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Journal articles on the topic 'Sustainable development reporting – Tanzania'

Author: Grafiati

Published: 4 June 2021

Last updated: 18 February 2022

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1

Mghamba, Janneth M., Ambrose O. Talisuna, Ludy Suryantoro, Grace Elizabeth Saguti, Martin Muita, Muhammad Bakari, Neema Rusibamayila, et al. "Developing a multisectoral National Action Plan for Health Security (NAPHS) to implement the International Health Regulations (IHR 2005) in Tanzania." BMJ Global Health 3, no. 2 (March 2018): e000600. http://dx.doi.org/10.1136/bmjgh-2017-000600.

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The Ebola outbreak in West Africa precipitated a renewed momentum to ensure global health security through the expedited and full implementation of the International Health Regulations (IHR) (2005) in all WHO member states. The updated IHR (2005) Monitoring and Evaluation Framework was shared with Member States in 2015 with one mandatory component, that is, States Parties annual reporting to the World Health Assembly (WHA) on compliance and three voluntary components: Joint External Evaluation (JEE), After Action Reviews and Simulation Exercises. In February 2016, Tanzania, was the first country globally to volunteer to do a JEE and the first to use the recommendations for priority actions from the JEE to develop a National Action Plan for Health Security (NAPHS) by February 2017. The JEE demonstrated that within the majority of the 47 indicators within the 19 technical areas, Tanzania had either ‘limited capacity’ or ‘developed capacity’. None had ‘sustainable capacity’. With JEE recommendations for priority actions, recommendations from other relevant assessments and complementary objectives, Tanzania developed the NAPHS through a nationwide consultative and participatory process. The 5-year cost estimate came out to approximately US$86.6 million (22 million for prevent, 50 million for detect, 4.8 million for respond and 9.2 million for other IHR hazards and points of entry). However, with the inclusion of vaccines for zoonotic diseases in animals increases the cost sevenfold. The importance of strong country ownership and committed leadership were identified as instrumental for the development of operationally focused NAPHS that are aligned with broader national plans across multiple sectors. Key lessons learnt by Tanzania can help guide and encourage other countries to translate their JEE priority actions into a realistic costed NAPHS for funding and implementation for IHR (2005).

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2

Smirnova, M. V., and T. I. Fradina. "ABOUT THE SUSTAINABLE DEVELOPMENT REPORTING SYSTEM." Vestnik Sankt-Peterburgskogo gosudarstvennogo universiteta tekhnologii i dizaina. Seriya 3: Ekonomicheskie, gumanitarnye i obshchestvennye nauki, no. 1 (2020): 58–63. http://dx.doi.org/10.46418/2079-8210_2020_1_10.

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3

Dvořáková, Dana. "Accounting and Reporting for Sustainable Development." Český finanční a účetní časopis 2009, no. 4 (December 1, 2009): 35–45. http://dx.doi.org/10.18267/j.cfuc.46.

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Delfgaauw, Tom. "Reporting on Sustainable Development: A Preparer's View." AUDITING: A Journal of Practice & Theory 19, s-1 (October 1, 2000): 67–74. http://dx.doi.org/10.2308/aud.2000.19.s-1.67.

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Delfgaauw, Tom. "Reporting on Sustainable Development: A Preparer's View." Auditing: A Journal of Practice & Theory 19, Supplement (December 2000): 67–74. http://dx.doi.org/10.2308/aud.2000.19.supplement.67.

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6

Chatelain-Ponroy, Stéphanie, and Sophie Morin-Delerm. "Adoption of sustainable development reporting by universities." Accounting, Auditing & Accountability Journal 29, no. 5 (June 20, 2016): 887–918. http://dx.doi.org/10.1108/aaaj-06-2014-1720.

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Purpose – The purpose of this paper is to study the issuance of sustainable development reports by French universities, based on two dimensions proposed by Ansari et al. (2010): extensiveness and fidelity. Design/methodology/approach – Three complementary data sources were used: an extensive literature review, exploratory interviews with sustainable development (SD) officers from French universities, and the four editions of the Responsible Campus Guide (Guide des Campus Responsables). The empirical data collected were then subjected to a dynamic multi-level analysis drawing on three theoretical frameworks. Findings – Four different profiles of universities appear, suggesting that the many isomorphic pressures exerted on universities influence the characteristics (extensiveness and fidelity) of their SD reports. Research limitations/implications – Further research is required to explore whether these findings are generalisable to business schools and universities in different contexts. Practical implications – This study will be of interest to other higher education institutions seeking to embark on a similar sustainability reporting track. It is also a way to observe the characteristics of SD reports, to analyse what and how first-time reporters communicate. Originality/value – This paper adds to existing research by focusing on a managerial innovation that is still relatively new in French universities. Its second contribution lies in its comparative approach introducing a distinction between early and later adopters of SD reporting. It also contributes to extending the existing theorisation of SD reporting.

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7

Welford, Richard. "What environmental reporting reveals about sustainable development." Business Strategy and the Environment 3, no. 1 (1994): 39–40. http://dx.doi.org/10.1002/bse.3280030106.

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Budkо, Oxana V. "PRINCIPLES OF PREPARATION OF SUSTAINABLE DEVELOPMENT REPORTING." Proceedings of Scientific Works of Cherkasy State Technological University Series Economic Sciences, no. 57 (June 26, 2020): 26–34. http://dx.doi.org/10.24025/2306-4420.0.57.2020.206259.

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9

Bruzzone, Monica, Renata Paola Dameri, and Paola Demartini. "Resilience Reporting for Sustainable Development in Cities." Sustainability 13, no. 14 (July 13, 2021): 7824. http://dx.doi.org/10.3390/su13147824.

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Recently, a new paradigm has emerged—the resilient city. It is an evolutionary concept rooted in recent—but more consolidated—city visions, such as a smart city or a sustainable city, from which it inherits the interweaving of different dimensions. This paper investigates the factors behind effective resilience reporting, as well as how a city should draw up an urban resilience strategy report to be accountable to its citizens. We first highlighted the main factors to design and implement reporting for the achievement of strategic resilience goals, by combining research on a resilient city and accountability practices. These factors could be organized following two different perspectives: political and sociotechnical. Then, we applied our framework to four pioneering municipalities selected as paradigmatic case studies. A qualitative content analysis applied to the city resilience reports has provided depth to our framework. We found that the “weak factor” is the ability to embed the resilience strategy in rooted connections and transform itself into an ecosystem that crosscuts different sectoral urban processes. Our exploratory research claims could be used for future research in this field, as cities are becoming increasingly complex systems, where the quality of life and well-being of a larger population depends.

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10

Mwaisela, Fellowes A. "WTO and Sustainable Seed Multiplication Programmes in Tanzania." Development 43, no. 2 (June 2000): 83–87. http://dx.doi.org/10.1057/palgrave.development.1110150.

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11

Bishoge, Obadia, Lingling Zhang, and Witness Mushi. "The Potential Renewable Energy for Sustainable Development in Tanzania: A Review." Clean Technologies 1, no. 1 (July 30, 2018): 70–88. http://dx.doi.org/10.3390/cleantechnol1010006.

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Currently, renewable energy development is emphasized for sustainable development goals accomplishment and the better realization of sustainable development globally. Tanzania, like other developing countries, is striving to adopt different ways of ensuring affordable and accessible energy supply to its socioeconomic and political sectors to achieve renewable energy development. To secure affordable and accessible energy in the country, renewable energy is termed as an alternative energy source because of it is environmentally friendly. If renewable energy is produced and utilized in a modern and sustainable manner, it will help to eliminate energy problems in Tanzania. Thus, this study aims to review the current potential renewable energy for the achievement of sustainable development in Tanzania. Moreover, challenges of renewable energy development are examined.

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Melloni, Gaia, Efthymia Symitsi, and Konstantinos Chalvatzis. "Drivers of Corporate Reporting on Sustainable Development Goals." Academy of Management Proceedings 2020, no. 1 (August 2020): 17470. http://dx.doi.org/10.5465/ambpp.2020.17470abstract.

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Semenyuta, O. G., and K. V. Dudko. "Bank Reporting in the Context of Sustainable Development." International Journal of Economics and Business Administration VII, Special Issue 2 (January 1, 2019): 367–78. http://dx.doi.org/10.35808/ijeba/401.

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Luckman, Paul G. "KiwiGrow—a New Approach to Sustainable Development Reporting." Australasian Journal of Environmental Management 13, no. 4 (January 2006): 261–71. http://dx.doi.org/10.1080/14486563.2006.10648694.

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Luckman, Paul G. "KiwiGrow1– a New Approach to Sustainable Development Reporting." Australasian Journal of Environmental Management 13, no. 4 (December 2006): 261–71. http://dx.doi.org/10.1080/14486563.2006.9725141.

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16

Contrafatto, Massimo. "Initiating Sustainable Development Reporting: Evidence from New Zealand." Social and Environmental Accountability Journal 31, no. 2 (September 2011): 167–68. http://dx.doi.org/10.1080/0969160x.2011.593828.

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Bebbington, Jan, Colin Higgins, and Bob Frame. "Initiating sustainable development reporting: evidence from New Zealand." Accounting, Auditing & Accountability Journal 22, no. 4 (May 8, 2009): 588–625. http://dx.doi.org/10.1108/09513570910955452.

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Medvedeva, O. E. "INTEGRATED NON-FINANCIAL CORPORATE REPORTING ON SUSTAINABLE DEVELOPMENT." Scientific bulletin of the Southern Institute of Management, no. 4 (December 30, 2017): 45–51. http://dx.doi.org/10.31775/2305-3100-2017-4-45-51.

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The article discusses the legal and economic problems of development in Russia of a new tool of environmental management aimed at environmental protection and implemented through the concept of Integrated non-financial corporate reporting in sustainable development. Summarizes international approaches accounting community to this field, practice shows the preparation of the integrated non-financial reporting of the Russian company-mi, identifies the main problems and disadvantages of the preparation of the integrated non-financial reporting in relation to environmental components does domestic companies. To eliminate these disadvantages it is proposed to show the process of formation of the company’s value under the influence of factors of sustainable development in the preparation of integrated non-financial reporting through the integration of environmental risks, expressed in terms of the assessment of potential and actual environmental damage. Currently, the legal definition of “environmental damage" in the Russian legislation is missing. There are also no grades of environmental damage, which hinders an adequate assessment of environmental risks that could be reflected in integrated non-financial reporting. In order to eliminate the problems of preparation of integrated non-financial reporting by Russian companies, it is proposed to eliminate gaps in the legal and methodological regulation of issues of assessment and compensation of environmental damage and adoption of a specialized regulatory document in this area in the form of a standard for assessing environmental damage.

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19

Staszkiewicz, Piotr, and Aleksander Werner. "Reporting and Disclosure of Investments in Sustainable Development." Sustainability 13, no. 2 (January 18, 2021): 908. http://dx.doi.org/10.3390/su13020908.

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This paper builds upon prior research regarding the quest for a sustainable measuring method. Here, we present a method to integrate sustainability and financial accounting at the level of transaction recording and introduce the concept of environmental debit and credit entry. This concept is illustrated through investment reporting. Identification of the research gap is based on the review of the initial population of 141 research papers and is supported with the European legal framework analysis. Logistic regression on the 500 largest European-based companies justifies the environmental footprint inclusion into the integrated journal entry. This study provides robust data concerning the limitations of the current financial reporting system. Our findings support the conclusion that the currently applied hybrid sustainable disclosure with synthetic ratios, indicators and unstructured narratives failed to provide a comprehensive and auditable picture of a company’s environmental.

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20

CHESSON, JEAN. "SUSTAINABLE DEVELOPMENT: CONNECTING PRACTICE WITH THEORY." Journal of Environmental Assessment Policy and Management 15, no. 01 (March 2013): 1350002. http://dx.doi.org/10.1142/s1464333213500026.

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The desire to demonstrate performance with respect to sustainable development has led to a profusion of approaches. The widespread use of quantitative indicators often appears unconnected to any theory of sustainable development. One reason for this disconnect is that theoretical treatments have tended to focus on global and national scales whereas practical attempts to report on sustainable development tend to operate at smaller scales such as regions, industries and corporations. The relevance of existing theory to those reporting at smaller scales is not widely recognised. This paper develops an approach to reporting that is motivated by a theoretical interpretation of sustainable development in terms of assets. The approach is illustrated with a hypothetical example. The asset-based approach can be applied in a variety of contexts (national, regional, industry, corporation and product) and provides a common framework for linking what have been regarded as disparate approaches to reporting on sustainable development. The recognition that different players have responsibilities for different mixes of assets is the key to understanding how performance should be measured and how information can be combined to report at different scales.

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21

Efimova, O. V. "Forming Reports on Sustainable Development: Stages and Procedures." Accounting. Analysis. Auditing 5, no. 3 (August 10, 2018): 40–53. http://dx.doi.org/10.26794/2408-9303-2018-5-3-40-53.

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In recent decades, worldwide active development of non-financial reporting is underway, its legislative regulation and standardization are being formed. In Russia, the Concept of the Public Non-Financial Reporting Development was approved by the Government of the Russian Federation. Realization of the tasks set in the Concept requires an active communication between all stakeholders.By now, in Russia there is a group of the companies-leaders in the field of making reports on sustainable development. However, most Russian companies still need to master the principles, methods and techniques for preparing such reports. This article is primarily addressed to those organizations that are currently in the process of collecting information and understanding the tasks to address in the first place.The article is based on the result of analyzing the requirements and recommendations of the most widely used standards on sustainable development reporting (GRI — Global Reporting Initiative), integrated reporting (IR — Integrating Reporting), and US standards for sustainable development reporting (Sustainability Accounting Standards Board Standards or SASB Standards). Public non-fi reports registered on the website of the Russian Union of Industrialists and Entrepreneurs (RSPP) form the empirical basis for the analysis.The paper proposes a sequence of procedures and actions to prepare a corporate report on sustainable development and provides recommendations for the implementation of each stage. It is recommended to consider the process of preparing such a report as an investment project, to which a standard technique of project management and network planning can be applied. It is shown that investments in the development of a report on sustainable development should bring returns and solve various strategic tasks, such as promotion of the organization brand and reputational risk management through interaction with interested parties. The availability of quality information on sustainable development for interested users is becoming an important factor affecting business decisions, such as choosing supplier in procurement, and can be considered as a potential competitive advantage. This leads to the fact that sustainable development reporting is increasingly becoming a strategic tool for managing the value creation process and implementing corporate communications.

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22

Klychova, Guzaliya, Alsou Zakirova, Elvira Sadrieva, Fayaz Avkhadiev, and Aigul Klychova. "Reporting in the area of sustainable development in agribusiness." E3S Web of Conferences 91 (2019): 06002. http://dx.doi.org/10.1051/e3sconf/20199106002.

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The aim of the present article is substantiation of theoretical provisions and development of practical recommendations for reporting in the field of sustainable development formation in compliance with the international standard “Guidelines for sustainability reporting” elaborated within the scope of Global Reporting Initiative. The research objectives are as follows: to study the content of non-financial reporting generated in compliance with the GRI guidelines and to offer new methodological approaches towards sustainability reporting formation. Using such general scientific methods as systematic approach, comparison, method of systematization and generalization of data, the research work revealed the essence, content, principles of formation and reporting structure in the field of sustainable development. The work contains recommendations on social activity of accounting organization with the use of information technology, such as: supplementary invoices application for accounting and development of forms for reports containing information of social character.

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23

Branca, Giacomo, Leslie Lipper, Bernardete Neves, Dosteus Lopa, and Iddi Mwanyoka. "Payments for Watershed Services Supporting Sustainable Agricultural Development in Tanzania." Journal of Environment & Development 20, no. 3 (July 25, 2011): 278–302. http://dx.doi.org/10.1177/1070496511415645.

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24

Caplan, Pat. "Sustainable development? controversies over prawn farming on Mafia Island, Tanzania." Conservation and Society 14, no. 4 (2016): 330. http://dx.doi.org/10.4103/0972-4923.197607.

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25

Scheba, Andreas. "Conservation agriculture and sustainable development in Africa: insights from Tanzania." Natural Resources Forum 41, no. 4 (March 29, 2017): 209–19. http://dx.doi.org/10.1111/1477-8947.12123.

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26

Kulindwa, Kassim. "Economic reforms and the prospect for sustainable development in Tanzania." Development Southern Africa 19, no. 3 (September 2002): 389–403. http://dx.doi.org/10.1080/03768350220150189.

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27

Pavlović, Milica, and Ksenija Denčić-Mihajlov. "Sustainable development reporting and sustainable financing: Challenges for small and medium enterprises." Ekonomski izazovi 9, no. 18 (2020): 49–61. http://dx.doi.org/10.5937/ekoizazov2018049p.

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In a dynamic business environment, the importance of doing business in accordance with the principles of sustainable development is recognized not only by large companies, but also by small and medium enterprises, which are the "driving force" of modern economies. Having in mind the commitment to socially responsible business and the requirements of the modern business environment, it is necessary to inform stakeholders about the impact of companies on society and the environment, as well as socially responsible activities that companies carry out due to changes in conditions and ways of doing business. Accordingly, it is necessary to implement integrated reporting, which would include, in addition to traditional financial, nonfinancial indicators of business performance. In order to adopt an internationally recognized methodology for evaluating the performance of sustainable development, certain initiatives have been taken by regulators, standard setters and professional associations. Due to their characteristics, small and medium-sized enterprises require special guidelines when compiling reports on sustainable development. The focus of this paper is on the challenges that these companies face in disclosing information on sustainable development indicators. Special attention is paid to the costs of this type of reporting, the lack of necessary resources and the ownership structure.

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Hronová, Štěpánka, and Miroslav Špaček. "Sustainable HRM Practices in Corporate Reporting." Economies 9, no. 2 (May 13, 2021): 75. http://dx.doi.org/10.3390/economies9020075.

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Shaped by the current turbulent era of macroeconomic forces, inclusive of the technological challenges of Industry 4.0, and ubiquitous uncertainties, the business environment and its stakeholders hold high expectations for sustainable organizational practices, including harmonized and comprehensible sustainability reporting. Increasingly, responsible behavior towards internal stakeholders comes from within organizations, valuing employees as a key asset and introducing sustainable human resource management (S-HRM) practices to motivate their workforce. Reporting on these S-HRM practices and sustainability is in the highest interests of managers and investors alike. Focusing on the involved parties, employees most particularly, the paper contributes to the stakeholder theory. The literature review, previous S-HRM studies’ interpretation and their critical assessment, the GRI standards’ comparative analysis, and Lawshe’s content validity approach have been applied as the methodological framework. With the purpose to extend the scientific literature on S-HRM and its reporting, the authors aim to close the gap between purely theoretical S-HRM treaties and more practically oriented studies on reporting. The findings on the key areas of S-HRM practices give rise to the S-HRM Practices Model, the main goal of this study. This comprehensible model may serve as a harmonized instrument for sustainable HRM reporting analysis and auditing for academia and practitioners alike.

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Yusuph, Mashala Lameck, and Kisumbe Lazaro Alman. "Analysis of the Factors for Sustainable Development of Oil and Gas Resources in Tanzania." Journal of Public Administration and Governance 10, no. 2 (May 24, 2020): 161. http://dx.doi.org/10.5296/jpag.v10i2.16869.

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Oil and natural gas have increasingly become potential resources for the socio-economic development of Tanzania. Understanding the factors on its sustainability remains of critical importance. This study intended to analyze the factors for the sustainable development of oil and gas resources in Tanzania. We collected quantitative data from 250 participants through a questionnaire, whereas data collected were analyzed using descriptive and inferential statistics. Results show that institutional development, enterprise development, and good governance are pertinent factors for the sustainable development of oil and gas resources in Tanzania. The study offers the implication that to realize the benefits of oil and gas resources for the long-term development of Tanzania, policymakers should ensure institutional and enterprise development, and promotion of governance framework to enhance transparency and accountability in the oil and gas sector. Moreover, we recommend that the realization of long-term extraction and sustainable development of oil and gas resources in Tanzania, robust policies, strategies, good governance frameworks and combined efforts of the government, oil companies, and private sector, civil organizations, and citizens’ participation in the management of oil and gas resources is of critical importance.

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Luhova, Olha, and Tetiana Pisochenko. "FORMATION OF INTEGRATED REPORTING IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT." Baltic Journal of Economic Studies 7, no. 2 (March 26, 2021): 129–38. http://dx.doi.org/10.30525/2256-0742/2021-7-2-129-138.

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The purpose of the paper is to theoretically justify the preparation of integrated reporting, the influence of sustainable development ideas on the formation of the concept of integrated reporting, the problems of its creation and implementation in the practice of organizations. Methodology. The methodological and theoretical basis of the study was made up of the works of scientists and specialists in corporate reporting and sustainable development; frameworks, instructive and methodological materials for the formation of integrated reporting. We used general scientific methods of cognition such as comparison, analysis and synthesis, generalization, systematization, historical and logical methods. Results. Information deficiency arising from the formation of exclusively financial statements stimulates the emergence of integrated reporting. Non-financial reporting (social, environmental, etc.) provides useful information but does not reflect the relationship between different aspects of the company’s activities and its results, which does not contribute to understanding its ability to create value over time. The constant trend of companies to sustainable development involves the study of issues of formation of integrated reporting as a tool for building a sustainable business. The integrated report aims to provide an insight into the company’s resources and relationships that are known as the capitals and how the company interacts with the external environment and the capitals to create value. Key indicators of sustainability reporting, which should be reflected in integrated reporting, are grouped into three components: economic, environmental, and social. They are based on an assessment of the value of business and the value of capitals. Companies interested in implementing integrated reporting face a number of challenges, beginning with the fact that no globally accepted framework specifying what goes into an integrated report exists. But there are a growing number of examples of integrated reports from which companies can learn. Practical implications. This is an explanatory research to come with conceptual paper cited with recent literature for understanding the impact of sustainable development ideas on the emergence of integrated reporting. Despite the long list of internal and external challenges, the list of drivers contains a wide range of business advantages. Value / originality. Integrated reporting is a powerful tool for transparency and information openness of the company, which contributes to the sustainability of the business. Integrated reporting can become a tool for building a sustainable business for a company. In the process of its implementation and formation, the issues of the need to transform the company’s management system, strengthen control over the solution of environmental and social problems, study and improve the company’s business strategy should be resolved.

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NECHITA, Elena, Cristina Lidia MANEA, Alina Mihaela IRIMESCU, and Elena-Mirela NICHITA. "The Content Analysis of Reporting on Sustainable Development Goals." Audit Financiar 18, no. 160 (October 29, 2020): 831–54. http://dx.doi.org/10.20869/auditf/2020/160/030.

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The epitome of sustainable development resides in the process of transformation through which resource exploitation, investment direction, technological development orientation, and institutional changes are in harmony and lead to the enhancement of the potential to meet present and future human needs and aspirations, based on the motto “Leaving no one behind” (UN, 2015). This is materialised into the 2030 Agenda for Sustainable Development, “Transforming Our World”, defined by 17 Sustainable Development Goals (SDGs) with 169 related targets. The objective of the present research consists in addressing the need to determine to what extent a sample of companies listed on Bucharest Stock Exchange (BSE) in the Premium Tier, and operating in different industry sectors, disclose information related to SDGs in their annual reporting. This investigation covers the period 2017 – 2019. The longitudinal analysis points out the progress in implementing the SGSs throughout the three years, whereas the cross – industry analysis underlines the similarities and differences in disclosing generated by the industry sectors. It is envisaged that the findings of this study are to increase awareness and stimulate debate among businesses, government and regulatory agencies, civil society members, and other stakeholders on aspects referring to sustainable development and the SDGs.

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Beianu, Leontina. ""Indicators Of The Global Reporting Initiative Regarding Sustainable Development "." Annales Universitatis Apulensis Series Oeconomica 1, no. 12 (June 30, 2010): 15–24. http://dx.doi.org/10.29302/oeconomica.2010.12.1.1.

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Manochin, Melina M., Lisa Jack, and Claire Howell. "The Boundaries of Reporting Sustainable Development in Social Housing." Public Money & Management 28, no. 6 (December 2008): 345–52. http://dx.doi.org/10.1111/j.1467-9302.2008.00668.x.

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Lai, Alessandro, Gaia Melloni, and Riccardo Stacchezzini. "Corporate Sustainable Development: is ‘Integrated Reporting’ a Legitimation Strategy?" Business Strategy and the Environment 25, no. 3 (October 31, 2014): 165–77. http://dx.doi.org/10.1002/bse.1863.

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35

IEFYMENKO, Tetiana. "Sustainable development reporting: challenges and ways to overcome them." Fìnansi Ukraïni 2019, no. 11 (December 18, 2019): 9–19. http://dx.doi.org/10.33763/finukr2019.11.009.

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Diaz‐Sarachaga, Jose Manuel. "Shortcomings in reporting contributions towards the sustainable development goals." Corporate Social Responsibility and Environmental Management 28, no. 4 (March 2, 2021): 1299–312. http://dx.doi.org/10.1002/csr.2129.

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Khayrullina, Marina Valentinovna. "CSR in Sustainable Development: Comparative Analysis." Quality Innovation Prosperity 21, no. 3 (November 30, 2017): 36. http://dx.doi.org/10.12776/qip.v21i3.943.

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<p><strong>Purpose:</strong> To identify global and national trends in the development of CR reporting, the main difficulties in the CSR extension in Russia and suggest ways to improve a policy framework in the sphere of GRI based on the analysis of non-financial reporting by countries and regions of the world.</p><p><strong>Methodology/Approach:</strong> Researching and writing the article one uses a combination of systemic and structural-functional approaches approach. The argumentation of the main provisions and conclusions is based on the application of comparisons, statistical, graph and tabular analysis methods. The information and empirical basis of the study are the legislative and normative acts of the Russian Federation, industries and regions development concepts and programs, data of state statistics bodies, materials of periodicals, conferences, roundtables, seminars, as well as the results of intermediate research carried out by the author personally.</p><p><strong>Findings:</strong> The essential feature of the Russian CSR model is the decisive role of the state in its development. Non-financial reporting in Russia develops with slower rates than in developed countries. The methodological weakness of the reports is reflected in relatively low share of integrated reports, their incomplete compliance with international standards, methodological differences in calculations of the similar indicators. Development of CSR in Russia is connected with further study and adaptation of international best practices including a six-stage model of CSR policy formation.</p><p><strong>Research Limitation/implication:</strong> As a result of the study, the main difficulties in the CSR extension in Russia were identified which are typical for all Russian regions and industries. Regional authorities can conduct an analysis of local difficulties and problems on this basis. The six-stage model of CSR policy formation can be used at any level of govenance with minor modifications. As a complex, these measures will solve the identified problems both at the level of regions and Russia as a whole.</p><strong>Originality/Value of paper:</strong> The comparative analysis results of non-financial reporting development are author's and can be used as a basis for further analytical calculations. The findings, difficulties and directions for improving sustainable development policies in Russia in a complex develop theoretical knowledge on sustainable development, form the basis for the development and implementation of new practices within the policy framework.

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Masalu, Desiderius C. P. "Coastal and marine resource use conflicts and sustainable development in Tanzania." Ocean & Coastal Management 43, no. 6 (June 2000): 475–94. http://dx.doi.org/10.1016/s0964-5691(00)00039-9.

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Pasape, Liliane, Wineaster Anderson, and George Lindi. "Good governance strategies for sustainable ecotourism in Tanzania." Journal of Ecotourism 14, no. 2-3 (August 28, 2015): 145–65. http://dx.doi.org/10.1080/14724049.2015.1065834.

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Bardy, Roland. "Public goods, sustainable development and business accountability." World Journal of Entrepreneurship, Management and Sustainable Development 13, no. 1 (March 13, 2017): 34–43. http://dx.doi.org/10.1108/wjemsd-01-2016-0004.

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Purpose The purpose of this paper is to present a linkage between performance measurement at the business level and the concept of public goods usage, and a linkage between the micro- and macro-economic aspects of sustainability. Design/methodology/approach Exhibiting the essentials of a public goods cost perspective in order to initiate discussion between statisticians, standard setters for business reporting and practitioners. Findings Showing what has been achieved in measuring the outcomes of sustainable development efforts and what still needs to be done in order to arrive at aggregate values for national and global commons. Research limitations/implications Linking performance measurement at the business level to public goods usage will depend on the co-operation of businesses and national statistics which test the feasibility of monetary indicators for both the micro- and the macro-levels. Practical implications For practitioners in both the statistics profession and management accounting who are concerned with measurement of socioeconomic and environmental phenomena, this attempt at integrating sustainable development indicators and the managerial control system of companies might provide a valuable proposition. It is also a useful contribution to the ongoing debate of the value and credibility of sustainability reporting. Social implications If businesses make no attempts to exhibit numerically how they contribute to preserving and expanding the societal commons, they will be confronted with ever-growing agitation from pressure groups and they might be bypassed in the discussion on the issue of sustainability parameters that those groups are advocating. Originality/value This is the first academic paper that demonstrates a reporting model which unites business accounts and national accounts.

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Kidolezi, Yohanne N., Jessica A. Holmes, Hugo Ñopo, and Paul M. Sommers. "Selection and Reporting Bias in Household Surveys of Child Labor: Evidence from Tanzania." African Development Review 19, no. 2 (September 2007): 368–78. http://dx.doi.org/10.1111/j.1467-8268.2007.00166.x.

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Fijałkowska, Justyna, and Teresa Aldea. "REPORTING OF SUSTAINABLE DEVELOPMENT OF CITIES ACCORDING TO ISO 37120." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, no. 478 (2017): 174–84. http://dx.doi.org/10.15611/pn.2017.478.16.

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Suttipun, Muttanachai, and Sirima Saelee. "Effects of corporate governance on sustainable development reporting in Thailand." Corporate Ownership and Control 13, no. 1 (2015): 696–704. http://dx.doi.org/10.22495/cocv13i1c6p7.

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The aims of this research are to investigate the extent of sustainable development reporting (SDR) by listed companies in the Stock Exchange of Thailand (SET), to determine the differences in the intra-group SDR scores, and to test for the relationships between corporate governance and the SDR scores. The study population was top-100 SET-listed companies and the research data were collected from their 2011-2013 annual reports. The results showed that the SET-listed sampled companies earned an average SDR score of 33.5 (out of a total of 70) during the study period of 2011-2013; and that state-owned companies had higher scores on SDR than private firms. In addition, significant relationships existed between the variables of family ownership, audit type and industry type and the SDR scores. The limitations include the sole dependence on the annual reports as the credible source of data, the length of study, and the type of research information. This research study is the first that attempts to examine the influence of corporate governance on SDR in the Thai context.

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Maharaj, Rookmin, and Irene M. Herremans. "Shell Canada: over a decade of sustainable development reporting experience." Corporate Governance: The international journal of business in society 8, no. 3 (June 13, 2008): 235–47. http://dx.doi.org/10.1108/14720700810879132.

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Gray, R. H. "Corporate Reporting for Sustainable Development: Accounting for Sustainability in 2000AD." Environmental Values 3, no. 1 (February 1, 1994): 17–45. http://dx.doi.org/10.3197/096327194776679782.

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Milne, Markus J., Helen Tregidga, and Sara Walton. "Words not actions! The ideological role of sustainable development reporting." Accounting, Auditing & Accountability Journal 22, no. 8 (October 23, 2009): 1211–57. http://dx.doi.org/10.1108/09513570910999292.

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Pobedin, Alexander, and Dmitry Fedulov. "Sustainable development in the Russian regions." SHS Web of Conferences 94 (2021): 01006. http://dx.doi.org/10.1051/shsconf/20219401006.

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The implementation of the goals, recorded in The 2030 Agenda for Sustainable Development, requires a coordinated solution of problems both at the national level and at the level of single territorial units. The article provides a comparative analysis of individual indicators of the constituent entities of the Russian Federation, compared with the goals of sustainable development. Significant differences are found in achieving sustainable development goals in different regions, the most problematic are the goals related to economic development, population income, gender equality and environmental development. In addition, problems, methodological in nature, depending on the availability and comparability of indicators at the regional, national and international levels, present in the statistical reporting.

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Suthar, Amitabh Bipin, Aleya Khalifa, Olga Joos, Eric–Jan Manders, Abu Abdul-Quader, Frank Amoyaw, Camara Aoua, et al. "National health information systems for achieving the Sustainable Development Goals." BMJ Open 9, no. 5 (May 16, 2019): e027689. http://dx.doi.org/10.1136/bmjopen-2018-027689.

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ObjectivesAchieving the Sustainable Development Goals will require data-driven public health action. There are limited publications on national health information systems that continuously generate health data. Given the need to develop these systems, we summarised their current status in low-income and middle-income countries.SettingThe survey team jointly developed a questionnaire covering policy, planning, legislation and organisation of case reporting, patient monitoring and civil registration and vital statistics (CRVS) systems. From January until May 2017, we administered the questionnaire to key informants in 51 Centers for Disease Control country offices. Countries were aggregated for descriptive analyses in Microsoft Excel.ResultsKey informants in 15 countries responded to the questionnaire. Several key informants did not answer all questions, leading to different denominators across questions. The Ministry of Health coordinated case reporting, patient monitoring and CRVS systems in 93% (14/15), 93% (13/14) and 53% (8/15) of responding countries, respectively. Domestic financing supported case reporting, patient monitoring and CRVS systems in 86% (12/14), 75% (9/12) and 92% (11/12) of responding countries, respectively. The most common uses for system-generated data were to guide programme response in 100% (15/15) of countries for case reporting, to calculate service coverage in 92% (12/13) of countries for patient monitoring and to estimate the national burden of disease in 83% (10/12) of countries for CRVS. Systems with an electronic component were being used for case reporting, patient monitoring, birth registration and death registration in 87% (13/15), 92% (11/12), 77% (10/13) and 64% (7/11) of responding countries, respectively.ConclusionsMost responding countries have a solid foundation for policy, planning, legislation and organisation of health information systems. Further evaluation is needed to assess the quality of data generated from systems. Periodic evaluations may be useful in monitoring progress in strengthening and harmonising these systems over time.

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Edler, Alice A., and Melanie S. Gipp. "Teaching NonPhysician Anesthesia Providers in Tanzania: A Movement Toward Sustainable Healthcare Development." International Anesthesiology Clinics 48, no. 2 (2010): 59–69. http://dx.doi.org/10.1097/aia.0b013e3181cd15ef.

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Gamble, William, John Toso, Bobby Griffin, and Barbara Griffin. "Development of a sustainable project in Tanzania based on simple, innovative ideas." Surgery 162, no. 1 (July 2017): 7–8. http://dx.doi.org/10.1016/j.surg.2016.11.032.

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