Iskanje po katalogu digitalne knjižnice

Opis: The preparation of sustainability reports, which a negligible number of organisations had been doing until recently, will soon be the new reality for many more organisations. This research aims to present changes during the COVID-19 pandemic in the ecosystem of sustainability reporting pronouncements, especially those used by organisations. In our research, we compare important information about two different periods and the content demands in reporting on sustainability. Changes in the ecosystem are fundamental and unique. Based on the analysis of events and documents, the current research shows the changes in the ecosystem and the future dynamics in the ecosystem, including the principle standard setters (i.e., International Sustainability Standards Board and European Financial Reporting Advisory Group, EFRAG). The research shows that although the changes occurred during the COVID-19 pandemic, they did not significantly impact the ecosystem’s development or slow down or stop their development. The COVID-19 pandemic did not affect the speed or dynamics of changes. In the last few years, EFRAG and the European Union established their position and gained a significant influence in sustainability reporting, with EFRAG at the forefront. The European Sustainability Reporting Standards will be mandatory for organisations doing business in the European Union. At the same time, we do not expect that the IFRS Sustainability Disclosure Standards will be directly endorsed for use in the European Union. The paper presents a new perspective on examining sustainability via developing organisations’ reporting demands within the framework of the uncertain environment caused by COVID-19. In this context, our research also contributes to the literature. The study also has a potential practical impact on organisations and management since it illuminates a wide range of selected sustainability viewpoints and their reporting.
Ključne besede: sustainability, sustainability reporting, standard setting, reporting standards, disclosure standards, nonfinancial information, regulation, COVID-19, ISSB, EFRAG
Objavljeno v DKUM: 28.03.2024; Ogledov: 512; Prenosov: 560
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Opis: Purpose: The purpose of this article is to discuss deviance in science due to increasing pressures on researchers and higher education pedagogues to be more effective and efficient in the ‘academic production’. Design/Methods/Approach: A literature review and reflection. Findings: The authors present a criminological view of deviance in science, discussing the perception of unsuitable scientific and research practices, questionable research practices, ethics and integrity in science, suitable behaviour of researchers in scientific work, and make recommendations for improving the ethics of scientific research in practice. The discussion on deviance in science is based on Merton’s principles of science (1973): the public presentation of knowledge and sharing of ideas, leading to common ownership of scientific discoveries, in which scientists disclaim their intellectual rights to their own insights in exchange for recognition and reputation. An impartial approach and universalism, in which truth is judged by impersonal, universal criteria, rather than based on race, social and economic status, sex, faith, or nationality and other subjective categories is presented and questioned. A non-profit/selfless orientation in which scientists are rewarded for selfless activities, and planned/organized scepticism – that all ideas must be tested, subject to rigorous scientific rules and public disclosure. The authors discuss these principles and connect them with scientific and research practice in Slovenia and abroad. Research limitations/implications: Research results are generalisable as deviance in science occurs in all cultures and have a global impact. Deviance in science is still an under-researched taboo topic and it needs to be discussed. Practical implications: A useful source of information for awareness raising and the improvement of quality of research work. Originality/Value: This paper extends understanding of possible deviance in science and factors related to such practices. The main value of this reflection is to facilitate understanding of factors of deviance in science and trigger a discussion on deviance among scientists.
Ključne besede: science, deviance, research, academic promotion standards, strain
Objavljeno v DKUM: 12.05.2020; Ogledov: 1215; Prenosov: 42
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Ključne besede: quality management systems, companies, organizations, quality standards, environmental standards, ISO 19011, ISO 26000
Objavljeno v DKUM: 10.05.2018; Ogledov: 1514; Prenosov: 66
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Opis: The companies operating within the so-understood environment, affecting it, have led its degradation. Therefore, to prevent further pollution, a number of laws, policies and strategies were introduced. The article briefly describes all the most important rules. According to the Polish and EU legislation, these companies must take care of the environment and properly manage waste generated during the production process (Ingaldi 2013a). The waste management is particularly a major challenge for small and medium sized company mainly due to the costs connected with adaptation to the existing legislation. Not every company can afford such changes. Very often the companies prefer to pay the penalty because, from the economic point of view, it is lower than these costs. Very often, it also appears that investments in the environmental protection repeatedly exceed the amount of any possible benefits that can be achieved. However, despite of the situation on market there are a lot of companies for which the natural environment is a priority (Ingaldi 2013b). One of the most important element is environmental management is recycling of secondary raw materials. It helps to reduce raw materials, which in turn contributes to the protection of natural resources of the earth. It also reduces the amount of space in landfills. The use of waste, which are carriers of energy, is a component of efficient energy management (Lestyánszka Škůrková, Ingaldi 2014; Ingaldi Borkowski 2014). Management systems, especially environmental management systems, are very helpful tools in environmental management in companies. A management system is the framework of processes and procedures used to ensure that an organization can fulfil all tasks required to achieve its objectives. The environmental management system enables organizations to improve their environmental performance through a process of continuous improvement. It is therefore important to convince managers of companies to be interested in such systems. The object of this chapter is to help a reader to find summary about main standards of management systems, e.g.: EMAS, ISO 14000, ISO 9000 and ISO 26000.
Ključne besede: environmental management systems, environmental standards, EMAS, ISO 14000, ISO 9000, ISO 26000
Objavljeno v DKUM: 10.05.2018; Ogledov: 1482; Prenosov: 55
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Opis: The present scientific monograph, entitled “Environmental management & audit“, is the result of three years’ work on an international project entitled “Environmental management in Russian companies – retraining courses for the sensibilization for and integration of Eco-Audit programs in corporate decision-making (RECOAUD)”. Within its more than 600 pages, the monograph features interesting texts written by 31 authors from the European Union and the Russian Federation, edited by dr. Borut Jereb, Darja Kukovič and dr. Daria Meyr. The monograph “Environmental management & audit“ is composed of four books: “Scarcity and Introduction of Environmental Management”, “Management Systems”, “Controlling and Stakeholders”, and “Environmental Assessment” (Featured Articles). These four topics reflect the complexity, heterogeneity and multidisciplinary of the project Tempus RECOAUD. The reader of the monograph gets a comprehensive overview of theoretical perspectives of environmental management and audit in the chosen areas. Furthermore, the monograph also highlights the results of research in the field of environmental management and audit as well as trends and challenges in the development of this field. Providing insight into theoretical and research findings, the monograph will prove useful to both practitioners and researchers in the field of environmental management and audit; it can also be used for study purposes.
Ključne besede: environmental management, climate change, sustainability, social responsibility, environmental standards
Objavljeno v DKUM: 09.05.2018; Ogledov: 1951; Prenosov: 305
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