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Disclosing transition plans to meet future net zero climate targets requires organisations to fundamentally move beyond traditional historical-oriented stewardship reporting towards forward-looking accountability to meet their obligations to their future shareholders and stakeholders. However, despite a range of varying requirements concerning disclosure of climate-related targets to meet the Paris Agreement, confusion remains over the appropriate form, content and standard of transition plan disclosure that are required to implement these targets. The former UK based Transition Plan Taskforce set out globally leading requirements for transition plan reporting in 2023, however the extent to which these recommendations have since been implemented has not yet been comprehensively analysed. This paper summarises the key differences between UK, European and International guidelines for transition plans and then discusses the results of an analysis of variations in transition plan reporting practices by a sample of globally large financial and industrial organisations. It is predicted that a combination of both firm-level climate risk and country-level institutional factors are associated with the propensity to produce public transition plans. The empirical results are largely supportive of these predictions. Firms with greater levels of engagement with climate risk (as proxied by the CDP score), and UK and-or EU based firms, are more likely to produce climate transition plans. The empirical results are corroborated by qualitative analysis, which compares examples of good practice transition plan reporting by a sub-sample of firms within each industry sector. It is concluded that the resulting lack of clarity by regulatory authorities, and diversity in transition plan reporting practices by globally large financial and industrial firms, may potentially result in confusion and a lack of informed decision-making by their stakeholders and policymakers concerning climate-related resilience and risk mitigation actions.
The terms ‘curriculum’, ‘pedagogy’, ‘assessment’ and ‘reporting’ are often heard. Each of these terms has been interpreted in different ways and, throughout the history of formal education, one or another has been often at the forefront of educational thinking and practice. We consider that these four areas are inextricably interwoven and changes in policy or practice in one area influence each of the others. This chapter introduces some of the literature, research and practice to help develop an understanding of curriculum, pedagogy, assessment and reporting. We will discuss the interrelationship and alignment of these four areas, enabling reflection on how changes in each of these areas at a national, system or school level impact the day-to-day work of teachers.
As discussed in earlier chapters, a company has the legal powers and capacity of an individual, in addition to any specific powers conferred by law. The two key decision-making organs that can act as the company in exercising these powers are the board of directors and the members in general meeting. The general law and Corporations Act divide the company’s powers and responsibilities between these two groups. This chapter discusses this division of powers. It also discusses how meetings of members and directors are held, and the requirements on companies to prepare and disclose key information, including financial reports.
Assessment is a key aspect of teaching and fundamental to student and teacher learning. As a teacher, you will use syllabuses, Australian Curriculum content and the local cultural knowledge that is valued in your community to develop tasks and provide classroom experiences that foster quality learning. You will need to understand that there are a range of assessment types, with different purposes and tools available that you can use to assess student learning and progress. As you grow in your career, you will continue to develop the skills and knowledge required to activate a collaborative classroom culture that promotes student ownership of learning and enables students to foster each other’s learning through classroom assessment. You will work in partnerships with students, colleagues and parents/caregivers to curate authentic evidence of learning. In this chapter, we examine forms of assessment, the most effective types of feedback and how teachers use assessment data in teaching, planning and reporting practices.
Mapping reviews (MRs) are crucial for identifying research gaps and enhancing evidence utilization. Despite their increasing use in health and social sciences, inconsistencies persist in both their conceptualization and reporting. This study aims to clarify the conceptual framework and gather reporting items from existing guidance and methodological studies. A comprehensive search was conducted across nine databases and 11 institutional websites, including documents up to January 2024. A total of 68 documents were included, addressing 24 MR terms and 55 definitions, with 39 documents discussing distinctions and overlaps among these terms. From the documents included, 28 reporting items were identified, covering all the steps of the process. Seven documents mentioned reporting on the title, four on the abstract, and 14 on the background. Ten methods-related items appeared in 56 documents, with the median number of documents supporting each item being 34 (interquartile range [IQR]: 27, 39). Four results-related items were mentioned in 18 documents (median: 14.5, IQR: 11.5, 16), and four discussion-related items appeared in 25 documents (median: 5.5, IQR: 3, 13). There was very little guidance about reporting conclusions, acknowledgments, author contributions, declarations of interest, and funding sources. This study proposes a draft 28-item reporting checklist for MRs and has identified terminologies and concepts used to describe MRs. These findings will first be used to inform a Delphi consensus process to develop reporting guidelines for MRs. Additionally, the checklist and definitions could be used to guide researchers in reporting high-quality MRs.
Elder abuse (EA) often remains hidden, and many victims do not interact with formal systems. Concerned persons (CPs) are family, friends, and neighbours who play an essential role in supporting EA victims.
Objective
The aim of this study was to understand CPs’ role and help-seeking experiences.
Methods
Nineteen self-identified CPs shared their experience of being involved in an EA case via an interview and/or survey, with responses analysed qualitatively.
Findings
CPs were primarily the victims’ female relatives, often related to the perpetrator, and had sought help from a wide range of formal and informal sources, facing many barriers in protecting victims from harm. Challenges commonly related to formal services and EA perpetrators. Through knowing about the abuse and/or seeking help, participants experienced negative impacts, particularly psychological ones.
Discussion
Findings suggest that CPs can play a key role in supporting EA victims but require further support and recognition from services to fulfil this role.
We aimed to systematically review primary studies exploring workplace bullying of psychiatric trainees, including rates, forms of bullying, perpetrators and help-seeking. We searched Ovid MEDLINE, PubMed, CINAHL, PsycINFO and Embase using PRISMA guidelines. The inclusion criterion was primary research papers surveying or interviewing psychiatry trainees with respect to perceived workplace bullying by staff members. Exclusion criteria were secondary research papers and papers whose only focus was bullying by patients or carers.
Results
Substantial levels of bullying were reported in all five included studies. Perpetrators were often reported to be consultants, managers or peers. Most trainees did not obtain help for bullying and harassment. All of the studies had methodological limitations.
Clinical implications
Concerning levels of workplace bullying have been reported by psychiatric trainees in the UK and abroad. Further methodologically robust studies are required to evaluate the current levels and nature of this bullying, and strategies to prevent and manage it.
This personal chapter reflects the experience and observations of a clinical and forensic psychologist that has treated victims and worked in the legal system for decades. The chapter describes the myriad of decisions and barriers victims face when reporting and the unanticipated consequences of reporting.
As scholars and activists seek to define and promote greater corporate political responsibility (CPR), they will benefit from understanding practitioner perspectives and how executives are responding to rising scrutiny of their political influences, reputational risk and pressure from employees, customers and investors to get involved in civic, political, and societal issues. This chapter draws on firsthand conversations with practitioners, including executives in government affairs; sustainability; senior leadership; and diversity, equity and inclusion, during the launch of a university-based CPR initiative. I summarize practitioner motivations, interests, barriers and challenges related to engaging in conversations about CPR, as well as committing or acting to improve CPR. Following the summary, I present implications for further research and several possible paths forward, including leveraging practitioners’ value on accountability, sustaining external calls for transparency, strengthening awareness of systems, and reframing CPR as part of a larger dialogue around society’s “social contract.”
This chapter assesses the mechanisms of reporting, impact measurement, and certification. I first examine the actual reporting practices of the social enterprises in common law Asia, and then analyze the reporting requirements of the public benefit corporations, social purpose corporations, and community interest companies. Next, I examine whether social enterprises in common law Asia have disclosed impact and I explain why so few of them have done so, and I analyze whether social enterprises should be required or incentivized to do so. Subsequently, I propose a three-step framework to guide social enterprises on impact measurement. Finally, I critically assess three types of certification regime in the US, Hong Kong, and Malaysia.
This chapter focuses on grammatical resources for construing logical relations between clauses. The chapter begins by clarifying the distinction between a clause simplex and a clause complex and the distinction between a clause complex and a verbal group complex. Subsequently the basic oppositions between parataxis and hypotaxis on the one hand and between projection and expansion on the other are introduced and relevant resources are then presented, section by section, in more detail. A sample analysis of a longer clause complex rounds off the discussion.
Lakshmi Balachandran Nair, Libera Università Internazionale degli Studi Sociali Guido Carli, Italy,Michael Gibbert, Università della Svizzera Italiana, Switzerland,Bareerah Hafeez Hoorani, Radboud University Nijmegen, Institute for Management Research, The Netherlands
Like Chapter 7, this chapter also discusses the sequencing of case study designs. Here we particularly focus on the deductive–inductive sequencing. Using an exemplar case study, we discuss how prediction outliers (deviant cases) identified during the initial study can guide the sequencing of designs in further stages. In the context of the example, we discuss the research question, theoretical sampling, cases, levels of analysis, and the potential requirement for additional data collection. Furthermore, we discuss the issue of omitted variable bias and internal validity in the context of sequenced case study designs. We end the chapter with a discussion on how to report sequenced case studies following deductive–inductive reasoning.
Lakshmi Balachandran Nair, Libera Università Internazionale degli Studi Sociali Guido Carli, Italy,Michael Gibbert, Università della Svizzera Italiana, Switzerland,Bareerah Hafeez Hoorani, Radboud University Nijmegen, Institute for Management Research, The Netherlands
In this chapter, we move on from the archetypical to the sequenced case study designs. First of all, we discuss what sequencing case study designs entail. Using an illustrative example, we discuss one type of sequencing in detail (i.e. the inductive-deductive sequencing). In the context of the example, we discuss the research question, theoretical sampling, controls, cases, embedded units, and the levels of analysis involved in the sequenced design. Lastly, we briefly discuss how to report the sequenced case study design.
The aim of this study was to assess the accuracy of farmer recognition and reporting of lameness in their sheep flock when compared with the prevalence of lameness observed by a researcher. Thirty-five sheep farms were visited. Farmers were asked for estimates of the prevalence of lameness in 2008, in the flock and in one group of sheep that was inspected by the researcher the same day. These estimates were then compared with the researcher's estimate of lameness. All farmers were able to recognise lame sheep but they slightly under reported the prevalence of lameness in the group selected for examination when compared with the researcher's estimate. The proportion underestimated increased as the prevalence of lameness in the group increased. Farmer estimates on the day were consistently, closely and significantly correlated to that of the researcher's estimate of prevalence of lameness. We conclude that farmer estimates of prevalence of lameness in sheep are a sufficiently accurate and reliable tool for risk factor studies. The prevalence of lameness in sheep, nationally, is probably higher than the current estimate of 10% by 2-3%.
There is a paradox in the American narrative of Mass Incarceration. In theory, making criminal laws more severe should not lead to large prison populations in the long term. That’s because as laws become more severe, crime becomes increasingly unattractive. That should lead, over time, to less crime and shrinking prison populations. No crime is worth the punishments currently on the books. And by now, decades into “tough on crime” policies, everyone should know that crime doesn’t pay. There should be no drug dealing, no unlawful weapons possession, no violence, no repeat offenders. It may sound silly, but if you look at the claims politicians made about why they were increasing criminal severity, this was the idea.
Despite increasing awareness and high-level commitments on disability inclusion by humanitarian donors and actors, persons with disabilities continue to be ignored from humanitarian assistance. Rights and inclusion of persons with disabilities are a foreign policy priority for the Ministry for Foreign Affairs of Finland, including in humanitarian assistance. The primary means for donors, such as Finland, to promote disability-inclusive humanitarian action are funding and advocacy. Trade-offs between flexible and earmarked funding for disability inclusion are challenging when reporting on results is inadequate. This article shares examples on how the Ministry promotes inclusion of persons with disabilities in humanitarian action and explores challenges that need to be resolved by stakeholders.
Clear understanding of artificial intelligence (AI) usage risks and how they are being addressed is needed, which requires proper and adequate corporate disclosure. We advance a legal framework for AI Fairness Reporting to which companies can and should adhere on a comply-or-explain basis. We analyse the sources of unfairness arising from different aspects of AI models and the disparities in the performance of machine learning systems. We evaluate how the machine learning literature has sought to address the problem of unfairness through the use of different fairness metrics. We then put forward a nuanced and viable framework for AI Fairness Reporting comprising: (1) disclosure of all machine learning models usage; (2) disclosure of fairness metrics used and the ensuing trade-offs; (3) disclosure of de-biasing methods used; and (d) release of datasets for public inspection or for third-party audit. We then apply this reporting framework to two case studies.
Climate change and the pursuit of sustainability and sustainable business might be regarded as among the world’s “wicked problems”, especially as they are multi-dimensional problems. Achieving corporate accountability in this context is also difficult when corporate structures are complex as they operate globally and through supply chains. At the European level, under the Green Deal, the Sustainable Finance Initiative and the Sustainable Corporate Governance Initiative include new reporting requirements to amend and expand the scope and application of the 2014 Non-Financial Reporting Directive, alongside changes to directors’ duties to ensure they take account of stakeholders’ needs and environmental and human rights due diligence requirements. This paper will argue that these legislative and regulatory efforts are to be welcomed, but the complexity of the regulation threatens to undermine its potential impact. It may therefore be necessary to reduce some of the complexity of the regulatory arrangements. However, some complexity may increase resilience and adaptability for responding to the risks involved in the uncertainty and unpredictability of climate change and in dealing with complex corporate structures. The answer is to provide robust regulation that will prompt the corporate behaviours required to avoid the catastrophic trajectory we currently face.
This chapter explores the various aspects of planning for effective implementation and enactment of the Australian Curriculum: Health and Physical Education . Most Australian, states and territories are now working with this curriculum or their own version of it.
Recently, the Chinese government has advocated a shift in focus from quantity expansion to quality promotion in the field of higher education, with a specific emphasis on enhancing the research competence of higher education institutions. Since 2012, a new state-held “National College Student Innovation and Entrepreneurship Training Program” has pushed undergraduate research (UR) in China to its peak. Tsinghua University, a leading university in science and engineering in the country, is one of the first higher education institutions to promote UR in China and is China’s flagship endeavor. In the future, it is likely there will be a disciplinary balance that maintains the emphasis on science and technology but increases the proportions of humanities and social sciences. Formative assessment is needed for the management and reporting of UR programs. Moreover, further actions must be taken to grant Chinese higher education institutions more autonomy to design UR programs consistent with their own academic strengths.