Can databases facilitate accountability? The case of Australian mercury accounting via the National Pollutant Inventory

Ullah, Md. Hafij; Hazelton, James; Nelson, Peter F.

doi:10.1108/aaaj-11-2017-3232

Cited by 3 publications

(2 citation statements)

References 81 publications

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“…Rather, we take the position that providing contextual water information will serve the public interest, and therefore an important question is whether the revisions to GRI 303 will contribute to that objective. Similarly, whilst we acknowledge that organisational sustainability reports are not the onlyor even the bestreporting approach to drive organisational change (Leong and Hazelton, 2019;Tello et al, 2019;Ullah et al, 2021), we suggest that such reporting can nevertheless play an important role. Consequently, our research questions examine the clarity of the concept of water stress and the approach to operationalising this concept recommended by GRI 303.…”

Section: Corporate Water Reportingmentioning

confidence: 77%

Will the revisions to GRI 303 improve corporate water reporting? The challenges of defining and operationalising “water stress”

Hewawithana

Hazelton

Walkerden

et al. 2021

MEDAR

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Purpose This paper aims to examine whether the disclosure obligations in areas of water stress required under the revised Global Reporting Initiative standard (GRI) 303 Water and Effluents, 2018 will improve the quality of corporate water reporting. As a key new requirement is to disclose the impact of water withdrawals from (and discharges to) areas experiencing water stress, the authors examine the ambiguity of the term “water stress” and the extent to which following the GRI’s guidance to use the Aqueduct Water Risk Atlas and/or the Water Risk Filter will enable quality corporate water reporting. Design/methodology/approach The study is informed by the notion of public interest reporting, on the basis that the provision of contextual water information is in the public interest. To explore the ambiguity of the term “water stress”, the authors conduct a semi-systematic review of hydrology literature on water stress and water stress indices. To explore the efficacy of using the Aqueduct Water Risk Atlas and/or the Water Risk Filter, the authors review the operation and underlying data sources of both databases. Findings The term “water stress” has a range of definitions and the indicators of water stress encompass a wide variety of differing factors. The Aqueduct Water Risk Atlas and the Water Risk Filter use a combination of different risk indicators and are based on source data of varying quality and granularity. Further, different weightings of water risk information are available to the user, which yield different evaluations of water stress. A variety of approaches are permitted under GRI 303. Practical implications Effective implementation of GRI 303 may be impeded by the ambiguity of the term “water stress”, varying quality and availability of the water stress information and the fact that different water stress calculation options are offered by the water databases. The authors suggest that the GRI closely monitor compliance, implementation approaches and scientific developments in relation to the water stress requirements with a view to providing further guidance and improving future iterations of the standard. Originality/value Whilst there have been many calls for improved contextual water reporting, few previous studies have explored the challenges to implementing reporting requirements related to the determination of “water stress”.

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Section: Corporate Water Reportingmentioning

confidence: 77%

Will the revisions to GRI 303 improve corporate water reporting? The challenges of defining and operationalising “water stress”

Hewawithana

Hazelton

Walkerden

et al. 2021

MEDAR

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“…4 . Ensuring accountability, by addressing understandability, accuracy, verifiability, comparability, timeliness, and completeness and resourcing issues (Ullah et al ., 2021) .…”

Section: Discussionmentioning

confidence: 99%

When Artificial Intelligence Fails

Rodrigues,

Resseguier,

Santiago

2023

PGAF

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Diverse initiatives promote the responsible development, deployment and use of Artificial Intelligence (AI). AI incident databases have emerged as a valuable and timely learning resource and tool in AI governance. This article assesses the value of such databases and outlines how this value can be enhanced. It reviews four databases: the AI Incident Database, the AI, Algorithmic, and Automation Incidents and Controversies Repository, the AI Incident Tracker and Where in the World Is AI. The article provides a descriptive analysis of these databases, examines their objectives, and locates them within the landscape of initiatives that advance responsible AI. It reflects on their primary objective, i.e. learning from mistakes to avoid them in the future, and explores how they might benefit diverse stakeholders. The article supports the broader uptake of these databases and recommends four key actions to enhance their value.

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An analysis of the use of 3D game engine technology in visualising sustainability data

Muhammad,

Hazelton

2024

MEDAR

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Purpose Responding to calls for accountants to engage with modern technologies and explore data visualisation within a three-dimensional (3D) environment, this study aims to explore whether social and environmental accounting (SEA) data visualisation is a promising use case for 3D game engine technology. Design/methodology/approach Drawing on visual perception and embodiment theories, this study uses photo-elicitation, a qualitative research method, to explore the usefulness of two-dimensional (2D) and 3D visualisations of sustainability information in a 3D virtual environment. This study provides three stimuli: numerical data, 2D visualisations and 3D visualisations, and asks open-ended questions regarding future applications. Twelve semi-structured interviews were conducted with academics, preparers and users of sustainability reports to obtain responses to these stimuli. Findings The key finding is that visualisation of SEA information may indeed be a strong use case for 3D game technology, but only for certain data and for certain audiences. Presenting information within a 3D virtual environment offered enhanced engagement and contextual understanding but reduced navigation speed and data clarity. Participants were enthusiastic about the potential of a museum-like experience, incorporating interactivity and community, but felt that the appropriate audience was more likely to be novices than experts. Practical implications This study suggests that deploying 3D game engine technology can be a powerful tool for presenting sustainability information but requires significant resources. The optimum audience is likely to be novices, and a key design principle is to ensure the virtual environment supports, rather than overwhelms, the information presented within that environment. Originality/value This study introduces a novel application of 3D visualisation technology within the SEA context, offering original insights into its potential to enhance user understanding and decision-making capabilities. This study highlights the technology’s value not as a replacement for traditional reporting but as a supplementary educational tool. The study also provides a novel setting for the photo-elicitation method, demonstrating this approach’s utility in a 3D environment.

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Can databases facilitate accountability? The case of Australian mercury accounting via the National Pollutant Inventory

Cited by 3 publications

References 81 publications

Will the revisions to GRI 303 improve corporate water reporting? The challenges of defining and operationalising “water stress”

Will the revisions to GRI 303 improve corporate water reporting? The challenges of defining and operationalising “water stress”

When Artificial Intelligence Fails

An analysis of the use of 3D game engine technology in visualising sustainability data

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