized elimination and prolongation of ACE inhibitors and ARBs in coronavirus 2019 (REPLACE COVID) Trial Protocol

Severe acute respiratory syndrome coronavirus 2 (SARS- CoV- 2), the virus responsible for coronavirus disease 2019 (COVID- 19), is associated with high incidence of multiorgan dysfunction and death. Angiotensin- converting enzyme 2 (ACE2), which facilitates SARS- CoV- 2 host cell entry, may be impacted by angiotensin- converting enzyme inhibitors (ACEIs) and angiotensin receptor blockers (ARBs), two commonly used antihypertensive classes. In a multicenter, international randomized controlled trial that began enrollment on March 31, 2020, participants are randomized to continuation vs withdrawal of their long- term outpatient ACEI or ARB upon hospitalization with COVID- 19. The primary outcome is a hierarchical global rank score incorporating time to death, duration of mechanical ventilation, duration of renal replacement or vasopressor therapy, and multiorgan dysfunction severity. Approval for the study has been obtained from the Institutional Review Board of each participating institution, and all participants will provide informed consent. A data safety monitoring board has been assembled to provide independent oversight of the project.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/163400/2/jch14011_am.pdfhttp://deepblue.lib.umich.edu/bitstream/2027.42/163400/1/jch14011.pd