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intitle:
The document title intitle:"climate education"
ispublisher:
The publishing organization ispublisher:CAPE
insummary:
Summary and key findings insummary:"conflict of interest"
hasconcept:
Climate tags, frame/perspective and analysis type hasconcept:"Climate Justice"
geography:
Regions the document covers or discusses geography:Canada
doctype:
Document type doctype:report
lang:
Document language, as an ISO code lang:fr
cidid:
One record, by its directory id cidid:iisd-000297
Analysis TypeFinancial audit
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59 results

  • The report identifies several administrative and financial vulnerabilities within the IAI, including significant member country contribution arrears, inconsistent enforcement of reporting requirements for research grantees, and a lack of formalized procurement and labor procedures. KPMG recommends strengthening the approval flow for scientific and financial reports, standardizing grantee contracts, and updating the purchasing and employee manuals to mitigate legal and financial risks.

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  • The audit of the Inter-American Institute for Global Change Research for the year ended June 30, 2003, resulted in a qualified opinion due to departures from US generally accepted accounting principles. Specifically, the institute recognizes total project expenses and liabilities upon the signing of research grant agreements rather than proportionally to research activity, and it has failed to recognize the fair value of related accounts receivable and payable.

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  • The report details the IAI's institutional progress, including new agreements with Argentina and Venezuela, the hiring of a CRN Manager, and the status of the Initial Science Program (ISP). It highlights capacity-building through the IAI/UM Summer Institute and various international workshops on climate variability and agriculture. Finally, it presents a financial breakdown of voluntary contributions from member countries, noting significant outstanding balances from several nations.

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    Regions: Americas
  • Global Witness reports that the EU has spent nearly €5 billion in taxpayer-funded grants and loans on 41 gas projects since 2013, with approximately €439 million wasted on seven projects that failed or are unlikely to function. The author contends that the TEN-E regulation creates a conflict of interest by allowing the European Network of Transmission System Operators for Gas (ENTSOG) to influence project selection. The report specifically highlights the BRUA pipeline, which received €431 million but faces significant viability issues regarding Black Sea gas extraction. Global Witness calls for the European Commission to remove all gas projects from the fifth Project of Common Interest (PCI) list and to reform the TEN-E regulation to redirect funds toward renewable energy.

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    Document type: Statement

  • The IAI's financial statements for 2007 and 2008 show a total asset value of $3,222,661 as of June 30, 2008. The institute is funded through voluntary contributions from member nations and grants from agencies such as the National Science Foundation (NSF), IDRC, and MacArthur. Key activities include the Collaborative Research Network (CRN) and various Training Institutes. The independent audit by BDO Trevisan concluded that the financial statements present the institute's position fairly in accordance with US accounting principles.

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    Regions: Americas
  • The IAI financial statements for 2009 and 2010 report a total asset value of 3,179,158 USD as of June 30, 2010. The organization's activities are funded by member nations and international agencies, including the National Science Foundation (NSF), to support global change research in the Americas. The independent audit by BDO Trevisan Auditores Independentes concluded that the financial statements present the Institute's position fairly in accordance with US accounting principles.

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    Regions: Americas
  • The report evaluates the financial standing of the IAI, noting a shift from deficits to surpluses in recent estimates due to a 'principio de prudencia' (principle of prudence). For the 1998-1999 period, the financial result improved from a deficit of U$S 712 to a positive balance of U$S 21,475. For the 1999-2000 period, the most optimistic estimate projects a surplus of U$S 36,375, while the most pessimistic projects a deficit of U$S 83,625. These improvements are primarily attributed to a 'sustancial abatimiento' (substantial reduction) in personnel salaries and benefits, specifically for the Director and Scientific Officer, as well as reductions in travel expenses.

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  • The audit by Mazars Austria GmbH concludes that SEforALL's 2023 financial statements present a true and fair view of its financial position in accordance with Austrian Generally Accepted Accounting Principles. The organization reported a total income of $94.1 million, with significant expenditures in personnel ($16 million) and consultancy fees ($9.8 million). The audit found no material weaknesses in internal controls or doubts regarding the organization's ability to continue as a going concern.

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    Document type: Report

    Regions: Austria
  • The audit by Mazars Austria GmbH concludes that the financial statements of Sustainable Energy for All (SEforALL) for the 2020 fiscal year present a true and fair view of its assets and financial performance in accordance with Austrian Generally Accepted Accounting Principles and the Austrian Association Act. SEforALL reported total assets of $22,870,759 and total income of $10,391,612 for the period. The auditor found no material weaknesses in internal controls or doubts regarding the organisation's ability to continue as a going concern.

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    Document type: Report

    Regions: Austria
  • The audit of Sustainable Energy for All (SEforALL) for the 2021 fiscal year concluded that the financial statements were prepared in accordance with Austrian legal regulations and present a true and fair view of the organisation's financial position. Total income for 2021 was $36.6 million, with donor income accounting for $14.3 million. The auditor found no material weaknesses in internal controls and no substantial doubt regarding the organisation's ability to continue as a going concern.

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    Document type: Report

    Regions: Austria
  • The audit report by Mazars Austria GmbH concludes that the financial statements of Sustainable Energy for All (SEforALL) for the 2022 fiscal year were prepared in accordance with Austrian Generally Accepted Accounting Principles and the Austrian Association Act. The organization's total assets grew significantly to $87.1 million from $26.5 million in 2021, primarily driven by an increase in donor income to $80.9 million. The auditors found no material weaknesses in internal controls and no substantial doubt regarding the organization's ability to continue as a going concern. Key expenditures in 2022 included $8.7 million for personnel, $6.6 million for consultancy fees supporting projects in Sierra Leone and Malawi, and $2.3 million for events and communications, including the SEforALL Forum in Kigali.

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    Document type: Report

    Regions: Austria
  • The audit report for Sustainable Energy for All (SEforALL) for the 2024 fiscal year concludes that the financial statements present a true and fair view of the organization's assets and financial performance in accordance with Austrian Generally Accepted Accounting Principles and the Austrian Association Act. The organization reported total income of $47,793,073 and total expenses of $47,869,500. A significant institutional transition is underway, with SEforALL moving from a Quasi-International Organisation (QIO) to a program hosted by the United Nations Office for Project Services (UNOPS). The audit also notes a legal risk regarding a former employee's claim to establish an employment relationship with the association.

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    Document type: Report

    Regions: Austria
  • The report evaluates the Institute of Physics (IOP), finding a contradiction between its environmental commitments and its financial practices. While the IOP maintains an ISO 14001 compliant environmental management system and endorsed the 2015 Climate Communiqué, it lacks a formal ethical investment policy. Analysis of available data shows that approximately 22% of the identified portion of its £22.1 million investment portfolio was held in the fossil fuel sector, including a 2.1% holding in BP. Additionally, the report highlights extensive ties to the arms industry, particularly the Atomic Weapons Establishment (AWE), which has been a consistent sponsor of the IOP's Awards Dinner and other events. The report also notes that 16% of the IOP's board of trustees have strong connections to the arms industry.

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  • The Institution of Structural Engineers maintains a core value of sustainability, supported by a Sustainability Panel that provides guidance on carbon impact and responsible sourcing. The organization has no direct financial links to the arms or fossil fuel industries and holds no investments. However, an indirect link to the fossil fuel industry exists through its partnership with Tomorrow’s Engineers.

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    Document type: Case study

    Regions: World
  • The Royal Society, the UK's national academy of science, maintains a significant investment portfolio of approximately 200m but provides limited transparency regarding the specific companies held. While it lacks a formal overarching environmental policy, it has endorsed climate action via the 2015 Climate Communiqu. The study finds that the Society's ethical investment policy is narrow, specifically excluding only tobacco, which makes investments in arms and fossil fuel corporations likely. Additionally, the Society has received 'outstanding' donations from Rolls-Royce (arms industry) and Tata Sons (fossil fuel sector), and manages an 'Industry Fellowships' grant scheme funded by Rolls-Royce.

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    Document type: Case study

  • The Chartered Institute of Environmental Health (CIEH) maintains a comprehensive environmental policy and minimal direct corporate links to fossil fuels, but lacks an ethical investment policy and transparency regarding its £8.4 million investment portfolio. Consequently, the study concludes that investments in fossil fuel and arms corporations are likely despite the organization's public commitment to sustainability.

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    Document type: Case study

  • The report by Scientists for Global Responsibility (SGR) examines the American Meteorological Society's (AMS) financial transparency and ethical alignment. While the AMS acknowledges the scientific consensus on climate change and has implemented some green office measures, SGR identifies indirect fossil fuel investments through mutual funds and significant sponsorship from arms manufacturers such as Lockheed Martin and Northrop Grumman. SGR argues that these financial links contradict the AMS's stated position on the urgency of the climate crisis.

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    Regions: United States
  • The report by Scientists for Global Responsibility (SGR) examines the Institution of Engineers Australia's (EA) financial transparency and climate alignment. While SGR notes the EA's sustainability policies and public support for climate action, it highlights a lack of transparency regarding A$16.3 million in investments managed by Morgan Stanley, making it impossible to verify if the funds include fossil fuel companies. SGR argues that any such indirect investments would contradict the EA's public commitment to decarbonization and the goals of the Paris Agreement.

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    Regions: Australia
  • The report by Scientists for Global Responsibility (SGR) examines the American Astronomical Society's (AAS) financial ties and sustainability policies. While the AAS has a Sustainability Committee and a LEED-certified building, SGR highlights a lack of transparency regarding $14.5 million in publicly traded securities and the acceptance of sponsorships from arms manufacturers such as Northrop Grumman, L3Harris, and Ball Technologies.

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    Regions: United States
Showing 41–59 of 59 documents