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Enduring child labour on Ivory Coast's cocoa farms : practicality of the ILO standards and the missed opportunitiesFoua Bi, Kema Alexis January 2014 (has links)
This thesis examines the enduring nature of child labour on Ivory Coast’s cocoa farms. The thesis shows that the role of the state in promoting instead of inhibiting child labour practices in the Ivory Coast favours the thriving of challenging factors to any prospect of a total abolition. This thesis focuses on the influences of traditions customary practices underpinning the child labour practice. The thesis shows the adverse role of Multinational Corporations operating in Ivory Coast’s cocoa industry. This thesis shows that despite Ivory Coast being a signatory to the ILO Convention on the Worst Forms of Child Labour 1999 (No. 182), the United Nations Convention on the Rights of the Child (1999) as well as other regional and sub-regional legal instruments, the appropriate legal and policy response to child labour has yet to be provided. The thesis, therefore, offers the pedagogic approach as the shifting factor.
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ESG Disclosures & MaterialityArias, Mariakamila 01 January 2019 (has links)
Increasing concern regarding environmental, social, and governance (ESG) impacts are influencing investor decisions. The growing risk of climate change impacts poses a risk to long-term sustainable economic growth and returns. Additionally, increasing societal concern over corporate ESG impacts also poses a risk to corporate efficiency and success. As a result of these increasing risks investors, both retail and institutional, are participating in ESG investment strategies. Such strategies take into account corporate ESG impacts and behaviors, however, ESG information and data is not easily available. This thesis will examine the current ESG investing landscape, more specifically what investors are demanding. For the most part, investors want reliable data that they can use in their investment strategies, however, the ESG information available is insufficient, unreliable, and incomparable as ESG reporting and disclosures are not currently mandated by the Securities and Exchange Commission (SEC). One available solution to this obstacle is the Sustainability Accounting Standards Board (SASB), which guides corporations on how to optimally disclose on its ESG impacts. Unfortunately, this solution on its own is not enough. SEC intervention is clearly needed to enforce and regulate ESG disclosure to avoid the challenges of voluntary ESG reporting. Furthermore, the concept of materiality implies a corporate duty to report on ESG issues as there is strong evidence indicating its influence over investors' decisions. Likewise, the SEC has a duty to regulate this information. While this thesis suggests the SASB framework as a possible solution to the deficiency of ESG information, its goal is not to solve the issue, but rather merely begin the discussion.
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The dynamics of financial reporting practice in an Indonesian insurance company a reflection of Javanese views on an ethical social relationship /Chariri, Anis. January 2006 (has links)
Thesis (Ph.D.)--University of Wollongong, 2006. / Typescript. Includes bibliographical references: page 387-430.
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