Academic literature on the topic 'Sustainable development reporting – Australia'
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Journal articles on the topic "Sustainable development reporting – Australia"
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Moore, David R. J., and Nick Sciulli. "Sustainable Development Goal Disclosures within Australian Superannuation Funds: An Exploratory Study." Australasian Business, Accounting and Finance Journal 16, no. 2 (2022): 72–90. http://dx.doi.org/10.14453/aabfj.v16i2.6.
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The financial reporting landscape is continuing to expand with both regulated and voluntary disclosures making their way into various reporting frameworks. This increased attention to disclosures is being pursued by professional bodies, governments, companies and other organisations given the changing demands by stakeholders for sustainability disclosures. The Australian superannuation industry is a compulsory system developed to ensure a comfortable retirement income for members. It is now a trillion-dollar business and therefore, has significant influence on the investment decisions that it makes on behalf of its members. The United Nations Sustainable Development Goals (UN SDGs) are increasingly being used as a signal to the market that an organisation is meeting the demands of stakeholders. The objective of this study is exploratory in nature, investigating the types of SDG disclosures made by the largest superannuation funds in Australia. Data was collected through a content analysis of the annual and/or supplementary reports produced by Australian superannuation funds. The findings suggest that Australian superannuation funds currently disclose a minimal level information in accordance with the SDGs in different reporting formats and the SDGs tends to prevail where superannuation managers believe they can have the most impact. Our results have implications for SDG reporting, policy and management practice. Future research that helps explain how managers choose which SDGs to report would be a useful contribution in the context of superannuation.
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Deegan, C. M. "ENVIRONMENTAL REPORTING IN AUSTRALIA: THE PAST, THE PRESENT ANDTHE FUTURE." APPEA Journal 40, no. 1 (2000): 617. http://dx.doi.org/10.1071/aj99041.
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This paper provides an overview of Australian environmental reporting. Specifically, the topics to be considered include: a brief consideration of trends in environmental reporting together with an overview of industry initiatives to encourage environmental reporting; an overview of regulation pertaining to environmental reporting; an overview of trends towards the practice of sustainable development reporting with particular reference to triple bottom line reporting; an examination of social accounting and social auditing; an investigation of the linkage between social and environmental reporting and financial accounting; and, projections about the future of social and environmental reporting.
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Yang, Ang, Geoff Podger, Shane Seaton, and Robert Power. "A river system modelling platform for Murray-Darling Basin, Australia." Journal of Hydroinformatics 15, no. 4 (March 29, 2012): 1109–20. http://dx.doi.org/10.2166/hydro.2012.153.
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Global climate change and local development make water supply one of the most vulnerable sectors in Australia. The Australian government has therefore commissioned a series of projects to evaluate water availability and the sustainable use of water resources in Australia. This paper discusses a river system modelling platform that has been used in some of these nationally significant projects. The platform consists of three components: provenance, modelling engine and reporting database. The core component is the modelling engine, an agent-based hydrological simulation system called the Integrated River System Modelling Framework (IRSMF). All configuration information and inputs to IRSMF are recorded in the provenance component so that modelling processes can be reproduced and results audited. The reporting database is used to store key statistics and raw output time series data for selected key parameters. This river system modelling platform has for the first time modelled a river system at the basin level in Australia. It provides practitioners with a unique understanding of the characteristics and emergent behaviours of river systems at the basin level. Although the platform is purpose-built for the Murray-Darling Basin, it would be easy to apply it to other basins by using different river models to model agent behaviours.
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Pasko, Oleh, Fuli Chen, Alvina Oriekhova, Alina Brychko, and Iryna Shalyhina. "Mapping the Literature on Sustainability Reporting: A Bibliometric Analysis Grounded in Scopus and Web of Science Core Collection." European Journal of Sustainable Development 10, no. 1 (February 1, 2021): 303. http://dx.doi.org/10.14207/ejsd.2021.v10n1p303.
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Sustainability reporting has become an increasingly common practice among companies around the globe as around 90% of the world’s 250 largest companies from Fortune 500 prepare and publish its sustainability reporting. Aiming to help researchers to grasp the intellectual landscape of global research on sustainable reporting, we conducted a bibliometric analysis using CiteSpace software by applying evaluative and relational techniques to 928 articles published in 480 different journals in Scopus and 698 articles published in 374 different journals in Web of Science Core Collection from 1981 to 2020. Our findings indicate that the number of articles published in the field has increased rapidly, especially since 2009. We identified the leading countries (the United States, Australia, the United Kingdom, Germany, Spain, Canada, the Netherlands and Italy), the most prolific journals (Journal of Cleaner Production, Business Strategy and the Environment, Journal of Business Ethics), main journals categories (Business, Economics, Management and Finance, Environmental and Ecology and Science, Technology and Engineering), and the major research directions in the near future (sustainability reporting, corporate social responsibility, sustainable development, disclosure). From our findings we infer that the sustainability reporting research has just recently (2013-2019) gained traction in the literature. Moreover, our findings testify that a kind of bifurcation point has occurred is 2011 that manifests the maturity of the field of sustainability reporting. All this provides the reader with a high-view look at sustainable reporting as these quantitative findings complementing qualitative and providing valuable insights into the field.
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Johnson, Michael. "Integrating Environmental and Economic Data: Reporting to Create a National Accounting Framework for the Environment." Economic and Labour Relations Review 13, no. 2 (December 2002): 226–43. http://dx.doi.org/10.1177/103530460201300205.
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Organizations and governments have improved their environmental data collection and reporting performance since 1992, but it is still limited and focussed on specific problem solving rather than providing a national accounting framework for addressing environmental problems. In Australia evidence of the consideration of ‘sustainability’ goals in data collection and disclosure is growing through the development of ‘state of the environment’ reporting. The development of integrated environmental, economic and social information to support the application of more radical environmental modernisation ideas by organizations and governments is weak. Private and public sector organization reporting has improved, but there are still insufficient incentives to enhance it. This paper suggests more systematic reporting at the aggregate level by governments is essential if the environment is to be managed in a regular, balanced, sustainable and responsible way.
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Khan, Parvez Alam, Satirenjit Kaur Johl, and Shakeb Akhtar. "Firm Sustainable Development Goals and Firm Financial Performance through the Lens of Green Innovation Practices and Reporting: A Proactive Approach." Journal of Risk and Financial Management 14, no. 12 (December 15, 2021): 605. http://dx.doi.org/10.3390/jrfm14120605.
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The current global economy demands synergy between ecological responsiveness and proactive business models. To analyze these dynamics, the objective of this study is to simultaneously investigate the effects of green innovation practices concerning the sustainable development goals (SDG) and financial performance of firms. This study also advocates for the injection of green innovation reporting into sustainable reporting for greater disclosure. Data from sixty-seven companies from five continents and the top five blue chip firms for each country are collected through content analysis, with the generalized least squares (GLS) approach used to test a causal relationship hypothesis. The results indicate mixed findings, with green product innovation showing positive relationships with returns on equity (ROE) and returns on investments (ROI). At the same time, green process innovation shows negative relationships with returns on assets (ROA) but shows a positive impact on returns on investments (ROI) and firm SDGs. In contrast, green service innovation shows an insignificant relationship with financial performance and SDGs. On the other hand, non-operational green innovation variables and green marketing positively affect returns on assets and investment, showing significant negative impacts on returns on equity. However, green organizational innovation shows an insignificant relationship with firm financial performance and SDGs. In addition, this study also shows that the Australia/New Zealand region is the leader in green innovation reporting, followed by Europe, Asia, Africa, and lastly, North America.
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Denny-Smith, George, Riza Yosia Sunindijo, Martin Loosemore, Megan Williams, and Leanne Piggott. "How Construction Employment Can Create Social Value and Assist Recovery from COVID-19." Sustainability 13, no. 2 (January 19, 2021): 988. http://dx.doi.org/10.3390/su13020988.
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COVID-19 has created or amplified economic and social crises internationally. Australia entered its first recession in 30 years and saw a significant rise in unemployment. In response, Australian governments have increased their commitments to infrastructure construction to stimulate the national economy and combined this with new social procurement policies that aim to create social value for targeted populations like Indigenous peoples and unemployed youth. However, emerging social procurement research in construction shows a disconnect between policymakers and the practitioners who must implement them. Therefore, the aim of this paper is to provide theoretical and practical insights on creating social value in the context of construction employment created by new social procurement policies. Reporting a survey of 107 construction workers in Australia, it is shown that social procurement policies and construction employers can create social value when they provide work benefits like adequate pay and training and development and cultural benefits like inclusive workplaces. Recommendations are made to demonstrate how the results presented in this article can be used by contractors to create social value. This research is significant for advising how increased infrastructure spending commitments in Australia can create social and economic outcomes for workers, ensuring a sustainable recovery from COVID-19 crises.
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Swirepik, Anthony, Andrew Stacey, and Rod Dann. "An overview of the new Geological and Bioregional Assessments Program." APPEA Journal 58, no. 2 (2018): 625. http://dx.doi.org/10.1071/aj17066.
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As part of the AU$86.3 million ‘Towards a New Energy Future’ package, the Australian Government has committed AU$30.4 million to undertake the Geological and Bioregional Assessments Program. This program aims to encourage sustainable gas development through a series independent scientific studies into the potential environmental impacts of shale and tight gas exploration and production. These studies, conducted by Geoscience Australia and CSIRO, supported by the Bureau of Meteorology and managed by the Department of the Environment and Energy, will focus on three basins (regions) that are prospective, but underexplored for shale and tight gas. The program seeks to encourage exploration to bring new gas resources to the East Coast Gas Market within the next 5–10 years, increase the understanding of the potential environmental impacts posed by gas developments and increase the efficiency of assessment, monitoring and ongoing regulation, including improved data capture and reporting. The Cooper Basin and the Isa Superbasin have been selected for investigation with a third basin expected to be announced by mid-2018. The program will be delivered in three stages over 4 years and will investigate areas prospective for shale and tight gas within these regions. This independent, transparent, science-based approach aims to assist in building community understanding of, and confidence in, the capacity for safe and environmentally sustainable unconventional gas developments.
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Atkinson, Cameron Frederick. "Resilient and Sustainable Energy Infrastructure." Social Science Protocols 5, no. 1 (April 24, 2022): 1–13. http://dx.doi.org/10.7565/ssp.v5.6608.
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Background: Critical infrastructure resilience and sustainability are key components of both the 2015 Sendai Framework for Disaster Risk Reduction, as well as the 2015 Sustainable Development Goals (Panda & Ramos, 2020). The recent passing of the 2021 Security Legislation Amendment (Critical Infrastructure) Bill in Australia, coupled with the lack of a governing document at the state level in Tasmania, necessitates a review to uncover the governance settings, which will aide in increasing the resilience and sustainability of energy infrastructures in Tasmania.
Methods/Design: Following the 2015 PRISMA-P (Preferred Reporting Items for Systematic review and Meta-Analysis Protocols), the review will focus on scholarly sources that address the governance of energy infrastructures. An initial deductive data extraction template has been created to help structure data extraction from included studies. In addition to governance settings, secondary evidence will be sought regarding interruptions to energy infrastructures; policy problems and solutions; and resilience and sustainability definitions. Should other themes emerge, the data extraction template will be updated.
Discussion: Findings from this review will contribute to a more complete understanding of how the resilience and sustainability of energy infrastructures may be increased via deeper knowledge of their governance settings. Tasmanian policy-makers, practitioners, industry specialists, and researchers may use this research to inform and enhance their decision-making on this important topic.
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Atkinson, Cameron Frederick. "Resilient and Sustainable Energy Infrastructure." Social Science Protocols 5, no. 1 (April 24, 2022): 1–13. http://dx.doi.org/10.7565/ssp.v5.6608.
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Background: Critical infrastructure resilience and sustainability are key components of both the 2015 Sendai Framework for Disaster Risk Reduction, as well as the 2015 Sustainable Development Goals (Panda & Ramos, 2020). The recent passing of the 2021 Security Legislation Amendment (Critical Infrastructure) Bill in Australia, coupled with the lack of a governing document at the state level in Tasmania, necessitates a review to uncover the governance settings, which will aide in increasing the resilience and sustainability of energy infrastructures in Tasmania.
Methods/Design: Following the 2015 PRISMA-P (Preferred Reporting Items for Systematic review and Meta-Analysis Protocols), the review will focus on scholarly sources that address the governance of energy infrastructures. An initial deductive data extraction template has been created to help structure data extraction from included studies. In addition to governance settings, secondary evidence will be sought regarding interruptions to energy infrastructures; policy problems and solutions; and resilience and sustainability definitions. Should other themes emerge, the data extraction template will be updated.
Discussion: Findings from this review will contribute to a more complete understanding of how the resilience and sustainability of energy infrastructures may be increased via deeper knowledge of their governance settings. Tasmanian policy-makers, practitioners, industry specialists, and researchers may use this research to inform and enhance their decision-making on this important topic.
Dissertations / Theses on the topic "Sustainable development reporting – Australia"
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Kinrade, Peter. "Sustainable energy in Australia : an analysis of performance and drivers relative to other OECD countries /." Connect to thesis, 2009. http://repository.unimelb.edu.au/10187/3613.
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Herbst, Judith M. "How Australian social enterprises use strategic marketing and social marketing to drive accountability and change for sustainable development." Thesis, Queensland University of Technology, 2017. https://eprints.qut.edu.au/103631/1/Judith%20Herbst%20Thesis.pdf.
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This multiple case study investigation examines how strategic marketing, social marketing and accountability were applied across diverse Australian social enterprises to attain sustainable missions. Evidence revealed that organisations exploit horizontal and vertical marketing to forge partnerships that enhance their resources and capabilities. This research has implications for marketing management by highlighting the benefits of coopetition to enrich interorganisational relationships within the third sector. Working in this systematic way facilitates co-creation of social value to enhance livelihoods, increase social services and build resilience within communities. The thesis also demonstrated positive outcomes from integrated reporting in small- to medium-sized enterprises.
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McGrath, Christopher James. "How to evaluate the effectiveness of an environmental legal system." Thesis, Queensland University of Technology, 2007. https://eprints.qut.edu.au/16661/1/Christopher_James_Mcgrath_Thesis.pdf.
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The principal research question addressed in this thesis is how the effectiveness of an environmental legal system can best be evaluated. A legal system is effective if it is achieving or likely to achieve its objectives. For an environmental legal system this means achieving sustainable development. The hypothesis tested in relation to this research question is that the pressure-state-response ("PSR") method of State of the Environment ("SoE") Reporting provides the best available framework for evaluating the effectiveness of an environmental legal system. A subsidiary research question addressed in this thesis is whether the environmental legal system protecting the Great Barrier Reef ("GBR") in north-eastern Australia is likely to achieve sustainable development of it. The hypothesis tested in relation to this research question is that the environmental legal system protecting the GBR is likely to achieve sustainable development of the GBR. The principal method used to address these research questions and test the hypotheses is a case study of the effectiveness of the laws protecting the GBR. Particular emphasis is given in the case study to climate change both because it is now recognised as the major threat to the GBR and is a topic of significant international and national interest. This thesis is intended to contribute, in particular, to the current public and policy debate on responding effectively to climate change by using the GBR as a yardstick against which to measure "dangerous climate change" and, conversely, acceptable climate change. There are five major findings of the research. First, most of the legal writing regarding environmental legal systems is descriptive, explanatory and interpretative rather than evaluative. Second, most legal writers who attempt to evaluate the effectiveness of part or the whole of an environmental legal system implicitly use the PSR method and refer to pressures, conditions, and responses but do not acknowledge this conceptual framework. Third, the best available conceptual and analytical framework for evaluating the effectiveness of an environmental legal system is the PSR method. It is the simplest, most systematic, comprehensive and meaningful framework with the greatest predictive power for evaluating the effectiveness of the total social and legal response to human-induced environmental degradation currently available. Fourth, current practice in SoE reporting, at least in relation to the GBR, is largely descriptive and rarely evaluates the effectiveness of the response. The fifth major finding of this research is that, while there are many effective parts of the response to pressures on the GBR, the current environmental legal system is not likely to be effective in preventing climate change from causing very serious damage to the GBR. Based on what we know at this point in time, particularly the technology that is currently available and current greenhouse gas emissions, the impacts of climate change appear likely to swamp the many good aspects of the legal system protecting the GBR. Atmospheric concentrations of carbon dioxide in 2005 were approximately 379 parts per million ("ppm") and rising by 2 ppm per year. Including the effect of other greenhouse gases such as methane, the total concentration of atmospheric greenhouse gases was around 455 ppm carbon dioxide equivalents ("CO2-eq") in 2005, although the cooling effect of aerosols and landuse changes reduced the net effect to around 375 ppm CO2-eq. Limiting the total increase in mean global temperature to approximately 1°C requires stabilization of atmospheric greenhouse gases and aerosols around 350 ppm CO2-eq. Increasing the net effect of greenhouse gases and aerosols to 450-550 ppm CO2-eq is expected to result in a 2-3°C rise in mean surface temperatures. There are currently no international or national legal constraints to hold greenhouse gas concentrations beneath these levels and they appear likely to be exceeded. These increases in mean global temperatures are expected to severely degrade the GBR by 2030-2040. Even the targets being set by the new Australian Government of reducing Australia's greenhouse gas emissions by 60% by 2050 appear insufficient to protect the GBR. If a 60% reduction in emissions can be achieved globally by 2050 a rise in mean global temperature of around 2.4°C is expected. This indicates the environmental legal system protecting the GBR is not likely to be effective in relation to climate change and, therefore, is failing to reach its objective of sustainable development. Three major recommendations arise from the research. First, legal writers attempting to evaluate the effectiveness of the whole or part of an environmental legal system should use and acknowledge the PSR method. Second, SoE reports should include a stand-alone chapter evaluating the effectiveness of the response. Third, the environmental legal system protecting the GBR should take strong and comprehensive measures to reduce greenhouse gas emissions if the objective of sustainable development is to be achieved. Such measures should include setting policy targets for stabilizing atmospheric greenhouse gas and aerosol concentrations around 350 ppm CO2-eq to limit increases in mean global temperature to 1°C. Policy targets of stabilizing atmospheric greenhouse gases and aerosols at 450-550 ppm CO2-eq to limit increases in mean global temperatures to 2-3°C are likely to be too high to avoid severe impacts of coral bleaching to the GBR.
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McGrath, Christopher James. "How to evaluate the effectiveness of an environmental legal system." Queensland University of Technology, 2007. http://eprints.qut.edu.au/16661/.
Full textAbstract:
The principal research question addressed in this thesis is how the effectiveness of an environmental legal system can best be evaluated. A legal system is effective if it is achieving or likely to achieve its objectives. For an environmental legal system this means achieving sustainable development. The hypothesis tested in relation to this research question is that the pressure-state-response ("PSR") method of State of the Environment ("SoE") Reporting provides the best available framework for evaluating the effectiveness of an environmental legal system. A subsidiary research question addressed in this thesis is whether the environmental legal system protecting the Great Barrier Reef ("GBR") in north-eastern Australia is likely to achieve sustainable development of it. The hypothesis tested in relation to this research question is that the environmental legal system protecting the GBR is likely to achieve sustainable development of the GBR. The principal method used to address these research questions and test the hypotheses is a case study of the effectiveness of the laws protecting the GBR. Particular emphasis is given in the case study to climate change both because it is now recognised as the major threat to the GBR and is a topic of significant international and national interest. This thesis is intended to contribute, in particular, to the current public and policy debate on responding effectively to climate change by using the GBR as a yardstick against which to measure "dangerous climate change" and, conversely, acceptable climate change. There are five major findings of the research. First, most of the legal writing regarding environmental legal systems is descriptive, explanatory and interpretative rather than evaluative. Second, most legal writers who attempt to evaluate the effectiveness of part or the whole of an environmental legal system implicitly use the PSR method and refer to pressures, conditions, and responses but do not acknowledge this conceptual framework. Third, the best available conceptual and analytical framework for evaluating the effectiveness of an environmental legal system is the PSR method. It is the simplest, most systematic, comprehensive and meaningful framework with the greatest predictive power for evaluating the effectiveness of the total social and legal response to human-induced environmental degradation currently available. Fourth, current practice in SoE reporting, at least in relation to the GBR, is largely descriptive and rarely evaluates the effectiveness of the response. The fifth major finding of this research is that, while there are many effective parts of the response to pressures on the GBR, the current environmental legal system is not likely to be effective in preventing climate change from causing very serious damage to the GBR. Based on what we know at this point in time, particularly the technology that is currently available and current greenhouse gas emissions, the impacts of climate change appear likely to swamp the many good aspects of the legal system protecting the GBR. Atmospheric concentrations of carbon dioxide in 2005 were approximately 379 parts per million ("ppm") and rising by 2 ppm per year. Including the effect of other greenhouse gases such as methane, the total concentration of atmospheric greenhouse gases was around 455 ppm carbon dioxide equivalents ("CO2-eq") in 2005, although the cooling effect of aerosols and landuse changes reduced the net effect to around 375 ppm CO2-eq. Limiting the total increase in mean global temperature to approximately 1°C requires stabilization of atmospheric greenhouse gases and aerosols around 350 ppm CO2-eq. Increasing the net effect of greenhouse gases and aerosols to 450-550 ppm CO2-eq is expected to result in a 2-3°C rise in mean surface temperatures. There are currently no international or national legal constraints to hold greenhouse gas concentrations beneath these levels and they appear likely to be exceeded. These increases in mean global temperatures are expected to severely degrade the GBR by 2030-2040. Even the targets being set by the new Australian Government of reducing Australia's greenhouse gas emissions by 60% by 2050 appear insufficient to protect the GBR. If a 60% reduction in emissions can be achieved globally by 2050 a rise in mean global temperature of around 2.4°C is expected. This indicates the environmental legal system protecting the GBR is not likely to be effective in relation to climate change and, therefore, is failing to reach its objective of sustainable development. Three major recommendations arise from the research. First, legal writers attempting to evaluate the effectiveness of the whole or part of an environmental legal system should use and acknowledge the PSR method. Second, SoE reports should include a stand-alone chapter evaluating the effectiveness of the response. Third, the environmental legal system protecting the GBR should take strong and comprehensive measures to reduce greenhouse gas emissions if the objective of sustainable development is to be achieved. Such measures should include setting policy targets for stabilizing atmospheric greenhouse gas and aerosol concentrations around 350 ppm CO2-eq to limit increases in mean global temperature to 1°C. Policy targets of stabilizing atmospheric greenhouse gases and aerosols at 450-550 ppm CO2-eq to limit increases in mean global temperatures to 2-3°C are likely to be too high to avoid severe impacts of coral bleaching to the GBR.
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Tang, Pui-sze Suzuya. "A comparative study on the environmental reporting of the public sectors in Hong Kong and Japan." Click to view the E-thesis via HKUTO, 2006. http://sunzi.lib.hku.hk/hkuto/record/B38210769.
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Hine, Maggie. "Development plans : their role in promoting sustainable development in metropolitan Adelaide." Title page, table of contents and abstract only, 1997. http://web4.library.adelaide.edu.au/theses/09ENV/09envh662.pdf.
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Nkosi, Jabulani Elias. "Going green: the impact of integrated sustainability reporting within JSE companies." Thesis, Nelson Mandela Metropolitan University, 2015. http://hdl.handle.net/10948/9129.
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The world is threatened by the possibility of an irreversible catastrophe that many would blame on the environmental impact of the present lifestyle, the results of which are climate change or global warming. This is clearly unacceptable to both present and future generations. If going green really means changing the way we live and pursuing knowledge and practices that can lead to more environmentally friendly and socio-ecologically responsible decisions, it is time to protect the environment and sustain its natural resources for current and future generations. Integrated sustainability reporting should be viewed as a vehicle to accomplish this global agenda of going green beyond mere legal requirements. The purpose of this study was to investigate the impact of integrated sustainability reporting (ISR) on achieving green business status within JSE listed companies. To achieve the purpose, an in-depth literature study and empirical research were undertaken using a triangulation method. After a detailed descriptive and content analysis of the collected primary and secondary data, the study found the following: Most of the JSE listed corporations’ integrated reports are not utilising the CSR, GRI guidelines and voluntary standards as effective tools to drive the process of green sustainable business. Some of the JSE listed organisations are treating financial and non-financial matters as separate issues in their integrated reports; The ISR has no impact in terms of using the NEMA framework in driving the process of green sustainable business in the JSE listed organisations; Most of the JSE listed organisations were fully aware of ecological sustainability as a pillar to drive the process of green sustainable business. They treat this pillar of sustainable development as a separate entity from socio-economic developmental issues. Most of the JSE listed corporations adhere to all the bylaws and regulations of ecological sustainability within their required certification of ISO 14001 standards in order to remain effectively certified by the auditing authority. Some integrated reports indicated much support for staff in terms of health, educational activities, labour laws and programmes that advance the socio-economic aspects of human beings; The study has found that the social pillar of sustainability is mostly supported by JSE listed organisations in South Africa - to the level of the requirements of labour relations legislation. It is not integrated with sustainability policies beyond the statutory requirements; It was further noticed in this study that integrated sustainability reports, based on the Global Reporting Initiative (GRI) principles and the King III reporting guidelines, disclose outcomes and results regarding the JSE listed organisations’ obligations, strategy and management approach which occurred within the reporting period. To address the above-listed findings, the researcher recommended that the JSE listed organisations integrate the NEMA, EMS, CSR, GRI and King III guidelines in their integrated sustainability reporting, in order to produce an effective sustainable green business in South Africa that is ecologically accountable and socio-economically supportive to all multi-stakeholders. The government and non-governmental organisations are the key players to drive the process of going green using the ISR. The government needs more structured policies and regulations that will support the National Development Plan in the pursuit of green economy in the form of grants and incentives that are beyond the present status quo.
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Welgemoed, M. E. (Margaretha Elizabeth). "Sustainable development : communicating the message." Thesis, Stellenbosch : Stellenbosch University, 2006. http://hdl.handle.net/10019.1/50646.
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Thesis (MBA)--Stellenbosch University, 2006.ENGLISH ABSTRACT: Sustainable development, defined as "Development that meets the needs of the present without compromising the ability of future generations to meet their own needs" is the focus of the research project. The main objectives of the study were firstly to identify the key issues for business around sustainable development for businesses, and secondly to propose a method for communicating these issues to business leaders based on their personality types. A literature study was conducted of the two relevant fields, namely sustainable development and the Myers-Briggs Type Indicator (MBTI) personality type framework. From the first part of the study the findings indicated the recurring themes for sustainable development from a business perspective, which are firstly that businesses have no choice but to take cognisance of sustainable development, secondly that sustainable development makes business sense, thirdly that sustainable development is relevant for all types of business, fourthly that sustainable development requires innovative thinking and lastly that the pressure on business to conduct their operations according to sustainability principles will increase in future. According to the literature study on personality types and communication, MBTI distinguishes between sixteen personality types, based on four dimensions with two extremes each. One of the dimensions defines how people most effectively absorb information. Some people prefer a big picture, conceptual approach. Other people prefer details, facts and figures. The content of the communication should be guided accordingly. The other three dimensions of the MBTI personality definition inform decisions about the setting, communication media and interaction during communication. Relevance of the information and credibility of the sources is important in communication about an important topic, regardless of personality type. Recommendations are firstly that the personality-based approach for presenting the key issues regarding sustainable development to business leaders be used by practitioners in the field and academics, and secondly that the impact should be tested. The testing is a possible topic for another study project.
AFRIKAANSE OPSOMMING: Volhouhare ontwikkeling, gedefinieer as "Ontwikkeling wat bestaande behoeftes aanspreek sonder om die vermoe van toekomstige geslagte te benadeel om hulle behoeftes aan te spreek", is die fokus van die werkstuk. Die belangrikste doelwitte van die studie was om eerstens die belangrikste kwessies rakende volhouhare ontwikkeling vanuit 'n besigheidsperspektief te identifiseer, en tweedens 'n manier voor te stel om hierdie kwessies aan te bied aan besigheidsleiers gebaseer op persoonlikheidstipes. 'n Literatuurstudie is gedoen van beide relevante velde, naamlik volhoubare ontwikkeling en die Myers-Briggs Type Indicator (MBTI) raamwerk vir persoonlikheidstipes. Bevindings uit die eerste gedeelte van die studie het aangetoon dat die deurlopende temas rakende volhoubare ontwikkeling vanuit 'n besigheidsperspektief die volgende is: eerstens het besighede geen ander keuse as om kennis te neem van volhoubare ontwikkeling nie, tweedens dat volhoubare ontwikkeling voordelig vir besigheid is, derdens dat volhoubare ontwikkeling relevant is vir alle tipes besighede, vierdens dat volhoubare ontwikkeling innovasie vereis en laastens dat die druk op besighede in die toekoms gaan toeneem om volhoubare besigheid te bedryf. Uit die literatuurstudie oor persoonlikheidstipes en kommunikasie blyk dat MBTI onderskei tussen sestien persoonlikheidstipes, gebaseer op vier dimensies met twee ekstreme elk. Een van die dimensies definieer hoe mense inligting effektief inneem. Sommige mense verkies 'n konsepsuele, algemene benadering. Andere verkies detail, feite en syfers. Die inhoud van die kommunikasie moet dienooreenkomstig aangepas word. Die ander drie dimensies van die MBTI persoonlikheid definisie het 'n invloed op die omgewing, die kommunikasiemedia en die interaksie tydens kommunikasie. Relevansie van die inligting en betroubaarheid van die bronne is belangrik vir kommunikasie oor 'n belangrike onderwerp ongeag die persoonlikheidstipe. Aanbevelings is eerstens dat die persoonlikheidstipe benadering vir die aanbied van belangrike kwessies rakende volhoubare ontwikkeling aan besigheidsleiers gebruik word deur persone wat in die veld werk asook akademici of kursusaanbieders wat gehore toespreek daaroor. 'n Tweede aanbeveling is dat die impak van die benadering getoets word. Die toetsing is 'n moontlike onderwerp vir 'n ander werkstuk.
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Makris, Petros H. "The role of accounting in handling and reporting environmental effects." Thesis, University of South Wales, 1996. https://pure.southwales.ac.uk/en/studentthesis/the-role-of-accounting-in-handling-and-reporting-environmental-effects(80d5c333-9ca4-47a9-b25d-41428a2294ea).html.
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The thesis investigates the broad areas of accounting's adaptability in handling and reporting environmental effects. The main purposes of the study are: firstly. to draw together the literature of environmental concern and accounting: secondly to establish whether the use of environmental accounting is practised. to ascertain whether there is a suitable medium for environmental reporting and lastly to formulate a theoretical environmental performance model. The overall orientation of the research was to consider whether accounting should break away from its traditional economic and financial principles and broaden its scope to embrace a system that echoes with "environmental concern". In order to address these issues. the methods of evaluating environmental effects are looked at, together with the methods for accounting and reporting them. For these purposes, data were collected using a cross-sectional corporate methodology. The instrument used for the survey was the postal questionnaire. The construction and content of the questionnaire were influenced by the information gleaned from the literature review and, in the main, it covered qualitative, quantitative and financial information. The evidence gathered from the research has shown that environmental accounting and reporting are being practised by a variety of companies and are also becoming more widespread, which demonstrates that accounting is playing an important role in handling environmental transactions. The research has also shown that environmental accounting and reporting are gaining a broader perspective and now embrace environmental management systems. resource efficiency, and general environmental stewardship. Overall, the study recognises and concludes that environmental accounting and reporting, although spreading. should now be supported by environmental accounting and reporting guidelines from the accountancy profession, and in time, by legislation. Also environmental reports should be verified by external auditors in order to improve their integrity and prevent them from being used as a public relations exercise.
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Ong, Siew Hoon. "Measuring the quality and identifying influencing factors of sustainability reporting: Evidence from the resources industry in Australia." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2016. https://ro.ecu.edu.au/theses/1922.
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The lack of a standardised reporting framework in sustainability reporting has resulted in companies producing unaudited generic sustainability information that are not reflective of companies’ actual sustainability performance. The disclosures also differ in quality and hinder comparison. This study addresses these problems with the development of a new scoring index that integrates the hard and soft principles in Clarkson, Li, Richardson and Vasvari’s (2008) environmental index with performance indicators of the Global Reporting Initiatives (GRI) framework. The newly developed index comprises all three aspects of sustainability (economic, environmental and social) and adopts a standardised scoring scale that is reflective of companies’ sustainability performance.
The new index was applied to evaluate annual reports and stand-alone sustainability reports of listed companies in the resources industry of Australia. This study investigates whether significant correlations existed between the extent of sustainability disclosures (economic, environmental and social) and company characteristics (company size, financial performance, board composition and type of resources extracted).
This study found that companies generally produced minimal sustainability information with vast diversity in their disclosure items. Significant positive correlations were found between sustainability disclosures and company size, company financial performance, proportion of independent directors, multiple directorships and women directors on the board. Companies without CEO duality and those with a sustainability committee disclosed more sustainability information. However, no significant differences in sustainability disclosures were identified between companies operating in the metals and mining sector and the energy and utilities sector. Companies disclosed more soft than hard disclosure items and significantly more information on the economic aspect than the environmental and social aspects. This industry-specific study suggests that improvements identified by the new index is essential to enhance the current sustainability reporting practices and performance and to promote a benchmark for quality sustainability reporting.
Books on the topic "Sustainable development reporting – Australia"
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Sri Lanka. Ministry of Environment. National green reporting system of Sri Lanka: Reporting guidelines. Colombo: Ministry of Environment, Sri Lanka, 2011.
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White, Gwendolen B. Sustainability reporting: Doing well by doing good. Dubuque, Iowa: Kendall Hunt Pub., 2009.
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1953-, Rezaee Zabihollah, ed. Corporate sustainability: Integrating performance and reporting. Hoboken, N.J: Wiley, 2013.
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Russell-Smith, Jeremy. Sustainable Land Sector Development in Northern Australia. Boca Raton, FL : Taylor & Francis, 2018.: CRC Press, 2018. http://dx.doi.org/10.1201/9780429471056.
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Burch, R. Douglas. Municipal reporting on sustainable development: A status review. Ottawa: National Round Table on the Environment and the Economy, 1994.
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Nitkin, David. Corporate sustainable development reporting in Canada: Reporting on sustainable development in support of decision-making for corporations and sectors. Ottawa, Ontario: National Round Table on the Environment and the Economy, 1993.
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Governance, accountability and sustainable development. Newcastle upon Tyne, UK: Cambridge Scholars Publishing, 2015.
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Kenway, Steven. Triple bottom line reporting of sustainable water utility performance. Denver, Colo: Awwa Research Foundation, 2007.
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Canada, Canada Industry. Sustainable development strategy 2003-06. [Ottawa]: Industry Canada, 2003.
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Canada, Canada Industry. Sustainable development strategy 2003-06. Ottawa, ON: Industry Canada, 2003.
Find full textBook chapters on the topic "Sustainable development reporting – Australia"
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Paynter, Merryn, Abdel K. Halabi, and Alan Lawton. "The Neo-Institutionalism Influences on Corporate Social Responsibility Reporting Development in Australia: A Three Company Study." In The Goals of Sustainable Development, 193–214. Singapore: Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-5047-3_12.
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Abreu, Rute, and Fátima David. "Reporting Sustainable Development." In Encyclopedia of Corporate Social Responsibility, 1996–2002. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_554.
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Saeudy, Mohamed. "Accounting for sustainable development (ASD) practices." In Corporate Narrative Reporting, 260–79. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003095385-18.
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Zgrzywa-Ziemak, Anna. "Towards Reporting for Sustainable Development." In Efficiency in Business and Economics, 293–309. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68285-3_21.
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Rauscher, Raymond Charles, and Salim Momtaz. "Haymarket District—Integrating Development Precincts." In Sustainable Neighbourhoods in Australia, 131–44. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-17572-0_8.
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Lutter, Stephan, Stefan Giljum, Christopher Manstein, and Gerda Palmetshofer. "Reporting resource use in Germany." In Sustainable Development and Resource Productivity, 29–41. New York : Routledge, 2020. | Series: Factor x: studies in: Routledge, 2020. http://dx.doi.org/10.4324/9781003000365-4.
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Zimakova, Liliya A., Leilya K. Mussipova, Aleksey B. Tresnitskiy, and Elizaveta A. Chuiko. "Integrated Report as a New Reporting Model." In Сooperation and Sustainable Development, 949–57. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-77000-6_112.
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White, Stuart, Andrea Turner, and Justine Saint Hilaire. "Pushing the boundaries of sustainable development." In Urban Regeneration in Australia, 204–26. New York : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9781315548722-10.
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Rauscher, Raymond Charles, and Salim Momtaz. "Chippendale—Village Revival in Face of New Development." In Sustainable Neighbourhoods in Australia, 83–95. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-17572-0_5.
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Alibašić, Haris. "Measuring, Tracking, Monitoring, and Reporting Sustainability and Resilience Progress." In Sustainable Development Goals Series, 45–65. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-72568-0_4.
Full textConference papers on the topic "Sustainable development reporting – Australia"
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Fordyce, Mike, and Colin Caprani. "Development of Confidential Reporting on Structural Safety in Australasia." In IABSE Congress, Christchurch 2021: Resilient technologies for sustainable infrastructure. Zurich, Switzerland: International Association for Bridge and Structural Engineering (IABSE), 2021. http://dx.doi.org/10.2749/christchurch.2021.0783.
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<p>Confidential Reporting on Structural Safety – Australasia (CROSS-AUS) is the confidential reporting system established in Australasia in 2018 to capture and share lessons learned from structural safety issues which might not otherwise get public recognition. It builds on the success of CROSS- UK, the unique UK based system which has been operating since 2005 and is part of a growing network of CROSS programmes internationally. There has been interest in CROSS in Australia for many years and CROSS-AUS would like to see this interest now extended into New Zealand. Ultimately the intention is to have a global freely available database to be used by the construction industry anywhere to improve the safety of their buildings, structures, and national infrastructure. The paper will describe the processes used by CROSS and provide examples of instances where beneficial changes have resulted.</p>
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Kissová, Jana, and Gabriela Dubcová. "Current Trends in Corporate Responsibility and Sustainability Reporting." In Sustainable Business Development Perspectives 2022. Brno: Masaryk University Press, 2022. http://dx.doi.org/10.5817/cz.muni.p280-0197-2022-10.
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Basic aspects of responsible and sustainable activities. The essence of the ESG pillars. Differences between ESG, CSR and SDGs. General rules for reporting on responsible behaviour. Principles of GRI reporting. ESG reporting methods and tools. Relevant information for ESG management communications and reporting. Implementation of ESG reporting. Implementation of ESG reporting according to OECD. 3 pillars of Research Design. Fuzzy Logic and Metta Analysis. Object of research UN Global Compact member companies in the sector "Software & Computer Services" in the V4 countries. Research objective - Status Quo of ESG in IT companies. Benefits of management and ESG reporting in leading companies.
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Milijić, Ana, and Vanja Vukojević. "INTELLECTUAL CAPITAL PERFORMANCE REPORTING MODELS." In 6th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eraz.2020.279.
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For a knowledge-based economy, the basic drivers of economic growth and development are the knowledge, innovation and specific skills of individuals whose „incorporation” into a product/service makes them attractive to customers in the market according to the needs of the 21st century. Thus, in the era of the knowledge economy, individuals with their knowledge, specific abilities and skills represent the basis for creating and maintaining a competitive advantage in the market. However, the traditional financial reporting model cannot fully meet the information requirements of users of 21st century financial statements due to the limited absorption of data concerning the company’s ownership of intangible resources such as knowledge, specific skills of employees and other intellectual resources. In order to fully, reliable and truthful business reporting Many companies choose to voluntarily report on non-financial performance through various reports such as the Business Report and the Notes to the Financial Statements. The aim of this paper is to present modern models of reporting on intellectual capital and to point out possible directions of their further development in the future. Also, in this paper, special emphasis is placed on segments of business assets whose balance sheet (non) coverage leads to significant differences between the book and market values of companies.
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MIHAYLOVA, Lyudmila, and Emil PAPAZOV. "SUSTAINABLE REPORTING: PRACTICES AND CHALLENGES." In International Management Conference. Editura ASE, 2022. http://dx.doi.org/10.24818/imc/2021/01.07.
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Sustainable reporting is a modern topic. Nowadays, many organizations strive to achieve sustainable development in their activities, but a relatively small number of them have built systems for reporting and analysing the achieved sustainability. Therefore, reporting and assessment of sustainable development are understood primarily as part of the management process, providing information about the impact that the organization has on the economy, environment, and society. Their combination can help measuring the progress of an organization, setting goals, and outlining areas that will work for its gradual change. Enterprises improve their sustainable reporting through measurement, monitoring and control, showing a positive impact on the socio-economic development of the country and the region. This paper presents some main issues on the topic. The purpose is, on the base of case studies, to characterize and present the sustainable reporting as a challenging practice in Bulgaria.
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Hurlimann, A. C. "The development of policy pertaining to potable water supply catchment areas in Victoria, Australia." In SUSTAINABLE CITY 2008. Southampton, UK: WIT Press, 2008. http://dx.doi.org/10.2495/sc080591.
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Thomas, Chacko, David Harries, Philip Jennings, Goen Ho, Kuruvilla Mathew, and C. V. Nayer. "Renewable Energy Policy and Practice in Western Australia." In RENEWABLE ENERGY FOR SUSTAINABLE DEVELOPMENT IN THE ASIA PACIFIC REGION. AIP, 2007. http://dx.doi.org/10.1063/1.2806079.
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Hamidu, Ibrahim, Muhammad Aliyu Suleiman, and Ibrahim Abdullahi. "Smart Gunshot Detection and Reporting Framework." In 2022 IEEE Nigeria 4th International Conference on Disruptive Technologies for Sustainable Development (NIGERCON). IEEE, 2022. http://dx.doi.org/10.1109/nigercon54645.2022.9803102.
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Shkurti (Perri), Rezarta. "Cloud Computing in Accounting and Digital Financial Reporting in Albania." In 7th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eraz.2021.199.
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Recent technological changes have had a great impact on the accounting and financial environment all over the world. Albania has also been affected by these changes and developments such as the widespread use of interactive accounting information packages, financial web reporting, and cloud computing. This paper tries to analyze the current situation of accounting and financial reporting in Albania and the impact that web reporting and cloud computing have had on the simplification of accounting procedures. Several tools such as online reporting and Extensive Business Reporting language are presented and their impact on the use of the accounting systems and other financial reporting instruments in Albania is explained. This paper finds that cloud computing has been used extensively by the private companies offering accounting information systems in Albania whereas Extensive Business Reporting language and the IFRS Taxonomy have not attained great recognition in Albania.
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SHAH, MOHAMMAD AMINUR RAHMAN, ANISUR RAHMAN, and SANAUL HUQ CHOWDHURY. "APPLICATION OF A SUSTAINABILITY ASSESSMENT FRAMEWORK FOR FLOOD MITIGATION PROJECTS: A CASE STUDY ON A FLOOD LEVEE PROJECT IN AUSTRALIA." In SUSTAINABLE DEVELOPMENT AND PLANNING 2017. Southampton UK: WIT Press, 2017. http://dx.doi.org/10.2495/sdp170241.
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Douglas, K., D. Ionescu, B. Mainali, and J. Petrolito. "Integrated Waste Management – Technology Transfer Between Australia and Nepal." In 2015 International Conference on Environmental Science and Sustainable Development (ICESSD 2015). WORLD SCIENTIFIC, 2016. http://dx.doi.org/10.1142/9789814723039_0014.
Full textReports on the topic "Sustainable development reporting – Australia"
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Huynh, Diana, Lisa Rohrer, Åsa Ström Hildestrand, Nora Sánchez Gassen, and Henrietta Nyström. What’s in a Voluntary Local Review? Developing meaningful indicators to measure local Sustainable Development Goals (SDGs) progress in the Nordics. Nordregio, May 2022. http://dx.doi.org/10.6027/pb2022:2.2001-3876.
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This policy brief is based on the second of three webinars on Localising Agenda 2030 in the Nordics. It aims to highlight the shared experiences between Nordic municipalities and inspire local and national decision-makers to invest in and build capacity for measuring and reporting on SDG localisation. During the session, the cities of Espoo, Finland, and Helsingborg, Sweden, offered their best practices on developing and applying local indicator sets and shared how they went about conducting their respective VLRs. Panel experts from the Norwegian Association of Local and Regional Authorities (KS) and the Icelandic Association of Local Authorities (Samband) also joined the discussion. The challenges of developing comprehensive methodologies suited to the local context, working across departments, and coordinating with fellow Nordic municipalities to report on common targets were among the topics addressed during the session.
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Walz, Yvonne, Florence Nick, Oscar Higuera Roa, Udo Nehren, and Zita Sebesvari. Coherence and Alignment among Sustainable Land Management, Ecosystem-based Adaptation, Ecosystem-based Disaster Risk Reduction and Nature-based Solutions. United Nations University - Institute for Environment and Human Security, November 2021. http://dx.doi.org/10.53324/mwgp9896.
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Approaches integrating environmental management practices have been gaining importance in recent years. Sustainable Land Management (SLM), Ecosystem-based Adaptation (EbA), Ecosystem-based disaster Risk Reduction (Eco-DRR) and Nature-based Solutions (NbS) are widely applied approaches that tackle certain drivers of challenges such as food insecurity, water scarcity, decline in biodiversity and threats to livelihoods, while also considering both human well-being and ecosystem functions and services. Better understanding the similarities, differences and relationships between these approaches helps to improve efficiency in implementation and leverage synergies. By shedding more light on where these approaches align, investments in land-based solutions in response to different types of environmental challenges can be more effectively designed to achieve multiple targets. In response to the United Nations Convention to Combat Desertification (UNCCD) decision 19/COP.14 paragraph 4, the main objective of this report is to understand and elaborate upon the characteristics of SLM, EbA, Eco-DRR and NbS. The report begins with an overview of the historical backgrounds and origins of SLM, EbA, Eco-DRR and NbS. Despite differences in their specific goals and targeted benefits, all approaches aim for the support of biodiversity, land-based ecosystems and ecosystem services and functions, and employ measures to conserve, restore and sustainably use land to support ecosystem services and functions, including SLM technologies. Furthermore, irrespective of their different goals, the projects developed under any approach can generate comparable co-benefits, especially due to their support of biodiversity. The capacity for all these approaches to deliver multiple co-benefits means that projects of each approach can directly contribute to implementing the specific goals of the other approaches as well. Thus, multiple global and national targets, frameworks, strategies and conventions which call for the implementation of one or more of these approaches, can benefit from this report by avoiding duplication and reducing the overall investments necessary to achieve the set targets and goals. This is critical for achieving the ambitious Agenda 2030, including voluntary land degradation neutrality (LDN) targets and climate action under the Paris Agreement. It will also be the case for the post-2020 global biodiversity framework currently under development. The added value that will come from optimizing the links among these approaches extends from national policymakers to the practitioners of SLM, EbA and Eco-DRR projects, which all share the ultimate goal of sustainable development. To capture the coherence and alignment among these approaches, their similarities and differences have been summarized in a conceptual framework. The framework has been designed to help practitioners understand the specific goals of each approach, and to link these to the relevant global and national targets, frameworks, strategies and conventions, which can support monitoring and evaluation as well as reporting processes. The synergies among these approaches are further illustrated based on three case studies in order to demonstrate opportunities for leveraging multiple co-benefits and targets at implementation level irrespective of the different objectives under each. The results of this assessment demonstrate that activities under one approach can be beneficial to achieve the specific goals of other approaches with little additional effort. It is essential for policymakers, project developers and practitioners to recognize that. This is key to the achievement of sustainable development.
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Robinson, Andy. Monitoring and Evaluation for Rural Sanitation and Hygiene: Framework. Institute of Development Studies (IDS), December 2021. http://dx.doi.org/10.19088/slh.2021.027.
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The monitoring and evaluation (M&E) Guidelines and Framework presented in this document (and in the accompanying M&E Indicator Framework) aim to encourage stakeholders in the rural sanitation and hygiene sector to take a more comprehensive, comparable and people focused approach to monitoring and evaluation. Many M&E frameworks currently reflect the interests and ambitions of particular implementing agencies – that is, community-led total sanitation (CLTS) interventions focused on open-defecation free (ODF) outcomes in triggered communities; market-based sanitation interventions focused on the number of products sold and whether sanitation businesses were profitable; and sanitation finance interventions reporting the number of facilities built using financial support. Few M&E frameworks have been designed to examine the overall sanitation and hygiene situation – to assess how interventions have affected sanitation and hygiene outcomes across an entire area (rather than just in specific target communities); to look at who (from the overall population) benefitted from the intervention, and who did not; to report on the level and quality of service used; or examine whether public health has improved. Since 2015, the Sustainable Development Goals (SDGs) have extended and deepened the international monitoring requirements for sanitation and hygiene. The 2030 SDG sanitation target 6.2 includes requirements to: • Achieve access to adequate sanitation and hygiene for all • Achieve access to equitable sanitation and hygiene for all • End open defecation • Pay special attention to the needs of women and girls • Pay special attention to those in vulnerable situations The 2030 SDG sanitation target calls for universal use of basic sanitation services, and for the elimination of open defecation, both of which require M&E systems that cover entire administration areas (i.e. every person and community within a district) and which are able to identify people and groups that lack services, or continue unsafe practices. Fortunately, the SDG requirements are well aligned with the sector trend towards system strengthening, in recognition that governments are responsible both for the provision of sustainable services and for monitoring the achievement of sustained outcomes. This document provides guidelines on the monitoring and evaluation of rural sanitation and hygiene, and presents an M&E framework that outlines core elements and features for reporting on progress towards the 2030 SDG sanitation target (and related national goals and targets for rural sanitation and hygiene), while also encouraging learning and accountability. Given wide variations in the ambition, capacity and resources available for monitoring and evaluation, it is apparent that not all of the M&E processes and indicators described will be appropriate for all stakeholders. The intention is to provide guidelines and details on useful and progressive approaches to monitoring rural sanitation and hygiene, from which a range of rural sanitation and hygiene duty bearers and practitioners – including governments, implementation agencies, development partners and service providers – can select and use those most appropriate to their needs. Eventually, it is hoped that all of the more progressive M&E elements and features will become standard, and be incorporated in all sector monitoring systems.
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Robinson, Andy. Monitoring and Evaluation for Rural Sanitation and Hygiene: Framework. Institute of Development Studies (IDS), December 2021. http://dx.doi.org/10.19088/slh.2021.025.
Full textAbstract:
The monitoring and evaluation (M&E) Guidelines and Framework presented in this document (and in the accompanying M&E Indicator Framework) aim to encourage stakeholders in the rural sanitation and hygiene sector to take a more comprehensive, comparable and people focused approach to monitoring and evaluation. Many M&E frameworks currently reflect the interests and ambitions of particular implementing agencies – that is, community-led total sanitation (CLTS) interventions focused on open-defecation free (ODF) outcomes in triggered communities; market-based sanitation interventions focused on the number of products sold and whether sanitation businesses were profitable; and sanitation finance interventions reporting the number of facilities built using financial support. Few M&E frameworks have been designed to examine the overall sanitation and hygiene situation – to assess how interventions have affected sanitation and hygiene outcomes across an entire area (rather than just in specific target communities); to look at who (from the overall population) benefitted from the intervention, and who did not; to report on the level and quality of service used; or examine whether public health has improved. Since 2015, the Sustainable Development Goals (SDGs) have extended and deepened the international monitoring requirements for sanitation and hygiene. The 2030 SDG sanitation target 6.2 includes requirements to: • Achieve access to adequate sanitation and hygiene for all • Achieve access to equitable sanitation and hygiene for all • End open defecation • Pay special attention to the needs of women and girls • Pay special attention to those in vulnerable situations The 2030 SDG sanitation target calls for universal use of basic sanitation services, and for the elimination of open defecation, both of which require M&E systems that cover entire administration areas (i.e. every person and community within a district) and which are able to identify people and groups that lack services, or continue unsafe practices. Fortunately, the SDG requirements are well aligned with the sector trend towards system strengthening, in recognition that governments are responsible both for the provision of sustainable services and for monitoring the achievement of sustained outcomes. This document provides guidelines on the monitoring and evaluation of rural sanitation and hygiene, and presents an M&E framework that outlines core elements and features for reporting on progress towards the 2030 SDG sanitation target (and related national goals and targets for rural sanitation and hygiene), while also encouraging learning and accountability. Given wide variations in the ambition, capacity and resources available for monitoring and evaluation, it is apparent that not all of the M&E processes and indicators described will be appropriate for all stakeholders. The intention is to provide guidelines and details on useful and progressive approaches to monitoring rural sanitation and hygiene, from which a range of rural sanitation and hygiene duty bearers and practitioners – including governments, implementation agencies, development partners and service providers – can select and use those most appropriate to their needs. Eventually, it is hoped that all of the more progressive M&E elements and features will become standard, and be incorporated in all sector monitoring systems.
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Cunningham, Stuart, Marion McCutcheon, Greg Hearn, Mark Ryan, and Christy Collis. Australian Cultural and Creative Activity: A Population and Hotspot Analysis: Sunshine Coast. Queensland University of Technology, December 2020. http://dx.doi.org/10.5204/rep.eprints.136822.
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The Sunshine Coast (unless otherwise specified, Sunshine Coast refers to the region which includes both Sunshine Coast and Noosa council areas) is a classic regional hotspot. In many respects, the Sunshine Coast has assets that make it the “Goldilocks” of Queensland hotspots: “the agility of the region and our collaborative nature is facilitated by the fact that we're not too big, not too small - 330,000 people” (Paddenburg, 2019); “We are in that perfect little bubble of just right of about everything” (Erbacher 2019). The Sunshine Coast has one of the fastest-growing economies in Australia. Its population is booming and its local governments are working together to establish world-class communications, transport and health infrastructure, while maintaining the integrity of the region’s much-lauded environment and lifestyle. As a result, the Sunshine Coast Council is regarded as a pioneer on smart city initiatives, while Noosa Shire Council has built a reputation for prioritising sustainable development. The region’s creative economy is growing at a faster rate that of the rest of the economy—in terms of job growth, earnings, incomes and business registrations. These gains, however, are not spread uniformly. Creative Services (that is, the advertising and marketing, architecture and design, and software and digital content sectors) are flourishing, while Cultural Production (music and performing arts, publishing and visual arts) is variable, with visual and performing arts growing while film, television and radio and publishing have low or no growth. The spirit of entrepreneurialism amongst many creatives in the Sunshine Coast was similar to what we witnessed in other hotspots: a spirit of not necessarily relying on institutions, seeking out alternative income sources, and leveraging networks. How public agencies can better harness that energy and entrepreneurialism could be a focus for ongoing strategy. There does seem to be a lower level of arts and culture funding going into the Sunshine Coast from governments than its population base and cultural and creative energy might suggest. Federal and state arts funding programs are under-delivering to the Sunshine Coast.
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Mayfield, Colin. Higher Education in the Water Sector: A Global Overview. United Nations University Institute for Water, Environment and Health, May 2019. http://dx.doi.org/10.53328/guxy9244.
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Higher education related to water is a critical component of capacity development necessary to support countries’ progress towards Sustainable Development Goals (SDGs) overall, and towards the SDG6 water and sanitation goal in particular. Although the precise number is unknown, there are at least 28,000 higher education institutions in the world. The actual number is likely higher and constantly changing. Water education programmes are very diverse and complex and can include components of engineering, biology, chemistry, physics, hydrology, hydrogeology, ecology, geography, earth sciences, public health, sociology, law, and political sciences, to mention a few areas. In addition, various levels of qualifications are offered, ranging from certificate, diploma, baccalaureate, to the master’s and doctorate (or equivalent) levels. The percentage of universities offering programmes in ‘water’ ranges from 40% in the USA and Europe to 1% in subSaharan Africa. There are no specific data sets available for the extent or quality of teaching ‘water’ in universities. Consequently, insights on this have to be drawn or inferred from data sources on overall research and teaching excellence such as Scopus, the Shanghai Academic Ranking of World Universities, the Times Higher Education, the Ranking Web of Universities, the Our World in Data website and the UN Statistics Division data. Using a combination of measures of research excellence in water resources and related topics, and overall rankings of university teaching excellence, universities with representation in both categories were identified. Very few universities are represented in both categories. Countries that have at least three universities in the list of the top 50 include USA, Australia, China, UK, Netherlands and Canada. There are universities that have excellent reputations for both teaching excellence and for excellent and diverse research activities in water-related topics. They are mainly in the USA, Europe, Australia and China. Other universities scored well on research in water resources but did not in teaching excellence. The approach proposed in this report has potential to guide the development of comprehensive programmes in water. No specific comparative data on the quality of teaching in water-related topics has been identified. This report further shows the variety of pathways which most water education programmes are associated with or built in – through science, technology and engineering post-secondary and professional education systems. The multitude of possible institutions and pathways to acquire a qualification in water means that a better ‘roadmap’ is needed to chart the programmes. A global database with details on programme curricula, qualifications offered, duration, prerequisites, cost, transfer opportunities and other programme parameters would be ideal for this purpose, showing country-level, regional and global search capabilities. Cooperation between institutions in preparing or presenting water programmes is currently rather limited. Regional consortia of institutions may facilitate cooperation. A similar process could be used for technical and vocational education and training, although a more local approach would be better since conditions, regulations and technologies vary between relatively small areas. Finally, this report examines various factors affecting the future availability of water professionals. This includes the availability of suitable education and training programmes, choices that students make to pursue different areas of study, employment prospects, increasing gender equity, costs of education, and students’ and graduates’ mobility, especially between developing and developed countries. This report aims to inform and open a conversation with educators and administrators in higher education especially those engaged in water education or preparing to enter that field. It will also benefit students intending to enter the water resources field, professionals seeking an overview of educational activities for continuing education on water and government officials and politicians responsible for educational activities
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Wolf, Eva. Chemikalienmanagement in der textilen Lieferkette. Sonderforschungsgruppe Institutionenanalyse, 2022. http://dx.doi.org/10.46850/sofia.9783941627987.
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The World Summit on Sustainable Development in Johannesburg in 2002 set the goal of minimising the adverse impacts of chemicals and waste by 2020. This goal has not been achieved yet. Therefore, other approaches are needed to prevent, minimise, or replace harmful substances. One possible approach is this master thesis which deals with the challenges that the textile importer DELTEX is facing with regard to a transparent communication of chemicals used and contained in the product in its supply chain. DELTEX is bound by legal regulations and requirements of its customer and must ensure that there are no harmful substances in the garments. For each order, the customer requires a chemical inventory from DELTEX which contains the chemical substances and formulations used (so-called "order-wise chemical inventory"). Currently, the suppliers are not willing to pass this on to DELTEX. As a result, DELTEX is faced with the problem of having no knowledge of the materials used in the garments and is thus taking a high risk. The structure of this study is based on the transdisciplinary "delta analysis" of the Society for Institutional Analysis at the University of Applied Sciences Darmstadt. This compares the target state with the actual state and derives a delta from the difference. Based on this, suitable design options are to be developed to close the delta. The study defines the target state on the basis of normative requirements and derives three criteria from this, which can be used to measure design options. By means of guideline-based interviews with experts, an online survey and literature research, it examines the current state. The analysis shows that the relevant actors are in an unfavourable incentive and barrier situation. The textile supply chain can be seen as a complex construct in which a whole series of production sites (often in developing and emerging countries where corruption and low environmental standards exist) carry out many processing steps. Chemicals are used at almost all stages of processing, some of which have harmful effects on people and the environment. At the same time, factory workers in the production countries are under enormous price and time pressure and often have insufficient know-how about chemical processes. DELTEX is dependent on its main customer and therefore has little room for price negotiations. To close this delta, the study formulates design options on macro, meso and micro levels and measures them against the developed criteria. None of the measures completely meets all the criteria, which is why a residual delta remains. The study concludes that not one, but rather a combination of several design options at all levels can achieve the target state. For DELTEX, an alliance with other textile importers, membership in the Fair Wear Foundation, strengthening the relationship with its suppliers and cooperation with another customer are recommended. Furthermore, the use of material data tools that support proactive reporting approaches such as a Full Material Declaration is recommended. The study is carried out from the perspective of the textile importer DELTEX. The results can therefore only be applied to the entire textile supply chain to a limited extent.
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Perera, Duminda, Ousmane Seidou, Jetal Agnihotri, Mohamed Rasmy, Vladimir Smakhtin, Paulin Coulibaly, and Hamid Mehmood. Flood Early Warning Systems: A Review Of Benefits, Challenges And Prospects. United Nations University Institute for Water, Environment and Health, August 2019. http://dx.doi.org/10.53328/mjfq3791.
Full textAbstract:
Floods are major water-related disasters that affect millions of people resulting in thousands of mortalities and billiondollar losses globally every year. Flood Early Warning Systems (FEWS) - one of the floods risk management measures - are currently operational in many countries. The UN Office for Disaster Risk Reduction recognises their importance and strongly advocates for an increase in their availability under the targets of the Sendai Framework for Disaster Risk Reduction, and Sustainable Development Goals (SDGs). However, despite widespread recognition of the importance of FEWS for disaster risk reduction (DRR), there’s a lack of information on their availability and status around the world, their benefits and costs, challenges and trends associated with their development. This report contributes to bridging these gaps by analyzing the responses to a comprehensive online survey with over 80 questions on various components of FEWS (risk knowledge, monitoring and forecasting, warning dissemination and communication, and response capabilities), investments into FEWS, their operational effectiveness, benefits, and challenges. FEWS were classified as technologically “basic”, “intermediate” and “advanced” depending on the existence and sophistication of FEWS` components such as hydrological data = collection systems, data transfer systems, flood forecasting methods, and early warning communication methods. The survey questionnaire was distributed to flood forecasting and warning centers around the globe; the primary focus was developing and least-developed countries (LDCs). The questionnaire is available here: https://inweh.unu.edu/questionnaireevaluation-of-flood-early-warning-systems/ and can be useful in its own right for similar studies at national or regional scales, in its current form or with case-specific modifications. Survey responses were received from 47 developing (including LDCs) and six developed countries. Additional information for some countries was extracted from available literature. Analysis of these data suggests the existence of an equal number of “intermediate” and “advanced” FEWS in surveyed river basins. While developing countries overall appear to progress well in FEWS implementation, LDCs are still lagging behind since most of them have “basic” FEWS. The difference between types of operational systems in developing and developed countries appear to be insignificant; presence of basic, intermediate or advanced FEWS depends on available investments for system developments and continuous financing for their operations, and there is evidence of more financial support — on the order of USD 100 million — to FEWS in developing countries thanks to international aid. However, training the staff and maintaining the FEWS for long-term operations are challenging. About 75% of responses indicate that river basins have inadequate hydrological network coverage and back-up equipment. Almost half of the responders indicated that their models are not advanced and accurate enough to produce reliable forecasts. Lack of technical expertise and limited skilled manpower to perform forecasts was cited by 50% of respondents. The primary reason for establishing FEWS, based on the survey, is to avoid property damage; minimizing causalities and agricultural losses appear to be secondary reasons. The range of the community benefited by FEWS varies, but 55% of FEWS operate in the range between 100,000 to 1 million of population. The number of flood disasters and their causalities has declined since the year 2000, while 50% of currently operating FEWS were established over the same period. This decline may be attributed to the combined DRR efforts, of which FEWS are an integral part. In lower-middle-income and low-income countries, economic losses due to flood disasters may be smaller in absolute terms, but they represent a higher percentage of such countries’ GDP. In high-income countries, higher flood-related losses accounted for a small percentage of their GDP. To improve global knowledge on FEWS status and implementation in the context of Sendai Framework and SDGs, the report’s recommendations include: i) coordinate global investments in FEWS development and standardise investment reporting; ii) establish an international hub to monitor the status of FEWS in collaboration with the national responsible agencies. This will support the sharing of FEWS-related information for accelerated global progress in DRR; iii) develop a comprehensive, index-based ranking system for FEWS according to their effectiveness in flood disaster mitigation. This will provide clear standards and a roadmap for improving FEWS’ effectiveness, and iv) improve coordination between institutions responsible for flood forecasting and those responsible for communicating warnings and community preparedness and awareness.
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Integrating wellbeing into the business of government: The feasibility of innovative legal and policy measures to achieve sustainable development in Australia. VicHealth, 2021. http://dx.doi.org/10.37309/2021.p01024.
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Mapping the Public Voice for Development—Natural Language Processing of Social Media Text Data: A Special Supplement of Key Indicators for Asia and the Pacific 2022. Asian Development Bank, August 2022. http://dx.doi.org/10.22617/fls220347-3.
Full textAbstract:
This publication explores how natural language processing (NLP) techniques can be applied to social media text data to map public sentiment and inform development research and policy making. The publication introduces the foundations of natural language analyses and showcases studies that have applied NLP techniques to make progress on the Sustainable Development Goals. It also reviews specific NLP techniques and concepts, supported by two case studies. The first case study analyzes public sentiments on the coronavirus disease (COVID-19) in the Philippines while the second case study explores the public debate on climate change in Australia.