...Guidance provided in this Document for the Oil and Gas Sector Human Rights Society Product Responsibility 43 47 52 Preface Sustainable Development and the Transparency Imperative General Reporting Notes Data Gathering Report Form and Frequency Assurance 10 Glossary of Terms Acknowledgments 12 12 13 14 54 54 55 56 58 Introduction Introductory Section for the Oil and Gas Sector Overview of Sustainability Reporting The Purpose of a Sustainability Report Orientation to the GRI Reporting Framework Orientation to the GRI Guidelines Applying the Guidelines Part 1 Defining Report Content, Quality, and Boundary Guidance for Defining Report Content Principles for Defining Report Content Principles for Defining Report Quality Guidance for Report Boundary Setting 16 17 22 26 Part 2 Standard Disclosures Strategy and Profile 1. Strategy and Analysis 2. Organizational Profile 3. Report Parameters 4. Governance, Commitments, and Engagement 5. Management Approach and Performance Indicators Economic Environmental Social: Labor Practices and Decent Work 40 29 29 30 30 31 33 34 36 Version 3.1/OGSS Final version 1 RG Sustainability Reporting Guidelines & OGSS Oil and Gas Sector Supplement Overview of the Guidance included in this Document for the Oil and Gas Sector Supplement Throughout this document, oil and gas sector-specific materials are highlighted using the following symbols: Denotes sector-specific text or commentary on existing G3.1 Guidelines...
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...Human Service Scenario Analysis Akia Forward BSHS 321 September 27, 2012 Amanda Standfield Human Service Scenario Analysis A Human Service Worker must be able to recognize, understand, and work through most situations that may come his or her way. The scenario analysis in this paper will concentrate on the Human service workers personal communication style, effective working relationship with the client and his or her family, any personal disclosure or boundary issues, attending behaviors, helping techniques, non-verbal communication, special communication needs, cultural specifics sensitivities, boundary issues, helping and learning techniques, types of groups related to the clients’ scenario, and any recommendations for client to be part of a group or receive individual help. Clara Hernandez is a 5-year old Hispanic female living in Boston, Massachusetts. She has missed many days of school because she is sick often. Her parents start to think Clara has more than a common cold so they take her to see her doctor. After multiple tests, Clara was told she has Acute Lymphoblastic Leukemia (ALL). ALL is a type of leukemia that starts from white blood cells in the bone marrow. It invades the blood and can spread throughout the body to other organs, such as the liver, spleen, and lymph nodes ("Acute Lymphoblastic Leukemia", 2005-2012). This type of leukemia can spread fast if it is not caught early and treated aggressively. This is a deadly disease, but...
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...Work 30 (2008) 311–316 IOS Press 311 Disclosure of mental health Kathy Hatchard∗ Hatchard Rehabilitation, Penticton, British Columbia, Canada Abstract. As today’s workplaces strive toward a climate of inclusiveness for persons with disabilities, much work remains for employers in developing a process to achieve this ideal. While survivors of mental illness are encouraged to disclose related concerns to their employer, such sharing of personal information remains daunting. Similarly, employers attempting to assist the process are often awed by the extent of collaborations involved in integrating employees with mental health issues back to work as well as concern about compliance with human rights legislation. Needed accommodations in terms of approach to the work itself are often simple; however substantiating the need for adjustments is more complex. This case study introduces a model to support the development of shared goals and shared understandings for return to work (RTW) among workers with mental health concerns, employers, co-workers and therapists. The model of occupational competence is used as a basis to guide dialogue, identify challenges and generate solutions that take into consideration a worker’s preferences, sensitivities, culture and capacities in relationship to the occupational demands in a given workplace environment. A case study is used to demonstrate the potential utility of the model in assisting stakeholders to strengthen collaborations and...
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...Introduction (Corporate Social Responsibility and the impact it has on society at a global level is studied (discussed/investigated) as we look at whether current regulations are sufficient or mandatory regulations are required in order to sustain our environment in the future.) Since the 1990’s there has been an increasing trend for companies to provide information regarding the environmental implications of their operations (Gozali et al., 2002). This has arisen due to the increasing importance of environmental issues worldwide, and as such there is increased discussion on whether environmental reporting should become regulated internationally or continue to remain voluntary. The environment disclosures are generally through a sustainability report, which may also include the social and economic performance of an organisation. This is commonly referred to as triple bottom–line reporting, and is tied together closely with the term Corporate Social Responsibility. What is Corporate Social Responsibility? While sustainable development is most commonly defined as ‘development that meets the needs of the present world without compromising the ability of future generations to meet their own needs’ (World Commission on Environment and Development – Brundtland Report, 1987), Corporate Social Responsibility focuses on the mission and values of an organisation and its obligations and impacts on a wider range of stakeholders. (CSR (promotes) principles are for sustainability...
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...the Nightingale Pledge “I promise to do all in my power to maintain and elevate the standard of my profession, and hold in confidence all personal matters committed to my keeping and all family affairs coming to my knowledge in the practice of my calling” (Gretter, 2012). The duty continues today, with hospital policies, state regulations, and federal law aimed at protecting patients’ confidentiality. Critical care providers are often privy to confidential information in the course of clinical practice. The dilemma may arise when confidential information is requested by family members or friends of the patient. Although at times it seems that regulations and laws are so stringent that any disclosure of health care information is forbidden, it may be necessary and appropriate to make disclosures, and the current regulations and laws support the professional judgment in communicating patients’ health information (Wielawski, 2009). Privacy is limited access to a person, the person’s body, conversations, bodily functions or objects immediately associated with the person. Because people have different beliefs and values about...
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...Dave A Johnson Bus-340 Ethical & Legal Issues in Business The Legal, Ethical, and Technological Conerns in Business November 20, 2011 The legal, Ethical, and Technological Concerns in Business Introduction The domain of business ethics describe the ethical responsibilities and set the moral boundaries in perspective of doing the particular business in the particular scenario. Furthermore, the domain of business ethics also analyzes the controversies that keep arises from time to time. These controversies are generally multidimensional such as violation of employees’ rights, discrimination in the job, whistle blowing and questionable activities by corporate officials. Ethics and the importance of ethical decision making have become increasingly important because of the pressure on corporate executives by shareholders, creditors and other parties affected by financial performances. It is therefore not new that a study of management companies found that nearly three-quarters of respondents felt that the unethical behavior such as personal trading, insider trading and fraudulent financial reporting are areas of high interest. Expectations of high standards of ethical business behavior are rising; companies are exposed to legal and economic sanctions for the continuation of immoral and illegal behavior. Indeed, some companies have ethical leadership in the market as a central part of their business strategy. They believe...
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...SOCIALLY RESPONSIBLE INVESTING: THE MATURING OF FINANCIAL ANALYSIS Brenda Plant Can one get rich by being responsible? Yes, one can: “To look beyond the investment bottom line does not imply forgetting profits,” says Brenda Plant. To help shed light on this issue, she reviews the state of socially responsible investment in Canada, the evidence regarding its economic performance and the strategies available to implement it. She observes that the financial community remains skeptical and ill-prepared to provide that type of service and that, overall, Canada is lagging behind. To keep pace with other jurisdictions world wide, she recommends that Canada amalgamate the multitude of securities regulators into a single national body. Peut-on à la fois s’enrichir et être socialement responsable ? Oui, croit Brenda Plant : « On peut voir au-delà du rendement d’un placement sans nécessairement renoncer aux profits », dit-elle. Pour éclairer la question, elle analyse l’état des investissements socialement responsables au Canada, leur rendement et les stratégies favorisant leur implantation. Les milieux financiers restent sceptiques à leur égard et mal préparés pour offrir ce service, observe-t-elle, et, d'une manière générale, le Canada accuse en la matière du retard par rapport à d’autres pays. Pour rattraper ce retard, elle propose du fusionner en un seul organisme national la multitude des organismes de réglementation du commerce des valeurs mobilières. T he recent crisis in confidence...
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...India, Indian cement industry is a market of opportunities waiting to be tapped. However, at the same time cement industry is also experiencing a surge in demand. Production of Cement will always release carbon dioxide and change in the climate of the earth that is why despite its profitability, the cement industry faces many challenges regarding environmental concerns and sustainability issues. In order to minimize the impact of all of the above mentioned issues, it is clear that the cement and construction industry will have to adapt to remain sustainable and in this process a number of innovative and new practices have to be adopted. The objective of this paper is to analyze the gap between the existing reporting practices and level of disclosure desired by stakeholders of cement companies and to identify the areas...
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...GOVERNMENTAL STANDARD SEniNG IN PERSPECTIVE The author examines the need tor a single body to set rules. by Michael H. Granof The problems of financial reporting by governmental units are unique and as a consequence the models for standards are not necessarily comparable nor can parallels always be drawn between governmental and corporate reporting. This article examines the differences between user requirements and explores the necessity for standard setting by a single body. First of ali, the sources from which investors derive information regarding securities of municipalities appear to be different from those of other types of organizations. Although there have been few research efforts to identify the factors which influence investor decisions to buy or sell specific municipal issues, it is believed that the bond rating assigned by Moody's or Standard & Poor's is the single most significant element. Available statistical evidence indicates a close correlation between the rating assigned to a bond and the price at which it is sold in the market. An improvement of one grade on the rating scale has been associated with a reduction in interest rate from 28 to 40 basis points (hundredths of a percent in interest rate).' Moreover, government securities are 1 Derived from tables in John E. Petersen, The Rating Game (New York: Twentieth Cenlury Fund, 1974), p.44. MICHAEL H. GRANOF, CPA. PhD., is associate professor of accounting at the University of Texas at Austin. He is currently...
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...ANALYSIS PAPER DRAFT 1 Annotated Outline Part 1 – Analysis of Work Environment A. Identify a potential or current work environment My professional role is the director of a faith base substance abuse residential recovery organization in Kansas City, Missouri for homeless women, committed to overcoming their addiction and becoming responsible, productive drug and alcohol free members of the community. Author’s Tsai, Rosenheck, Kasprow & Mcquire (2012) study differentiated between programs that were once religious but are now secular from programs that have always been secular and programs that currently have a religious orientation. As a director for a non-profit organization and private business owner, this organization is to be considered a “service provider” facility, working directly to house, heal, feed, clothe, and educate females experiencing homelessness. Supervise a staff of 10, including an assistant director. B. Describe the population The organization would provide services to 30 single females in a Bible-based residential recovery program. Funded by Federal, State, City and private funders. The funding will be used for staff salary, food, utilities, up keep of the building, etc. Females would range from 25-45 years of age. C. Identify the appropriate code of professional ethics Ethical Standards of Human Service Professionals (2015), Retrieved from http://www.nationalhumanservices.org/ethical-standards-for-hs-professionals ...
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...each other, they grow farther apart in their marriage. If married couples have the opportunity to identify the causes of marital discord, they will develop healthier ways to resolve the complex issues within their marriage. In general, all couples have dealt with issues with finance, parenting, and domestic duties. This case study analysis will discuss the facilitator’s report of the relationship dynamics of a conflicted couple, Steve and Cindy. This analysis will focus on the identification of key strengths and weaknesses between the couple, how the couple’s personalities might be influencing their situation, and developing a strategy to counsel and support the couple. This analysis will highlight conflict resolution skills that the couple may be able to employ as a way to build upon their foundation within their marriage. Case Study 2: Steve and Cindy Introduction When a couple enters marital counseling, they are seeking to identify potential relationship issues and resolve complicated conflicts. In counseling, counselors help couples focus on the dynamics of their relationship. Couples also focus on concepts of self-awareness and self-improvement. In this case study, Steve and Cindy enter couples counseling to determine the source of their conflict within their relationship. The couple chose to take an...
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...Using ‘Person Centred’ Communication Skills and Models to Help Clients Admitted for the First Time to a Mental Health Hospital Introduction Communication is one way of exchanging information and feelings from one person to another (Bach and Grant 2009). It is transmitted through verbal and non-verbal behaviour. Communication is an essential and fundamental aspect of nursing care (Timmins 2011). It is a major and important part of daily nursing practice in the nurse-client relationship (Sheldon et al. 2006). Communication in nursing is unique and it is different from communication between healthcare providers because nurses are at the start of the healthcare service as they spend more time with the client than other healthcare professionals (McCabe and Timmins 2006). Therefore, nurses have to pay more attention to improving their communication skills for better client care. In order to establish a positive relationship with the client, it is necessary to communicate effectively and subsequently improve the quality of nursing care (McCabe and Timmins 2006). Effective communication is key to a therapeutic relationship with the client. It is defined as a ''purposeful form of communication used in the helping relationship'' (Ruesch 1961 cited in Arnold and Boggs 2007, p18). It is developed by the nurse for the purpose of assessing, planning, implementing and evaluating client care (Arnold and Boggs 2007). The establishment of a nurse-client relationship was a key element...
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...Dennis C. Ramdawah ENG 4300 Professor J. Desalvo March 30, 2012 In writing about the literary styles of Jean-Jacques Rousseau and Jane Austen, there are subtle comparisons and contrast the reader draws upon to decipher the ideological content of these two writers’ works. Rousseau’s, The Confessions and Austen’s Pride and Prejudice exhibit the sensibility of nature in one perspective and the hierarchy of an aristocratic culture too long forgotten. Moreover, these writers draw upon natural life experiences to showcase their thoughts on humanity, life, love and nature as a whole. They both employ these two definitive factors throughout their respective works. Their writing reflects their passionate relationship during the Romantic period and why they became influential artisans of that era. Rousseau’s most influential work, The Social Contract, discusses the origins of government and states emphatically that laws cannot be made if the people do not agree upon them. These thoughts on government were light years ahead of his time and for citizens of the Romantic period. Additionally, Rousseau argued that children should live and play and enjoy the outdoors and their learning should coincide with them during these stages of development. He bore his development as a child emotionally through his experiences with nature. He thought nature should have an impact in literature. These same influences are the kindling flames of the Romantic movement that spread from England to abroad....
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...Unit-4 (ICS -305) Information security Information security (ISec) describes activities that relate to the protection of information and information infrastructure assets against the risks of loss, misuse, disclosure or damage. Standards that are available to assist organizations implement the appropriate programs and controls to mitigate these risks are for example BS7799/ISO 17799, Information Technology Infrastructure Library and COBIT. Information security management (ISM) describes controls that an organization needs to implement to ensure that it is sensibly managing these risks. Security Challenges The risks to these assets can be calculated by analysis of the following issues: Threats to your assets. These are unwanted events that could cause the intentional or accidental loss, damage or misuse of the assets Vulnerabilities. How vulnerable (prone or weak) your assets are to attack Impact. The magnitude of the potential loss or the seriousness of the event. Security services Information Security Governance, Information Security Governance or ISG, is a subset discipline of Corporate Governance focused on information Security systems and their performance and risk management. Establish and maintain a framework to provide assurance that information security strategies are aligned with business objectives and consistent with applicable laws and regulations Develop the information security strategy in support of business strategy and...
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...debate of rights often based on the free speech protected by the First Amendment. People neglected that the free express of political petition is also a basic right acknowledged by the Universal Declaration of Human rights. Thus, I will examine this argument in the article from a broad to narrow scope. This article will analyze the campaign finance regulation’s failure from a right perspective. The article will demonstrate that some moral theorists divide rights into positive and negative categories which create distinctive correlative duties. This article will argue that the present restriction is actually infringe people’s rights and goes against with Universal Declaration of Human rights and the First Amendment. Moreover, the compel disclosure of donor’s information violates people’ s right to privacy, thus, such an act by government may be over regulated. Part 1 of this article will introduce a brief history of how the United States campaign finance reform moves at several significant points and cases. Part 2 will introduce the definition of a right from various moral and legal perspectives. Part 3 will examine the failure of right from the universal basic right narrow down to the United States’ free speech and right to privacy. Finally, Part 4 will conclude by outlining the...
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