Jeffrey Glenn, Claire Chaumont and Pablo Villalobos Dintrans
The purpose is to understand the role of public leadership during the COVID-19 pandemic and advocate for a more active role of public health professionals in helping manage the…
Abstract
Purpose
The purpose is to understand the role of public leadership during the COVID-19 pandemic and advocate for a more active role of public health professionals in helping manage the crisis.
Design/methodology/approach
The authors use the framework developed by Boin et al. (2005) on crisis leadership. The authors focus on three of the core tasks – sense-making, decision-making and meaning-making – that are relevant to explain the role of public leaders during the ongoing crisis. The authors draw from the experience of three countries – Chile, France and the United States – to illustrate how these tasks were exercised with concrete examples.
Findings
Several examples of the way in which public leaders reacted to the crisis are found in the selected countries. Countries show different responses to the way they assessed and reacted to the COVID-19 as a crisis, the decisions taken to prevent infections and mitigate consequences, and the way they communicate information to the population.
Practical implications
A better understanding public leadership as a key for better crisis management, particularly for designing policy responses to public health crises. Public health leaders need to assume a more active role in the crisis management process, which also implies the emergence of a new class of public health leaders and a more prominent role for public health in the public eye.
Originality/value
The use of examples from three different countries, as well as the focus on the core leadership tasks during an ongoing crisis help not only assessing the crisis management but also extracting lessons for the coming months, as well as future public health emergencies. The three authors have a first-hand experience on the evolution of the crisis in their countries and the environment, since they are currently living and working in public health in Chile, France and the United States.
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Keywords
Marie-Chantale Pelletier, Claire Horner, Mathew Vickers, Aliya Gul, Eren Turak and Christine Turner
The purpose of this study is to explore the feasibility of natural capital accounting for the purpose of strengthening sustainability claims by reporting entities. The study…
Abstract
Purpose
The purpose of this study is to explore the feasibility of natural capital accounting for the purpose of strengthening sustainability claims by reporting entities. The study showed how riparian land improvement influenced ecosystem services which could be measured in the context of financial reporting. The authors tested options for incorporating natural capital concepts into financial accounting practices under existing accounting standards specifically: on the balance sheet.
Design/methodology/approach
A case study approach was used with an Australian water utility that has accountabilities to protect the environment, including maintaining and enhancing riparian land assets. The authors examined internal data sources, stakeholder engagement outcomes, physical assets, monetary valuation processes and financial recognition of natural capital income and assets. Natural capital income was estimated by process-based ecological modelling and ecosystem services were valued in relation to stormwater filtration and carbon storage using data from both internal and external sources.
Findings
The authors demonstrated how an environmental agency can disclose natural capital as a class of assets on the balance sheet. The authors also found that current accounting standards allow the recognition of some types of environmental assets where ecosystem services were associated with cost savings. The proof-of-concept used for asset measurement through ecosystem service modelling proved useful to strengthen sustainability claims or report financial returns on natural capital investment.
Originality/value
While many studies have examined environmental disclosures in voluntary reports, this study established that natural assets can be included on the balance sheet of financial statements, offering a robust approach to measuring and reporting on natural capital. It did so by applying financial accounting processes and principles to a real-world natural capital management scenario with direct participation and cooperation between the asset manager, academic researchers and a government environment agency, bridging the gap between theory and practice.