Protection of Objects of Historical and Cultural Heritage: Legal Problems and the Application of Information Technologies

Auganbai, A.; Kalymbek, Bakytzhan; Shulanbekova, G.K.; Urisbaeva, A.A.; Yerezhepkyzy, Roza

doi:10.3233/epl-190191

Cited by 4 publications

(1 citation statement)

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“…The literature analyzed confirms that improvement in the quality and quantity of ESG data will bring benefits to capital markets in the form of higher liquidity, lower cost of capital, and a better allocation of capital (La Notte, 2022;Reidsma et al, 2015;Lutfi et al, 2022). Studies also pointed to the fact that corporate disclosure is accompanied by additional commercial and legal costs (Amel-Zadeh and Serafeim, 2018;Auganbai, et al, 2019;Ghosh and Wolf, 2021). The preparation of mandatory ESG reporting will pose difficulties in its implementation in terms of the definition of ESG standards, the materiality of disclosure of ESG data, and the use of standard wording in firms as a means of evading the essence of the issue and the difficulties of enforcement (Pedersen, et al, 2021).…”

Section: Review Of Literaturementioning

confidence: 79%

Adaptive management reporting system in inter-organizational relations of agricultural enterprises according to ESG principles

Khoruzhy

Katkov

Romanova

et al. 2022

J Infrastruct Policy Dev

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Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

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Section: Review Of Literaturementioning

confidence: 79%

Adaptive management reporting system in inter-organizational relations of agricultural enterprises according to ESG principles

Khoruzhy

Katkov

Romanova

et al. 2022

J Infrastruct Policy Dev

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Heritage, Law, and Communities: BRI and Archaeological Impact in Kazakhstan

Dupuy

Collins

Bekenova

2022

The Historic Environment: Policy & Practice

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Democratically digging together: A study of archaeology and civil society

Collins,

Doumani Dupuy,

Zamanbekova

2024

Journal of Eurasian Studies

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Protecting archaeological sites increases the sense of belonging among the population. Political culture in authoritarian countries limits citizens’ opportunities for freedom of action and civic engagement. The authorities may perceive such engagement as a threat to the regime. Nevertheless, civic activism in protecting archaeological sites can provide an opportunity to increase the role of civil society in policymaking. This article interrogates civil society’s role concerning archaeology and its preservation in Kazakhstan. It considers three cases of how local communities participate in archaeological projects and their protection. It concludes that the degree of community involvement and the number of people involved in rural and urban settings differ. Kazakhstan occasionally manifests vigorous civic activity on archaeological issues at the national level. However, a certain level of resistance may demonstrate the potential for democratic development, with archaeology as one of the practical tools of civil liberty at the grassroot level.

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Protection of Objects of Historical and Cultural Heritage: Legal Problems and the Application of Information Technologies

Cited by 4 publications

References 0 publications

Adaptive management reporting system in inter-organizational relations of agricultural enterprises according to ESG principles

Adaptive management reporting system in inter-organizational relations of agricultural enterprises according to ESG principles

Heritage, Law, and Communities: BRI and Archaeological Impact in Kazakhstan

Democratically digging together: A study of archaeology and civil society

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