Search results for " reporting"

Legitimointistrategioiden käyttö kuntien ympäristöraportoinnissa

2020

Legitimation strategies in the environmental reports of Finnish townsThis paper focuses on the legitimation strate­gies used in the environmental reports of the five biggest towns in Finland. The data consist of environmental reports published by Helsinki, Tampere, Espoo, Vantaa and Oulu. The results of the content analysis show that the towns use strategies whose purpose is to modify the public’s perception of the organization in a pos­itive direction. The purpose of this study is to increase critical knowledge of the legitimation strategies in environment reports.

Risk management in the banking industry

2016

El negocio bancario está altamente regulado porque las instituciones financieras captan ahorro público y tienen riesgos específicos y complejidades que hacen que sus estados financieros sean opacos y difíciles de analizar por el público en general (Petrella y Resti, 2013; Morgan, 2001). Para entender y monitorear los riesgos específicos en las empresas del sector financiero, el regulador estadounidense diseñó el sistema de evaluación CAMELS, que es comúnmente utilizado por los reguladores de todo el mundo para evaluar la solidez de las instituciones financieras y para evaluar el nivel de riesgo de los bancos (Office of the Comptroller of the Currency, 2013). Los riesgos que este enfoque eva…

Rischio clinico e sistemi di Incident Reporting a confronto: critesi ed ipotesi di miglioramento, quando funzionano e perché falliscono

2009

gli Autori individuano alcune criticità del sistema di incident reporting attraverso un'analisi retrospettiva di esperienze nazionali ed internazionali, e, a conclusione, descrivono alcune possibili vie percorribili per il miglioramento del sistema.

Il report del capitale intellettuale nel settore non profit: esperienze a confronto

2010

Il contributo si interroga sulla possibilità, da parte degli stakeholder di un’organizzazione, di capire il processo di creazione del valore dalla lettura del suo report del CI. La research question (RQ) al centro del paper è pertanto la seguente :RQ I modelli evoluti di report del CI riescono ad evidenziare il ruolo giocato dagli intangibili nel processo di creazione del valore aziendale?L’approccio metodologico seguito nel paper per rispondere alla RQ è quello di un confronto sistematico tra due report del CI di due differenti organizzazioni, uno appartenente ai modelli pionieristici di rendicontazione del CI, l’altro ai modelli evoluti, dal momento che, nella realtà, modelli pionieristic…

Improving the Quality of the Comply or Explain Approach and Introducing Self-Monitoring Through Online Feedbacks

2017

Codes of corporate governance and comply or explain approach are always at the core of the European Union agenda. This paper will deal both with the evolution of codes of corporate governance across Europe, and with the 2014 Recommendation. The idea put forwards is that regulators, at both EU and national level, should mainly improve the environment where the comply or explain approach is applied and introduce a system of self-monitoring through online feedbacks only. Arguably, this proposal might offer Member States a light-touch way to comply with Art. 11 of the 2014 Recommendation laying down that “[i]n order to motivate companies to comply with the relevant corporate governance code or …

Models and Streams of Data Journalism

2015

This paper presents the initial results of a two-year research project, the Data Journalism Work Practices, which focuses on newsrooms in Finland, UK and US. Data journalism or data-driven journalism has been defined simply as journalism based on large data sets (or big data) Rogers 2011; Bounegru et al. 2012). According to our ongoing research on data journalism work methods, we can claim this has been an oversimplification. In this paper we will argue that all the brief definitions of data journalism lack nuances, and the multiple layers that contemporary data journalism already consists of in newsrooms. Based on six interviews of leading Finnish, American and British data journalists we …

Benefitting from corporate social responsibility reports : examining the practices among European financial institurions

2016

Accountability of Corporate Boards in Finland

2016

This paper focuses on accountability and reporting from a corporate governance (CG) perspective. Drawing on a theoretical framework, empirical analysis was conducted on a dataset collected using a questionnaire implemented with a sample of board members of Finnish listed companies. We had two study questions. 1) To whom are the board members accountable? and 2) What information is required to deliver adequate reporting to meet accountability requirements? The findings show that board members are accountable to shareholders and stakeholders, and their accountability encompasses responsibilities to society and the environment. They see that current financial reporting does not provide suffici…

Determinantes en la divulgación y desempeño en Responsabilidad Social Empresarial (RSE): un estudio comparativo en organizaciones de Latinoamérica

2021

El objetivo de la presente tesis es el de analizar los factores que determinan la divulgación y el desempeño en cuanto a Responsabilidad Social Empresarial (RSE) de empresas cotizadas de Latinoamérica, aportando evidencia empírica sobre características organizacionales, financieras y de gobierno por las que se ven influenciadas. Se parte de un análisis bibliográfico acerca de factores que explican la divulgación voluntaria de información de sostenibilidad, posteriormente se realiza un estudio empírico a través de un análisis de regresión logística a partir del cual, se identifican los factores corporativos que influyen el nivel de adherencia de la información contenida en las memorias de so…

Evolución de la información integrada en el mundo: análisis de sus primeras etapas de formulación

2017

La Información Integrada (IR), ha sido planteada como la concreción de toda la información de las organizaciones en un único documento, el cual debe ser preparado desde una perspectiva de sostenibilidad, y cuyo objetivo debe orientarse a informar acerca de la creación de valor por parte de las organizaciones (Eccles & Krzus, 2010). El objetivo de la IR es cubrir las crecientes demandas de transparencia e inclusión, por parte de todos los stakeholders de las organizaciones. Bajo el concepto de IR, se propone que los contenidos antes desplegados en distintos informes corporativos, ahora, no sólo se presenten juntos, sino que además sean pensados y producidos de manera integrada (Jensen & Berg…