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281.
Managing materiality: a preliminary examination of the adoption of the new GRI G4 guidelines on materiality within the business community
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The concept of materiality emerged as the most important element in the new G4 guideline on corporate sustainability reporting launched by the Global Reporting Initiative (GRI) in 2013. This commentary paper offers a preliminary examination of the way in which these new guidelines are being adopted within the business community. The paper begins with a short discussion of the GRI guidelines and the enhanced emphasis on materiality, and the paper draws its empirical material from the first 10 companies listed on Google as having published their sustainability reports in accordance with the G4 guidelines. The findings reveal marked variations in the ways, and the extent to which, the selected companies have initially adopted the GR4 guidelines on materiality and that many of the high‐priority material issues identified by these companies are centred on business continuity rather than environmental sustainability issues. Copyright © 2015 John Wiley & Sons, Ltd. 相似文献
282.
Peter Bartlett Mohan Mudigonda Arun Chopra Richard Morriss Steven Jones 《社会福利与家庭法律杂志》2016,38(3):263-286
The Mental Capacity Act 2005 provides a variety of legal mechanisms for people to plan for periods of incapacity for decisions relating to personal care, medical treatment, and financial matters. Little research has however been done to determine the degree to which these are actually implemented, and the approach to such advance planning by service users and professionals. This paper looks at the use of advance planning by people with bipolar disorder, using qualitative and quantitative surveys both of people with bipolar disorder and psychiatrists. The study finds that the mechanisms are under-used in this group, despite official policy in support of them, largely because of a lack of knowledge about them among service users, and there is considerable confusion among service users and professionals alike as to how the mechanisms operate. Recording is at best inconsistent, raising questions as to whether the mechanisms will be followed. 相似文献
283.
Jessica M. Esparza Ph.D. Monnie Michalik M.F.S. Mary Jones Dukes M.S. Patrick Wojtkiewicz Ph.D. 《Journal of forensic sciences》2016,61(Z1):S213-S220
Electrokinetic injection (EI) is the primary method used in forensic laboratories to load amplified PCR product in capillary electrophoresis for short tandem repeat (STR) fragment separation. Because all samples subjected to capillary electrophoresis use internal lane standard (ILS), this study investigated the consequence of varying the volume of ILS and its effects on allele peak heights and number of alleles detected. Results demonstrated that when the volume of ILS is reduced, the average peak height and number of alleles increased, thereby increasing the sensitivity of the detection method. Sizing anomalies were observed; however, they did not adversely affect accuracy and precision. The method developed in this study offers a simple and universal procedure to increase the alleles detected in forensic STR analysis. Reducing the volume of ILS to achieve greater sensitivity is applicable to all STR amplification kits and capillary electrophoresis instruments currently used in forensic DNA analysis. 相似文献
284.
The number of women in the legal profession has grown tremendously over the last 40 years, with women now representing about half of all law school graduates. Despite the decades‐long pipeline of women into the profession, women's representation among law firm partnerships remains dismally low. One key reason identified for women's minority presence among law firm partners is the high level of attrition of women associates from law firms. This high rate of female attrition undermines efforts to achieve gender equality in the legal profession. Using a survey of 1,270 law graduates, we employ piecewise constant exponential hazard regression models to explore gendered career paths from private law practice. Our analysis reveals that, for both men and women, the time leading up to partnership decisions sees many lawyers exit private practice, but women continue to leave private practice long after partnership decisions are made. Gender differences in leaving private practice also surface with reference to cohorts, areas of law, billable hours, firm sizes, and career gaps. Notably, working in criminal law augmented women's risk of leaving private practice, but not for men, while taking time away from practice for reasons other than parental leaves, hastens both men's and women's exits from private practice. 相似文献
285.
Liverpool Law Review - This article reviews and updates the counterintuitive status of non-state territories under the United States constitution. Taking into account the historical interpretation... 相似文献
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Pierce Hayley Jones Melissa S. Holcombe Emley A. 《Journal of youth and adolescence》2022,51(8):1497-1510
Journal of Youth and Adolescence - Adverse childhood experiences (ACEs) are associated with negative health and behavioral outcomes across the life course, yet little is known about the association... 相似文献
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