Gender diversity maturity in the top management of Brazilian state-owned sanitation companies

Global developments and transformations have brought about many changes across various countries, particularly in developing nations, manifested in globalization, the communications revolution, the effects of international agreements, and global economic and trade openness. The emergence of the COVID-19 pandemic is one of the most significant developments experienced worldwide, creating an urgent need for governments to seek effective solutions to meet the needs of their citizens. This study aims to examine the impact of the COVID-19 pandemic on the provision of public services, focusing specifically on the case of the Water and Sanitation Company in Giza, Egypt. The study begins by shedding light on the development and spread of the coronavirus and its effects on the government sector in general and public service delivery in particular, followed by an analysis of the major problems faced by the governmental apparatus. Numerous weaknesses related to administrative and organizational systems were identified. Additionally, the field study assessed and analyzed the impact of the pandemic on public service delivery. This study employed a descriptive-analytical approach to present and analyze the data collected; a total of 126 questionnaires were distributed to senior management and officials at the Water and Sanitation Company in Giza. The study concluded with a presentation of the key findings from the field study, which highlighted a significant lack of sufficient attention to technical or managerial training for employees at the Water and Sanitation Company to cope with the challenges posed by the crisis (with 98% of the sample expressing this view), resulting in an inability to manage administrative and organizational problems and diminishing performance effectiveness. Furthermore, 95% of the sample indicated that poor work performance is linked to inadequate financial returns, necessitating a reconsideration of the wage and incentive system within the public sector. Additionally, the lack of adequate financial resources and support weakens government agencies and limits the willingness of administrative units to expand and develop services for citizens, with this issue ranking third, as noted by 93% of the sample. This ranking logically reflects the most significant problems faced by the administrative apparatus during the COVID-19 crisis

Governments around the globe enact various energy and environmental policies focused on electricity production and consumption, conservation, waste management, water and air pollution, and many others. The public policy approaches to address such issues often lean toward a status quo that favors more powerful actors who sometimes attempt to stifle innovation. This paper reviews the "Punctuated Equilibrium Theory" framework and how it illuminates novel policy changes in an energy and environment context. This paper, entitled, "Punctuating the equilibrium: A lens to understand energy and environmental policy changes," is a unique perspective piece that details a key public policy theory using an energy/environmental lens. The goal of this paper is to outline common attributes of policy change, as highlighted by key terms and interactions. Readers can use this piece to understand and strategize for future energy and environmental policy alterations. Energy policies refer to the suite of governmental actions that address planning, generation, and consumption issues around items such as electricity, transportation, and efficiency. These decisions are sometimes politically contentious, given the complexities and interests from various sides of the stakeholder aisle. Governmental entities often enact various financial incentives, taxation strategies, conservation tactics, and many other policies to best develop solutions for society's energy and environmental future. However, these solutions sometimes require massive shocks to change the historic status quo and bring forth strategies for newer, sustainable energies that have lower environmental and social costs. Many schools of thought illustrate how key events are the stimuli for scientific change innovations toward alternative energy sources. Over the years, the public policy discipline has specifically developed a number of theories to better comprehend changes and these types of governmental decision making processes. Such theoretical frameworks include Rogers' Diffusion of Innovation Theory, Kingdon's Multiple Streams Theory, Lindblom's Incrementalism, and Baumgartner and Jones' Punctuated Equilibrium Theory (PET)1, among others. Downs' Issue-Attention Cycle concept is also relevant as a means to understand the public's attention to an issue and how that stimulates change. Generations of prior scholars have utilized these policy theories in both quantitative and qualitative research. Rogers' Diffusion of Innovation Theory, later termed by scholars as "policy diffusion," is a widely used and relevant approach at framing energy and environmental policy change and adoption. This theory centers on how policies are replicated and spread (ie, best practices) over geographic areas (eg, US states). Rogers categorized different levels of innovation adopters as innovators, early adopters, early majority, later majority, and laggards. Such diffusion of innovation occurs over time, meaning that there are a number of aspects (eg, the media) that can speed or slow diffusion. Kingdon's Multiple Streams approach explains agenda changes through three "streams" of separate, simultaneous activity surge: problems, policies, and politics. Kingdon's explanation of policy change accommodates some elements of rationalism and incrementalism, which relates to Lindblom's framework, which discussed policy change as evolutionary rather than revolutionary (ie, small incremental changes rather than a few substantial changes). Other theories in this realm include Advocacy Coalitions and Choice Awareness Theory, among others. These frameworks and concepts have proven useful in revealing themes for citizen, group, and governmental actions, though their value varies depending on the policy arena and situation. History is perhaps the most important aspect in understanding energy and environmental policy formulation (eg, certain events have triggered policy change or adoption), and Baumgartner and Jones' PET offers the strongest resource for such a historical narrative. Moreover, it provides the most robust set of predefined phrases (eg, bounded rationality, disproportionate attention, framing, policy monopolies, etc) that help describe how change transpires in the complex realm of energy and environmental policy. Overall, PET can be a useful framework due to the historically radical shifts in policy adoption (eg, US state Renewable Portfolio Standards), and the fact that the United States, for instance, may be at the beginning of another radical shift in policy adoption for more renewable energies. This theory also highlights political power and how institutions (and actors, such as electric utilities) often pursue an energy policy status quo (ie, policy punctuation/adoption can happen, but only via the right set of circumstances). This highly vetted theory is both unique and valuable to the study of energy and environmental policy, particularly in industrialized countries. The phrase "punctuated equilibrium" in the public policy sciences was inspired from its original application in the natural sciences to describe dramatic shifts as opposed to incremental progress in evolution. In the discipline of public policy, equilibrium (ie, balance or stability) is the result of dominance within governmental structures in maintaining the status quo. Therefore, punctuation refers to an actual public policy change or shift using data or viewpoints to alter the decisions of policymakers. In Agendas and Instability in American Politics, scholars Frank Baumgartner and Bryan Jones developed PET as a framework to comprehend policy stability and change. They argued that long periods of policy stability, supplemented by short periods of intense change, can be explained by the important interaction of "policy images" with "policy venues." The concept of "policy images" refers to how policies are discussed and understood by the public and policy elites/experts (ie, they refer to the various perspectives one may have on a public policy issue). In contrast, "policy venues" refer to the establishments that literally make public policy decisions, such as state legislatures on renewable energy incentives. Since public policies affect individuals in dissimilar ways, the public holds diverse images, both positive and negative, of the same policy. In other words, there are various ways in which a policy is understood and discussed. As part of this process, the concept of framing helps explain the way such policy images can be arranged to make them appear technical and relevant only to experts, or linked to wider social values to heighten participation. For instance, to draw interest in the United States, persons often link ideas to the widely accepted values of independence, patriotism, and economic growth. As part of the policy image development, framing is "a mixture of empirical information and emotive appeals."2 Most public policy issues are multifaceted and, therefore, can command a wide range of policy images. For instance, energy policy can be framed in terms of public health, nuisances (eg, wind farm noise or shadow flicker), employment, taxation, the role of corporations, civil liberties, and human rights, among many others. Nevertheless, while there exist various ways to frame the same problem, there is also limited time and vitality to devote to issues. Consequently, highly complex matters are often simplified, with very few issues focused on at any one time at the expense of all the rest. Conversely, policy venues are sets of governmental institutions or actors where authoritative decisions over policy are made. Relevant examples of policy venues include the federal executive branch (in the United States), Congress (United States)/Parliament (United Kingdom), courts, and lower levels of government such as state/province and local jurisdictions. Baumgartner and Jones argue that changes in a policy image can produce changes in policy venue and, reciprocally, venue changes can facilitate image changes. The interaction between venues and images may result in long periods of stability or, in some cases, short periods of intense change. An illustration of an image and venue interaction is the case of the National Environmental Protection Act (NEPA), which was enacted in 1969 in the United States. Around that time, there was a growing concern for nuclear energy technologies by the greater citizenry as a byproduct of World War II, with nuclear anxieties further continuing into the 1950s, 1960s, and 1970s.3 Environmental groups were particularly concerned about nuclear power and the regulatory decisions made by the US federal government, and so they appealed to previously uninvolved members of Congress. Congress became more sympathetic to this new image of environmental policy and passed legislation to regulate business and help develop the federal Environmental Protection Agency (EPA), which was more consistent with the new policy image. This image was advanced in public opinion by the nuclear power plant accident at the Three Mile Island, as many lost confidence in the nuclear industry.4 In essence, persistent opposition by the environmental groups, as well as a key triggering/focusing event, shifted the policy image of nuclear power from a positive one to an overwhelmingly negative one, causing policy and programmatic changes. These changes snowballed into other developments. For instance, in 1977, the US Department of Energy formed as an agency focused on energy and environmental policies and safety in handling nuclear materials.5 In 1986, an event in the Soviet Union at Chernobyl also led to the relative decline of the nuclear power industry and these changing policy images. Consequently, the 1980s and 1990s saw an increased focus, both through policies and programs, on renewable energy technologies such as hydrogen, solar, and wind. The Exxon Valdez oil spill in 1989 added to the increasing image shifts from nuclear and fossil fuel technologies toward the increased exploration of alternative energy sources and more stringent environmental policies.6 Taken as a whole, the past 40 to 50 years in US energy and environmental policy have seen dramatic shifts in attention and policy image emotions, stimulating intense changes. Often, crises such as environmental disasters serve as a triggering event, focusing media, government, and public attention to an issue previously lower (or non-existent) on the policy agenda. Such triggering or focusing events may also act as dramatic symbols of problems that are already rising to greater attention. This inclination to give disproportionate attention to disasters over more routine events allows an opportunity for activists to push forth their long-standing demands. Sometimes, these parties label problems as a crisis "to elevate a concern when facing an environment overloaded with competing claims."7 Venue shopping is the phrase and strategy used to describe this situation of policy images and the seeking of sympathetic policy venues. According to Baumgartner and Jones, this tactic involves the manipulation of policy images in order to push policy debates toward favorable venues. In other words, those who have not succeeded in policy debates will seek supporters in alternative venues such as congressional committees, courts, or even state government agencies. In this quest, the manipulation of policy images explains why an issue is discussed in a particular venue and attracts the interest of the members of such venue. There are commonplace techniques of venue shopping. For example, venue shopping typically works to appeal to a broader audience so that more supportive participants get involved in the debate. Further, attacks to current policies from decision makers occur in other venues aiming to extend their own policy jurisdictions. The study of group-to-government relations has fashioned numerous approaches and an abundance of terms to describe this relationship such as competitive pluralism, state corporatism, sub-government, policy whirlpools, and iron triangles. One intriguing approach is the discussion of policy communities and policy networks as deliberated in PET. Baumgartner and Jones described policy communities as systems of limited participation containing interest groups and persons knowledgeable of a particular policy arena. This suggests a steady, close, and typically concurring relationship between a small number of groups and government. In contrast, policy networks represent a more comprehensive set of associations between interest groups and governments, which contains less stability and agreement. These concepts are illustrated in Table 1. As Table 1 outlines, policy communities are typically protected from the wider political process. This happens since public policies are dissected and analyzed at a level that a limited number of actors have the time or resources to become involved. These policy communities compose of stable relationships between public officials and influential interest groups. These relationships are sustained since the participants share a general agreement or expertise about a policy issue, and, at times, attempt to restrict others interested in the issue. Moreover, individuals involved in policy communities understand that while not all may agree with every decision made, it remains preferable to act in this manner as opposed to seeking larger networks which may diminish their power. In fact, such policy communities are often monopolistic in nature, as institutional structures that develop policy decisions while limiting the entrance of other participants. In turn, monopolistic control over policy venues makes changes in policy images difficult, which weakens the possibilities for policy change. The preservation of the policy monopoly requires an agreement to the same policy image as well as an ability to exclude groups who disagree. A policy issue is often rendered as dull, to minimize external interest, or as technical, requiring a certain level of expertise, specifically to leave out others. Accordingly, policymaking is often incremental and based on prior agreements between a small number of individuals. The monopolistic structure of a policy community can only be altered when new participants with opposing interests make their way into the community. Those excluded from the policy monopolies will attempt to shift the debate by questioning the existing approach and appealing to public officials. New understandings of public policy issues attract new participants to the policy process, which can sometimes weaken the power of policy monopolies. Once more, an example of this occurred when the negative images surrounding nuclear power helped diminish the powerful policy monopoly of the time. Environmental advocates raised the issue in several arenas, and an increased number of individuals were immersed in nuclear policymaking, causing the previous policy monopoly to collapse. Baumgartner and Jones acknowledged that shifting institutional and political environments can influence public policy change, as well as stimulate change in policy via centralized government structures. For instance, Congress in the United States can be either a source of policy stability or a promoter of change; it can work to maintain or destroy policy communities. When Congress pays more attention to a particular policy issue in response to requests, interest groups or executive agencies can force change in congressional behavior toward those issues. Members of Congress can link their interests with those of persons outside of Congress to move the issue to a different policy venue. This framework is also applicable in state legislatures and other forms of government, depending on the structure. The notions of agenda setting and bounded rationality are also fundamental components of PET. Since key decision-makers cannot consider all issues at all times, they disregard most and consider only a few at the top of their particular agenda. Moreover, some public policy issues are much more pressing than others, whereas some require quick actions. For example, economic issues (eg, unemployment) often remain high on the political agenda, while catastrophic events (eg, natural disasters) demand an immediate response. However, since the attention of audiences is limited, and the number of policy issues is seemingly limitless, the importance of each issue is open to various analyses and deliberations. More specifically, agenda setting refers to the aptitude of policymakers to focus on one policy issue while disregarding others. The absence of attention to a majority of policy issues explains why numerous public policies do not change, whereas concentrated periods of attention to other policy issues may stimulate alternative ways to frame and resolve such problems. The concept of bounded rationality suggests that policymakers' ability to implement decisions is inseparable from their objectives (ie, true rationality does not exist). Therefore, even individuals who intend to make rational choices are bound to make satisficing choices in these complex policymaking environments. These political environments of public policy change all point to the key PET concept that political systems can be characterized as both stable and dynamic. Most public policies stay the same for long periods, whereas others change very quickly and dramatically. Alternatively, public policy change in a certain arena may be incremental for several years, yet followed by overwhelming changes which set an entirely new direction for the issue(s) in the future. The aim of PET is to explain these long periods of policy stability punctuated by short, but intense, periods of change, considered on a time and evolution scale, as illustrated in Figure 1.8 The PET approach suggests that powerful political actors attempt to strategically control policy images through rhetoric and symbols in a way that favors their own political goals. Policies remain the same within certain communities since there is limited external interest, or perhaps limited capacity of outside parties to participate. Policies change when adequate external interest, often triggered via key focusing events (eg, an oil spill), initiates the collapse of the policy communities. In this scenario, external attention rises and the issues are considered in a broader environment, where power is more evenly spread and new actors can influence the agenda. If the levels of external pressure gain enough momentum, they may cause major policy punctuations, as opposed to the more common minor policy changes. The increased attention and communication can cause novel approaches to be considered, which may rouse new conflicts between political actors. Overall, with PET, changes in energy and environmental policy can be explained by a successful challenge to policy monopolies. Naturally, the majority of public policies remain unchanged for long periods since policymakers are incapable or reluctant to pay enough attention to them. However, those excluded from monopolies have an interest in challenging or reshaping the dominant way of defining policy problems, which are often triggered or brought to the agenda by focusing events. The successful re-definition of a policy problem prompts an influx of new actors. Previously excluded interest groups can work to attract the attention of decision-makers in other venues through the definition of new policy images. Practitioners working in the energy and environmental arenas can use this framework and analysis to comprehend how policy changes follow a progression of increased attention, venue shopping, and shifting policy images. As individuals come to understand the nature of a policy problem in a different way, more and more become attentive and involved. This growth in outside involvement offers an increased likelihood of an additional shift to a policy image, as new participants discuss new ideas and propose policy solutions (eg, renewable energy mandates). Although most public policy issues display stability, and there are numerous policy communities, they are continually being created and destroyed. Therefore, changing narratives and considering venue shopping may be a strategic approach to enact future, innovative energy and environmental policies. While challenges remain in powerful equilibriums that maintain the status quo, strategies such as attention seeking and public participation may assist in altering the equilibrium. This is greatly heightened with dramatic triggering or focusing events that can be catalysts for stimulating such punctuation. This framework and historical underpinning of policy change offers considerable, practical relevance for those interested in energy and environmental policy issues in terms of how future modifications can be made.

The central question of this research is, "what is the role of state administrative agencies in the innovation and transfer of public policy?" One of the theoretical perspectives of the study of public policy examines the "borrowing" of one nation or U.S. state's policy by another followed by adaptation to the new jurisdiction. The past focus of most of this research has been on legislative policy adoptions. This study draws upon a different perspective, bureaucratic adoptions of public policy.;A two-fold approach is employed, using both quantitative and qualitative research techniques. Information was gathered on both state agencies and their lead officials by telephone, in person, and through written survey instruments. Further documentary data were drawn from a variety of sources on state public health agencies and other political and economic characteristics of individual U.S. states. This information was used in two ways.;First, a detailed depiction describes the professional communication networks of state public health agency officials. The literature on policy transfer assumes the use of such a network, but past research has neither described the network and its mechanisms of communication nor substantiated its existence. The primary finding of this section is that such a communication network exists but that it occurs on an ad hoc rather than systematic basis. This research also demonstrates the importance of various specific communication mechanisms to state public health officials for the transfer of policy and programmatic information.;Secondly, this research addresses the possible differences between legislative and bureaucratic policy adoption. Using OLS regression, two different models of the determinants of policy innovation are tested. A comparison is made between legislative adoption of policy and bureaucratic adoption of policy. The central finding is that the determinants of legislative policy adoption do different from the determinants of bureaucratic policy adoption.;This research demonstrates the importance of examining policy innovation and transfer from the perspective of multiple political and policymaking institutions, in particular, the bureaucracy. It also broadens our understanding of the coalitions of policymakers that exist that create U.S. state public policy.

The downward movement of some Indonesian state-owned companies during the pandemic because of financial problems has resulted in more public scrutiny of the companies. Managers need to take extra caution to prevent the occurrence of financial distress. This study investigated the role of managerial ownership, gender diversity, and intellectual capital in predicting financial distress in state-owned companies. In doing so, three research hypotheses were formulated. Based on the purposive sampling method, 19 state-owned companies in the Indonesia Stock Exchange (IDX) were selected as the research sample. Secondary data from each company's annual report from 2017 to 2020 were documented, resulting in 76 firm-year data as the final sample. The panel data regression was applied to test the hypotheses. A robustness test was also carried out to check the result's consistency. The study reports that intellectual capital had a positive impact in predicting financial distress, while managerial ownership and gender diversity did not affect it. These results may provide insight for managers of state-owned companies to prevent financial distress earlier by increasing their intellectual capital.

This study examined the nexus between green solid waste management and sustainable development among sanitation companies in Hargeisa, Somaliland. This study was anchored on the evolving theory of waste management and employed an explanatory research design. The study targeted 506 employees of sanitation firms working in street cleaning, waste collection, and waste disposal. Stratified and simple random sampling techniques were used to draw a sample of 218 employees. A conceptual model comprising four latent variables was tested using Covariance-based Structural Equation Modeling (CB-SEM). The results indicate that the three green practices of recycling (b=.413, p<.05) and reducing (b=.300, p<.05) are positive and significant predictors of sanitation companies in Hargeisa City. However, reuse (b = 0.180, p > 05) does not significantly predict the firms’ sustainability. These findings imply that sanitation companies in the city can protect the environment and human health by leveraging green waste management practices. Future studies should broaden the scope to include households, as they contribute significantly to waste generation and should be sensitive to green waste management practices.

Diversity is one of the main characteristics of social groups, including work-teams. At the same time, gender is an important aspect of diversity in organizations, and gender diversity deals with the equal representation of men and women in the workplace. This article aims to analyze the issue of gender diversity in the academic sector and to evaluate the organizational maturity of particular universities in gender diversity management. To do so, the method of comparative case studies is used—Polish and Spanish higher education institutions are compared. First of all, the author describes the status of men and women in Poland and in Spain, in general (considering different socio-economic factors). In the next part of the article, the gender structure of employment in both the Polish and the Spanish academic sector is presented. Finally, the analysis of gender diversity in two universities is conducted. Additionally, the author introduces the model of organizational maturity in gender diversity management (OMDM), to evaluate organizational attitudes toward gender diversity and the type of gender diversity policy in universities. The findings reveal that, in both Polish and Spanish societies and economies, there still are barriers that cause inequalities between men and women in the labor market. Considering the situation in the academic sector, it can be said that the gender structure of employment is more balanced in Poland than in Spain. At the same time, the highest positions of full professors are mainly occupied by men both in Poland and in Spain. When analyzing the situation in the organizations, employment is more diverse in the Polish university, but both universities face the same problem—too little representation of women in top job positions. Consequently, both institutions are classified as those which are in the preliminary stage in the model of gender diversity management. This study contributes to a better understanding of the issue of gender diversity by comparing the status of men and women in the academic sector in two countries and in two universities. Additionally, the model of OMDM presented in this article can be a useful tool to assess the policy of gender diversity in different organizations.

Purpose – The purpose of this paper is to contribute to the empirical research on project management (PM) maturity assessments, specifically based on a maturity model. Design/methodology/approach – The empirical data are based on a case study including in-depth interviews with a semi-structured approach, followed by a focus group interview. A survey was distributed within a project-based organisation (PBO) and to client and stakeholder representatives, and then analysed. The organisation in the case study is a project department within a Swedish mining company. Findings – Careful considerations are needed when choosing a PM maturity model (PM3) as the model structure can influence the assessment’s focus. It is also important to include both internal and external project stakeholders in the assessment to achieve an efficiency and effectiveness perspective when analysing PM capabilities. Valid information from an assessment is crucial, therefore, clear communication from management is important in order to motivate the participants in the assessment. Research limitations/implications – Improved understanding for implementing and applying a PM3 contributes to the increased knowledge of drivers, enablers and obstacles when assessing PM maturity, which also creates a basis for further research initiatives. Practical implications – An increased knowledge of drivers, enablers and obstacles should be valuable for practitioners introducing and applying a PM3. Social implications – Projects are a common way of working in many businesses. Activities which aim to improve PM capabilities should contribute to more effective and efficient project performance. Originality/value – This case study gives an in-depth insight into the implementation of a PM3 within a PBO. Through conducting a literature review, it was found that this type of empirical research is rare.

Purpose: The ability of an enterprise to execute projects, using the tools appropriate to do so, is called project maturity. On the other hand, at a higher level of detail, it is seen as the appropriate selection of a portfolio of projects, in such a way that the implementation of given projects is directed to support the goals and strategies of the enterprise, as well as the ability to apply appropriate project management tools and techniques. Accelerating changes in the company's environment, cause them to be forced to implement project management, in order to increase flexibility and standardization, so that activities become more professional. In sum, this translates into better financial health of the enterprise, a better position among competitors and, what is related to this, gaining new markets for their products and services. Project maturity models provide a starting point for conducting an analysis of the current state of the enterprise and indicate the direction or directions in which the enterprise should develop. The purpose of this article is to present the results of a usability analysis of project maturity models for an IT enterprise. The following models are presented in it: PMMM (The Kerzner Project Management Maturity Model) - developed by H. Kerzner; P3M3 (Portfolio, Program and Project Management Maturity Model) - developed by the Office of Government Commerce; OPM3 (Organizational Project Management Maturity Model) - developed by the Project Management Institute; P2MM (PRINCE2 Maturity Model) - developed by the Office of Government Commerce. The essence of project maturity, the project approach and its operation and improvement in management systems is also discussed. Design/methodology/approach: The article is exploratory in nature, and the primary research was conducted using the expert interview method. Research limitations/implications: Future research should focus on further analysis of both design and process maturity models. Practical implications: The research discussed in this article can contribute to further empirical research, including, among other things, the initiation of work on the development of a project maturity model aimed at the IT industry. Social implications: The practical implications of the research involve the possibility of using IT to improve existing maturity models and practical implementation in IT companies. Originality/value: The main value of the article is the analysis of models past IT practitioners, and the overview presented is based on existing and used maturity models. Keywords: project management, project maturity, project maturity models, enterprise maturity. Category of the paper: General review, Research paper.

This paper analyzes the impact of methane emissions taxation on the recovery of the investments required for implementing technologies that use biogas energy in small wastewater treatment plants (WWTPs) in Brazil. It is based on the hypothesis that the adoption of a national methane emission tax policy would encourage small WWTPs to become sustainable power plants. The procedure involved 173 anaerobic plants to analyze: (a) methane production; (b) available useful energy; (c) investments and avoided costs for implementing STHIL system (thermal drying sludge) and motor generator (electricity generation); (d) financial impact for two scenarios (C1: no emissions tax; C2: with tax). Positive environmental and financial results were observed for WWTPs, varying according to the period of time analyzed for both technologies. Investments must be made in cogeneration in anaerobic WWTPs for achieving satisfactory results. Taxation must not be viewed simply as a punitive instrument; on the contrary, it should be seen as a tool to encourage continuous process improvement. The circular economy may support the enlargement of the wastewater collection and treatment system, guaranteeing widespread sanitation conditions in urban areas. However, the actual implementation of a methane emission tax in Brazil still requires many rounds of discussion among sanitation companies, government, and civil society, to establish emission limits, and unit taxes, as well as to consolidate a carbon trade to follow through with this decision in the sanitation sector.

The implementation of Asset management in asset-intensive companies, such as sanitation companies, which depend on the good condition of their assets to carry out their core activities, is essential to guarantee maximum efficiency of their assets for a period of time. longer, by minimizing risks. Sanitation companies that do not carry out efficient asset management and maintenance tend to have a reduced capacity to respond to operational problems, losing control over their material assets, their supply management, perception of equipment failures and difficulty in standardizing services, factors that contribute to increased operational expenses and loss of efficiency. The central point is: how can adequate asset management contribute to extending the useful life of a sanitation company's assets, with a consequent reduction in costs and adequate prioritization of investments? The result of one of Embasa's initiatives to structure asset management processes and support their implementation in the company, the study is the result of the Technical Cooperation Project (PCT), signed between Embasa, the Inter-American Institute for Cooperation on Agriculture (IICA) and the Brazilian Cooperation Agency of the Ministry of Foreign Affairs (ABC/MRE). The methodology developed deals with the implementation process of Embasa's Asset Management System, from the development of the strategy to the optimization of the value of assets from the perspective of the established strategic objectives. In this sense, Embasa became one of the pioneer companies providing sanitation services in Brazil to mobilize in the implementation of an Asset Management System. With this ongoing implementation, Embasa aims to achieve operational excellence through the integration and coordination of the various functions and business processes, seeking efficiency and effectiveness. Furthermore, this movement enhances the institution's credibility and public recognition, increasing its intangible value.

Representative execution is basic for a firm to support its monetary reasonability in the present business climate. Each association's prosperity is to a not set in stone by the efficiency of its representatives. Subsequently, expanding representative efficiency has arisen as a basic issue for the achievement and supportability of endeavors. The objectives of this study were: to determine the influence of evaluation to assess the influence of management by objective to establish the influence of performance appraisal and to evaluate the influence of 360 degree appraisal on employee performance at Eldoret Water and Sanitation Company. This study would be significant to the management of Eldoret Water and Sanitation Company as it will aid them in decision making and policy formulation, further, the findings also would be beneficial to both current and future researchers as it will act as reference point and literature review. The study was guided by goal setting, management by objective and expectancy theories. This study's target population was 405 workers. The sample size of the study was 121 workers who were picked by the use of random sampling technique. The gathered data was analyzed using descriptive statistics of mean, standard deviation, and percentages as well as inferential statistics which included multiple linear regression. Tables were used to present the analyzed data. The study found that evaluation methods had significant positive relationship with employee performance, as indicated by a coefficient of .474, similarly, management by objective was found to have a positive impact on employee performance, with a coefficient of .401. The study concluded that evaluation methods had positive perception among respondents towards performance evaluation. Lastly, the study recommended that ELDOWAS should continue in utilizing performance evaluation as a valuable tool for identifying areas of improvement and setting clear performance expectations.

The implementation of asset management in asset-intensive companies, such as sanitation companies, which depend on the good condition of their assets to carry out their core activities, is essential to guarantee maximum efficiency of their assets for a period of time. longer, by minimizing risks. Sanitation companies that do not carry out efficient asset management and maintenance tend to have a reduced capacity to respond to operational problems, losing control over their material assets, their supply management, perception of equipment failures and difficulty in standardizing services, factors that contribute to increased operational expenses and loss of efficiency. The central point is: how can adequate asset management contribute to extending the useful life of a sanitation company's assets, with a consequent reduction in costs and adequate prioritization of investments? The result of one of Embasa's initiatives to structure asset management processes and support their implementation in the company, the study is the result of the contract with the company Arcadis Logos S.A., within the scope of the Technical Cooperation Project (PCT), signed between Embasa , the Inter-American Institute for Cooperation on Agriculture (IICA) and the Brazilian Cooperation Agency of the Ministry of Foreign Affairs (ABC/MRE). The methodology developed deals with the implementation process of Embasa's Asset Management System from the development of the strategy to the optimization of the value of assets from the perspective of the established strategic objectives. In this sense, Embasa became one of the pioneer companies providing sanitation services in Brazil to mobilize in the implementation of an Asset Management System. With this implementation underway, Embasa aims to achieve operational excellence through the integration and coordination of the various functions and business processes, seeking efficiency, efficacy and effectiveness. Furthermore, this movement enhances the institution's credibility and public recognition, increasing its intangible value.

Purpose Given their ownership model and mandates, state-owned companies (SOEs) are expected to be guardians of sustainability principles encompassing environmental, social, governance and economic considerations, as sustained by the United Nations Sustainable Development Goals. This implies that they have a responsibility to act responsibly socially and operate with transparency and accountability. Within this premise, this paper aims to explore the voluntary sustainability disclosure of SOEs in New Zealand and Australia from 2020 to 2022. Design/methodology/approach The study uses a content analysis approach to examine the voluntary sustainability disclosure of the selected SOEs in the respective nations. The analysis focused on the annual/integrated sustainability reports, as well as the Global Reporting Initiative (GRI) reports of the SOEs. A disclosure index developed from the 2021 revised GRI Standards indicators was used to assess the level of compliance of the sampled SOEs with the sustainability disclosure requirements outlined in the GRI Standards. The authors used Atlas.ti (Version 24), a qualitative data analysis software, for organizing data points (annual/integrated/GRI/sustainability reports) for data analysis. Findings The findings suggest that the sustainability disclosure of the selected SOEs in both nations is generally inadequate, given the uneven pattern observed across the three-year period. Overall, the results of the study appear to suggest that Australian SOEs exhibit superior sustainability disclosure compared to their New Zealand counterparts, except in environmental sustainability. Among the four sustainability practices considered using the GRI index in New Zealand, environmental sustainability had the greatest disclosure, followed by governance sustainability and then social sustainability, before economic sustainability. Australia’s disclosure on governance sustainability ranked best, followed by environmental and social sustainability, with economic sustainability trailing behind. Generally, the results further indicate that the SOEs also inadequately disclose the generic indicators that may be considered key to all organizations and their operations. The authors gave insights into the likely events of the results before further discussing the results in terms of what the focus of SOEs regarding sustainability disclosure should entail, before analyzing the research, policy and practical consequences of this work and then offering suggestions for further study. Practical implications Considering the characteristics and mandates of SOEs, part of being socially responsible is using public resources in the form of taxpayers’ money in an efficient, effective and accountable manner. The discussion in this paper indicates that paying attention to sustainability issues is part of a broader accountability mechanism expected from SOEs. In this context, the study following its findings noted that for sustainability disclosure to improve in SOEs, owning departments should endeavor to be transparent in constituting the executives of SOEs as well as the board members, as this has direct implications on the activities of the executives, including attention to sustainability practices. Social implications Most SOEs’ mission statements urge them to be socially responsible and improve their owning states’ economies. This rationale alone suggests SOEs should consider sustainability practices, whether they are mandatory or not. Accounting for and disclosing sustainability issues ensures that SOEs pay adequate attention to these issues, thereby improving the impact of SOEs on sustainability disclosure. Originality/value To the best of the authors’ knowledge, this paper appears to be the first SOE comparative analysis on this topic in Oceania, and it contributes to the developing literature on sustainability disclosure in SOEs, considering that the notable earlier contribution on this topic is in the private sector with only one similar study on sustainability reporting/disclosure in SOEs, acknowledging that there are studies that focused on environmental, social and governance and corporate social responsibility. In this regard, the authors contribute to the developing literature on social, environmental, governance and economic sustainability practices, especially regarding sustainability accounting and disclosure in SOEs, by extending the previous study on sustainability in the context of SOEs, which is about five years.

This article analyses the concepts of the Business Process Management lifecycle and maturity. Depending on the author, a different level of detail and structure is distinguished within the cycle, but one that maintains the optimal structure size and has been developed by practitioners in the Business Process Management field is the Association of Business Process Management Professionals model. Numerous Business Process Management maturity models that evaluate one or more factors' dimensions are created, as the Rosemann and Bruin model has been chosen as a supporting model for this area, which allows not only to evaluate strengths and weaknesses of the current situation, but also to create improvement guidelines and make a comparison with other organizations or processes. In order to identify Business Process Management lifecycle and maturity models' dependability of features, an empirical research was carried out in Lithuania's commercial banks sector by conducting an anonymous survey of owners and participants of the main processes (sales, customer service, risk management, IT and quality control). The article reveals summarised Business Process Management maturity assessment results and an analysis of all participating banks. According to research data, the Business Process Management lifecycle and maturity models have been integrated, and guidelines for application of the models have been prepared using the continuous improvement concept. The article also covers the Business Process Management maturity house model created by the authors.

There is increasing interest in maturity models dating back to the 1980s. A maturity model is a management tool designed to help organizations implement effective processes in a given management discipline. This chapter provides comparative assessment of three enterprise content management (ECM) maturity models that have been developed and implemented in different parts of the world. While the maturity model concept has existed for several decades, ECM maturity models are a more recent phenomenon. This study explores the theoretical foundations and functionality drawing lessons that could contribute to future developments. It outlines a history of maturity models and describes three ECM models developed in different parts of the world and compares the different levels and dimensions of maturity levels within the models. The chapter demonstrates that the different maturity models have varied naming conventions, different levels of complexity, and vary in the approach to maturity assessment.