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实质性原则在ESG信息披露中的评估与应用
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作者 霍伊力 《当代经理人》 2024年第1期3-13,共11页
实质性原则是企业财务报告中信息披露需要遵循的重要原则。实质性原则的提出和应用缓解了企业财务报告中面临的信息披露复杂繁多且缺乏重点的问题,也有助于投资者快速捕捉和获取所需要的重要信息。随着可持续发展的推进,企业和利益相关... 实质性原则是企业财务报告中信息披露需要遵循的重要原则。实质性原则的提出和应用缓解了企业财务报告中面临的信息披露复杂繁多且缺乏重点的问题,也有助于投资者快速捕捉和获取所需要的重要信息。随着可持续发展的推进,企业和利益相关者意识到环境、社会、治理(ESG)等非财务信息的重要性,实质性原则的应用范围因此逐步扩大至非财务报告和可持续报告中。以可持续发展为主线的ESG实质性兴起,以此为投资者和利益相关者披露有价值的实质性ESG信息。本文从财务实质性的内涵和应用出发,引申出ESG实质性,对ESG实质性的内涵、评估和应用进行阐述和分析。本文认为,ESG实质性的应用存在评估标准不统一、具有动态演变性、评估方法不够完善等问题,并据此提出ESG实质性在未来发展和应用中的若干建议。 展开更多
关键词 财务实质性 ESG实质性 实质性评估 实质性应用 实质性原则
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A New Social and Technological Paradigm to Assess Chronic Patient Management Process: Preliminary Results
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作者 Marco Benvenuto Carmine Viola 《Management Studies》 2017年第6期525-540,共16页
The present research intends to address in a comprehensive, transversal, and interdisciplinary manner the chronic patient management process in the research project named "PRO DOMO SUD" in order to identify operatio... The present research intends to address in a comprehensive, transversal, and interdisciplinary manner the chronic patient management process in the research project named "PRO DOMO SUD" in order to identify operational inefficiencies, thus demonstrating that these are largely attributable to incurred costs and, thus, evaluate possible solutions for providing effective and appropriate responses by healthcare and social services. Can patients/older people be treated, monitored, and managed successfully with mobile and wearable technologies? The project involved three different groups of patients/participants: Patients with heart failure shock in "Home Monitoring Scenario"; Patients with different pathologies in "Virtual Ward Scenario"; Patients with limited mobility due to Neurological and Orthopaedic disease in "Rehabilitation Scenario". Due to the complexity of the issue, the methodological approach adopted must be multidimensional and interdisciplinary, addressing the complexity of the chronic patient from all viewpoints, not reducing it, yet analysing, understanding, rearranging, and managing it in an organic manner. The three different scenarios were allowed to identify several impacts on organizational and clinic management of chronic diseases, the tests showed significant improvements in quality of life of patients enrolled in the project. The data deriving from the three scenario demonstrate that wearable divide and ICT, in general, can empower both patients and physician personnel allowing them to be active part in the chronic disease management process. The PRO DOMO SUD experience derived from the Living Lab, this is a new paradigm for industrial research and development activities which allows the final users to actively collaborate with the designers and technicians in the development and test of new products and services aimed to them. The Living Labs stimulate social innovation by transferring research results from the closed industrial laboratory towards real life contexts where citizens and users become co-developers. 展开更多
关键词 CO-CREATION cost efficiency HTA chronic patients monitoring home monitoring hospital monitoring social innovation
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