The Experts below are selected from a list of 16062 Experts worldwide ranked by ideXlab platform

Terry A Taylor - One of the best experts on this subject based on the ideXlab platform.

  • supplier evasion of a buyer s audit implications for motivating supplier social and environmental responsibility
    Research Papers, 2015
    Co-Authors: Erica L Plambeck, Terry A Taylor
    Abstract:

    Deadly factory fires. Illegal pollution. Injured workers. Many brands have recently been tarnished by publicity of suppliers' labor and environmental violations. This paper provides guidance to buyers as to how they can motivate their suppliers to comply with labor and environmental standards. Obvious approaches (increasing auditing, making it more difficult for the supplier to deceive an auditor, publicizing negative audit reports) can be counterproductive. Less obvious approaches (squeezing the supplier's margin by reducing the price paid to the supplier or increasing wages for workers, precommitment to a low level of auditing) might better motivate supplier Compliance Effort. Even if the buyer ensures that the supplier's facility is compliant (e.g., through direct investment in the facility), the supplier may outsource some production of the buyer's order to unauthorized subcontractors, exposing the buyer to risk of brand damage. The results in the paper also apply to mitigation of unauthorized subcontracting.

  • supplier evasion of a buyer s audit implications for motivating supplier social and environmental responsibility
    Research Papers, 2015
    Co-Authors: Erica L Plambeck, Terry A Taylor
    Abstract:

    Deadly factory fires. Illegal pollution. Injured workers. Many brands have recently been tarnished by publicity of suppliers' labor and environmental violations. This paper provides guidance to buyers as to how they can motivate their suppliers to comply with labor and environmental standards. Obvious approaches (increasing auditing, making it more difficult for the supplier to deceive an auditor, publicizing negative audit reports) can be counterproductive. Less obvious approaches (squeezing the supplier's margin by reducing the price paid to the supplier or increasing wages for workers, precommitment to a low level of auditing) might better motivate supplier Compliance Effort. Even if the buyer ensures that the supplier's facility is compliant (e.g., through direct investment in the facility), the supplier may outsource some production of the buyer's order to unauthorized subcontractors, exposing the buyer to risk of brand damage. The results in the paper also apply to mitigation of unauthorized subcontracting.

Bradley C Karkkainen - One of the best experts on this subject based on the ideXlab platform.

  • toward a smarter nepa monitoring and managing government s environmental performance
    Columbia Law Review, 2002
    Co-Authors: Bradley C Karkkainen
    Abstract:

    The National Environmental Policy Act (NEPA) seeks to improve environmental outcomes by forcing agencies to identify and confront the environmental consequences of their actions, and by opening governmental decisions to public scrutiny. Although NEPA brought important changes to the way government does business, agencies have subsequently adopted a strategy of avoiding NEPA's burdensome information production requirements whenever possible. Because NEPA demands comprehensive, synoptic rationality in the form of an exhaustive, one-time-only set of ex ante predictions of expected environmental impacts (the environmental impact statement, or "EIS"), it places extreme demands on agency resources, generates encyclopedic compilations more notable for their bulk than for their quality, and typically produces a work product too late to influence the agency's course of action. Agencies therefore have strong incentives to avoid producing environmental impact statements by making Findings of No Significant Impact ("FONSIs"), often accompanied by mitigation measures designed to reduce environmental impacts below reportable thresholds ("mitigated FONSIs"). FONSIs and mitigated FONSIs now represent the lion's share of the NEPA Compliance Effort, with EISs confined to a small and declining share of federal agency actions - the exception and not the norm in NEPA practice. Some critics see this avoidance strategy as violating NEPA's spirit if not its letter. In contrast, this Article argues that mitigated FONSIs may produce environmentally beneficial outcomes - albeit through an unintended and largely invisible backdoor mechanism that indirectly accomplishes NEPA's objective of forcing agency managers to consider environmental impacts at the early stages of project design. In this de facto scheme, the EIS functions not as the principal generator of information, but as a penalty default requirement - the costly price an agency must pay if it fails to keep expected environmental impacts below the threshold requiring EIS production. Yet because NEPA does not require follow-up monitoring or verification of predicted impacts, we can have little assurance that the predictions upon which EISs, FONSIs or mitigated FONSIs are predicated are accurate. The Article proposes to retool NEPA to require follow-up monitoring, adaptive mitigation, and an environmental management systems-oriented approach. By shifting the focus of information production from the uncertain and speculative realm of comprehensive ex ante prediction to the pragmatic empiricism of monitoring, measurement, and verification, these tools would enable systematic error detection and correction, early identification of unforeseen circumstances, and better-informed environmental management over the life of the program or project. These proposals are consistent with broader trends in private and public sector environmental management, where systematic monitoring, continuous information feedback, and adaptive decision-making are emerging as the core tools in integrated, dynamic, and responsive environmental management systems.

Erica L Plambeck - One of the best experts on this subject based on the ideXlab platform.

  • supplier evasion of a buyer s audit implications for motivating supplier social and environmental responsibility
    Research Papers, 2015
    Co-Authors: Erica L Plambeck, Terry A Taylor
    Abstract:

    Deadly factory fires. Illegal pollution. Injured workers. Many brands have recently been tarnished by publicity of suppliers' labor and environmental violations. This paper provides guidance to buyers as to how they can motivate their suppliers to comply with labor and environmental standards. Obvious approaches (increasing auditing, making it more difficult for the supplier to deceive an auditor, publicizing negative audit reports) can be counterproductive. Less obvious approaches (squeezing the supplier's margin by reducing the price paid to the supplier or increasing wages for workers, precommitment to a low level of auditing) might better motivate supplier Compliance Effort. Even if the buyer ensures that the supplier's facility is compliant (e.g., through direct investment in the facility), the supplier may outsource some production of the buyer's order to unauthorized subcontractors, exposing the buyer to risk of brand damage. The results in the paper also apply to mitigation of unauthorized subcontracting.

  • supplier evasion of a buyer s audit implications for motivating supplier social and environmental responsibility
    Research Papers, 2015
    Co-Authors: Erica L Plambeck, Terry A Taylor
    Abstract:

    Deadly factory fires. Illegal pollution. Injured workers. Many brands have recently been tarnished by publicity of suppliers' labor and environmental violations. This paper provides guidance to buyers as to how they can motivate their suppliers to comply with labor and environmental standards. Obvious approaches (increasing auditing, making it more difficult for the supplier to deceive an auditor, publicizing negative audit reports) can be counterproductive. Less obvious approaches (squeezing the supplier's margin by reducing the price paid to the supplier or increasing wages for workers, precommitment to a low level of auditing) might better motivate supplier Compliance Effort. Even if the buyer ensures that the supplier's facility is compliant (e.g., through direct investment in the facility), the supplier may outsource some production of the buyer's order to unauthorized subcontractors, exposing the buyer to risk of brand damage. The results in the paper also apply to mitigation of unauthorized subcontracting.

Franz Loewenherz - One of the best experts on this subject based on the ideXlab platform.

  • asset management for ada Compliance using advanced technologies
    Journal of Public Works & Infrastructure, 2010
    Co-Authors: Franz Loewenherz
    Abstract:

    The Americans with Disabilities Act 1990 (ADA), is a landmark civil rights law that prohibits discrimination based on disability. Title II of the ADA requires state and local governments to make their programs and services accessible to persons with disabilities. This requirement extends not only to physical access at government facilities, programs, and events — but also to pedestrian facilities in public rights-of-way. To comply with the ADA, every state and local government is required to prepare a self-evaluation report to identify program access issues. From this, a transition plan is required, with a schedule identifying corrective measures to achieve a barrier-free environment. In 2008, Bellevue (Washington) undertook an ADA sidewalk and curb ramp self-evaluation update to assess its program responsibilities for existing pedestrian facilities in the public rights-of-way. The City employed innovative technologies to document barriers and prioritize improvements where most needed. Implementation of this technology development and Compliance Effort involved a coordinated staffing and funding commitment from the City of Bellevue, Federal Highway Administration, and King County, with technical support from Starodub Inc., an engineering services firm. This case study examines one medium-sized city's approach to conducting a comprehensive asset data inventory and pedestrian facility condition assessment.

Stephen Asante - One of the best experts on this subject based on the ideXlab platform.

  • Compliance with international financial reporting standard 7 ifrs 7 a study of listed banks in ghana
    Research Journal of Finance and Accounting, 2012
    Co-Authors: Gilbert K Amoako, Stephen Asante
    Abstract:

    The aim of this study is to identify the extent to which listed banks in Ghana comply with International Financial Reporting Standards, with particular reference to financial instruments IFRS 7. The level of mandatory Compliance with IFRS 7 was measured using a mandatory disclosure index (MDI) from a self-constructed Compliance checklist. The sample consisted of six listed banks and covers the period 2008 and 2009.The overall results show a high degree of Compliance with IFRS 7, though not absolute.  The study recommends that though the enforcement mechanism seems to be working well in the short-run resulting in high Compliance, Effort should be made to sustain it in the long run. Keywords: IFRS, Compliance, Listed Banks, mandatory disclosure index