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How NGOs in India Can Navigate ESG Audit & Assurance Challenges

2024· article· en· W4406778199 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

venuePublished in a venue whose home country is Canada.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueInternational Journal of Computer Auditing · 2024
Typearticle
Languageen
FieldSocial Sciences
TopicInternational Development and Aid
Canadian institutionsnot available
Fundersnot available
KeywordsAuditBusinessAccountingProcess management

Abstract

fetched live from OpenAlex

<p>Non-GovernmentalOrganizations (NGOs) in India play an essential role in promoting sustainable development and social welfare. To enhance their impact, navigating the challenges of Environmental, Social, and Governance (ESG) audits and assurance has become increasingly important. This report examines the evolving ESG landscape, focusing on how NGOs can align their operations, reporting, and governance practices with recognized local frameworks. The key challenges highlighted include financial constraints, complex regulations, a lack of technical expertise, and inconsistent reporting standards. The study highlights strategies for overcoming these barriers, including capacity-building initiatives, collaborative partnerships, and leveraging technology-driven solutions for transparent reporting and data management. Case studies from pioneering Indian NGOs provide actionable insights into best practices in ESG audits. By addressing these ESG challenges effectively, NGOs can enhance their credibility, unlock new funding opportunities, and create long-term social and environmental value. This report serves as a guide for NGO leaders, auditors, and policy-makers committed to fostering a sustainable and accountable nonprofit ecosystem in India.</p> <p> </p>

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.728
Threshold uncertainty score0.525

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0010.001
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.020
GPT teacher head0.299
Teacher spread0.279 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it