Iva Mihaylova
Title
Dr.
Last Name
Mihaylova
First name
Iva
Email
iva.mihaylova@unisg.ch
18 results
Now showing 1 - 10 of 18
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Item type:Publication, Approaches for detecting greenwashing in non-financial reporting: the auditor’s perspectivePurpose A recent systematic methodological review (Bernini et al., 2024) found that the current greenwashing measurement is predominantly confined to stakeholders’ subjective, perception-based measures and concluded that knowledge about greenwashing in practice is still limited. Against this background, the purpose of this viewpoint article is to discuss more objective approaches to detect greenwashing – including not only those that are part of the classical auditing arsenal but also innovative computational and technology-based approaches – that external and internal auditors use in the context of sustainability assurance. In doing so, it addresses a global societal challenge of environmental sustainability to which greenwashing contributes. Design/methodology/approach By conducting a literature review, this viewpoint draws upon the ongoing research on greenwashing in the business, management and accounting fields as well as upon the authors’ own experiences in the assurance of non-financial reports. Findings The relevant current literature was analysed to identify critical aspects of, challenges in and opportunities for detecting greenwashing in non-financial reporting from the auditor’s perspective. Current scholarly research frequently relies on secondary data to quantify perception-based, subjective measures of greenwashing, whereas sustainability assurance demands more objective measures. This situation signals the existence of a research–practice gap. The authors outline some objective approaches that external and internal auditors can implement to detect greenwashing in non-financial reporting. Research limitations/implications Future research on non-financial reporting, technological applications and systems thinking theory is needed to fully evaluate the potential of the proposed solutions in mitigating greenwashing. Practical implications The insights of this viewpoint paper can be used by auditors, regulators and educators, including in executive education and courses that target sustainability professionals. The results can be used to better align non-financial reporting research and practice, including that of the continuously evolving approaches to detecting greenwashing. Originality/value As a collaborative effort of external and internal auditors, sustainability assurance can aid firms to avoid greenwashing. In the context of non-financial reporting, this viewpoint article provides insights from the perspective of external and internal auditors on approaches to the detection of greenwashing and points out the relevance of further research on this subject to address the global societal challenge of environmental sustainability to which greenwashing contributes. This viewpoint paper also provides insights to practitioners who work in the area of non-financial reporting.Type:journal articleJournal:Journal of Financial Reporting and Accounting - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Diversity, equity and inclusion at a crossroads: a scoping review of the characteristics of its workplace backlashPurpose Research has shown the positive impacts of diversity, equity, and inclusion (DEI) programmes for individuals and organisations. However, there is growing resistance to DEI in the workplace. We conduct a scoping review at the intersection of the three DEI dimensions guided by three research questions: If a multi-level lens is applied, at which level (macro, meso, or micro) is there currently evidence for a backlash against DEI? Is there evidence for a research-practice gap in this literature, and to what extent are the proposed DEI models concerning the workplace empirically tested? What evidence exists for the interplay between (i) backlash as Intentional resistance or rejection and (ii) backfire as unintended negative consequences of DEI initiatives? Overall, the meso focus dominates existing articles, but more mixed-level future research may be beneficial. Furthermore, the results suggest that while there is a tendency to bridge theory and practice, a non-negligible share of the relevant contributions has a theory-oriented focus or does not aim to complement itself with practice-related empirical applications. This fact underscores the need for more empirical studies to validate DEI initiative models in practical workplace contexts. Finally, the reviewed contributions suggest that organisations wishing to minimise any negative effects of their DEI initiatives must undertake considerable, genuine, and thoughtful work.Type:journal articleJournal:Journal of Sustainable BusinessVolume:10Issue:Art. 18 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Analytical approaches for the climate-related risk estimation of commercial banks’ credit activities: challenges, opportunities, and the way aheadBanks typically attempt to quantify climate-related risks, whether physical or transition ones, by adopting a top-down or a bottom-up analytical approach for the risk estimation of their borrowers. The two analytical approaches for risk estimation are regarded as mutually exclusive, when, in reality, they can complement each other in a mutually beneficial way. We discuss the challenges and opportunities of both analytical approaches with a focus on their applicability for commercial banks’ loans, and highlight directions for future research.Type:journal articleScopus© Citations 5 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Russia’s New Concept of the State Migration Policy until 2025: A Reform towards Effective Policies for International Economic Migrants?Russia’s new Concept of the State Migration Policy until 2025 (the CSMP) was approved on 13 June 2012. As the first comprehensive, nationwide document on migration policy in the modern history of Russia, it marks the beginning of a decisive reform of the country’s migration policy by departing from the existing focus on temporary foreign workers. The emphasis of the CSMP is on coordination between new, modernized, and reformed migration policies to help achieve its central goals: sustaining the country’s economic competitiveness, alleviating the negative effects of the country’s demographic decline, combating the deficiencies of the country’s domestic labor market, attracting and retaining talented foreign workers, and facilitating the country’s modernization and innovative development. This article first presents the principal elements of Russia’s migration policy in the post-Soviet period. It explains the reasons for the legacy of problems arising from this policy that have motivated migration reform in Russia. Second, it describes the scope, stages, and policy measures of the new CSMP, with emphasis on its major new aspect – the selective recruitment and facilitated settlement of international economic migrants. Third, it provides recommendations to policy-makers, based on the relevant experience of other migrant-receiving countries. These recommendations are derived from a theoretical model for the important but often overlooked notion of the effectiveness of migration policy. The article entirely relies on a comparative learning method. By answering the question of whether a decision variable may be regarded as supply-led, demand-driven, or both, the recommendations of this analysis are summarized in the following categories: (1) models for selective migration policies; (2) state programs for foreign graduates of local universities; (3) temporary-to-permanent residence programs; (4) migration diasporas and skill-selective migration programs; and (5) labor market tests. The article concludes with a discussion of two points: (1) data quality and availability, and (2) the appropriate research methods for measuring the effectiveness of migration policies for international economic migrants.Type:journal articleJournal:Geopolitics, History, and International RelationsVolume:9Issue:1 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Could the Recently Enacted Data Localization Requirements in Russia Backfire?In the wake of ex-NSA contractor Edward Snowden's surveillance revelations to the global public, and despite an unimpeded cross-border data flow and knowledge transfer being a pre-requisite for the development of the digital economy, governments around the world are increasingly tending to resort to mandatory local data storage and to restrictions and bans on data transfers in a rather drastic attempt to protect their citizens' data security and privacy. This paper discusses the legal and economic aspects of the recently enacted data localization requirements in the Russian Federation, as well as the consequences for costs, uncertainty, and the hampering of business activities that may arise if they are applied unaltered. A principal conclusion reached is that a less extreme solution that adheres to or builds upon the existing global practices and takes into account non-economic goals should be considered. The study concludes with recommendations on the basis of two questions. First, can other countries offer Russia less extreme solutions in terms of uncertainty and financial expenditure? Second, how can Russia benefit from subject-related international cooperation?Type:journal articleJournal:Journal of World TradeVolume:50Issue:2 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, State and Kinetic Parameters Estimation of Bio-Ethanol Production with Immobilized Cells(WSEAS Press, 2013-05-14); - Some of the metrics are blocked by yourconsent settings
Item type:Publication, - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Scopus© Citations 1 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Scopus© Citations 1 - Some of the metrics are blocked by yourconsent settings
Item type:Publication,