There is little guidance on how integrated reports could be the subject matter of a conventional assurance engagement despite their growing use as an important means of communicating with ...stakeholders. This paper takes the first step in addressing this issue. The study relies on primary data collected from recorded interviews with 20 audit experts and 20 preparers, complemented by principles from existing professional assurance standards, to develop interpretively three possible assurance models (restricted, integrated and Delphi-inspired assurance).
A restricted assurance model concentrates only on the audit of financial statements and the reporting of inconsistencies between the financial statements and other information contained in an integrated report to those charged with an organisation's governance. An integrated approach to ‘assurance’ offers an immediate solution for providing at least some assurance over the integrated report. It relies on different systems of checks and balances to provide directors with a basis for accepting responsibility for their organisations' integrated reports. Finally, a Delphi-inspired model offers a glimpse into how assurance services may evolve in response to the call for integrated reports to be assured. This model relies on a panel of experts to express an opinion on the method used to prepare integrated reports.
We examine the impact of three business strategies separately and in combination on the tendency for firms to engage in corruption. Using a sample of 56,827 firm‐year observations for small‐ and ...medium‐sized enterprises (SMEs) over the 2006–2018 period, we find that firms with business group affiliations are more likely to engage in corrupt practices in countries with low business freedom. However, those in countries with high business freedom are less likely to do so. We also find that firms that engage the services of external auditors and adopt international standards are less likely to be corrupt, especially in countries with weak financial reporting standards. Our results also show that corruption intensity reduces even more for firms that employ the three strategies, whether we consider institutional factors or not. This result holds when we use a three‐way interaction term. We conclude that the three strategies are mutually reinforcing and that firm‐level and country‐level efforts complement each other in mitigating corruption.
Ocular light exposure has important influences on human health and well-being through modulation of circadian rhythms and sleep, as well as neuroendocrine and cognitive functions. Prevailing patterns ...of light exposure do not optimally engage these actions for many individuals, but advances in our understanding of the underpinning mechanisms and emerging lighting technologies now present opportunities to adjust lighting to promote optimal physical and mental health and performance. A newly developed, international standard provides a SI-compliant way of quantifying the influence of light on the intrinsically photosensitive, melanopsin-expressing, retinal neurons that mediate these effects. The present report provides recommendations for lighting, based on an expert scientific consensus and expressed in an easily measured quantity (melanopic equivalent daylight illuminance (melaponic EDI)) defined within this standard. The recommendations are supported by detailed analysis of the sensitivity of human circadian, neuroendocrine, and alerting responses to ocular light and provide a straightforward framework to inform lighting design and practice.
Management system standards, also called meta‐standards, have been adopted by an increasing number of organizations across the world. Although these management system standards are based on the same ...type of management principles and institutional arrangements, the literature remains scattered, with diverse studies focused on specific standards and published in various journals. The main objective of this paper is to analyse the academic research on meta‐standards through an integrative review intended to shed light on the main conclusions and substantial advances made in this area. This integrative review focuses more specifically on the two main meta‐standards which have been adopted by more than 1.3 million organizations worldwide: ISO 14001 and ISO 9001. The paper contributes insights into the main streams of the literature and current knowledge gaps to be addressed in future research on the various issues related to meta‐standards: global governance, diffusion processes, motivations, benefits of adoption and impacts on performance, internalization, integration, consultancy and auditing.
Hydrogen is currently enjoying a renewed and widespread momentum in many national and international climate strategies. This review paper is focused on analysing the challenges and opportunities that ...are related to green and blue hydrogen, which are at the basis of different perspectives of a potential hydrogen society. While many governments and private companies are putting significant resources on the development of hydrogen technologies, there still remains a high number of unsolved issues, including technical challenges, economic and geopolitical implications. The hydrogen supply chain includes a large number of steps, resulting in additional energy losses, and while much focus is put on hydrogen generation costs, its transport and storage should not be neglected. A low-carbon hydrogen economy offers promising opportunities not only to fight climate change, but also to enhance energy security and develop local industries in many countries. However, to face the huge challenges of a transition towards a zero-carbon energy system, all available technologies should be allowed to contribute based on measurable indicators, which require a strong international consensus based on transparent standards and targets.
Research under China’s personal information law Li, Xiaojie; Cong, Yali; Liu, Ruishuang
Science (American Association for the Advancement of Science),
11/2022, Volume:
378, Issue:
6621
Journal Article
Peer reviewed
The new law may present obstacles to some kinds of research
The Personal Information Protection Law (PIPL) that came into effect in the Peoples Republic of China (PRC) in November 2021 is in line ...with many international standards because it was designed by referring to jurisdictions of other nations, especially the provisions of the European Union (EU) General Data Protection Regulation (GDPR). Thus, the fundamental principles of the PIPL—such as lawfulness, fairness, transparency, accuracy, and purpose limitation—are now broadly in line with the GDPR. However, China has not used “academic derogation” or “academic exemptions” as have been used in European nations, the United States, and Australia to reconcile the protection of personal data rights with scientific research freedom in data processing (
1
). We provide here a general overview of the effect of the PIPL on ongoing and future transnational scientific research through a legal analysis of its provisions, and we suggest feasible solutions for challenges brought by the PIPL to transnational scientific research.
Whole genome sequencing (WGS) of Mycobacterium tuberculosis has rapidly progressed from a research tool to a clinical application for the diagnosis and management of tuberculosis and in public health ...surveillance. This development has been facilitated by drastic drops in cost, advances in technology and concerted efforts to translate sequencing data into actionable information. There is, however, a risk that, in the absence of a consensus and international standards, the widespread use of WGS technology may result in data and processes that lack harmonization, comparability and validation. In this Review, we outline the current landscape of WGS pipelines and applications, and set out best practices for M. tuberculosis WGS, including standards for bioinformatics pipelines, curated repositories of resistance-causing variants, phylogenetic analyses, quality control and standardized reporting.
Hydrogen can be produced from many different renewable and non-renewable feedstocks and technological pathways, with widely varying greenhouse gas emissions. For hydrogen to have a role in future ...low-carbon energy systems, it is necessary to demonstrate that it has sufficiently low carbon emissions. This paper explores how green hydrogen has been defined, reviews nascent green hydrogen characterisation initiatives, and highlights the main challenges that standards and guarantee of origin schemes must overcome to develop a market for green hydrogen.
Most existing green hydrogen initiatives are in Europe. In anticipation of a future market for green hydrogen, international standards are starting to be discussed by national and international standardisation organisations and policy makers. A range of approaches have been taken to defining green hydrogen and guarantees of origin. These vary on whether green hydrogen must be produced from renewable energy, on the boundaries of the carbon accounting system, the emission thresholds at which hydrogen is considered green, and on which feedstocks and production technologies are included in the scheme. Decisions on these factors are often influenced by other national and international standards, and the legal framework in which the green hydrogen supply chain operates.
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•There is not a universally accepted definition for green hydrogen.•Several green characterisation initiatives are under development.•Guarantees of origin demonstrate to consumers that they are using green hydrogen.•Harmonisation of guarantees of origin would facilitate international trade.•Policies must be aligned with those of other energy carriers to avoid discrimination.
ObjectivesGlucocorticosteroids (GC) are the only treatment recommended in the International Standards of Care for Duchenne Muscular Dystrophy (DMD). Despite this, there is significant variability in ...the type, regime and dose DMD boys are recorded on. Work is ongoing to understand the relative long-term efficacy and side-effects of different GC types and regimes. This study aims to describe the change in prescribing patterns of GCs in the UK’s NorthStar network over the past 10 years.MethodsThe NorthStar database prospectively collects longitudinal data from children with DMD followed in all 24 paediatric neuromuscular centres in the UK. A cohort of patients, with visits recorded between January 2012 and July 2022, was analysed to understand the variability in GC prescribing patterns. The relative GC starting age, types and regimes in 2012 and 2021 (the last complete year of data collection) are presented. For patients recorded as on ‘other’ regimes, the individual prescribing neuromuscular centres were contacted and the responses aggregated.ResultsGC data was available for 1,090 patients. 73% of patients (800) were recorded as taking GC’s, the other 290 were GC naïve. The median time from DMD diagnosis to initiation of GC treatment was 1.45 years IQR 0.59, 3.05. The median age (in years) of starting GC was 5.69 IQR 4.88, 6.76 . The median age of GC starting has decreased over time, with those starting in 2021 starting younger than those starting in 2012. More patients were recorded on prednisolone (544) compared to deflazacort (302) across time, but patients were significantly more likely to be on deflazacort in 2021 than in 2012 (p<0.001). The most common regime was daily (526 patients were prescribed a daily regime; 376 were prescribed the intermittent 10-day-on, 10-day-off regime; 72 patients were prescribed an ‘other’ regime). GC regime prescribing patterns have changed significantly with time; daily GC regimes were recorded in 48% of assessments in 2012, but 67% in 2021 (p<0.001). For those documented as taking ‘other’ regimes, the alternate day regime was used in 50% of cases whose neuromuscular centre was successfully contacted.ConclusionsDaily prednisolone is the most commonly prescribed GC in the UK, however use of deflazacort is increasing. Since the introduction of the international standards of care for treatment of DMD, use of ‘other’ regimes have become less common.
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