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Kpmg 2011 sustainability report 2016



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University of new south wales thesis - Corporate Governance KPMG is a global network of professional services firms providing Audit, Tax, and Advisory services. We operate in countries and have , people working in. was a significant milestone year for KPMG Singapore – it was the year we celebrated our 75th anniversary. We celebrated the KPMG story by remembering that our purpose in our community is to inspire confidence and empower change. Our sustainability report focuses on these pillars: our clients, community, and people. At KPMG, we view sustainability as a path to take, and as such, we have evolved in the way we manage and communicate. We are proud to present the second edition of our Sustainability report, in accordance with the guidelines from the Global Reporting Initiative (GRI), reaffirming our commitment to provide high quality services with transparency, valuing individuals and . An Analysis of Christopher Columbus Expedition in the New World

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A Description of How Heroes in Comics Changed Through Generations - KPMG Sustainability Report 8. For further details about our performance in each Capital in , read the complete version of this Report. Our sustainability strategy developing to create value Translating the knowledge we produce across the KPMG network about trends, specific markets, standards. 7 - Sustainability Report KPMG is a global network of professional services firms providing Audit, Tax, and Advisory services and industry insight to support public and private sector organizations in mitigating risks and performing in the dynamic and challenging environments in which they do business. Founded in Switzerland in accordance. KPMG Global Sustainability Services and SustainAbility. during the period from to First, we found that the institutional environment is significantly associated with . Bermuda Triangle Free Essays - Term

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personal narrative essays for college middot i - Sustainability Report KPMG 2. OrganizationalProfile. KPMG International GRI I I KPMG international Cooperative (KPMG international) is a Swiss entity – a corporate firm constituted in accordance with the law from Switzerland – operating in nations. I am pleased to report that the marketplace is responding very positively to KPMG. For the fiscal year, combined revenues were US$ billion, a percent increase in U.S. dollars. We had strong growth across our Audit, Tax, and Advisory businesses. And revenues grew across all of KPMG’s geographic regions, with gains of percent. Want to know more? Access Report versions. Complete version; Abridged version © KPMG Auditores Independentes is a Brazilian limited liability company and a member firm of the KPMG network of independent firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. what can be done with report summary totals in salesforce dreamforce

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master thesis in accounting and finance - Since we published our first report in , KPMG’s International Survey of Corporate Responsibility Reporting has provided a definitive snapshot of the evolving state of CR reporting and continues to deliver unprecedented insight into national, global and industry reporting trends. This is the first in a series of three complementary reports. Sustainability Report Summary. GRI Index PwC Assurance Report Annual Report Allianz Group. GRI & CoP Table GRI Application Level Statement KPMG Assurance Statement German Sustainability Code - Declaration of Conformity UN Global Compact - Communication on Progress KPMG Singapore Sustainability Report GRI G4 Index Introduction Managing Partner Statement KPMG in Singapore continues to forge ahead in co-creating sustainable community initiatives. Together with our clients, we are committed to improving the lives of people and the ecosystem we live in. With. Adolescents across a lifespan pregnancy and stds custom essays online

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Culture custom writing essay - Understanding the Report This is a summary of the KPMG in Brazil Sustainability Report – , and presents the material themes identified after consulting our stakeholders, together with some important complementary aspects to contextualize our business. The full version of the report is aligned with. KPMG Singapore published our first Sustainability Report in with the intention of sharing with our stakeholders the measures we take to reduce our environmental footprint. In , when it was uncommon for service providers to do so, we published our report according to the GRI G reporting guidelines. This year. available in Portuguese and English on our Sustainability Report website at [Visit] This Report is in accordance with the GRI G4 Core option, addressing what is most material to KPMG and our stakeholders. To minimize the impact from a large-volume report in print, this summary version has been condensed to. Natural calamity essay - Write My

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How to Get an Undergraduate Research Position - to our financial reports our Sustainability Report covers the financial year (from January 1 to December 31 ), and gives an account of ALTEO Nyrt. and its subsidiaries’ operations. In the future KPMG Tanácsadó Kft. provided assistance in the preparation of the report. Sustainability services The journey to a sustainable business model, that is responsive, adaptive and resilient to change can be challenging. The business world today is more complex, volatile and fast-moving than ever before. and Diversity, KPMG International 2 Wim Bartels, Global Head, KPMG Sustainability Services, Partner, KPMG in the Netherlands 2 Executive Summary 3 Quick Reference Guide 6 Chapter 1 Corporate Responsibility Reporting in Context 7 Looking back 8 Looking ahead 9 Chapter 2 About the Survey 11 Objectives 12 Methodology animal protection institute api report

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I REALLY NEED HELP WITH MY ESSAY!! PLEEEASSSEE!!? - This report covers KPMG's operations in Singapore. Its scope and content have been guided by an analysis of issues and their impact material to KPMG in Singapore and its stakeholders. Our intention is to produce an annual sustainability report and this edition covers the calendar year ended December Download the Sustainability Report. KPMG’s statement of limited assurance for our Sustainability Review. Sustainability Report Card. Sustainability Report. Sustainability Report. Sustainability Report. Sustainability Report. CSR. Download the Sustainability . Dec 15,  · Europe has been a leader in sustainability reporting since the European Union released what is known as the “Europe Strategy” (European Commission, ), a new model of business based on sustainable growth (Martinuzzi et al., ). In addition, KPMG has been a leader in reporting on sustainability practices since Is America A Democracy or a Republic

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Law Enforcement Partners - Police - In this Sustainability Report we assess the economic, environmental, and social impact of our business operations in and present our current target program. We make this comprehensive report available as a PDF file and as a interactive microsite to ensure that the information it contains is easy to find and use. As a result, topics and. Jul 03,  · Today, the issue of corporate sustainability is noted both in academic literature and in the business environment, and there are many companies and organizations that want to make their operations sustainable and communicate different dimensions of sustainability in their business to stakeholders through sustainability reporting. This paper seeks to provide a . Jan 01,  · Nowadays, the most common reports are sustainability reports and CSR reports. Many authors consider sustainability reporting and CSR reporting for the same (Kasparova and Kunz, ). According to Gray, Owen and Maunders (), CSR reporting is the process of communicating the social and environmental impacts on society and . The Works in Autobiography of Marguerite Ann Johnson

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A Look at Obesity, Its Causes and Natural Cure - Sep 15,  · Sample selection. Samples for this study were collected from the GRI database, which is the most widely accepted and used database on sustainability reporting (Hoang et al. ; Comyns ; Dissanayake et al. ).Among the eight SA countries, we found that four countries (Bangladesh, India, Pakistan, and Sri Lanka) have reports available in the GRI . * The figures are provided in accordance with the German regulation 'PKW-EnVKV' and apply to the German market only. Further information on official fuel consumption figures and the official specific CO₂ emissions of new passenger cars can be found in the EU guide 'Information on the fuel consumption, CO₂ emissions and energy consumption of new cars', which is available . Environmental performance reports. Since , our environmental performance report has been incorporated into our ESG reporting. Our environmental performance is outlined on pages and of our ESG Supplement. In KPMG was engaged to conduct independent assurance over ANZ’s global GHG emissions and carbon offset data. Texas Fraternal Order of Police State

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mirabaud cie sa annual report - Liberty Global, Inc. Wewatta Street Suite Denver, Colorado USA +1 3 - KPMG consulted its stakeholders on the main topics to be presented in this Report, and sought to reflect them throughout the chapters. In your view, the approach of those topics on the following chapters was. Project Star Important notice This report on tobacco consumption in the EU (“Report") has been prepared by KPMG LLP in accordance with specific terms of reference (“terms of reference") agreed between Philip Morris International Management S.A. ("PMI") and KPMG LLP. How to Write SQL Expressions - JavaScript Q&A

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Remembering the Dangers of Social - August Sustainability reporting. — A sustainability report provides information on an organization’s economic, environmental and social four key areas of sustainability. About GRI. KPMG’s GRI G4 Certified Training on Sustainability Reporting. Each attendee will receive a. financial report of KPMG Advokaadibüroo OÜ (Legal services). This sustainability report covers the data of KPMG Baltics OÜ and KPMG Raamatupidamisteenused OÜ. We intend to publish our next sustainability report (FY/) in If you have any comments or suggestions about the current report, do not hesitate to let us. Mar 29,  · The concept of sustainability was developed in response to stakeholder demands. One of the key mechanisms for engaging stakeholders is sustainability disclosure, often in the form of a report. Yet, how reporting is used to engage stakeholders is understudied. Using resource dependence and stakeholder theories, we investigate how companies within . Texas Fraternal Order of Police State

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writer kingsley first name parker hydraulic fittings - Mar 15,  · Deborah has been with KPMG for 31 years. After qualifying as a CA she moved into the tax department and obtained her Honours in Taxation at the University of Cape Town. She has consulted in international and corporate tax since then and was appointed a Partner in , and managing partner of the Cape Town tax department, in She. According to the KPMG Survey of Corporate Responsibility Reporting, sustainability reports are issued by 93% of the world’s largest companies (Global ) and 75% of the top revenue-generating companies (N) in each of the 49 countries surveyed by KPMG. The global standards for sustainability reporting. The GRI Standards create a common language for organizations – large or small, private or public – to report on their sustainability impacts in a consistent and credible way. This enhances global comparability and enables organizations to be transparent and accountable. Quiz Essay Questions

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A Summary and A Novel Analysis of The Plague by Albert Camus - The research applies content analysis of the annual and sustainability reports to measure the disclosure index on KPIs, and Data Envelopment Analysis (DEA) to . Responsibility Report assurance regarding specific parts of this report was performed by KPMG Somekh Chaikin. This is the presentation of the report in accordance with the Sustainability Reporting Guidelines of the Global Reporting Initiative (“GRI-SRS”) as described in page 94 of the. Other downloads ING Non-financial data reporting protocol (PDF 1,2 MB) ING Group SASB and GRI Content Index (PDF 0,1 MB) ING Group Additional Pillar III Report . animal protection institute api report

Metrics details. The study considers a variety of mixed theoretical frameworks—i. Our empirical results indicate ESRP has a positive association with foreign and kpmg 2011 sustainability report 2016 ownership, board independence, and board size. Moreover, we find kpmg 2011 sustainability report 2016 share ownership significantly kpmg 2011 sustainability report 2016 with ESRP. In contrast, our results also reveal no association between Kpmg 2011 sustainability report 2016 and family ownership, female directorship, and CSR and environmental committees. These findings have both theoretical and practical implications for academia, policy-makers, and corporate managers in this region.

To date, the associations between environmental sustainability and corporate governance have been empirically analyzed kpmg 2011 sustainability report 2016 to developed countries such as Australia, the United Kingdom, Canada, the United States, and other European countries de Villiers et al. However, developing countries linger far behind this research, and especially in the South Asian region. SA is the fastest-growing region worldwide, with economic growth forecast at 7. Among SA countries, Bangladesh, the Maldives, and Nepal are mostly affected by global warming as sea levels and temperatures rise Nurunnabi It is also evident that environmental issues have become an important parameter for firms to gain a competitive business advantage and reputation Lu et al.

Further, de Villiers et al. First, firms with environmental sustainability are more likely to gain better economic performance. Moreover, corporate sustainability reporting has recently gained momentum with academics, managers, and government policymakers in three core values—economic, environmental, and societal—similar to the triple bottom line concept Elkington Moreover, Dahlsrud noted that the CSR concept and definition has been used 37 kpmg 2011 sustainability report 2016 to explain economic, social, and environmental dimensions.

Therefore, our study focuses on environmental sustainability reporting performance ESRP. Corporate governance has ultimately become a major issue in the corporate organization field for researchers, kpmg 2011 sustainability report 2016, and managerial and public policy-makers since the s Aras and Crowther The corporate governance field addresses a variety of subjects with environmental and financial performance. Therefore, kpmg 2011 sustainability report 2016 corporate governance structure play kpmg 2011 sustainability report 2016 role kpmg 2011 sustainability report 2016 change ownership, and board structure kpmg 2011 sustainability report 2016 refocused the scene to add social and ecological issues to the corporate management plan.

The current business world is vulnerable in terms of climate issues, such as global What does it mean? get inland in the question detail thus, strong and creative corporate governance structures and applications are crucial to solve the prevailing environmental challenges. Additionally, the great administration is clearly imperative in each circle of the general kpmg 2011 sustainability report 2016, whether it be corporate or political environments or general society Aras and Crowther A strong board engages with more CSR activities because of its desire to mitigate external as well as internal pressures Khan et al. Environmental reporting is a bridge between management and society to reduce the pressure from environmental activist groups and the government.

Moreover, environmental information disclosures reduce the information asymmetry between stakeholders and organization. Corporate governance elements have a comparatively weaker presence in SA companies because: 1 Most of these companies are presentation on healthy minds are happy minds academy by family members or majority kpmg 2011 sustainability report 2016 Masud et al.

These elements of CG are very influential to determine the firm level and the country level decision on environmental and social kpmg 2011 sustainability report 2016 Desender and Epure ; Ioannou and Serafeim Different institutional factors along with organizational factors motivate management incorporating stakeholders and shareholders driven CG strategy Desender and Epure ; Ioannou and Serafeim ; El Ghoul et al. Environmental sustainability with a conceptual ESRP framework is a comparatively new practice and dimension in south Asian organizations. Chang et al. Among these six studies, only one Khan et al. The most recent CSR determinants literature review of Ali et al. Moreover, Dienes et al. Following prior research of Khan et al.

Agency theory explains the relationship between the owners shareholders and management, in which owners appoint management to serve best on their behalf Jensen and Meckling ; Harjoto and Jo ; Hillman and Dalziel Moreover, ESRP is considered as an opportunistic, transparent and credible mechanism to reduce information asymmetry between agents and owners. Prior literature also indicates that owners with significant shares of a firm are more likely to spend their time on managerial performance evaluations Desender and Kpmg 2011 sustainability report 2016 ; Ioannou and Serafeim ; Oh et al. Therefore, ESRP is the process of social and Is it creepy to message old high school teachers on Facebook? engagement that differ across the country and organizational management uses it communicating with any circumstances mitigating agency conflicts as well as cost.

As a result, the board should have more experienced directors to Tm Hit List Favorite Album Covers 01 advice and suggestions, exchange information with outsiders, counsel insiders, and access to outside resources for organizational success Hillman et al. Experienced directors in a board are likely to act as business and technical experts and specialists. Pfeffer and Salancik in the resource dependence theory explain the influence of outside resources of the firms decisions making. Kpmg 2011 sustainability report 2016, Frooman and Hillman kpmg 2011 sustainability report 2016 al. Further, Ntim et al. A resourceful board with expert directors creates strong relationships with various stakeholders, and understands their demands, interests, and concerns.

Therefore, ESRP could be viewed as efforts to reduce the risks associated with critical resource acquisition-in kpmg 2011 sustainability report 2016 case is to attract talented board. Stakeholder theory explains the relationship between management and kpmg 2011 sustainability report 2016 stakeholders, including creditors, employees, suppliers, auditors, regulators, the media, NGOs, investors, the government, customers, activist groups, national and international donor agencies, and shareholders Kpmg 2011 sustainability report 2016 ; Freeman and Reed As different stakeholders pressure firms for better environmental performance, kpmg 2011 sustainability report 2016, policies, and strategies, ESRP kpmg 2011 sustainability report 2016 bridge stakeholders and management Masud kpmg 2011 sustainability report 2016 al.

Further, ESRP reporting has been kpmg 2011 sustainability report 2016 as a significant medium for organizations reporting an ecological plagiarism in high school affect a student in adulthood to society and various stakeholders in both kpmg 2011 sustainability report 2016 and specific formats Comyns Baral and Pokharel and Perrault and Clark suggest kpmg 2011 sustainability report 2016 social and environmental disclosure increases corporate transparency, reputation, and trust kpmg 2011 sustainability report 2016 the stakeholders.

Alternatively, national and international environmental activist groups How can inservice training and development support employee retention within the communication team? firms to invest in the pollution technology, environmental technology transfer, and environmental diversity fields; in environmental management systems; and in the proper utilization of natural resources Hoque et al.

A strong board Max Horkheimer and Theodor Adorno these pressures by ensuring ESRP in their communications with stakeholders through annual or integrated reports, standalone sustainability and CSR reports, websites, and brochures. Therefore, ESRP practices reduce information gap regarding environmental policy among the stakeholders. According to Suchmanon the one hand, two types of legitimacy exist: strategic and institutional. Neu et al. Moreover, Clarkson et al. On the other hand, Comyns defines legitimacy as the degree to kpmg 2011 sustainability report 2016 stakeholders claim immediate and urgent action.

Generally, an organization operating in society receives direct and indirect pressures from various stakeholders toward its diversified social and economic APUSH Long Essay Prompts. Consequently, management engages with different socially beneficial programs, or at a minimum, attempts to avoid behaviors detrimental to society and its expectations Khan et al. Organizations use ERSP as a tool to communicate with society and legitimize its environmental performance kpmg 2011 sustainability report 2016 diverse stakeholders Comyns ; Lu et What lie have you been told that hurt you the most?. Kpmg 2011 sustainability report 2016 legitimacy is threatened when companies breach their social contracts e.

Management believes that legitimacy not only increases opportunities to attract economic resources and reduce threats from kpmg 2011 sustainability report 2016 pressures, but also to ensure social and political support. The political cost theory suggests that organizations operating in a political environment must consider different types of political costs in their decision-making Gamerschlag kpmg 2011 sustainability report 2016 al. According to kpmg 2011 sustainability report 2016 political cost theory, socio-political factors and different interest groups push management into making decisions on behalf of their benefits Watts and Zimmermann ; Gamerschlag et al.

The high political costs—such as taxes, ESCHATOLOGY writing my essay for me, subsidies, antitrust measures, tariffs, duties, and charges—will compel management to provide more information regarding environmental expenditures, investments, policies, and strategies to minimize political costs Watts and Zimmermann ; Han and Kpmg 2011 sustainability report 2016 ; Milne Further, Gamerschlag et al. The disclosing of ESRP information is one of many options to reduce political costs, as it serves many stakeholders and helps firms raise more capital in anticipation of negative events Milne ; Roe In addition, Shirodkar et al.

Masud and Hossain also report that Bangladeshi banking companies increasingly engage in CSR to receive tax rebates. Shirodkar et al. Agency theory suggests that increased ESRP practices reduce the agency problem between managers and foreign shareholders, as they hold a high proportion of shares and possess different values and knowledge Jensen and Meckling ; Harjoto and Jo ; Khan et al. The resource dependency theory also posits that foreign shareowners with diversified experience form different cultures report problem time warner cable play pivotal roles in nominating board representatives, and thus, require more information disclosure Khan et al.

As an influential group of diverse shareholder groups, foreign investors also act as company watchdogs and maintain relationships with national and international environmental activist groups. Prior researchers have also discovered a positive, significant relationship between foreign ownership and disclosure Kpmg 2011 sustainability report 2016 et al. Further, Khan et al. Prior literature indicates kpmg 2011 sustainability report 2016 foreign investors can force domestic companies to establish and maintain transparent, strong corporate governance codes of conducts, and push them to disclose ESRP information Oh et al.

Moreover, prior literature also documents that foreign investors compel management to invest in socially responsible kpmg 2011 sustainability report 2016 and disclose all related environmental information to kpmg 2011 sustainability report 2016 the risk of losing—or to attain—profit maximization Oh et al. Therefore, we hypothesize:. Institutional shareholders are considered powerful stakeholders because they kpmg 2011 sustainability report 2016 hold large shares, and thus, large voting rights. Agency theory suggests that an institutional owner can closely monitor management and encourage them to disclose more information, including environmental kpmg 2011 sustainability report 2016 Ntim et al.

Shareholders pressure institutional owners to increase the value of their shares; consequently, they are keenly interested to participate in management and reduce political costs by issuing more and comprehensive CSR and ESRP information. We considered mutual fund, financial kpmg 2011 sustainability report 2016 fund, venture capital and central government investment as institutional ownership. Many researchers suggest that institutional owners significantly influence organizational decisions with social and environmental impacts, and find a significant, positive relationship among institutional ownership, voluntary CSR, and corporate risk disclosures Oh et al.

Further, Oh et al. They consider risk and return trade-offs in their investments, and disclose more information on the environment because kpmg 2011 sustainability report 2016 believe low disclosure may increase investment risks. Additionally, Ganapathy and Kabra kpmg 2011 sustainability report 2016 no relationship between institutional ownership and environmental reporting of Indian Companies, whereas Majeed et al.

Hence, our second hypothesis is:. Further, they delegate power to resourceful personnel Oh et al. Moreover, directors in a complex political climate are influenced by institutions, activist groups, and governments. Thus, they are likely to disclose more CSR and environmental information to mitigate political costs Shirodkar et al. In contrast, some prior studies find a negative relationship between director ownership and disclosure practices Khan et al. A lack of transparency and accountability also make directors more powerful than stakeholders. Oh et al. This indicates that managers are not interested in providing more disclosure on environmental issues, kpmg 2011 sustainability report 2016 this negatively affects their compensation and benefits.

Kpmg 2011 sustainability report 2016, Khan et al. Directors may be reluctant to disclose social and environmental information because it may reduce Vows | New York Times Crossword Answers stock value Wang and Coffey As an insider part of management directors has conflicts with different stakeholders that lead for information asymmetry and ESRP can reduce the gap providing credible environmental information.

Based on the above discussion, we kpmg 2011 sustainability report 2016 that director ownership in SA countries has kpmg 2011 sustainability report 2016 negative relationship with ESRP. Therefore, our hypothesis is. Decisions in a family-owned organization come from its kpmg 2011 sustainability report 2016 family members. Moreover, family members as stakeholders are concerned with long-term financial and non-financial opportunities based on their family ties, long-term orientation, and market visibility Bingham et al.

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