Implementation Of Assurance Research Articles

Voluntary assurance on sustainability reporting in European companies prior to CSRD implementation

Purpose: The paper presents the practices of voluntary assurance on sustainability information disclosure in European companies before the implementation of the Corporate Sustainability Reporting Directive (CSRD). It attempts to determine the factors that influence decisions related to verifying independent reports. Methodology/approach: The research sample comprises 576 European companies whose sustainability reports, prepared according to the GRI guidelines, were available from the GRI Sustainability Disclosure Database. Logit regression was used to determine factors that influence companies' decisions on voluntary assurance. Findings: There is a statistically significant positive relationship between a company's decision to pursue voluntary assurance on sustainability reporting and (1) company-specific characteristics, (2) previous experience with sustainability reporting, (3) selected sustainability reporting practices (e.g., reporting on Sustainable Development Goals) and (4) country-specific factors (e.g., the strength of auditing standards in the company's operating environment). Research limitations/implications: In light of CSRD requirements, which introduced mandatory limited assurance from 2024, transitioning to reasonable assurance over time, the study provides valuable insights into the extent to which companies use assurance services. These findings may be useful for practitioners and standards setters. Originality/value: The paper adds to the understanding of the choices made by individual companies regarding the assurance of sustainability information disclosure. The study considers different influencing factors and examines a time horizon that precedes the implementation of mandatory assurance.

Climate board governance and carbon assurance – European evidence

Purpose This paper aims to investigate the effect of climate board governance based on (1) carbon change committees, (2) critical mass of female board members and (3) carbon-related executive compensation, on the voluntary implementation and quality of carbon assurance. Design/methodology/approach Using stakeholder and critical mass theories, 978 firm-year observations for European Union firms for the 2017–2021 period are collected. Climate board governance and carbon assurance proxies come from the Carbon Disclosure Project. Findings Correlation and logit regression analyses show that climate board governance significantly improves carbon assurance (quality). The findings are robust to various robustness and endogeneity checks and are of great importance for researchers, regulators and business practice. Originality/value This analysis mainly contributes to previous studies by using a combined sustainable board governance score as a major driver of corporate carbon assurance practices for the first time.

Implementation Of Education Quality Assurance (PMP) In The Context Of Improving PAI Learning Performance

This study aims to describe the implementation of education quality assurance in improving PAI learning at MA At-tadzkir Kaliaren Grobogan. This research uses a type of descriptive qualitative research. Data collection techniques using interviews, observations, and document reviews. While data analysis is used, interactive analysis models include data reduction, data delivery, and conclusions. Based on the results of the study, the quality mapping carried out by the madrasah to improve PAI learning, in general, has been carried out well. The preparation of quality fulfillment plans carried out by the madrasah is quite good. The implementation of quality fulfillment carried out by madrasah to improve PAI learning is quite good, meaning that 8 national standards of education have been fulfilled in the implementation of madrasah, namely fulfillment of content standards, fulfillment of process standards, fulfillment of graduate competency standards, fulfillment of standards of educators and educational personnel, fulfillment of standards of facilities and infrastructure, fulfillment of management standards, fulfillment of financing standards and fulfillment of educational assessment standards. The quality evaluation/audit conducted by the madrasah to improve PAI learning is quite good, shown by the implementation of formative evaluation referring to process indicators, summative evaluation referring to indicators of output, outcome, and impact, and auditing the SNP fulfillment process according to a previously set plan

Estimating the composition ratios of network services carried in mixed traffic

Network performance management (NPM) and quality of service (QoS) guarantee are the key concerns of network operators and service providers/consumers, respectively. The basis for traffic scheduling is one of the vital elements guiding the implementation of both NPM and QoS assurance. Although traffic identification technologies can theoretically be applied to providing basis for traffic scheduling, the computational complexity caused by the flow-by-flow processing makes them unsuitable for actual large-scale high-throughput network scenarios. In this work, we introduce a new scheme to provide a basis for service-oriented NPM and QoS guarantee. The proposed scheme treats the mixed traffic as a whole and estimates the composition ratios of network services carried in mixed traffic, which makes traffic scheduling for NPM and QoS more reasonable and flexible. To estimate the composition ratios, the observed mixed traffic is expressed as a bipartite graph according to the communication relationship. Then, the bipartite graph is further projected to a multi-dimensional hyper-image based on node coding, random walking and embedding mapping. By this way, we convert the service composition ratio estimation into a problem similar to image classification and enable it to be solved by general machine learning methods like convolutional neural networks. The proposed scheme facilitates batch traffic scheduling and can reorganize the distribution of compositions of network services for each link based on given management strategies. Its computational complexity is significantly lower than that of flow-by-flow processing methods. We validate the proposed solution via real network data and evaluate its performance with some benchmark methods based on traffic identification. The experimental results show that the proposed solution can accurately infer the service composition ratios of mixed traffic with low computational complexity.

Voluntary Maize Flour Fortification in Tanzania: Adequacy of Small-Scale Processors' Implementation of the Quality Assurance and Quality Control Programmes

Voluntary Maize Flour Fortification in Tanzania: Adequacy of Small-Scale Processors' Implementation of the Quality Assurance and Quality Control Programmes

Company-Level Factors of Non-Financial Reporting Quality under a Mandatory Regime: A Systematic Review of Empirical Evidence in the European Union

The relationship between non-financial reporting quality (NFRQ) and various company-level factors has been studied extensively, considering the mandatory requirements applicable under the Non-Financial Reporting Directive 2014/95/EU (NFRD) of the European Union. The purpose of this research is to systematize the results of previous published studies on the relationship between NFRQ and company size, financial performance, corporate governance, market performance, and sustainability performance, under a mandatory regime. Our study contributes to the literature by proposing a taxonomy of company-level factors grouped into five categories. We analyze the post-2017 period, focusing on the application of NFRD in the European Union. By applying systematic inclusion and exclusion criteria to a population of 618 articles from Scopus, we obtain a sample of fifteen articles that are subject to an in-depth analysis of correlation matrices. The systematic review resorts to the vote counting methodology to assess the existence and strength of relationships between the NFRQ and company-level factors, based on correlation coefficients. The summarized results indicate that company size, corporate governance, and sustainability performance are positive factors of NFRQ. Regarding corporate governance, we find that board independence, board size, foreign ownership, gender diversity, corporate governance quality, the existence of a sustainability committee, and sustainability-linked remuneration positively influence NFRQ. Our findings emphasize the need to explicitly consider the role of corporate governance and sustainability performance in improving NFRQ while transitioning to improved corporate sustainability reporting under the new Corporate Sustainability Reporting Directive 2022/2464 (CSRD). Our study has implications for academics who seek to engage in empirical research on various factors with positive or negative influence on sustainability reporting, throughout the transition from the NFRD to the CSRD. Policymakers may find our study useful in addressing specific areas of sustainability reporting that have a negative impact on corporate transparency, while practitioners may obtain valuable information on the challenges of transitioning to sustainability reporting and the implementation of mandatory assurance.

KONSTRUKSI SOSIAL HAMBATAN IMPLEMENTASI PERAN SERTA MASYARAKAT DALAM PENYELENGGARAAN JAMINAN HALAL PANGAN LOKAL DAN PERLINDUNGAN KONSUMEN: PENELITIAN SOSIAL LEGAL TERHADAP INOVASI MAKANAN HALAL DI PROVINSI BANTEN

The community's participation in the implementation of halal product assurance regulates in Articles 53, 54, and 55 of the JPH Law. However, its fact is under expectations. This paper aims to determine the obstacles in implementing the community's participation in local halal food assurance based on halal product assurance regulations in Banten province and the efforts made by the government to protect Muslim consumers. The study used socio-legal research methods with an abductive approach and qualitative data analysis, then data collection done by using in-depth interviews and related legal materials. The results showed the existence of four obstacles in the implementation of community participation in local halal food assurance based on halal product assurance regulations in Banten province, namely, the willingness to obtain halal raw materials for local food is limited, the processing process of local food products is less professional, the packaging of local food products is less attractive, the sale of halal local food products is still traditional and less desirable and weak public knowledge of consumer rights. The tripartite government efforts are essential to collaborate, namely the government (BPJPH), civil society, and business actors.

Voluntary sustainability reporting assurance in the European Union before the advent of the corporate sustainability reporting directive: The country and firm‐level impact of Sustainable Development Goals

AbstractDrawing on institutional and signaling theories, this paper investigates country‐and firm‐level impact of Sustainable Development Goals (SDGs) on the European Union (EU) companies' decision to have sustainability reporting assured prior to the implementation of the Corporate Sustainability Reporting Directive (CSRD). The dataset consists of 960 companies based in the EU and covers 2020–2022. The total number of observations equals 2880. The research focuses on SDGs‐related factors influencing companies' assurance decisions such as the countries' advancement in SDGs implementation represented by SDG SCORE and companies' efforts toward the SDGs achievement captured with SDG INDEX. The data are analyzed using descriptive statistics and the fixed effects regression model for panel data. The results of the study indicate that SDGs impact companies' assurance decisions on both levels. Larger companies tend to opt for assuring their sustainability reporting more frequently, while those operating in environmentally sensitive industries display greater hesitancy in this regard. The research findings suggest adding SDGs to the wide range of factors identified in previous literature as determinants of the differences in sustainability reporting assurance. Company managers should increase their efforts to achieve the SDGs, as this might promote the use of assurance. The involvement of government agencies, national accounting and auditing associations and standard setters in the implementation of the SDGs can be useful in facilitating the transition from voluntary to mandatory implementation of assurance under the new CSRD.

Implementation of Halal Product Assurance Through Halal Certification as Service Quality in Food and Beverage Products

Implementing halal product guarantees through halal certification as service quality is a necessary process that involves the agency administering halal product guarantees. Halal certification as a service quality aims to ensure that the products or services provided by business actors meet the halal standards and requirements stipulated in the Islamic religion. This research examines whether halal certification is used as service quality for food and beverage products for Micro, Small, and Medium Enterprises in the Sekar Association, Purwosari District, Pasuruan Regency. The type of research used by researchers is qualitative research using a descriptive approach. At the same time, the research instruments used in this study were observation, interviews, and documentation. From the study results, it was found that business actors have fulfilled the requirements set out in Islam, which in turn can increase consumer confidence and business reputation. Halal certification as a service quality can be necessary in building good business relationships with consumers who want products or services that comply with halal principles.

Implementation of safety assurance at PT. X

Safety assurance is an effort that needs to be considered by the company. This activity needs attention because all of the company's operational activities carry safety and health risks to workers, the community, and the environment. With safety assurance, companies can guarantee that a product, program, organization, or system achieves acceptable or tolerable safety. Therefore, the purpose of writing this article is to find out the implementation of safety assurance as a guarantor for the application of safety programs at PT. X. The method used is descriptive by describing the implementation of safety assurance at PT. X. Data collection was carried out using observation, and review of related documents. The results show that PT. X has carried out safety assurance efforts by establishing, maintaining, and implementing safety assurance through several activities and programs. Safety Assurance PT. X is stated in the safety manual document as well as several other derivative documents.

Implementasi Undang-Undang Nomor 33 Tahun 2014 Tentang Jaminan Produk Halal

The policies regarding Halal product guarantees are regulated in Law Number 33 of 2014. This Law aims to provide legal certainty regarding the halalness of a product circulating in public. In addition, it also created a sense of security and a sense of public trust in the products. Banten, which is well-known as one of the religious provinces, is also a benchmark for how the public has sufficient awareness and knowledge of the implementation of Halal Product Assurance (JPH) for products circulating in the market. This research is aimed to find out and analyze how the Implementation of Law Number 33 of 2014 concerning Guarantees for Halal Products (Studies on Implementation of Guarantees for Halal Products in Banten). The qualitative method was used in collecting data. The results of the research using the Edward III policy implementation model approach show that the implementation of Law Number 33 of 2014 concerning Halal Product Assurance (Study on the Implementation of Halal Product Guarantees in Banten) is still not going well. First, there is still confusion from businessmen in the flow of the halal certification registration process which is currently undergoing a transition period from LPPOM MUI to BPJPH. Second, there is no BPJPH organizational structure in the regions so it is currently under the Ministry of Religion in each province. Third, the regular Halal certification fee is quite expensive and affects the number of applicants for Halal certification. Forth, most Muslim communities do not know that Halal food products are not only strictly consuming pork and its derivatives. But it must be seen from the production process from upstream to downstream.
 Keywords: Public Policy Implementation, Law on Guarantees of Halal Products, Halal Certification.

POLICY IMPLEMENTATION OF HALAL PRODUCT ASSURANCE FOR PHARMACEUTICAL PRODUCTS IN INDONESIA

After the implementation of halal product assurance (HPA) became a public policy, the assurance for halal pharmaceutical products is a must. However, the implementation has been relaxed for several years. This shows that the policy implementation is complicated. This study aimed to analyze and evaluate the implementation process of the HPA policy for pharmaceutical products in Indonesia. We applied Van Meter Van Horn’s theory using the qualitative method through in-depth interviews with eight informants and a review ten documents. The result shows that the implementation is going well but is still not optimal, especially from the point of view regarding halal certification for pharmaceutical products. The main obstacle for business actors in this implementation is obtaining halal raw materials because most of them are still imported. Moreover, a lack of massive socialization and education have also appeared. All stakeholders involved should improve performance according to their respective duties to implement better when the obligation has begun.

Implementation of Diplomatic Assurance Against Torture: The Way to Reduce the Refugee Crisis in South Asia

States aim to send refugees back to their home countries in order to end the refugee crisis in their nation. Due to the human rights situation in the countries of origin, this can occasionally be problematic; the return involves the prohibition of refoulment and the prevention of torture or other cruel treatment. States are not allowed to use torture, including putting someone in a position where they might be tortured. For a very long time, diplomatic guarantees have been employed as a defense against the death penalty or unfair trials. From that time, states used to rely on guarantees for a returnee’s treatment. The guarantees were protected at the diplomatic level of relations between nations. In this research, subject to legal value, the reliability of diplomatic assurance is measured as well as an assessment has been made about the current state of south Asian nations that have hosted refugees for an extended time. This paper also supports the use of diplomatic assurance as a workable option to alleviate the refugee crisis where developed countries can contribute the best. The findings indicate that there is no specific legal framework to support such assurances in different south Asian developing as well as other developed countries. There is even a lack of research in this regard. South Asian nations could take seven factors into account according to the recommendations of the study. So, it is necessary to implement the recommendations to reach the goal of solving the refugee situation. Abstrak Negara bertujuan untuk mengirim pengungsi kembali ke negara asal mereka untuk mengakhiri krisis pengungsi di negara mereka. Karena situasi hak asasi manusia di negara asal, hal ini terkadang menimbulkan masalah; pengembalian melibatkan larangan refoulment dan pencegahan penyiksaan atau perlakuan kejam lainnya. Negara tidak diperbolehkan menggunakan penyiksaan, termasuk menempatkan seseorang pada posisi di mana mereka mungkin disiksa. Untuk waktu yang sangat lama, jaminan diplomatik digunakan sebagai pembelaan terhadap hukuman mati atau pengadilan yang tidak adil. Sejak saat itu, negara biasanya mengandalkan jaminan untuk perawatan orang yang kembali. Jaminan tersebut dilindungi pada tingkat diplomatik hubungan antar negara. Dalam penelitian ini, tunduk pada nilai hukum, keandalan jaminan diplomatik diukur serta penilaian telah dibuat tentang keadaan negara-negara Asia Selatan saat ini yang telah lama menampung pengungsi. Tulisan ini juga mendukung penggunaan jaminan diplomasi sebagai opsi yang dapat diterapkan untuk mengurangi krisis pengungsi di mana negara maju dapat memberikan kontribusi terbaiknya. Temuan menunjukkan bahwa tidak ada kerangka hukum khusus untuk mendukung jaminan tersebut di berbagai negara berkembang Asia Selatan serta negara maju lainnya. Bahkan ada kekurangan penelitian dalam hal ini. Negara-negara Asia Selatan dapat mempertimbangkan tujuh faktor sesuai dengan rekomendasi penelitian. Jadi, perlu untuk menerapkan rekomendasi untuk mencapai tujuan penyelesaian situasi pengungsi. Kata kunci: Negara Asia Selatan, Pengungsi, Negara Maju, Jaminan Diplomatik

The effects of laws and regulations on the implementation of food safety practices through supply chain integration and dynamic supply chain capabilities

The objective of the article is to evaluate the role of laws and regulations on food safety in the implementation of food safety laws in Vietnam. Food safety regulations through business orientation, supply chain dynamic capabilities, and supply chain integration aim to ensure food safety and improve firm performance in Vietnam. Research data analysis is based on 389 food firms and the data are analyzed through Smart PLS 3.3.0 software. The results show the important role of food safety law in the implementation of food safety assurance of food enterprises. At the same time, supply chain dynamics and supply chain integration are also factors that have a statistically significant positive impact on the food safety performance of food enterprises in Vietnam.

Implementation of Education Quality Assurance in Order to Improve School Quality at SMK Mekarmukti Garut

This research describe about Education Quality Assurance System is the entire function of education management that develops the duties and responsibilities in measuring and assessing the fulfillment of quality standards. SMK Mekarmukti Garut is one of the schools that has implemented the Primary and Secondary Education Quality Assurance System, which is in accordance with the established indicators, namely the Eight National Education Standards.

Implementation of Halal Product Assurance in the Pharmaceutical Sector in Indonesia

The goal of this research is to determine and assess the implementation of halal certification for the pharmaceutical business in accordance with Law Number 33 of 2014 on Halal Product Assurance, as well as the variables that hinder and support its implementation. The impact of the JPH Law on the process value chain and supply chain of drugs and vaccines results in a total change in the pharmaceutical industry, including changes in ingredients resulting in reprocessing of quality, safety, and efficacy, changes in the distribution process, addition of personnel or staff, decreased economic capacity of the industry due to increased production costs, and there is a decrease in the industry's economic capacity due to increased costs of production. The halal status of a product has become a must-have for all consumers, particularly Muslims. Some parties, particularly the pharmaceutical business, continue to oppose to the existence of Law No. 33 of 2014 concerning Halal Product Guarantee. The supply of special facilities, such as rooms, equipment, and human resources, will significantly raise costs, resulting in higher drug prices and a reduction in people's access to the items they truly require for health care. Currently, the pharmaceutical sector must import 95 percent or more of its raw materials, totaling 150,000 items, in order to make about 30,000 different types of pharmaceuticals in the country.

Barrier and motivations implementation of safety and halal assurance for apple processed products: A review

Consumers are increasingly critical and require transparency of information related to food quality. As such, the warranties of safety and halal processed apple products are increasing. Therefore, the apple processing industry should implement various systems to obtain product safety and halal certificates. This certification is not only based on the final products, but starts from the procurement of raw materials, production processes, to the distribution with evidence of consistency of implementation. Safety and halal implementation have various obstacles and challenges, especially for micro and small businesses. This article reviews the barrier factors and motivations for the implementation of safety and halal assurances for processed apple products, especially in micro and small businesses. The study results show that the main motivations for apple processing businesses include improving product safety and quality, creating satisfaction and fulfilling consumer demands, improving company image. In addition, the micro and small-scale food industries also face various obstacles, namely human resources, finance and infrastructure. These barriers can be overcome by a commitment to management, effective communication, cost management, education and training, operating procedures, supplier management, and external supports. Research regarding strategies to implement halal and safety guarantees for small-scale apple processing businesses is needed.

Regulation on the Implementation of Halal Product Assurance in Indonesia: Statute Approaches Study

This research was focused on the regulation of halal product assurance implementation in Indonesia on statute approaches study and the crucial issues associated with it. In the context of providing halal product assurance implementation, regulation is the basis of legality for all elements of the state in organizing the State. Before the emergence of the Halal Product assurance (JPH) Law, there were many regulations relating to the assurance of halal products. In forming a regulation, there are crucial issues/topics that suck up a lot of public attention, so that it can influence a policy that will be ratified. The conclusions of this research included; first, there were several crucial issues and topics related to the implementation of halal product assurance in Indonesia, they were; (1) halal certification/labeling; (2) mandatory (obligation) or voluntary in halal certification; (3) criminal provisions; and (4) halal product assurance management institutions. Second, halal product assurance regulations when viewed from the Statute Approach can be analyzed using three legal principles, consisting of (1) the principle of Lex Superior Derogat Legi Inferiori concluded that all halal product assurance rules that have a high position must replace all lower halal product assurance rules. (2) The principle of Lex Specialis Derogat Legi Generali confirmed that the Halal Product Assurance (JPH) Law was a specific regulation governing the assurance of halal products. This Halal Product assurance (JPH) Law replaced the previous halal product assurance rules; and (3) the principle of Lex Posterior Derogat Legi Priori required that the halal product assurance provisions contained in the Halal Product assurance (JPH) Law replaced the existing halal product assurance rules in the previous period.

The Role of Quality Assurance in Geological Investigations: A Case Study

Implementation of a Quality Assurance (QA) program in geological investigation is very significant and essential, especially when the investigation is carried out for selection and evaluation of strategic and vital project sites. The current work is a case study for selection and evaluation of a strategic site in Iraq where a QA program was implemented for the first time in the Iraq Geological Survey (as a Contractor) as a mandatory condition implied by the Client for all work carried out and included in the geological investigation. The geological investigation included six main activities: 1) geology, 2) hydrogeology, 3) geophysics, 4) engineering geology, 5) drilling and 6) laboratory work. The main roles of QA staff were to: 1) check the qualifications of all staff members involved in the six activities, 2) verify work procedures by means of which the staff members of each activity were performing their tasks, 3) follow-up all carried out works in the field, laboratory and office, 4) verify all types of work outputs by the staff members of the six activities, and 5) recognize any nonconformance in any type of carried out work before been recognized by the QA and/ or Quality Control (QC) staff of the Client. During the performance of the contract that lasted for 30 months, three nonconformance cases by the Contractor were recognized by the QA staff members and relevant corrective actions were performed. The three cases were not detected or recognized by the QA and QC staff members of the Client.

Implementation of External Quality Assurance System in North Sulawesi

The role of external institutions in education quality assurance is very important in the External Quality Assurance System (SPME). This research is about the Implementation of Education Quality Assurance in North Sulawesi especially at Bitung City and Tomohon City. This research was conducted on planning the quality of education, quality of education, and evaluation of the quality of education in the Department of Education and Culture of Bitung City and Tomohon City. The research problems are: 1) How is the quality of education planning in Bitung City and Tomohon City?; and2) How is the implementation of the quality of education in Bitung City and Tomohon City?.This study used a qualitative approach with descriptive methods designed for a multi-site study design. Data were collected through observation, interviews and documentation. The data analysis used includes simultaneous process flow of activities, namely data reduction, data presentation, and conclusions.The results of this study indicate that: 1) Education quality planning in Bitung City and Tomohon city is carried out through joint meetings to focus more on program activities and strengthen appropriate and targeted activity programs. Planning for quality fulfillment in Bitung City is the result of recommendations for improvement from quality mapping activities, namely quality data analysis, namely standards, recommendations for improvement, volume, funding requirements. Quality planning in Tomohon City is carried out by implementing the implementation steps of the preparation of a quality fulfillment plan within the Tomohon City Education and Culture Office carried out by forming a regional education quality assurance team (TPMPD).2) Implementation of Education Quality Fulfillment in Bitung City is focused on process standards, facilities and infrastructure standards and educator standards. This is adjusted to the conditions during the COVID-19 pandemic. Teacher Competency Improvement Program, namely activities carried out in the form of Distance Learning (PJJ) socialization, RPP Simplification Workshop, and Basic Competency Analysis. The implementation of quality fulfillment is carried out online and face-to-face for certain areas that are difficult to connect to the internet by paying attention to health protocols.