Academic literature on the topic 'TBL reporting'
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Journal articles on the topic "TBL reporting"
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Nursimloo, Sandira, Dinesh Ramdhony, and Oren Mooneeapen. "Influence of board characteristics on TBL reporting." Corporate Governance: The International Journal of Business in Society 20, no. 5 (June 5, 2020): 765–80. http://dx.doi.org/10.1108/cg-06-2019-0187.
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Purpose This paper aims to investigate the influence of board characteristics on triple bottom line (TBL) reporting, both at aggregate and component level (environment, social and economic) for the top 50 companies in New Zealand. Design/methodology/approach Content analysis is used to create reporting indexes for 2016 and 2017, which serve as proxy for TBL reporting. Regression analysis is then used to investigate the association between board characteristics and TBL reporting, along with its separate components. Findings This paper finds significant positive associations of TBL with profitability and firm size; environmental bottom line with board size and profitability; social bottom line with board size, profitability and firm size; and economic bottom line (ECO) with firm size. A significant negative association is found between ECO and leverage. Practical implications This study provides incentives for companies to adopt TBL reporting as the findings show a positive association between the extent of reporting and profitability. This implies that companies should improve their level of reporting while ensuring that voluntary disclosures show a true and fair view to maintain a healthy relationship with their stakeholders. Originality/value To the best of the authors’ knowledge, this study is the first attempt to investigate TBL reporting along with its separate dimensions in the NZ context. It takes into account recent changes that occurred in the corporate environment in New Zealand as well as new practices that emerged in the world, especially the diffusion of the Global Reporting Initiative and the International Integrating Reporting Council Framework.
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Keshav, Seetah, and Mundookissoory La�sha. "TRIPLE BOTTOM LINE REPORTING (TBL) IN MAURITIUS: AN ASSESSMENT." Journal of Academy of Business and Economics 16, no. 3 (October 1, 2016): 51–60. http://dx.doi.org/10.18374/jabe-16-3.7.
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Kent, Pamela, and Reza Monem. "What Drives TBL Reporting: Good Governance or Threat to Legitimacy?" Australian Accounting Review 18, no. 4 (December 2008): 297–309. http://dx.doi.org/10.1111/j.1835-2561.2008.0036.x.
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VANCLAY, FRANK. "THE TRIPLE BOTTOM LINE AND IMPACT ASSESSMENT: HOW DO TBL, EIA, SIA, SEA AND EMS RELATE TO EACH OTHER?" Journal of Environmental Assessment Policy and Management 06, no. 03 (September 2004): 265–88. http://dx.doi.org/10.1142/s1464333204001729.
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Triple bottom line (TBL) reporting is a concept that is sweeping across the business sector, government and NGOs. However, many of the issues faced by consideration of the social in TBL are very similar to issues faced by social impact assessment (SIA) in its connections with biophysical environmental impact assessment (EIA) and the financial considerations associated with projects including economic and fiscal impact assessment, and cost-benefit analysis. It would appear that the advocates of TBL and the institutions that have adopted TBL are ignorant of SIA and other forms of impact assessment. The view presented here is that TBL is a fad that presents little that is new, and that TBL would learn a great deal by considering the experience of SIA.
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Pranesti, Arin. "TRADE OFF ANTARA UNIFORMITY DAN FLEXIBILITY DALAM PENGUNGKAPAN PELAPORAN TRIPLE BOTTOM LINE." Nominal: Barometer Riset Akuntansi dan Manajemen 8, no. 2 (September 19, 2019): 136–51. http://dx.doi.org/10.21831/nominal.v8i2.26553.
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Abstrak: Trade Off Antara Uniformity dan Flexibility dalam Pengungkapan Pelaporan Triple Bottom Line. Pengungkapan yang lebih komprehensif yang tidak hanya berfokus pada pengungkapan laba menjadi hal yang krusial untuk diungkapkan oleh perusahaan. Baru-baru ini, pengungkapan entitas mengarah ke format pelaporan Triple Bottom Line (TBL). Penelitian ini bertujuan untuk mengetahui apakah dampak yang dapat ditimbulkan ketika konsep keseragaman dan fleksibilitas diterapkan pada pelaporan TBL. Penelitian ini merupakan penelitian kajian literature yang bersumber pada artikel-artikel yang sesuai dengan topi penelitian untuk dianalisis lebih lanjut. Hasil penelitian menunjukkan bahwa permintaan untuk pelaporan komprehensif tidak diikuti oleh standar yang dibuat oleh standar terkait dewan. Dalam praktiknya, pelaporan TBL masih mengedepankan konsep pengungkapan penuh dan fleksibilitas, tetapi tidak mudah melakukan perbandingan antar-entitas. Pedoman untuk implementasi pelaporan TBL telah dibuat oleh organisasi nirlaba yang disebut Global Reporting Initiative (GRI). Beberapa peneliti menyarankan adanya keseragaman dalam pelaporan TBL, tetapi beberapa pihak mendukung fleksibilitas dalam pengungkapan pelaporannya. Kata kunci: TBL, Pengungkapan, Keseragaman, Fleksibilitas, Keterbandingan
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Sherman, W. Richard. "The Triple Bottom Line: The Reporting Of Doing Well & Doing Good." Journal of Applied Business Research (JABR) 28, no. 4 (June 28, 2012): 673. http://dx.doi.org/10.19030/jabr.v28i4.7051.
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Organizations struggle to tell their stories, to communicate the good - and sometimes the bad - they do in the marketplace, in the community, to and for the environment, and in society. Quite clearly, the challenge of telling the companys story is not being met by current corporate reporting practices. In particular, criticism has been directed at the failure of annual reports or other regulatory filings to tell anything about a company's environmental and social performance. Triple bottom-line (TBL) reporting, a term coined by John Elkington in his 1997 book Cannibals with Forks: the Triple Bottom Line of 21st Century Business, aims to remedy this shortcoming by explicitly considering not only the economic performance of a firm but also the companys environmental and social performance as well. This article gives an overview of the TBL concept and how it is changing the way in which corporations tell their story.
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Murray, K. R., and S. Boron. "The Necessary Paradigm Shift in Sustainable Business Practice Part 2: Beyond the Triple Bottom Line." Journal of Management and Sustainability 9, no. 1 (March 24, 2019): 111. http://dx.doi.org/10.5539/jms.v9n1p111.
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A form of “groupthink” has emerged over the last 25 years on Business Sustainable Development (SD) reporting with the Triple Bottom Line approach (TBL) being adopted wholesale by industry and government. This paper reviews the original definition (Our Common Future, 1987) and the true meaning, which has been lost over the last quarter of a century, is established. SD is essentially a process/activity that has permanence; which has a way of meeting needs and is resource availability dependent with no trade-off.
The paper goes on to summarise how the adoption of this principle has been easily integrated into the accepted International Standards Organisation’s (ISO) style Environmental Management System (EMS) and Life Cycle Assessment (LCA) procedures, such that Companies can develop an alternative strategic plan B in parallel to their TBL reporting.
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Urban, Boris, and Rutendo Hwindingwi. "The influence of institutional factors on MNC’s triple bottom-line reporting." International Journal of Emerging Markets 11, no. 4 (September 19, 2016): 497–513. http://dx.doi.org/10.1108/ijoem-08-2015-0164.
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Purpose Recognising the rapid institutional changes multinational corporations (MNCs) face in emerging markets, the purpose of this paper is to investigate the influence of various institutional factors on their triple bottom-line (TBL) reporting. The study builds on existing research where it has been noted that international business theory needs to adapt to the changes in the global economy, particularly the need to recognise the influence of several contingent variables in African emerging markets (AEMs). Design/methodology/approach The study design was cross-sectional where a survey was administered to MNCs operating in four leading countries situated in key economic regions in Africa. Following validity and reliability testing, hypotheses were tested using regression analysis. Findings Findings show that an independent judiciary system and an adequate national security system were found to have a positive and significant influence on the MNC’s TBL reporting. These institutional factors highlight the perceived importance of “law and order” for MNCs in AEMs. Research limitations/implications Policy implications relate to the need for specific and targeted interventions aimed at improving institutional factors in AEMs. Originality/value Instead of focusing on the internationalisation of AEM firms, the study took a different approach by focusing instead on countries previously under researched and how MNCs are affected by the institutional regimes in these AEMs.
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Geerts, Magali, and Michaël Dooms. "Sustainability Reporting for Inland Port Managing Bodies: A Stakeholder-Based View on Materiality." Sustainability 12, no. 5 (February 25, 2020): 1726. http://dx.doi.org/10.3390/su12051726.
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Sustainability reporting has been marked by a rise in importance in recent years as it has proved to be an important management tool in the understanding of where an organization is situated along the sustainability pathway. However, industries have shown different behaviors towards embracing this practice. In this paper, we turn our attention to the port industry, using the metropolitan inland Port of Brussels (Belgium) as a case study. Given the contested nature of port activities within urban regions, metropolitan inland ports are expected to benefit from the development of a sustainability report as it allows a more transparent account of the contribution of port activities to the objectives of different stakeholder groups in the urban environment. The case study is based on a survey yielding 74 valid responses from different stakeholder groups (employees, clients, and broader society). Our results show that the expected content of a sustainability report is viewed differently by these various stakeholder groups in terms of the relative importance of the dimensions of the Triple Bottom Line (TBL), as well as in terms of the specific indicators representing material issues. Furthermore, the concept of boundary setting with respect to the different dimensions of the TBL and the desired level of inclusion by stakeholders during the development of a sustainability report are differently assessed. The paper is of interest to academics as well as policy makers, as the research results complement the existing insights on sustainability reporting in general and can be used as basis to stimulate the adoption of sustainability reporting by inland ports.
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Kumar, Ajay, and Niladri Das. "A Text-Mining Approach to the Evaluation of Sustainability Reporting Practices: Evidence from a Cross-Country Study." Problemy Ekorozwoju 16, no. 1 (January 1, 2021): 51–60. http://dx.doi.org/10.35784/pe.2021.1.06.
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This study examines the sustainability reports (SRs)of 200 firms in both developed and emerging economies in order to identify the words most frequently used in disclosing sustainability practices within the Triple Bottom Line (TBL) approach to reporting (which emphasizes economic, environmental, and social dimensions). Its aim is to evaluate these sustainability reports under the umbrella of the GRI framework. It adopts a semi-automated Text-Mining (TM) technique to evaluate the corporate SRs of select firms from the top ten economies by GDP at current prices. Based on the GRI Standards guidelines, a total of 208 keywords were identified for analysis. The disclosures were then awarded points based on the appearance of these keywords so that the appearance of one resulted in the awarding of a score of one; if a keyword did not appear then the report was scored a zero for that word. Furthermore, a wordcloud was also generated in order to better understand the inclination of reporting language towards various TBL reporting categories. This analysis of the SRs of 200 firms from the top ten economies of the world sheds light on the differences in reporting practices and priorities as they relate to various aspects of the GRI Standards guidelines. The results indicate that SR practices have grown rapidly in the last half decade of the period selected for study (2013-2017) as compared to the first half (2008-2012). Canada ranked highest for its disclosure practices in this analysis followed by the UK, Germany, US, Japan, France, Italy, Brazil, India, and China. This study found that all included countries improved their sustainability performance over the period 2008-2017.
Dissertations / Theses on the topic "TBL reporting"
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Shimko, James William. "Integration of Sustainability Reporting at an Academic Institution." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2581.
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Leaders at nonprofit academic institutions are following the global business trend of embracing sustainability initiatives for positive social change; however, there has been slow growth in sustainability reporting among academic institutions. The purpose of this study was to explore the strategies and processes necessary for leaders and managers to integrate sustainability reporting into the reporting cycle for a nonprofit higher education institution. I conducted a single case study of a nonprofit academic institution that utilized sustainability reporting. The study sample consisted of 4 leaders and managers at a nonprofit academic institution located in the state of Michigan that published sustainability reports. The conceptual framework used for the study was corporate social responsibility (CSR), sustainability, and triple bottom line (TBL). The data collection process included interviews with leaders and managers involved in the sustainability reporting process and document reviews of the sustainability report and annual reports. I used a data-driven coding approach for data analysis. The codes were linked to create categories, and the categories led to the development of themes. The results revealed 5 themes regarding the sustainability reporting process, including the steps of the sustainability reporting process and the collaborative process in sustainability reporting. The implications for positive social change included the potential for greater transparency for students, faculty, staff, administration and community partners, and greater effectiveness of the implementation of environmental, economic, and social initiatives for higher education institutions and the community.
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Arian, Angela, and Sylvia Johanik. "Hållbarhetsredovisning i kommuner : En analys av kommunernas frivilliga hållbarhetsredovisning." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20808.
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Syftet med studien har varit att undersöka och analysera hållbarhetsredovisningens förändring samt incitamenten bakom åtagandet av frivillig hållbarhetsredovisning i svenska kommuner. Utgångsläget för studien har varit att förklara hur kommunernas hållbarhetsredovisning har utvecklats och harmoniserats under perioden 2015–2019 samt vilka incitament som ligger bakom kommunernas frivilliga hållbarhetsredovisning. För att besvara studiens syfte och problemformulering har empiri samlats in genom en innehållsanalys av kommunernas hållbarhets- och årsredovisningar samt intervjuer. Innehållsanalysen har utförts på fem svenska kommuner och intervjuer har utförts med tre respondenter från hållbarhetsavdelningar i tre av studiens fem granskade kommuner. I analysen har insamlad empiri tolkats med hjälp av den teoretiska referensramen, vilken behandlar intressentteorin och legitimitetsteorin. Resultatet påvisar att kommunernas redovisningsform i de frivilliga hållbarhetsredovisningarna har utvecklats genom en övergång till separata hållbarhetsredovisningar. Resultatet konstaterar även att det sker ett skifte i kommunernas tillämpning av redovisningsstandard till att tillämpa SDG som redovisningsstandard i kommunernas hållbarhetsredovisningar. Till följd av övergången till tillämpningen av SDG som redovisningsstandard har antalet upplysta SDG:er ökat i majoriteten av kommunernas hållbarhetsredovisningar. Även upplysningsformen har förändrats genom en ökning av kvantifierade upplysningar, vilka redovisas verbalt i kombination med mätetal. Det framgår även en påtaglig ökning av harmonisering av hållbarhetsredovisning i kommunerna mellan åren 2015–2019. Både den formella och materiella harmoniseringen tilltar. Det primära incitamentet bakom kommunernas frivilliga hållbarhetsredovisning är uppdraget från politikerna som är kommunernas primära intressenter. De sekundära incitamenten framgick att vara påvisande av legitimitet och ansvarsskyldighet.The purpose of this study was to examine and analyze the change in sustainability reporting as well as the incentives behind the commitment of voluntary sustainability reporting in municipalities. The initial point for the study was to explain how the municipalities' sustainability reports have developed and harmonized during the period 2015–2019 and what incentives are behind the municipalities' voluntary sustainability report. To answer the study's purpose and problem formulation, empirical data have been collected through content analysis of the municipalities' sustainability and annual reports and interviews. The content analysis was conducted in five Swedish municipalities and interviews were conducted with three respondents from sustainability departments in three of the study's five municipalities. In the analysis, collected empirics have been interpreted with the help of the theoretical framework which deals with stakeholder theory and legitimacy theory. The result shows that the municipalities' form of accounting in the voluntary sustainability reports has been developed through a clear transition to separate sustainability reports. The result also clarifies that there is a shift in the municipalities' application of accounting standard to applying SDG as the accounting standard in the municipalities' sustainability reports. As a result of the transition to the application of SDG as the accounting standard, the number of informed SDGs has increased in the majority of the municipalities' sustainability reports. The form of information has also been changed through an increase in quantified information, which is reported verbally in combination with measurements. There is also a marked increase in the harmonization of sustainability reporting in the municipalities between the years 2015–2019. Both formal and material harmonization are increasing. The primary incentive behind the municipalities' voluntary sustainability report is the assignment from the politicians who are the municipalities' primary stakeholders. The secondary incentives proved to be legitimacy and accountability.
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Eidberg, Christopher, and Karin Emilsson. "Vad är hållbarhetsredovisning? : En kartläggande litteraturstudie." Thesis, Linköpings universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-81468.
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Företag som upprättar så kallade hållbarhetsredovisningar har blivit allt vanligare. Dock råder det inom forskningen på området en oenighet om vad hållbarhetsredovisning egentligen är. En mängd olika begrepp används om vartannat och några klara definitioner finns inte fastlagda. Syftet med denna studie är därför att göra en kartläggning av de olika begrepp som används inom den globala, akademiska hållbarhetsredovisningslitteraturen för att utreda innebörden av dessa begrepp samt för att utreda hur dessa begrepp förhåller sig till varandra. Studien genomförs med hjälp av en litteraturstudie där 12 artiklar väljs ut genom ett intensitetsurval och sedan analyseras och jämförs med varandra. Resultatet av detta blir en kartläggning där de olika begreppens betydelse och inbördes relationer utrönas. Studien mynnar ut i fastläggandet av fem stycken huvudbegrepp inom området; sustainability reporting/accounting, TBL reporting/accounting, CSR reporting, FCA och environmental accounting som tillsammans kan anses representera huvuddragen för vad hållbarhetsredovisning egentligen är.Companies claiming to be accounting for sustainability are becoming more and more common. However, within the research on the area there are some disagreements regarding what accounting for sustainability really is. A large quantity of terms and concepts are being used interchangeably and there are no clearly established definitions. The purpose with this study is therefore to constitute an investigative screening on the different terms and concepts used within the global, academic, sustainability accounting literature to investigate the meaning of these terms and concepts and also investigate how these terms and concepts are relating to each other. The study is conducted by performing a study of literature where 12 articles are chosen with the help of an intensity sample. Thereafter the articles are analyzed and compared. This results in a clarification of the meaning of the terms and concepts, and of the internal relations in between them. The study leads to the establishment of five main terms and concepts within the area; sustainability reporting/accounting, TBL reporting/accounting, CSR reporting, FCA and environmental accounting that together can be seen to form a foundation of what accounting for sustainability really is.
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Nilsson, Marie, and Linda Spets. "Hållbarhetsredovisning - bidrar Global Reporting Initiatives riktlinjer till hållbar utveckling?" Thesis, Karlstads universitet, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-43721.
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Vi lever i ett samhälle där arbete för en hållbar utveckling uppmärksammas allt mer. Företag kan påverka samhället och miljön omkring dem både positivt och negativt. Genom en hållbarhetsredovisning kan företagen att redovisa sin påverkan på sin omgivning. En hållbarhetsredovisning är en sammanställning över företagets ekonomiska, miljömässiga och sociala effekter. Global Reporting Initiative (GRI) är en organisation och de tillhandahåller världens mest använda riktlinjer för upprättandet av hållbarhetsredovisningar. Uppsatsens syfte är att skapa en djupare förståelse för om GRI:s riktlinjer för upprättandet av hållbarhetsredovisningar bidrar till hållbar utveckling i företagen. Den teoretiska referensramen innehåller relevanta teorier och begrepp som förklarar varför företag upprättar hållbarhetsredovisningar, samt en sammanfattning av GRI:s riktlinjer. För att besvara uppsatsens syfte och frågeställningar har kvalitativa semistrukturerade telefonintervjuer använts för att samla in data. I urvalet av respondenter har vi använt oss av ett målstyrt urval och kontaktat den person som är ansvarig för hållbarhetsrelaterade frågor och/eller upprättandet av hållbarhetsredovisningen i respektive företag. Alla tillfrågade företagen upprättar sin hållbarhetsredovisning enligt de senaste riktlinjerna utgivna av GRI. Data som samlats in har analyserats med hjälp av tidigare forskning och teorierna i den teoretiska referensramen. Slutsatsen visar att GRI:s riktlinjer kan vara komplicerade att använda i företag som är verksamma inom andra branscher än tillverkningsbranschen men att riktlinjerna bidrar till hållbar utveckling i företagen.
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Nordin, Charlotte, and Elin Larsson. "Väsentlig hållbarhetsredovisning : En kvalitativ studie om hur GRI G4 förändrat företags rapportering." Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-90726.
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Hållbar utveckling är en viktig fråga för samhället där företag har en betydande roll vad gäller arbetet med att möta framtida utmaningar. Miljöpåverkan, fattigdom och finansiella kriser är några problem som samhället, företag och konsumenter blivit medvetna om och tillsammans kan göra en insats för. Företag är stora aktörer runt om i världen och därför är det viktigt ta ansvar, varför studien ämnar uppmärksamma insatser företag gör. Ett hjälpmedel för att mäta och kommunicera hållbar utveckling är riktlinjerna som Global Reporting Initiative (GRI) bistår med. I Sverige är det ännu endast lagstadgat för statliga bolag att redovisa sitt hållbarhetsarbete. Trots detta är tillämpningen av dessa riktlinjer bland svenska börsnoterade företag hela 91 procent. GRI har utvecklat riktlinjerna under åren och har publicerat sin fjärde version, G4. Under våren år 2014 har ett antal svenska börsnoterade företag offentliggjort hållbarhetsredovisningar enligt version G4. Största skillnaderna sedan tidigare är att fokusera rapporteringen på endast det som anses väsentligt. För att bestämma redovisningens innehåll ska en väsentlighetsanalys tillsammans med intressenterna upprättas. Denna studie har undersökt hur förändringarna, med fokus på principen om väsentlighet, i riktlinjerna upplevs av företag, samt jämfört hur de två senaste årens hållbarhetsredovisningar skiljer sig åt. Syftet är att förstå dessa förändringar, samt att resultatet ska fungera som underlag till utvecklingsmöjligheter för studiens företag. Dessutom bidrar arbetet som ett hjälpmedel för företag som ännu inte upprättat en hållbarhetsredovisning enligt G4. De två forskningsmetoder som använts för att uppnå syftet är innehållsanalyser av hållbarhetsredovisningar och intervjuer med ansvariga för hållbarhetsredovisningar på företag. Första steget var att skapa en fördjupad kunskap om förändringarna i riktlinjerna, för att därefter förstå hur dessa i sin tur påverkat företags upprättande av deras hållbarhetsredovisningar. Därefter har vi med hjälp av intervjuerna samlat in kunskap om hur förändringarna upplevs internt hos företag som implementerat G4. Resultatet av studien visar att företag är positiva till de förändringar som G4 medfört. Vidare visar studien att största förändringen upplevs vara väsentlighetsanalysen, som kan genomföras på olika sätt. Genom vår studie har vi funnit metoder som kan användas för att effektivisera väsentlighetsanalysen och hållbarhetsredovisningen i det stora hela. Denna studie ligger till grund för att fortsätta fylla det forskningsgap inom hållbarhetsredovisning som G4 medfört. Dessutom har studien fokuserat på samtliga perspektiv av hållbarhet - ekonomiskt, socialt och miljömässigt. Dessa tre perspektiv har i få tidigare studier undersökts tillsammans. Slutligen, företag bör involvera sina intressenter mer i redovisningen för att säkerställa att innehållet är väsentligt för alla berörda.
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Stener, Olivia, and Pernilla Siverot. "Hållbarhetsredovisning i tre branscher : En komparativ innehållsanalys av nio svenska företags hållbarhetsrapporter." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-48434.
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Datum: 9 juni 2020 Nivå: Kandidatuppsats i företagsekonomi, 15 hp Institution: Akademin för Ekonomi, Samhälle och Teknik, Mälardalens högskola Författare: Pernilla Siverot Olivia Stener (97/04/01) (97/11/09) Titel: Hållbarhetsredovisning i tre branscher: En komparativ innehållsanalys av nio svenska företags hållbarhetsrapporter Handledare: Esbjörn Segelod Nyckelord: Hållbarhetsredovisning, CSR, TBL, Signalteori, GRI, Intressenter, Legitimitet Frågeställning: Hur framställer företag i branscherna telekommunikation, livsmedel och medicin sina hållbarhetsrapporter utifrån kravet på väsentlighet? Syfte: Denna studie syftar till att analysera hållbarhetsrapporter utifrån vad företagen själva anser vara väsentligt, med fokus på signalteorin och andra kompletterande teorier. Detta genom att analysera hållbarhetsrapporter inom de tre branscherna telekommunikation, livsmedel och medicin. Metod: En komparativ innehållsanalys av kvalitativ art, genom att jämföra olika hållbarhetsrapporter. Analysen gjordes på nio företag i tre olika branscher och utgick från litteraturstudier inom hållbarhetsområdet. Slutsats: Det framkom inga markanta skillnader mellan de olika branscherna vad gäller deras hållbarhetsrapporter och vad de anser vara väsentligt att redovisa. Däremot upptäcktes mindre skillnader mellan företagen med samma branschtillhörighet, men generellt belystes samma komponenter i liknande utsträckning, det vill säga inom ekonomisk, social samt miljömässig hållbarhet.Date: 9th of June 2020 Level: Bachelor thesis in Business Administration, 15 cr Institution: School of Business, Society and Engineering, Mälardalen University Authors: Pernilla Siverot Olivia Stener (97/04/01) (97/11/09) Title: Sustainability reporting in three industries: A comparative content analysis of nine Swedish firms’ sustainability reports. Tutor: Esbjörn Segelod Keywords: Sustainability reporting, CSR, TBL, Signaling theory, GRI, Stakeholders, Legitimacy Research question: How do firms in the telecommunication, food and medicine industries represent their sustainability reports in regards of the essentiality requirement? Purpose: The purpose of this study is to analyze sustainability reports in regards of what the firms consider essential, focusing on the signaling theory and other complementary theories. This through a study of sustainability reports in the telecommunication, food, and medicine industries. Method: A comparative content analysis in character of a qualitative method, through a comparison of sustainability reports. The analysis was applied to nine firms of three different business with a foundation of literature reviews in the sustainability field. Conclusion: The result showed no significant deviations between the different industries regarding their sustainability reports and what they consider essential to present. However, there were minor differences between the firms in the same industry, but generally they focused on the same components to a similar extent, which are financial, social, and environmental sustainability.
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Nordström, Jenny, and Zandra Cederqvist. "Hållbarhetsredovisning : fyra bankers ekonomiska påverkan." Thesis, Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hgo:diva-1465.
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Fokus i denna uppsats ligger i att jämföra fyra organisationers hållbarhetsredovisningar och se i vilken utsträckning de uppfyller GRI:s riktlinjer för ekonomisk påverkan. De fyra organisationer som granskas är Sveriges storbanker, Handelsbanken, Nordea, SEB och Swedbank. Eftersom att de agerar inom den finansiella sektorn har en avgränsning gjorts till det ekonomiska ansvaret eftersom det är det mest relevanta och intressanta att titta närmare på. Problemformuleringen i denna uppsats lyder: På vilket sätt, i sina hållbarhetsredovisningar, tillämpar Sveriges fyra storbanker GRI:s riktlinjer för ekonomisk påverkan? Syftet är att se hur bankerna har presenterat sin ekonomiska påverkan enligt GRI:s riktlinjer och jämföra dessa med varandra. För att få fram information om detta har respektive banks hållbarhetsredovisning för år 2010 granskats och tolkats. Den teoretiska referensramen som uppsatsen har utgått ifrån är CSR , ett begrepp som beskriver de tre ansvarsområdena ekonomi, socialt och miljö. Dessa tre områden är i grunden TBL (tripple bottom line). En stor del av teoridelen består av GRI:s riktlinjer och ramverk som även de bygger på TBL:s tre byggstenar.
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Altenborg, Ulrica, Xiaoming Lu, and Anna Yelistratova. "Legitimacy perspective in sustainability reporting of the Swedish property and construction market." Thesis, Blekinge Tekniska Högskola, Sektionen för management, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-2194.
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The purpose of this thesis is to study the legitimacy perspective in sustainability reporting in the given context, and to find out whether Swedish construction companies define and value their legitimacy. In the thesis we have performed a qualitative study using the inductive method; in the research we have used hermeneutics as our starting point and constructionism as the research strategy. In the empirical part we have conducted structured interviews with a list of pre-formulated questions. For the interviews, we have chosen Sweden’s major property developers: Skanska AB, PEAB AB, NCC AB, JM AB and Midroc AB. Companies can get motivation to report their sustainability from their perceived obligation to support license to operate. Not all the companies use stakeholder analysis in the preparation of annual reports, which lets us assume that the companies base their choice of data mainly on internal perceptions of what is required. Data is not selected basing only on what company itself finds interesting; stakeholders’ information needs are reflected in the selection process, although, just like in the first question, not necessarily deliberately. Financial rationale is merely a criterion when choosing sustainability projects to work with; it does not define whether a company is focusing on sustainability in general.Syftet med denna uppsats är att studera legitimitetsteorin hållbarhetsredovisningar i en särskild kontext och att studera om den svenska fastighetsutvecklingsbranschen definierar och värderar deras legitimitet. I vår uppsats har vi utfört en kvalitativ studie genom att använda induktiv metod. I forskningen har vi använt hermeneutik till att börja med och konstruktionism som forskningsmetodik. I vår empiri har vi utfört intervjuer med hjälp av ett frågeformulär. Till intervjuerna har vi valt Sveriges största fastighetsutvecklingsbolag: Skanska AB, PEAB AB, NCC AB, JM AB and Midroc AB. Bolagen kan motiveras att rapportera hållbarhet genom deras påtvingade skyldighet att upprätthålla licence to operate. Alla företag använder inte intressentanalys i förberedelserna inför årsrapporteringen, vilket ledde oss att antaga att företagen baserar deras val av innehåll huvudsakligen genom en intern föreställning om vad som förväntas från omvärlden. Fakta blir inte enbart utvald efter vad bolagen själv finner intressant. Intressenternas informationsbehov är reflekterade i urvalsprocessen, dock ej helt medvetet. Finansiella motiv är endast ett kriterium när företagen skall välja hållbarhetsprojekt; det avgör inte om ett företag fokuserar på hållbarhet i allmänhet.
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Guo, Xin, and Ana Maria Munteanu. "The Corporate Sustainability of Royal Dutch Shell : A Green Model Investigation into One of the Most Pollutant Corporations in the world." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-12492.
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In light of never before seen environmental degradation and social injustice, the urgency to move forward on the path of sustainable development has skyrocketed. As Millennials, we see it in our duty to raise awareness about the dangers of our lifestyles and contribute with a solution to measuring sustainability. Corporations alone or along with other market players have been quoted many times as the ones ‘who will save the world’. Thus, the theoretical framework places an emphasis on corporate sustainability, in addition to sustainable development and TBL. As supporters of the view that corporations will play a defining role, the thesis is an investigation into the sustainability of one of the most pollutant corporations, Royal Dutch Shell. As such, the formulated four-dimensional model (Green Model) stands as an addition to the plethora of frameworks in reporting and describing corporate sustainability. In consequence, the research question is aimed at describing the corporate sustainability of Shell, meaning actions, processes and policies as the focus. As such, the emphasis is on the in-depth description of its sustainable or unsustainable characteristics. The path of sustainability is revealed through an analysis that includes 39 indicators. For this, secondary data was collected from Shell itself and other unrelated sources in an attempt to provide an unbiased perspective. The Green Model also contains a rating scale going from favorable and neutral to unfavorable for a visual representation of findings in all indicators. The conclusion is based on the Green Model findings in the case study, plus the Dunphy phase model of sustainability, as an additional tool to answer the research question. Thus, the conclusion reveals the good and the bad deeds, which confirm Shell’s dual nature of actions in terms of sustainability along with an indication of the corporation’s future road. Regarding the case study, Shell was found to hold an unfavorable position on the path of sustainability based on the Green Model. Although this is not surprising, the focus is on considering the positive aspects along with the negative ones. This framework indicated the four footings are not balanced. First, the economic dimension is favored. Second, the environmental dimension versus the social one looks at a disadvantage for the ecosystem, and the fourth dimension, sustainable thinking is deemed unfavorable because the future energy plan is unsustainable. In addition, Shell is seen positioned in between the phase of efficiency and that of strategic proactivity, based on the Dunphy phase model. Thus, these findings point to what Shell can do next in order to move forward on the path of sustainability. But, also they bring to surface the process of alignment of such a corporation. The project is concluded with a discussion of the duality of Shell, recommendations, as well as a description of the Ecotopia, as the ultimate goal of sustainable development.
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Cretté, Olivier. "L'incidence des facteurs socioculturels dans le reporting financier et le reporting sociétal : Un essai de comparaison entre la France et l'Allemagne." Phd thesis, Conservatoire national des arts et metiers - CNAM, 2012. http://tel.archives-ouvertes.fr/tel-00742985.
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Nos travaux, dans le prolongement de recherches envisageant l'harmonisation comptable internationale (IAS/IFRS) et la mise en place des indicateurs de Responsabilité Sociale de l'Entreprise (RSE) sous un angle processuel et " historico évolutif ", tendent à s'en démarquer en recherchant les moyens d'analyser l'information issue du reporting financier (IAS/IFRS) et extra-financier (RSE) dispensée durant la période 2006-2010 par les sociétés cotées composant les indices boursiers français du CAC 40 et du SBF 120, d'une part, et allemands du DAX 30 et du DAX 100, d'autre part, et en substituant à une approche souvent inductive dans ce domaine une démarche hypothético-déductive. Ils mettent en regard, d'une part, les données recueillies et, d'autre part, les intérêts des actionnaires/investisseurs ainsi que de l'ensemble des parties prenantes de part et d'autre du Rhin, sur le fondement théorique de la théorie de l'agence et la théorie des parties prenantes. La méthode employée, à la fois quantitative et qualitative, vise d'abord à utiliser des outils de mesure se fondant sur des moyennes, médianes et analyses de régression combinant plusieurs variables exprimées pour l'essentiel sous la forme de ratios comptables et financiers (IAS/IFRS) ; cette mesure s'étend à un recensement de l'occurrence de mots dans les supports d'information extra-financière (rapports RSE et de développement durable). Puis à interroger les responsables administratifs et financiers en charge de l'application du référentiel IAS/IFRS ainsi que les responsables de la communication RSE et du développement durable des sociétés de notre panel, au moyen de questionnaires se fondant sur les outils de " logique floue ". Nous ne cherchons pas à mesurer l'incidence des normes IAS/IFRS et des indicateurs RSE ni sur la performance financière, ni en taux de retour sur la valeur boursière. Nous observons par nos résultats des nuances de perception des normes IAS/IFRS et des objectifs de RSE dans le reporting financier et extra-financier susceptibles d'être imputées à des facteurs socioculturels, et répondant à une gouvernance plus actionnariale en France qu'en Allemagne.
Books on the topic "TBL reporting"
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Kjeld, Rasmussen. Afgrødeidentifikation ved hjælp af LANDSAT satellitdata: Rapport vedrørende et forskningsprojekt til undersøgelse af anvendeligheden af telemåling (remote sensing) til kortlægning af danske landbrugsafgrøders udbredelse. Vejle: Landbrugsministeriet, 1. afd. 6. kontor, Arealdatakontoret, 1985.
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Flower, John, and Krish Bhaskar. Future of Financial Reporting: Tbc. Taylor & Francis Group, 2019.
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Hori, Hiroshi. Terebi hodo: "hodo tokushu" no genba kara = TV news reporting : The making of TBS news special. Saimaru Shuppankai, 1994.
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Brand, Jesse G., Heidi R. Rossetti, and Donna K. Broshek. Sex Differences in Sports-Related Concussion. Edited by Ruben Echemendia and Grant L. Iverson. Oxford University Press, 2015. http://dx.doi.org/10.1093/oxfordhb/9780199896585.013.16.
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Sex differences in sports-related concussion are the focus of a growing body of literature. This chapter discusses the increasing rates of female participation in sport, briefly addresses sex differences in traumatic brain injury (TBI), as well as physical sex differences and their impact on sports-related concussion. Several discrepancies in sports regulations and playing style between sexes that have been implicated in differing rates of sports-related concussion are also discussed. Variations in symptom reporting between the sexes and sex differences in cognitive outcomes of sports-related concussion are also addressed. Sex differences in symptom resolution and time to return to play are presented. Finally, limitations of this literature are identified and suggestions for future research are provided.
Book chapters on the topic "TBL reporting"
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Sakita, Tomoko I. "8. Discourse perspectives on tense choice in spoken-English reporting discourse." In Typological Studies in Language, 173–98. Amsterdam: John Benjamins Publishing Company, 2002. http://dx.doi.org/10.1075/tsl.52.12sak.
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Caraiani, Chirața, Camelia I. Lungu, Cornelia Dascălu, and Florian Colceag. "The Triple Bottom Line (TBL) Approach From the Accounting and Performance Measurement Perspective." In Operations and Service Management, 785–808. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-3909-4.ch037.
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For the sustainable development of an entity, the strategy and the value creation cannot be analyzed in purely financial terms. Corporations must apply the principle of balanced development through disclosing economic, environmental and social combined aspects. Sustainability reports are sometimes known as Triple Bottom Line (TBL) reports or Triple P (people, planet and profit). A well-known example is the concept of multidimensional performance evaluation focused on the TBL theory. This chapter per the authors presents the fundamental concepts used in TBL reporting practice, ensuring a uniform terminology, and identifies and promotes the best reporting practices used in social and environmental decision making. As conclusion, it was reiterated that the future of TBL reporting is the achievement and the acceptance of a conceptual framework and of normative-pragmatic standards to support a comprehensive and credible reporting of the three dimensions.
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Stenheim, Tonny. "Fisjon under IFRS1 – mulige regnskapsmessige løsninger2." In Aktuelle temaer i regnskap og revisjon, 121–41. Cappelen Damm Akademisk/NOASP, 2020. http://dx.doi.org/10.23865/noasp.112.ch4.
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I dette kapittelet diskuteres mulige regnskapsmessige løsninger for fisjon etter IFRS (International Financial Reporting Standards). I motsetning til god regnskapsskikk finnes det ikke en enkelt standard eller tolkningsuttalelse under IFRS som er spesifikt innrettet mot å regulere regnskapsføring av fisjon. Derimot vil reguleringen være spredt mellom standarder og tolkningsuttalelser. I dette kapittelet diskuteres først regnskapsføring av fisjon i overtakende foretak og deretter i overdragende foretak. I de tilfeller hvor det som overtas ved fisjonen, er å anse som virksomhet, vil IFRS 3 og overtakelsesmetoden gjelde, dvs. regnskapsføring til virkelig verdi. Forutsetningen er at fisjonen ikke skjer under samme kontroll, dvs. fisjoner som verken skjer mellom selskaper innad i et konsern eller mellom selskaper under kontroll av en enkelt eier/eiergruppering. Hvis det som overtas, ikke er å anse som virksomhet, må fisjonen anses som overtakelse av eiendeler og forpliktelser (ikke virksomhet) med vederlag i aksjer. I overdragende foretak vil IFRIC 17 kunne få anvendelse. Det innebærer at utfisjoneringen skjer til virkelig verdi. Forutsetningen er at eierne likebehandles, og at fisjonen ikke skjer under samme kontroll. Hvis det ikke skjer en likebehandling, argumenteres det for at en analog anvendelse av IFRIC 17-bestemmelsene, dvs. regnskapsføring til virkelig verdi, vil gi relevant og pålitelig informasjon og dermed være en foretrukket løsning. Hvis fisjonen derimot skjer under samme kontroll, må de regnskapsmessige løsningene utledes. Her kan også løsninger etter de norske regnskapsstandardene ha relevans, slik som NRS (F) Fisjon og NRS 9 Fusjon, men da som en av flere kilder i kildehierarkiet.
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Dye, Christopher. "Strains and Drug Resistance." In The Population Biology of Tuberculosis. Princeton University Press, 2015. http://dx.doi.org/10.23943/princeton/9780691154626.003.0005.
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This chapter examines the geographical distribution of resistant forms of Mycobacterium tuberculosis and their time trends. Apart from drug resistance, there are plenty of other main questions about M. tuberculosis population genetics. To combat epidemics of drug-resistant TB, it is vital to understand why some resistant strains have greater reproductive fitness than drug-susceptible strains. The chapter first provides an overview of genetic variation in M. tuberculosis before discussing resistance (new and acquired) to first-and second-line drugs. It then considers the link between drug resistance and HIV coinfection, global distribution of drug-resistant TB, relative reproductive fitness, and absolute reproductive fitness. It shows that drug resistance is preventable and reversible, but this must be corroborated and expanded with longer series of data from a wider range of countries, countries with high rates of HIV infection (for example, Botswana and South Africa), and those reporting cases of extensively drug-resistant TB (XDR-TB).
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Papa, Linda. "Acute Assessment of Mild Traumatic Brain Injury." In Neurotrauma, edited by John K. Yue, Ethan A. Winkler, Hansen Deng, Amy J. Markowitz, Kevin K. W. Wang, and Geoffrey T. Manley, 101–10. Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780190279431.003.0009.
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Most patients with mild TBI (mTBI) are discharged from the emergency department (ED) after a normal clinical examination and a reasonable period of observation and/or following a negative head computed tomography (CT) scan. Studies indicate that about 30% of mTBI patients discharged from the ED will have symptoms at 3 months and up to 15% will be symptomatic at 1 year post-injury. Serum markers have the potential to better manage patients with mTBI. Unlike clinical variables, serum biomarkers offer a more objective measure of injury and could complement clinical decision-making. In 2018, the US Food and Drug Administration approved the use of a blood test combining UCH-L1 and GFAP for detecting lesions on CT scan in adults with mTBI within 12 hours of injury. Introducing biomarkers into clinical practice requires well-designed studies with adequate sample sizes, proper sample timing, stringent reporting of outcome measures, and well-described assay performance characteristics.
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Padró, Fernando F., and Michael Sankey. "Benchmarking as an Instrument for Continuous Improvement in a Regulated Higher Education Quality Assurance Environment." In Cases on Quality Initiatives for Organizational Longevity, 35–73. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-5288-8.ch002.
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Benchmarking by higher education institutions (HEIs) has been evolving for some time in Australia and New Zealand. Earlier efforts were focused on improving reputation, but now benchmarking has become a required component of higher education quality assurance, or regulatory compliance schemes. ACODE's benchmarking framework and the ACODE Benchmarks provide Australasian HEIs with the ability to review their technology enhanced learning (TEL) practices and decision-making against what is considered “good” practice. The ACODE benchmarking framework and its benchmarks also allow HEIs to inform quality audit, or regulatory compliance reporting by HEIs to maintain institutional recognition and demonstrate performance against threshold or other specific performance standards. ACODE's benchmarking framework and benchmarks are recognized as influencers in benchmarking practice. However, there is a need to generate empirical data to demonstrate its leadership role and review the benchmarks for present purposes and to determine how they are used by HEIs. Thus, in effect, this case study represents a view of the increasing importance of benchmarking in higher education quality assurance schemes—at least in some national sectors—through the lens of benchmarking the benchmarks. The case presents the ongoing efforts, providing available data from one completed round and a still to be completed second round of what has become a biennial exercise. Findings so far suggest increasing interest in using the ACODE benchmarks to assist in determining performance within HEI TEL-related issues and in HEI participation in the benchmarking the benchmarks exercise as a means of learning from each other's practice.
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Kulset, Ellen M., and Kjell Magne Baksaas. "Standardisert elektronisk regnskapsrapportering i Norge: bruk av XBRL." In Aktuelle temaer i regnskap og revisjon, 143–65. Cappelen Damm Akademisk/NOASP, 2020. http://dx.doi.org/10.23865/noasp.112.ch5.
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Elektronisk utveksling av finansiell informasjon skjer i stadig større grad ved hjelp av rapporteringsformatet XBRL (eXtensible Business Reporting Language), som sies å gi både regnskapsprodusenter og regnskapsbrukere fordeler, blant annet i form av effektivitet og mer sammenlignbar informasjon. Fra og med 01.01.2020 stilles det for eksempel krav om at børsnoterte foretak i EU må benytte en form for XBRL-rapportering i sine konsernregnskap. Samtidig stilles det spørsmål ved om informasjonen som kommuniseres ved hjelp av denne typen formater, vil være mindre beslutningsnyttig, og om ikke dette er spesielt problematisk dersom man befinner seg i et prinsippbasert regnskapsregime som IFRS. I dette kapittelet undersøker vi først (1) hvilke former for elektronisk rapportering av finansiell informasjon som benyttes i Norge. I forbindelse med implementering av XBRL i EU er det interessant å kunne bygge på erfaringer fra bruk av XBRL-formatet i USA, og vi oppsummerer derfor tidligere forskning for å svare på følgende spørsmål: (2) I hvilken grad preges XBRL-regnskap av rapporteringsfeil? (3) Når benytter selskap egentilpassede rapporteringselementer? (4) Hvilken betydning har bruk av egentilpassede rapporteringselementer for regnskapsbrukerne? (5) Blir finansregnskap mer sammenlignbare etter implementering av XBRL? Vår oppsummering konkluderer med at forskningen på dette området i liten grad gir klare svar på disse spørsmålene, og det bør oppmuntres til ytterligere forskning.
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"Members of the Engineering Committee on Oceanic Resources (ECOR) Working Group on Wave Energy Conversion1 2 3 41The coordinates of the Working Group Members and the Reporting Editor are provided in Appendix 1.2The Engineering Committee on Oceanic Resources (ECOR) is an international organization whose purpose is to provide an international focus and forum for ocean engineering activities, and to further international engineering activities pertaining to the management and exploitation of oceanic resources. In pursuit of this purpose, it undertakes a broad technical program in the field of ocean engineering through working groups or other kinds of subsidiary bodies, either alone or in conjunction with other approapriate organizations.3The address of the ECOR Secretariat is: c/o The Royal Institution of Naval Architects, 10 Upper Belgrave Street, London, SW1X 8BQ, United Kingdom. Tel: +44 (0) 20 7201 2407. Fax: +44 (0) 20 7259 5912. E-mail: 4For comments, updates and errata pertaining to this book go to and select “ECOR”." In Wave Energy Conversion, vii. Elsevier, 2003. http://dx.doi.org/10.1016/s1571-9952(03)80049-1.
Full textConference papers on the topic "TBL reporting"
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Paviet-Hartmann, Patricia, Ana Nunez Gomez-Aleixandre, Joshua Pak, Amparo Glez Espartero, Frederic Poineau, Amber Wright, Edward Mausolf, and Kenneth R. Czerwinski. "Extraction of Technetium as [Tc(II)(NO)(AHA)2H2O]+ Species in the UREX Process." In 17th International Conference on Nuclear Engineering. ASMEDC, 2009. http://dx.doi.org/10.1115/icone17-75509.
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As it is envisioned today, the first segment of the UREX+ process uses low nitric acid concentrations for U(VI) extraction where pertechnetate anion, TcO4−, can be co-extracted with the uranyl and nitrate into TBP-hydrocarbon solutions. A reductant complexant, acetohydroxamic acid (AHA) is added to the process through the scrub to limit the extractability of plutonium and neptunium. Recent work performed in our laboratory (Ref. 1) demonstrated that TcO4− undergoes reductive nitrosylation by AHA under a variety of conditions. The resulting divalent technetium is complexed by AHA to form the pseudo-octahedral trans-aquonitrosyl-(diacetohydroxamic)-technetium(II) complex ([Tc(II)(NO)(AHA)2H2O]+). In this paper, we are reporting the extraction of [Tc(II)(NO)(AHA)2H2O]+ complex by new designed macrocompounds as well as commercially available crown ethers from 18-crown-6 to 24-crown-8 in ring size and of varying derivatization. Several organic diluents with different dielectric constants are used to enhance the distribution coefficient of technetium (II). The experimental efforts are focused on determining the best extraction conditions by varying the macrocomponds nature and concentration, and the organic phase composition.
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Paviet-Hartmann, Patricia, Amber Wright, Edward Mausolf, Keri Campbell, and Frederic Poineau. "Application of Formohydroxamic Acid in Nuclear Processing: Synthesis and Complexation With Technetium-99." In 18th International Conference on Nuclear Engineering. ASMEDC, 2010. http://dx.doi.org/10.1115/icone18-29028.
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Acetohydroxamic acid (AHA) is an organic ligand planned for use in the Uranium Extraction (UREX) process. It reduces neptunium and plutonium, and the resultant hydrophilic complexes are separated from uranium by extraction with tributyl phosphate (TBP) in a hydrocarbon diluent. AHA undergoes hydrolysis to acetic acid which will impede the recycling of nitric acid. During recent discussions of the UREX process, it has been proposed to replace AHA by formohydroxamic acid (FHA). FHA will undergo hydrolysis to formic acid which is volatile, thus allowing the recycling of nitric acid. The reported reduction potentials of AHA and pertechnetate (TcO4−) indicated that it may be possible for AHA to reduce technetium, altering its fate in the fuel cycle. At UNLV, it has been demonstrated that TcO4− undergoes reductive nitrosylation by AHA under a variety of conditions. The resulting divalent technetium is complexed by AHA to form the pseudo-octahedral trans-aquonitrosyl (diacetohydroxamic)-technetium(II) complex ([TcII(NO)(AHA)2H2O]+). In this paper, we are reporting the synthesis of FHA and its complex formation with technetium along with the characterization of FHA crystals achieved by NMR and IR spectroscopy. Two experiments were conducted to investigate the complexation of FHA with Tc and the results were compared with previous data on AHA. The first experiment involved the elution of Tc from a Reillex HP anion exchange resin, and the second one monitored the complexation of technetium with FHA by UV-visible spectrophotometry.
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Auburtin, Erwan, Thiago Miliante, Ewoud van Haaften, and Finlay McPhail. "Support of Operational Decisions for Prelude’s Side-by-Side LNG Offloading." In ASME 2019 38th International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/omae2019-96090.
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Abstract Prelude floating liquefied natural gas (FLNG) facility reached a significant milestone in June 2018 when gas was introduced onboard for the first time as part of the facility startup process, loaded from an LNG Carrier (LNGC) moored in side-by-side (SBS) configuration. This first offshore LNG SBS operation allowed Prelude’s utilities to switch from running on diesel to running on gas. SBS mooring is the base case configuration for offloading both LNG and Liquefied Petroleum Gas (LPG) into product carriers using Marine Loading Arms (MLA) once the Prelude FLNG facility is fully operational. These complex and weather sensitive operations are expected to take place on a weekly basis. This means critical decisions about weather-window and timing should be supported as much as possible by predictive analysis and modelling of forecast environment to reduce the risks. There are multiple criteria for evaluating the operability of LNGC or LPGC SBS offloading. These criteria cover the various phases of an operation, such as personnel transfer to the visiting carrier, Terminal Team Leader (TTL) transfer, spool fitting and fender lowering, approach and mooring, connection and testing of the loading arms, ramp-up of product transfer, full rate cargo transfer, loading arm purging and recovery, de-berthing, and people and hardware recovery. The criteria have been tailored to be appropriate to the phase of the operation. They comprise both environment-based criteria (maximum acceptable wind and waves conditions), and criteria related to motion or mooring (carrier roll, MLA envelope, mooring line tension, fender deflection). Motion and mooring criteria are evaluated through dynamic time-domain simulations. This allows an accurate modelling of non-linear effects, including mooring characteristics and partially filled cargo tanks. Thrusters can be used to control Prelude FLNG facility position if needed. The required thruster force to maintain the selected heading is calculated with frequency-domain calculation for all possible headings. This paper presents a visual reporting tool, developed by TechnipFMC in partnership with Shell. This tool has been used to support operational decisions during commissioning and startup, for SBS LNG and LPG import to Prelude FLNG facility. The daily reports used weather forecasts, in combination with numerical simulations, to predict the maximum motion and mooring criteria which contribute to determine both the timing and the decision to proceed with the operation. The format of the report has been designed to be user friendly for offshore operational staff, summarizing efficiently and in a visual manner the usage factors for each criterion separately. An overall operability is also presented for a quick overview. This paper also presents the details of numerical simulations, summarizes the different studies carried out to ensure the reliability of these simulations and discusses the possibilities for future development.