81 research outputs found
Sustainability and integrated reporting : a study of the inhibitors and enablers of integrated reporting
Integrated Reporting is an emerging phenomenon that promises to bring together the material information about an organisation\u27s strategy, governance, performance and prospects in a way that reflects the commercial, social and environmental context within which it operates. This report captures the variety of organisational factors that are relevant to decisions about Integrated Reporting in Australia. 
Integrated reporting and internal mechanisms of change
Purpose - The purpose of this paper is to investigate the internal mechanisms employed by early adopters of integrated reporting in Australia to manage their reporting process and explores whether integrated reporting is stimulating innovative disclosure mechanisms
The Glycemic Index
The glycemic index is a ranking of carbohydrate containing foods. Foods are ranked according to their immediate effect on blood sugar levels. The higher a food raises blood sugar, the higher its glycemic inde
Walking the talk(s) : Organisational narratives of integrated reporting
Purpose
â The purpose of this paper is to explore how the managers of early adopting Australian firms contribute to the institutionalisation of integrated reporting (IR).
Design/methodology/approach
â This study is situated within institutional theory. The authors undertook semi-structured interviews with 23 Australian managers. The authors drew on Gabriel's (2000) poetic analytics to show how the sensemaking activities of the early adopters contribute to the institutionalisation process.
Findings
â Two main narratives dominate our managersâ experience: IR as story-telling and IR as meeting expectations. These two narratives are constructed simultaneously and theyset up contrasting plots regarding salient events, responsibilities and characters that are resolved through one or more of three âinter-narrativesâ that background these tensions. The inter-narratives suggest time, the company's strategy, and talking and engagement can solve problems.
Research limitations/implications
â The authors argue that the managers of early adopting firms are important in the institutionalisation process. Even though they may not necessarily be institutional entrepreneurs they do engage in important âinstitutional workâ. The study is limited by its predominant focus on only one participant to the institutionalisation process, and it is may be the case that the institutionalisation of IR is not ultimately successful.
Originality/value
â Provides in-depth insights into an under-researched participant in an institutional field contributes to institutionalisation. Additionally, it sheds light on the conditions under which firms will engage with IR
Sustainability reporting and non-reporters : understanding why companies do not produce sustainability reports
This report explores the social and organisational factors that help to explain why some ASX200 listed companies, in selected industries, do not provide detailed and comprehensive stand-alone sustainabilty reports. 
The âpurpose ecosystemâ : emerging private sector actors in earth system governance
The private sector arguably plays a critical role in addressing the challenges of the Anthropocene and providing potential solutions to achieve the United Nations Sustainable Development Goals. Recently, a myriad of new actors in the form of intermediaries, initiatives and organisations have started driving wider systems change by advocating and advising companies to reconsider and broaden their fundamental âraison dâĂȘtreâ. In this Perspective we argue that the emergence of this âpurpose ecosystemâ could play an important function within earth system governance, specifically by endorsing and accelerating action aligned with achieving the UN SDGs; yet we also highlight a number of risks, barriers and critical considerations for its overall assessment and propose important questions for further research
From âbusiness as usualâ to sustainable âpurposeâdriven businessâ: challenges facing the purpose ecosystem in the United Kingdom and Australia
Purposeâdriven businesses have a stated objective to contribute to the welfare of society and the planet alongside generating shareholder value. As interest in purposeâdriven businesses grows, an emerging âpurpose ecosystemâ of advisers, investors, and enablers offers different types of support for businesses wanting to transition to sustainability. This paper examines how the transition towards purposeâdriven business in Australia and the United Kingdom requires addressing challenges facing this support ecosystem at three levels. First, at the individual level where support providers need to build the capabilities of managers who are experiencing tensions around integrating societal and environmental purpose while facing pressure for maximizing shareholder value. Second, the support providers working within the purpose ecosystem offering professional advice and finance face their own tensions between environmental or social objectives and commercial pressures. Third, there are challenges facing actors in the ecosystems aiming to change the wider policy and institutional environment but facing lobbying from those wanting to keep âbusiness as usual.â We identify practical implications for those parts of the purposeâdriven business ecosystem providing support. This includes building capabilities to combine social, environmental, and commercial purpose; coordination among support providers; and creating an institutional environment to avoid âpurpose wash.
Optical and Infrared Photometry of the Type Ia Supernovae 1999da, 1999dk, 1999gp, 2000bk, and 2000ce
We present BVRI photometry of the Type Ia supernovae 1999da, 1999dk, 1999gp,
2000bk, and 2000ce, plus infrared photometry of three of these. These objects
exhibit the full range of decline rates of Type Ia supernovae. Combined optical
and infrared data show that families of V - infrared color curves can be used
to derive the host extinction (A_V) of these objects. Existing data do not yet
allow us to construct these loci for all color indices and supernova decline
rates, but the V-K color evolution is sufficiently uniform that it allows the
determination of host extinction over a wide range of supernova decline rates
to an accuracy of roughly +/- 0.1 mag. We introduce a new empirical parameter,
the mean I-band flux 20 to 40 days after maximum light, and show how it is
directly related to the decline rate.Comment: 53 pages, 18 figures, accepted for publication in the Astronomical
Journal (scheduled for the September 2001 issue
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