Academic literature on the topic 'Oversight board'

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Journal articles on the topic "Oversight board"

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Dawson, Jim L. "LANL Oversight Board." Physics Today 56, no. 3 (2003): 32. http://dx.doi.org/10.1063/1.4796990.

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Cullen, Margaret M., and Niamh M. Brennan. "Differentiating control, monitoring and oversight." Accounting, Auditing & Accountability Journal 30, no. 8 (2017): 1867–94. http://dx.doi.org/10.1108/aaaj-12-2015-2345.

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Purpose Boards of directors are assumed to exercise three key accountability roles – control, monitoring and oversight roles. By researching one board type – investment fund boards – and the power relations around those boards, the purpose of this paper is to show that such boards are not capable of operating the three key roles assumed of them. Design/methodology/approach The authors conducted 25 in-depth interviews and a focus group session with investment fund directors applying a grounded theory methodology. Findings Because of their unique position of power, the authors find that fund pro
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Liu, Claire, Angie Low, Ronald W. Masulis, and Le Zhang. "Monitoring the Monitor: Distracted Institutional Investors and Board Governance." Review of Financial Studies 33, no. 10 (2020): 4489–531. http://dx.doi.org/10.1093/rfs/hhaa014.

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Abstract Boards are crucial to shareholder wealth. Yet little is known about how shareholder oversight affects director incentives. Using exogenous shocks to institutional investor portfolios, we find that institutional investor distraction weakens board oversight. Distracted institutions are less likely to discipline ineffective directors with negative votes. Consequently, independent directors face weaker monitoring incentives and exhibit poor board performance; ineffective independent directors are also more frequently appointed. Moreover, we find that the adverse effects of investor distra
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Marino, Catalina Botero, and Erik Tuchtfeld. "Quasi-Judicial Oversight Mechanisms for Social Platforms – A Conversation with Catalina Botero Marino, Co-Chair of the Oversight Board –." RuZ - Recht und Zugang 2, no. 3 (2021): 254–62. http://dx.doi.org/10.5771/2699-1284-2021-3-254.

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Die Verbreitung von Desinformation und Hassrede hat zu Aufforderungen an die sozialen Netwerke geführt, eine aktivere Rolle bei der Moderation von Inhalten einzunehmen. Andere befürchten dagegen Zensur und Willkür. Inmitten dieser heftigen Debatte hat Meta sich dazu entschieden, die Verantwortung für die Durchsetzung seiner Gemeinschaftsstandards zukünftig mit dem Oversight Board (OB) zu teilen, einer unabhängigen Institution, welche Entscheidungen von Meta über das Entfernen von Inhalten oder das Sperren von Nutzerinnen und Nutzern überprüfen kann. Erik Tuchtfeld bespricht mit Catalina Botero
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Felo, Andrew J. "Board Oversight of Corporate Ethics Programs and Disclosure Transparency." Accounting and the Public Interest 7, no. 1 (2007): 1–25. http://dx.doi.org/10.2308/api.2007.7.1.1.

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For a number of years, groups such as the Jenkins Committee and the SEC have taken steps to make corporate activities more transparent to investors. In addition, the Sarbanes-Oxley Act requires publicly traded firms to disclose whether they have adopted codes of ethics for their senior financial officers. An implicit assumption is that ethics codes will help firms develop more transparent disclosure policies by enhancing their internal control environments. However, past research (Felo 2000) provides evidence that board involvement in the development, implementation, and maintenance of codes i
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Mannion, Russell, Tim Freeman, Ross Millar, and Huw Davies. "Effective board governance of safe care: a (theoretically underpinned) cross-sectioned examination of the breadth and depth of relationships through national quantitative surveys and in-depth qualitative case studies." Health Services and Delivery Research 4, no. 4 (2016): 1–166. http://dx.doi.org/10.3310/hsdr04040.

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BackgroundRecent high-profile reports into serious failings in the quality of hospital care in the NHS raise concerns over the ability of trust boards to discharge their duties effectively.ObjectivesOur study aimed to generate theoretically grounded empirical evidence on the associations between board governance, patient safety processes and patient-centred outcomes. The specific aims were as follows: (1) to identify the types of governance activities undertaken by hospital trust boards in the English NHS with regard to ensuring safe care in their organisation; (2) in foundation trusts, to exp
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Dickins, Denise, Marcus M. Doxey, Marshall A. Geiger, Christine Nolder, and Pamela B. Roush. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the International Monitoring Group Consultation, Strengthening the Governance and Oversight of the International Audit-Related Standard-Setting Boards in the Public Interest." Current Issues in Auditing 12, no. 1 (2018): C1—C10. http://dx.doi.org/10.2308/ciia-52089.

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SUMMARY On November 9, 2017, the Monitoring Group (MG) overseeing international auditing standards issued a request for comment on its consultation paper (CP), Strengthening the Governance and Oversight of the International Audit-Related Standard-Setting Boards in the Public Interest. The CP presents a broad array of proposals to reform and restructure the three current auditing standard-setting groups it oversees (International Accounting and Assurance Standards Board [IAASB], International Ethics Standards Board for Accountants [IESBA], and International Accounting Education Standards Board
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Harjoto, Maretno A., Indrarini Laksmana, and Ya-wen Yang. "Board diversity and corporate investment oversight." Journal of Business Research 90 (September 2018): 40–47. http://dx.doi.org/10.1016/j.jbusres.2018.04.033.

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Laux, Christian, and Volker Laux. "Board Committees, CEO Compensation, and Earnings Management." Accounting Review 84, no. 3 (2009): 869–91. http://dx.doi.org/10.2308/accr.2009.84.3.869.

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ABSTRACT:We analyze the board of directors' equilibrium strategies for setting CEO incentive pay and overseeing financial reporting and their effects on the level of earnings management. We show that an increase in CEO equity incentives does not necessarily increase earnings management because directors adjust their oversight effort in response to a change in CEO incentives. If the board's responsibilities for setting CEO pay and monitoring are separated through the formation of committees, then the compensation committee will increase the use of stock-based CEO pay, as the increased cost of o
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Schiehll, Eduardo, Krista B. Lewellyn, and Maureen I. Muller-Kahle. "Pilot, Pivot and Advisory Boards: The Role of Governance Configurations in Innovation Commitment." Organization Studies 39, no. 10 (2017): 1449–72. http://dx.doi.org/10.1177/0170840617717092.

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This study examines how governance configurations comprised of board capital, CEO power and the presence of large shareholders are associated with innovation commitment in organizations. We take a configurational perspective, proposing that organizational innovation commitment is contingent upon how interdependent governance attributes associated with monitoring and resource provisioning can either enhance or constrain management’s discretion to invest in research and development (R&D). Using fuzzy-set qualitative comparative analysis (fsQCA), we identify complementarities which lead to th
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Dissertations / Theses on the topic "Oversight board"

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Pettersson, Jens, and Johan Andreasson. "Public Company Accounting Oversight Board : A forced change to the auditing profession." Thesis, Jönköping University, JIBS, Accounting and Finance, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-439.

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<p>I samband med revisionsskandaler i USA så infördes ett nytt kontroll organ för revisorer, Public Company Accounting Oversight Board. De har syftet att kontrollera att revisorer som arbetar med klienter som lyder under Sarbanes-Oxley Act efterföljder de nya reglerna. Den svenska revisorsprofessionen har länge varit självreglerad men på grund av PCAOB möts professionen av en tydligare reglering vilket kan resultera i problem. Därför finns det ett behov att undersöka hur svenska revisorer ser på PCAOB och hur det har påverkat revisorsprofessionen.</p><p>Syftet med denna uppsats är att undersök
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Smith, James. "Investor Reactions to the Enforcement Actions of the Public Company Accounting Oversight Board." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1855.

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I investigate whether investors have statistically significant negative reactions to the local clients of sanctioned auditors at the time of the PCAOB’s announcement of an enforcement action against that auditor. I also investigate whether or not the significance of the reactions has uniformly varied over time to account for the possibility of changing comprehensiveness in PCAOB enforcement actions. I measure abnormal returns using CAPM over three different measurement periods. I also disaggregate the data by year of enforcement action. 6 of the 27 data sets produced a statistically significan
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Brugni, Talles Vianna. "Governança corporativa, conselhos de administração e fiscal e propriedade dos números contábeis no Brasil." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-24112016-154235/.

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Muito em função da dificuldade de se observar o dia-a-dia dos conselheiros nas empresas, acadêmicos e profissionais se questionam sobre a importância dessas estruturas de governança corporativa (GC) quando o assunto é propriedade dos números contábeis. Nesse sentido, esta tese, além de discutir extensivamente e traçar um panorama geral acerca da configuração desses conselhos no Brasil ao longo dos últimos cinco anos, estuda de que forma essas e outras estruturas de GC se associam com medidas de qualidade da informação contábil das firmas brasileiras. Diferentemente do que se encontra na litera
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Lai, Brian Y. "Are Independent Directors Effective Corporate Monitors? - An Analysis of the Empirical Evidence in the USA and Canada." Thèse, Université d'Ottawa / University of Ottawa, 2014. http://hdl.handle.net/10393/31018.

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This thesis explores whether independent directors in the USA and Canada are effective in holding management accountable by: (1) analyzing how the policy of relying on independent directors developed and operates; (2) introducing the main theoretical critiques of independent directors’ monitoring effect; and (3) examining whether empirical studies in the field of management science and financial economics support the policy in both countries of relying on independent directors as corporate monitors. Empirical evidence shows that boards with a majority of independent directors, in some circum
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Slater, Robert D. "The impact of management's tone on the perception of management's credibility in forecasting." [Tampa, Fla.] : University of South Florida, 2007. http://purl.fcla.edu/usf/dc/et/SFE0002139.

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Johannesson, Anders. "Självstyrelse eller länsstyrelse? : En undersökning av länsstyrelsens överprövningar av kommunens antagna detaljplaner." Thesis, Blekinge Tekniska Högskola, Institutionen för fysisk planering, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-11978.

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Undersökningens syfte var att identifiera om plan- eller miljöparadigmet haft företräde vid behandling av överprövning av detaljplaner enligt 11 kap. 10 § i plan- och bygglagen och att identifiera om det fanns skillnader mellan länsstyrelserna vid dessa prövningar. Avgränsning gjordes till tidperioden 2012-2015 och länsstyrelserna i Blekinge, Kalmar, Kronoberg och Skåne län. Metoden som använts var en textanalys baserad på dekonstruktion. Det empiriska materialet har huvudsakligen utgjorts av länsstyrelsernas beslut. Resultatet visade att planparadigmet haft företräde i beslut av Länsstyrelsen
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Perry, Suzanne M. "A Reexamination of the Dilution of Auditor Misstatement Risk Assessments: An Experimental Study of the Impact of Client Information Type, Workload, and PCAOB Guidance on Dilution." Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc848096/.

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Many external parties such as investors, creditors, and regulatory agencies, use a company’s financial statements in their decision-making. In doing so, they rely on audit opinions on whether financial statements are fairly stated. However, evidence suggests that there are factors in the audit environment that influence auditor judgments. For example, nondiagnostic client information dilutes auditor judgments when compared to judgments based on diagnostic information alone, especially for less experienced auditors (Hackenbrack 1992; Hoffman and Patton 1997; Glover 1994; Shelton 1999). High tim
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Mutevhe, Tabeth. "Implementing combined assurance in organisations to enable boards to exercise risk oversight." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74030.

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There has been an increase in corporate failures over the past two decades, which have been attributed to governance failures. In particular, inadequate risk oversight by boards has been cited as the main cause of these failures. Combined assurance has emerged as a mechanism that can assist boards to exercise their risk oversight role. This entails different assurance providers working together to align their assurance activities, in order to provide boards with a holistic view of the risk and control and environment of the organisation. However, many organisations are finding it challen
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Uminská, Karolína. "Problematika poskytování auditorských služeb v České republice u malých auditorských praxí." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383565.

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In this thesis I deal with the analysis of current problems on the market of auditing services in the Czech Republic, with suggestions for their solution. The theoretical part contents analysis of the historical context of the audit, the legal regulation, e. g. International Standards on Auditing (ISAs), Czech Act on Auditors and link to other laws. This part also contents analysis of the market of auditing services focusing on small auditing companies and also description on problems connected with entering the audit profession and consequently the problems related to market regulation, evalu
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Books on the topic "Oversight board"

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Walker, Paul L. Improving board risk oversight through best practices. Institute of Internal Auditors Research Foundation, 2011.

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Caldwell, John E. A framework for board oversight of enterprise risk. Canadian Institute of Chartered Accountants, 2012.

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Levy, Steven Mark. Critical issues in the Sarbanes-Oxley Act: Public company accounting oversight board. LexisNexis, 2008.

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Levy, Steven Mark. Critical issues in the Sarbanes-Oxley Act: Public company accounting oversight board. LexisNexis, 2008.

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Florida. Legislature. House of Representatives. Committee on Corrections, Probation, and Parole. Oversight report on Board of Correctional Education and Correctional Education School Authority. The Committee, 1988.

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United States. General Accounting Office. General Government Division. Merit Systems Protection Board. The Office, 1993.

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New York (State). Division of Management Audit and State Financial Services. New York State Racing & Wagering Board, oversight of regional off-track betting operations. The Division, 1999.

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United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises. Oversight of the Public Company Accounting Oversight Board: Hearing before the Subcommittee on Capital Markets, Insurance and Government Sponsored Entereprises [sic] of the Committee on Financial Services, U.S. House of Representatives, One Hundred Eighth Congress, second session, June 24, 2004. U.S. G.P.O., 2004.

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Maryland. General Assembly. Department of Legislative Services. Office of Policy Analysis. Sunset review: Evaluation of the Office of Cemetery Oversight. Dept. of Legislative Services, Office of Policy Analysis, 2005.

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Audit, New York (State) Dept of Audit and Control Division of Management. Deferred Compensation Board, administration and oversight of the New York State Deferred Compensation Plan. The Division, 1995.

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Book chapters on the topic "Oversight board"

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Leech, Tim J., and Lauren C. Hanlon. "Board Cyber Risk Oversight." In The Cyber Risk Handbook. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119309741.ch2.

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Gutterman, Alan S. "Board Oversight of Sustainability." In Sustainability and Corporate Governance. Routledge, 2020. http://dx.doi.org/10.4324/9781003091622-3.

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Fraser, John R. S. "The Role of the Board in Risk Management Oversight." In The Handbook of Board Governance. John Wiley & Sons, Inc., 2016. http://dx.doi.org/10.1002/9781119245445.ch15.

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R. S. Fraser, John. "Board Oversight of Internal Audit : How to Maximize Internal Audit Value." In The Handbook of Board Governance. John Wiley & Sons, Inc., 2016. http://dx.doi.org/10.1002/9781119245445.ch16.

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O'Byrne, Stephen F. "Measuring and Improving Pay for Performance : Board Oversight of Executive Pay." In The Handbook of Board Governance. John Wiley & Sons, Inc., 2016. http://dx.doi.org/10.1002/9781119245445.ch27.

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Slagmulder, Regine. "Insights from the Boardroom: Opening the ‘Black Box’ of Board Risk Oversight." In Risk Management. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-88374-4_8.

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Kothari, Vinay B. "Corporate Board Governance—Fiduciary Neglect: Inadequate Oversight over Management Plans, Policies, and Practices." In Executive Greed. Palgrave Macmillan US, 2010. http://dx.doi.org/10.1057/9780230109650_6.

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Miloš, Matija, and Toni Pelić. "Constitutional Reasoning There and Back Again: The Facebook Oversight Board as a Source of Transnational Constitutional Advice." In European Yearbook of Constitutional Law 2021. T.M.C. Asser Press, 2022. http://dx.doi.org/10.1007/978-94-6265-535-5_9.

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Hanson, Craig. "Boards and Oversight." In An Introduction to Ethics for Nonprofits and NGOs. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-23077-6_3.

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Piza, Eric L., Sarah P. Chu, and Brandon C. Welsh. "Surveillance, action research, and Community Technology Oversight Boards." In The Globalization of Evidence-Based Policing. Routledge, 2021. http://dx.doi.org/10.4324/9781003027508-18.

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Conference papers on the topic "Oversight board"

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Caluwe, Laura, and Steven De Haes. "Board Engagement in IT Governance: Opening Up the Black Box of IT Oversight Committees at Board Level." In Hawaii International Conference on System Sciences. Hawaii International Conference on System Sciences, 2019. http://dx.doi.org/10.24251/hicss.2019.745.

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SANTOSTASO GERON, CEC�LIA MORAES, and CAMILA DE SOUZA VASCONCELOS. "CARACTER�STICAS DA PRODU��O SOBRE O PCAOB - PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD." In 15th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2018. http://dx.doi.org/10.5748/9788599693148-15contecsi/ps-5807.

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Prabowo, Bagya Agung. "Reputation Oversight by the Sharia Supervisory Board Toward Wakalah Contract Application on Murabahah Financing." In 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200529.164.

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Udalov, A. A., and Z. V. Udalova. "FOREIGN EXPERIENCE IN APPLYING ANALYTICAL PROCEDURES IN THE AUDIT OF AGRICULTURAL ORGANIZATIONS." In STATE AND DEVELOPMENT PROSPECTS OF AGRIBUSINESS. DSTU-PRINT, 2020. http://dx.doi.org/10.23947/interagro.2020.1.283-286.

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The article provides an example of foreign experience in the use of analytical procedures in the audit of agricultural organizations. The definitions of analytical procedures of companies such as the. Public Company Accounting Oversight Board (PCAOB), RSM Global, Lutz Accounting and the Association of Financial Professionals (AFP) are examined. In addition, the work provides examples of analytical procedures for the audit of agricultural organizations used by these organizations
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Sperry, Benjamin R., and Tyler Collins. "Results of the 2016 Hiawatha Service Passenger Survey." In 2017 Joint Rail Conference. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/jrc2017-2273.

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The Hiawatha Service is an Amtrak intercity passenger rail service that operates the 90-mile route between Milwaukee, Wisconsin, and Chicago, Illinois. As part of its management and oversight role for the route, the Wisconsin Department of Transportation (WisDOT) routinely conducts surveys of passengers traveling on the Hiawatha Service. The most recent survey was conducted in May 2016. This paper reports a summary of the key findings from the 2016 Hiawatha Service passenger survey. Analysis of more than 2,400 surveys reveals significant details of the travel behavior and demographic profile c
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Reza Emad, Gholam, and Aditi Kataria. "Challenges of simulation training for future engineering seafarers - A qualitative case study." In 13th International Conference on Applied Human Factors and Ergonomics (AHFE 2022). AHFE International, 2022. http://dx.doi.org/10.54941/ahfe1002501.

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Maritime transportation is currently in a transitional period to an impending autonomous future. To that end, novel technologies are increasingly being introduced on-board ships and their engine rooms. At the same time, advancements in digitalization and automation are progressively replacing and reducing the number of marine engineers on-board. Consequently, with increasing automation in machinery spaces and unmanned engine rooms, the role of the marine engineers has been altered to that of monitoring and oversight. The substantial changes in the nature of tools and job description of the mar
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Schwartz, Mark, and Cal Disney. "Art of the Deal: Building WTE in the 21st Century." In 16th Annual North American Waste-to-Energy Conference. ASMEDC, 2008. http://dx.doi.org/10.1115/nawtec16-1942.

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The nation’s first successful commercial waste-to-energy facility went on-line in 1975 and the industry has accumulated a three-decade long track record—operating safely, improving efficiencies, and meeting new, tougher environmental standards. The industry has matured and has learned from operating experience. But as the industry faces a revival, have we also learned to improve on the art of the deal? In the past, the standard lump sum RFP approach forced project sponsors and vendors into a type of Russian roulette—one-sided gamesmanship that opened one or both sides to unreasonable risk with
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Jean, Mark S., and Eric Grant. "Management System Enabled ESG Performance." In 2022 14th International Pipeline Conference. American Society of Mechanical Engineers, 2022. http://dx.doi.org/10.1115/ipc2022-86870.

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Abstract Throughout the centuries, companies have faced a wide range of challenges and changes that have caused them to rethink their strategies and redesign their organizations. The recent focus on environmental, social, and governance (ESG) performance is one of the new challenges facing companies today. ESG builds on prior Corporate Social Responsibility (CSR) reporting, adding additional structure and rigour to the process for disclosure. It is not the concept of ESG that is challenging, but the speed at which the public and other key stakeholders, including institutional investors and reg
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Drake, J. Andrew, Mark L. Hereth, Daniel B. Martin, Terry D. Boss, and Jeryl Mohn. "Integrity Management Continuous Improvement." In 2012 9th International Pipeline Conference. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/ipc2012-90406.

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At the end of 2010, recognizing that the baseline period for the integrity management of high consequence areas (HCAs) along natural gas transmission pipelines in the United States was nearly complete, INGAA members decided to reflect on the accomplishments of the first eight years and define where the overall integrity of systems could be improved. High profile incidents such as the one on the PG&amp;E system in California heightened the need for such an analysis. There was a conscious decision to define a future path as the industry had done on many other occasions, and not simply wait for l
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Reports on the topic "Oversight board"

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DEFENSE SCIENCE BOARD WASHINGTON DC. Report of the Defense Science Board Task Force on Management Oversight in Acquisition Organizations. Defense Technical Information Center, 2005. http://dx.doi.org/10.21236/ada435469.

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González Arias, María Cristina, Ana María Linares, Francisco Andrieu, Alejandro Ahumada, Andreia Barcellos, and Stefania De Santis. OVE Annual Report 2021. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004346.

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This annual report provides an overview of the evaluation work of the Office of Evaluation and Oversight (OVE) in 2021. It summarizes the evaluations completed during the year, highlights lessons learned, and describes OVE's work to enhance evaluation capacity in the Latin America and the Caribbean (LAC) region. The report also presents progress on OVE's 2022-2023 work program, approved by the Boards of Executive Directors of the Inter-American Development Bank (IDB) and IDB Invest.
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Rose, Jonathan, Josette Arévalo, Thaís Soares, and Andreia Barcellos. Approach Paper: Evaluation of the Inter-American Development Bank's Governance. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003043.

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This approach paper defines the objectives, scope, and methodology for the Office of Evaluation and Oversight's (OVE) evaluation of the governance of the Inter-American Development Bank (IDB). The evaluation is included in OVE's 2020-2021 work program (document RE-543) in response to a request by the Board of Executive Directors to evaluate the IDB's governance arrangements. Drawing from similar evaluations, these aspects will be evaluated in four dimensions: effectiveness, efficiency, accountability and transparency, and voice.
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Riveros, Luisa, Odette Maciel, Oliver Peña-Habib, and Andreia Barcellos. Independent Country Program Review Suriname 2016-2020. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003889.

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This Independent Country Program Review (ICPR) analyzes the IDB Group's country strategy (CS) and country program with Suriname during the 2016-2020 period. ICPRs assess the relevance of the Bank's CS and provide aggregate information on the program alignment and execution. If the available information allows it, ICPRs also report on progress toward achieving the objectives that the IDB Group established by the CS. This review by the Office of Evaluation and Oversight (OVE) is intended to provide the Boards of Executive Directors of the IDB and IDB Invest with useful information to analyze the
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Szwedzki, Roni, Maria Fernanda Rodrigo, Odette Maciel, Oliver Peña-Habib, Claudia Cáceres Saldaña, and Andreia Barcellos. Independent Country Program Review Ecuador 2018-2021. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004264.

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This independent country program review (ICPR) analyzes the IDB Group's country strategy and country program with Ecuador during the 2018-2021 period. ICPRs assess the relevance of the Bank's country strategy and provide aggregate information on the program alignment and execution. If the available information allows, ICPRs also report on progress toward achieving the objectives that the IDB Group established in the country strategy. This review by the Office of Evaluation and Oversight (OVE) is intended to provide the Boards of Executive Directors of the IDB and IDB Invest with useful informa
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Linares, Ana Maria, Eliane Clevy, Federico Fraga, et al. Approach Paper: Evaluation of IDB's Grant Facility for Haiti. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003268.

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This document defines the approach of the Office of Evaluation and Oversight (OVE) to evaluate the Grant Facility (GRF) for Haiti. It outlines the evaluation's objectives, scope, evaluation questions, and methodology that OVE will apply to conduct the evaluation. OVE included this corporate evaluation in its 2020-2021 work program at the IDB and IDB Invest Boards' request. It focuses on the ten years of Inter-American Development Bank (IDB) Group activity in Haiti using GRF resources, from January 1st, 2011--the start of IDB's formal commitment to transfer US$200 million per year to the GRF ea
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Gonzalez Diez, Verónica M., Ernesto Cuestas, Andrea Rojas, Priscila Vera, Lucero Vargas, and Stefania De Santis. Independent Country Program Review Chile 2019-2022. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004441.

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This Independent Country Program Review (ICPR) analyzes the Inter-American Development Bank (IDB) Group's strategy and program in Chile during the 2019-2022 period. ICPRs assess the relevance of the Bank's Country Strategy (CS) and provide additional information on the alignment and execution of the program. If the available information allows, ICPRs also report on the progress and contribution towards achievement of the objectives set by the IDB Group in the CS. With this product, the Office of Evaluation and Oversight (OVE) seeks to provide the Boards of Executive Directors of the IDB and ID
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Sembler, Jose Ignacio, Regina Legarreta, Ernesto Cuestas, et al. Approach Paper: Evaluation of IDB Invest. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004463.

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This approach paper defines the objectives, scope, and methodology for the evaluation of IDB Invest by the Office of Evaluation and Oversight (OVE). At the 2015 annual meeting in Busan, the Boards of Governors of the Inter-American Development Bank (IDB) and the Inter-American Investment Corporation (IIC) decided to consolidate the IDB Group's private sector operations into the IIC. This decision was accompanied by a US$2.03 billion capital increase for the IIC over a 10-year period (2016-2025). This process of consolidation and capitalization, known as the private sector merge-out, took effec
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Nilsson Lewis, Astrid, Kaidi Kaaret, Eileen Torres Morales, Evelin Piirsalu, and Katarina Axelsson. Accelerating green public procurement for decarbonization of the construction and road transport sectors in the EU. Stockholm Environment Institute, 2023. http://dx.doi.org/10.51414/sei2023.007.

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Public procurement of goods and services contributes to about 15% of global greenhouse gas emissions. In the EU, public purchasing represents 15% of its GDP, acting as a major influencer on the market through the products and services acquired by governments from the local to national levels. The public sector has a role to play in leveraging this purchasing power to achieve the best societal value for money, particularly as we scramble to bend the curve of our planet’s warming. Globally, the construction and transport sectors each represent about 12% of government procurements’ GHG emissions.
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