This research investigates the development of assured sustainability reports (SRs) during this century's first decade. More specifically, it presents basic descriptive data on a sample of 148 SRs published in 2006 and 2007 and contrasts this sample with the sample discussed in Mock et al. 2007. The prior study examined a sample of 130 assured SRs issued between 2002 and 2004. Both samples provide information about the nature of SRs, allowing us to investigate important questions such as which countries and industries are more likely to have an assurance statement, what levels of assurance are provided, and what factors affect the level of assurance provided.In addition to providing descriptive data relative to the above questions, we run logistic regressions where the dependent variable is whether a Big 4 firm provided the assurance for both periods being considered. Some important differences are observed related to whether the assurance provided applies to both the quantitative and qualitative assertions made in the report (significantly negatively associated with the Big 4 in the
The availability of effective, reliably accessible, and affordable treatments for snakebite envenoming is a critical and long unmet medical need. Recently, small, synthetic toxin-specific inhibitors with oral bioavailability used in conjunction with antivenom have been identified as having the potential to greatly improve outcomes after snakebite. Varespladib, a small, synthetic molecule that broadly and potently inhibits secreted phospholipase A2 (sPLA2s) venom toxins has renewed interest in this class of inhibitors due to its potential utility in the treatment of snakebite envenoming. The development of varespladib and its oral dosage form, varespladib-methyl, has been accelerated by previous clinical development campaigns to treat non-envenoming conditions related to ulcerative colitis, rheumatoid arthritis, asthma, sepsis, and acute coronary syndrome. To date, twenty-nine clinical studies evaluating the safety, pharmacokinetics (PK), and efficacy of varespladib for non-snakebite envenoming conditions have been completed in more than 4600 human subjects, and the drugs were generally well-tolerated and considered safe for use in humans. Since 2016, more than 30 publications describing the structure, function, and efficacy of varespladib have directly addressed its potential for the treatment of snakebite. This review summarizes preclinical findings and outlines the scientific support, the potential limitations, and the next steps in the development of varespladib’s use as a snakebite treatment, which is now in Phase 2 human clinical trials in the United States and India.
This study develops a framework for planning, performing, and evaluating evidence obtained to assess and control the risks of providing assurance on sustainability reports. Sustainability reporting, or corporate sustainability reporting (CSR), provides stakeholders with important information on both financial and nonfinancial factors related to environmental, social, and economic performance. Importantly, the presented framework is developed from both a Bayesian (probability-based theory) and Belief Function (Dempster-Shafer theory) perspective. This facilitates application of the framework to cases where the assurance provider prefers to assess risk in terms of probability versus in terms of beliefs. To demonstrate the application of this framework we evaluate assertions, sub-assertions, and audit evidence relevant to CSR based on the G3 Reporting framework developed by the Global Reporting Initiative (GRI).The paper contributes to the literature in three main areas. First, it demonstrates how evidence-based reasoning can be used for engagements where different levels of assurance are provided for the assertions being audited. Second, it shows how various items of evidence at different levels may be aggregated. Third, it presents a generic theoretical model for assuring information based on belief-based assessments, which is then contrasted with a theoretical model based on probability theory. In contrasting the two approaches, we show that in cases where initial uncertainty is substantial, the use of Dempster-Shafer theory has advantages over probability theory in terms of efficiency in achieving a targeted low level of assurance.
Climate change is real and immediate. The Green New deal (GND) is a set of policies, measures, events and actions designed to bring about systemic change to counter the effects of the catastrophic effects of climate change. These policies, measures, events and actions will deeply impact the accounting profession and the financial statements, since it aims to transform the US economy in a sustainable way by focusing on the long term. This article discusses the effects of GND on financial reporting and disclosure.
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