Proposed Changes to the Sasb Conceptual Framework & Rules of Procedure Bases for Conclusions & Invitation to Comment On

Total Page:16

File Type:pdf, Size:1020Kb

Proposed Changes to the Sasb Conceptual Framework & Rules of Procedure Bases for Conclusions & Invitation to Comment On PROPOSED CHANGES TO THE SASB CONCEPTUAL FRAMEWORK & RULES OF PROCEDURE BASES FOR CONCLUSIONS & INVITATION TO COMMENT ON EXPOSURE DRAFTS Issued: August 28, 2020 Comments Due: November 30, 2020 Prepared by the ® Sustainability Accounting Standards Board Notice of public comment period on proposed changes to the SASB Conceptual Framework & SASB Rules of Procedure The SASB Standards Board invites comments on the enclosed exposure drafts of the SASB Conceptual Framework and SASB Rules of Procedure. Because the Conceptual Framework and Rules of Procedure documents are intended to complement each other, exposure drafts of each of these documents are undergoing public comment periods concurrently. The exposure drafts may subsequently be modified as a result of deliberations by the SASB Standards Board following the public comment period, which will remain open for 90-days and closes on November 30, 2020. All comment letters should be submitted to SASB’s Public Comment Portal or emailed to [email protected] by November 30, 2020. The Standards Board and the technical staff tracks and considers all comments from stakeholders. All comments submitted will be on the public record and posted on the SASB website. While the SASB Standards Board may not provide specific responses to each public comment, the Standards Board will acknowledge receipt of, review, and summarize all public comments received. Established in 2011, the Sustainability Accounting Standards Board (SASB) is the independent standard-setting organization for sustainability accounting standards that meet the needs of investors, lenders, and other creditors by fostering high-quality disclosure of financially material sustainability information. © 2020 SUSTAINABILITY ACCOUNTING STANDARDS BOARD BASES FOR CONCLUSIONS & INVITATION TO COMMENT | 2 Contents Bases for Conclusions & Invitation to Comment ..................................................................................... 4 Background & Context ................................................................................................................................... 4 Invitation to Comment ................................................................................................................................... 5 Next Steps ...................................................................................................................................................... 5 Basis for Conclusion – Conceptual Framework .............................................................................................. 6 Questions for Stakeholders – Conceptual Framework ................................................................................ 10 Basis for Conclusion – Rules of Procedure ................................................................................................... 13 Questions for Stakeholders – Rules of Procedure ........................................................................................ 15 Conceptual Framework Exposure Draft ................................................................................................ 18 Rules of Procedure Exposure Draft ....................................................................................................... 36 © 2020 SUSTAINABILITY ACCOUNTING STANDARDS BOARD BASES FOR CONCLUSIONS & INVITATION TO COMMENT | 3 Background & Context SASB issued the existing Conceptual Framework and Rules of Procedure in February 2017. The Conceptual Framework sets out the basic concepts, principles, definitions, and objectives that guide the SASB Standards Board and technical staff in their approach to setting sustainability accounting standards. The Rules of Procedure establishes and describes the policies and practices followed by the Standards Board in developing, issuing, and maintaining the SASB Standards. Together, these documents serve as the primary governance documents that guide the activities of the Standards Board in its efforts to fulfill SASB’s organizational mission. In September 2019, the Standards Board began projects to revise and update the 2017 Conceptual Framework and Rules of Procedure. The Board’s decision to undertake these projects was based on the outdated organizational mission statement contained in the existing documents, as well as the Board’s view that the existing documents do not reflect SASB’s global context and that they contain outdated assumptions, definitions, and data. Notably, it is not the intent of the Standards Board to fundamentally change its approach to sustainability accounting or the processes it uses to conduct standard setting. The revisions proposed in the Conceptual Framework and Rules of Procedure exposure drafts are intended to help SASB further clarify and explain its approach to standard setting and its processes and practices. In other words, these revisions are being proposed to help SASB more clearly articulate its existing approach to setting sustainability accounting standards. On August 25, 2020, the Standards Board voted unanimously to release the Conceptual Framework and Rules of Procedure exposure drafts for 90-day public comment periods. The Standards Board encourages companies, investors, and subject matter experts, as well as other interested parties and the general public, to review the exposure drafts and the corresponding questions for stakeholders and to provide comments by November 30, 2020. This Bases for Conclusions & Invitation to Comment contains the Conceptual Framework and Rules of Procedure exposure drafts. The “Basis for Conclusion – Conceptual Framework” and “Basis for Conclusions – Rules of Procedure” sections primarily summarize the considerations of the Standards Board when developing the exposure drafts. Furthermore, the “Questions for Stakeholders – Conceptual Framework” and “Questions for Stakeholders – Rules of Procedure” sections provide background and context, as well as questions for stakeholders to respond to during the comment periods. The Current Projects page on the SASB website contains further historical information on these projects. The Conceptual Framework exposure draft and Rules of Procedure exposure draft are contained in this consolidated document after the sections cited above. © 2020 SUSTAINABILITY ACCOUNTING STANDARDS BOARD BASES FOR CONCLUSIONS & INVITATION TO COMMENT | 4 Invitation to Comment The Standards Board invites comments on the Conceptual Framework and Rules of Procedure exposure drafts, particularly on the questions set out further below. Comments are most helpful if they: (a) address the questions as stated; (b) indicate the specific paragraph(s) to which they relate; (c) contain a clear rationale; (d) include any alternatives the Board should consider, if applicable. Respondents do not need to comment on all of the questions posed. Next steps Upon conclusion of the 90-day public comment period, the Standards Board will consider all comments submitted and conduct deliberations based on the comments received. At that time, the Standards Board may pursue further revisions of the Conceptual Framework and/or Rules of Procedure or may approve the exposure drafts as presented in this document. Upon the approval of the Conceptual Framework and Rules of Procedure by the Standards Board, the approved versions will supersede the 2017 versions of the Conceptual Framework and Rules of Procedure. © 2020 SUSTAINABILITY ACCOUNTING STANDARDS BOARD BASES FOR CONCLUSIONS & INVITATION TO COMMENT | 5 Basis for Conclusions – Conceptual Framework In initiating the project to revise the 2017 Conceptual Framework, the Standards Board sought to improve the Conceptual Framework by focusing on four primary themes, listed below. The revisions contained in the Conceptual Framework exposure draft are guided by these themes: • Incorporate SASB’s updated mission statement, which better reflects SASB’s global perspective • Remove and/or modify references to US-based regulations, as SASB operates in a global context • Update assumptions, definitions, and data cited in the document • Address opportunities to improve the clarity of core principles and concepts The Conceptual Framework exposure draft aims to clarify that SASB is a global standard setter, place SASB into a broader landscape of corporate reporting, and strengthen SASB’s definition of financial materiality and related concepts, such as the primary intended users of the SASB Standards. It also contains a revised, and more succinct, discussion of the characteristics of topics and metrics that will support the objectives of the SASB Standards. In addition, the Conceptual Framework exposure draft now includes a discussion of the importance of transparency in its activities as a standard setter. Overall, it is important to emphasize that through the proposed changes in the exposure drafts, it is not the intent of SASB to fundamentally change its approach to sustainability accounting or to standard setting. The revisions made to the Conceptual Framework have been made to help SASB further clarify its approach to standard setting for external stakeholders. In other words, it was the intent of the Standards Board to clarify and improve many definitions and concepts throughout the exposure draft without fundamentally altering the underlying concepts. The below subsections describe the considerations and conclusions of the Standards Board in three key areas of change seen in the Conceptual Framework exposure draft. Transparency as a Fundamental Tenet The 2017 Conceptual Framework details three tenets
Recommended publications
  • Conceptual Framework Spring, 2014
    Conceptual Framework Spring, 2014 Conceptual Framework University of Arkansas at Monticello School of Education 1 Conceptual Framework Spring, 2014 UNIVERSITY OF ARKANSAS AT MONTICELLO (UAM) SCHOOL OF EDUCATION THE CONCEPTUAL FRAMEWORK Introduction The University of Arkansas at Monticello (UAM) has a rich educational heritage of teaching and learning that has provided a “Century of Opportunity” for the residents of southeast Arkansas and the state since its humble beginnings as The Fourth District Agricultural School in 1909. To understand the history of teacher education at UAM, the beginnings of the university itself must be explored. Classes began in 1911 with students in the sixth through twelfth grades attending. Freshman and sophomore college courses were added in 1923 and the institution was accredited as a junior college in 1928. Senior college courses were added in 1933 and, the following year, the first degrees were granted by Arkansas A&M College. The campus was established on what was once part of a 6,000 acre cotton plantation owned by Judge and Mrs. William Turner Wells. “Judge Billy” and “Miss Pattie” were prominent figures in southeast Arkansas and the name of Wells is imbedded in the social and political history of the state. Judge and Mrs. Wells lived the idyllic life of Southern planters and entertained frequently in their plantation home that was located on what is now the site of the Fred J. Taylor Library. In April of 1909, the Arkansas General Assembly passed Act 100 which created four district agricultural schools. For the southeast district, descendants of Judge and Mrs. Wells offered the Wells Plantation home site with 200 acres of contiguous land for the new school/experiment farm.
    [Show full text]
  • CONCEPTUAL FRAMEWORK Christian Brothers University
    CONCEPTUAL FRAMEWORK Christian Brothers University Christian Brothers University Education Unit Conceptual Framework The conceptual framework of the education unit has been influenced by the mission and core values of the university and the mission statement of the School of Arts. The university’s mission statement is: Educating minds. Touching hearts. Remembering the presence of God. We believe that this mission statement is best represented by the core values of the university. The core values are: Faith: Our belief in God permeates every facet of the University's life. Service: We reach out to serve one another and those beyond our campus. Community: We work to build better communities and a better society. The mission statement for the School of Arts was rewritten in 2013 and states: To advance the Lasallian synthesis of knowledge and service by teaching students to think, to communicate, to evaluate, and to appreciate. Building on the core values and the mission statement are the Department of Education’s candidate proficiencies as identified in the conceptual framework. This conceptual framework includes four themes – Servant- Leader, Effective and Reflective Practitioner, Champion of Individual Learner Potential, and Builder of Vibrant Learning Communities. These themes are outlined below: Theme/Core Concept: Servant-Leader 1. Candidates exhibit moral and ethical responsibility, skills of leadership, service and professionalism that represent concern for the welfare of others above self-concern and self- interest. 2. Candidates express commitment to the human mission of education and to the goals of access, equity, and opportunity. 3. Candidates show respect for others by honoring the worth and dignity of children, families, community, and colleagues.
    [Show full text]
  • A Draft of Proposed Conceptual Framework Beliefs
    Professional Education Unit Conceptual Framework (Full Version) CF Committee Developed and Approved – 2/28/05 (Updated 3/03/08) Guide for the Reader WKU’s Conceptual Framework represents beliefs and values that are shared by all programs that prepare university students to enter education professional fields. These fields include: . Teachers in elementary, middle, and high schools . Library media specialists . Principals and superintendents . School counselors . School nurses . School psychologists . Speech pathologists All these education professional preparation programs are considered by the National Council for Accreditation of Teacher Education (NCATE) and Kentucky’s Education Professional Standards Board (EPSB) to represent WKU’s Professional Education Unit. Faculty representatives from each of the education fields in the Unit were involved in various aspects related to the development and approval of the Conceptual Framework. The document after this opening Guide is the full version of the WKU Conceptual Framework. An abridged student version is also available on the CEBS Professional Education Unit webpage (http://edtech.wku.edu/peu/index.htm). It is important to note that during the development of the Conceptual Framework, committee members thought it important to delineate all essential beliefs, ideas, and implications even if they were difficult to measure or live out. Thus, many beliefs, ideas, or implications reflect what the unit aspires to accomplish over time. The careful reader who is also a student completing one of
    [Show full text]
  • A Conceptual Framework for Designing Mobile Augmented Reality in Learning Basic Numbers
    World Applied Sciences Journal 35 (7): 1048-1053, 2017 ISSN 1818-4952 © IDOSI Publications, 2017 DOI: 10.5829/idosi.wasj.2017.1048.1053 A Conceptual Framework for Designing Mobile Augmented Reality in Learning Basic Numbers Kamariah Awang, Syadiah Nor Wan Shamsuddin, Ismahafezi Ismail, Norkhairani Abdul Rawi and Maizan Mat Amin Faculty of Informatics and Computing, Universiti Sultan Zainal Abidin, Malaysia Abstract: Teaching and learning sessions for LINUS students need improvement while conducting the session which requires more teaching aids using new technology. However, LINUS modules still utilize traditional methods to teach students. Students cannot focus and do not enjoy the learning session. Mobile devices are becoming ubiquitous in the world today and have become a learning tool in both inside and outside the classroom. Mobile learning can be an alternative learning tool for special needs students. Therefore, this paper aims to propose a framework for designing mobile augmented reality (AR) in learning basic numbers especially for LINUS students. This framework consists of cognitive load theory, intrinsic motivation approach, compensatory approach and multimedia elements as an interactive learning method to learn basic numbers for LINUS students. Key words: Teaching and Learning Mobile Application Technology Augmented Reality LINUS INTRODUCTION and interactive. ICT will be an ubiquitous part of schooling life, with no urban-rural divide and with all LINUS stands for Literacy and Numeracy Screening. teachers and students equipped with the skills necessary The program has been implemented by the Ministry of to use this technology meaningfully and effectively [1]. Education (MOE) under the National Key Result Area Therefore, teachers should have the latest teaching aids (NKRA) mandate since 2010 to ensure students master to attract their students in teaching and learning the 21st literacy and numeracy.
    [Show full text]
  • The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities
    IFAC Board Final Pronouncement Exposure Draft January 2013 October 2011 Comments due: February 29, 2012 The Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities This document was developed and approved by the International Public Sector Accounting Standards Board (IPSASB). The IPSASB sets International Public Sector Accounting Standards (IPSASs) and Recommended Practice Guidelines for use by public sector entities, including national, regional, and local governments, and related governmental agencies. The objective of the IPSASB is to serve the public interest by setting high-quality public sector accounting standards and by facilitating the adoption and implementation of these, thereby enhancing the quality and consistency of practice throughout the world and strengthening transparency and accountability of public sector finances. The structures and processes that support the operations of the IPSASB are facilitated by the International Federation of Accountants (IFAC). Copyright © January 2013 by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please see page 47. THE CONCEPTUAL FRAMEWORK FOR GENERAL PURPOSE FINANCIAL REPORTING BY PUBLIC SECTOR ENTITIES CONTENTS Page Introduction................................................................................................................................... 4–5 Chapter 1: Role and Authority of the Conceptual Framework ................................................. 6–9 Chapter 2: Objectives
    [Show full text]
  • 20 LANGUAGE IDEOLOGY AS a CONCEPTUAL FRAMEWORK to ANALYZE ISSUES RELATED to LANGUAGE POLICY and LANGUAGE EDUCATION Valentina
    Revista Científica de la Facultad de Filosofía – UNA (ISSN: 2414-8717) Vol. 6, enero-julio 2018 (1), pp. 20-42. LANGUAGE IDEOLOGY AS A CONCEPTUAL FRAMEWORK TO ANALYZE ISSUES RELATED TO LANGUAGE POLICY AND LANGUAGE EDUCATION Valentina Canese1 Abstract This article discusses how the notions of language ideology and language ideologies may be used as analytical tools to examine issues related to language policy and language education. First of all, it provides an overview of language ideology as a field of study. Following, it presents a discussion of language ideology in language policy and planning as well as language teaching. Subsequently, the article presents an overview of how language ideology may be used in research methodology as a conceptual framework to analyze issues related to language in education providing examples of how these concepts have been applied by different authors including this article‘s author. The article concludes that the notions presented may be powerful tools to be applied with caution as biases derived from our own positioning of members of a nation or a linguistic group may affect how we approach phenomena related to language and ideology. Key Words: language policy, language education language teaching, language ideology Key Words: language policy, language education language teaching, language ideology LA IDEOLOGÍA LINGÜÍSTICA COMO MARCO CONCEPTUAL PARA ANALIZAR TEMAS RELACIONADOS A LA EDUCACIÓN Y LAS POLÍTICAS LINGÜÍSTICAS Resumen Este artículo aborda la manera en que las nociones de ideología o ideologías lingüísticas pueden ser usadas como herramientas analíticas para examinar temas relacionados a la educación y a las políticas lingüísticas. Primeramente, presenta una visión general de la ideología lingüística como campo de estudio.
    [Show full text]
  • Conceptual Framework
    Conceptual Framework Table of Contents 04 Local Government 08 Good Governance 11 Democracy 14 Civil Society 17 Sustainability 20 Citizenship 24 Voluntary Work 28 Human Rights 32 Gender Equality 37 Development and Empowerment 40 Political Terminology and Definitions 49 Youth - Related Terminology and Concepts 4 Local Government Definition of Local Government Local government is a management model of democratic governance. The concept of local governance has emerged due to the expansion of state functions and duties, and in order to consolidate citizens’ rights to and participation in the management of their affairs. This means that citizens conduct their affairs by themselves within a particular local authority, thus achieving the purpose of creating local authorities which is in the division of responsibilities and powers between the central government and local areas. Characteristics of Local Government • Autonomy; which means governing a community of specific geographical area in all matters pertaining to the affairs of its population. • Local governance requires members of local councils to be elected by the population of that community who themselves are in the best place to know their needs in contrast to other forms of public administration characterized by subordination to the central authority. Administrative Centralization Centralization means the reservation of all powers in the hands of one governing body in all parts of the state. This means that only one authority in the state undertakes the same functions by itself or by staff that do not enjoy any authority themselves. In other words, centralization confines state administrative functions to the representatives of the central government in the capital (i.e.
    [Show full text]
  • Conceptual Framework for Therapeutic Training with Biofeedback in Virtual Reality: First Evaluation of a Relaxation Simulator
    This is a preprint of the article to be published in the AACE Journal of Interactive Learning Research. The final version is available in the Learning and Technology Library: http://www.editlib.org/j/JILR. The paper was originally presented at the 29th EdMedia World Conference on Educational Media and Technology, held in Washington D.C. USA, on 20–23 June 2017. Conceptual Framework for Therapeutic Training with Biofeedback in Virtual Reality: First Evaluation of a Relaxation Simulator Mikhail Fominykh Molde University College, Norway; Volga State University of Technology, Russia [email protected]; [email protected] Ekaterina Prasolova-Førland Department of Education and Lifelong Learning, Norwegian University of Science and Technology, Norway [email protected] Tore C. Stiles Department of Psychology, Norwegian University of Science and Technology, Norway [email protected] Anne Berit Krogh Department of Public Health and Nursing, Norwegian University of Science and Technology, Norway [email protected] Mattias Linde Department of Neuromedicine and Movement Science, Norwegian University of Science and Technology, Norway [email protected] Abstract. This paper presents a concept for designing low-cost therapeutic training with biofeedback and virtual reality. We completed the first evaluation of a prototype - a mobile learning application for relaxation training, primarily for adolescents suffering from tension-type headaches. The system delivers visual experience on a head-mounted display. A wirelessly connected wristband is used to measure user’s pulse and adjust the training scenario based on the heart rate data. Repeating the exercise can make the user able to go through the scenario without using the app, learn how to relax, and ultimately combat tension-type headache.
    [Show full text]
  • A Conceptual Framework for Elementary Social Studies Curriculum and Instruction. INSTISUTION North Carolina Univ., Greensboro
    DOCUMENT RESUME ED 114 308 So -.00e 639, AUTHOR Williams, Jo Watts TITLE A Conceptual Framework for Elementary Social Studies Curriculum and Instruction. INSTISUTION North Carolina Univ., Greensboro. Humanistic Education Project. PUB DATE 1 Sep 74 INTt . \26p. EDRS PRICE BF-$0.76 HC-$1.95 Plus Postage DESCRIDTbRS tonventional.In0truction; *Curriculum Development; *Educational Development; *Educational History; Educational Philosophy;. *Educational Theories; Elementar y7Fducation; Humanistic Edhcation; Inquiry Training; Models; Progressive. Education; *Social Studies; Student Centered Curriculum; Teaching H.ethods'- ABSTRACT A , comprehensive, consistent framework for investigating,- defining, clarifying, and understanding social studies curriculie and instruction is provided. The framework, descriptive in nature, ti comprised of five conceptually distinct historical traditions in'elementary-level social studies: (1) social studies as knowledge for the sake of knowledge, (2) social studies in the, child-centered tradition, (3) social studies as reflective inquiry, (4) Wirt]. studies as structure of the disciplines, and (5) social Studies as' sociopolitical involvement, The five traditions were, identified aàd developed through a systematic, search of the literature'in social studies education from the 1890s to the present. Recognizing that specific curricular components determine to a large degree the direction of social studies education, the following siz curricular domponents•were selected and used in delineating the. traditions constituting the framework: (1)' citizenship education; (2) student maturity; (3) selection of content; (4) use of'content; (5) significant others including publishing companies, social studies projects, eethgds teachers, and comaunitt members; and (6) evaluation of teachers and students. Each component is discussed in light of the role it has played in,a particular tradition.
    [Show full text]
  • Pragmatic Social Justice: a Conceptual Framework for Practitioners Eric Hogan
    Essays in the Philosophy of Humanism 25.1 (2017) 43–52 ISSN 1522-7340 (print) ISSN 2052-8388 (online) https://doi.org/10.1558/eph.33216 Pragmatic Social Justice: A Conceptual Framework for Practitioners Eric Hogan Auburn University [email protected] Abstract To better understand engagement, I offer a perspective of social justice that understands context and history. Tying in pragmatism into social justice is a foundational step to better understand the inner working of a community. We must acknowledge we can change the environment, have dialogue and actively reflect, and understand what works one place might not work some- where else. In this article, the notions of pragmatism and social justice are discussed. Following is a building of a pragmatic social justice framework. This notion is in support to how practitioners can potentially engage in prag- matic social justice. Keywords Pragmatism, social Justice, participatory democracy Situated between idealistic and realistic, we as practitioners need to reflect on how to engage with community. Many talk about being fighters for social justice. In this discussion, I offer an insight on how to further appreciate being a social justice advocate. I formally attempt to link the concept of social justice with the philosophical tradition of pragmatism. It should be noted that both social justice and pragmatism are too great of concepts to discuss in a paper. They are too great that there is not an agreed upon defi- nition for either; only certain defining features that attempt to better under- stand. I begin this paper discussing the philosophical tradition of pragma- tism and outline its historical roots and foundational concepts.
    [Show full text]
  • The Impact of Influence on the Dynamics of Complex Information Cascades
    Influence and Cascades December 10 2013 Group 34 • • The Impact of Influence on the Dynamics of Complex Information Cascades Adriana Diakite,Emily Glassberg,Eyuel Tessema Stanford University [email protected], [email protected], [email protected] I. Introduction current research on the dynamics of complex information transmission by adding variation I. Motivation in influence across a navigable, small-world network model. We then explore the impact of ow do behaviors, contagions, products, variation in influence on real world informa- and ideas spread through networks? tion cascades by comparing the results of our HThese questions can all be addressed simulated cascades to a cascade of retweets on using the conceptual framework of information the Twitter network. cascades. The impact of network characteris- tics on information cascades is of great interest to sociologists, politicians, public health profes- II. Prior Work sionals, marketing executives, and many others. Propagation through networks can be simple, Current research on complex propagation has meaning that contact with one "infected" node focused on random networks, regular lattices, is enough for transmission. Many diseases and small-world networks. A 2007 paper by spread in this fashion. However, propagation Centola et. al. investigated the impact of net- can also be complex, meaning that a certain work topology on the "critical threshold," the proportion of a node’s neighbors must have threshold above which no cascades occur. The adopted a behavior or idea before the node authors found that, in random networks, in- will decide to adopt it as well. Current liter- creasing the degree of each node decreases ature suggests that cascades involving social the critical threshold (promotes propagation).
    [Show full text]
  • COMPONENTS of the CONCEPTUAL FRAMEWORK the Elementary Education Program Aligns with the Unit's Conceptual Framework Through Co
    COMPONENTS OF THE CONCEPTUAL FRAMEWORK The Elementary Education Program aligns with the unit’s conceptual framework through coursework and clinical experiences. The program is further aligned with professional dispositions that reflect the unit’s conceptual framework. Benedictine University educators are effective practitioners, committed to scholarship, lifelong inquiry, leadership and social responsibility. These four strands are woven into the education curriculum and are reflected in the expectations we have for our graduates: Scholarship (S) Benedictine University’s education program requires that candidates have a firm understanding of the subject matter and a solid foundation in pedagogical principles that promote understanding of the content. Candidates acquire the knowledge that shapes and influences learning through critical thinking, research-based decisions, and best practices utilizing technological advances and innovative strategies. Lifelong Inquiry (LI) Candidates regularly engage in learning through self-reflection by questioning and critically reflecting upon their current understandings. They seek out information, both individually and collaboratively, to formulate an in-depth knowledge base, grounded in research that informs their thinking and decision-making. Candidates incorporate information learned from professional development opportunities and are actively involved in professional groups and organizations. Leadership (L) Candidates are prepared to assume leadership roles that enable them to affect change and improve professional practice through the application of educational theory and ethical principles. Candidates learn how to be flexible, supportive, ethical and responsible and they use their knowledge to promote effective educational initiatives that influence learning environments. Through the development of interpersonal and communication skills, candidates pursue opportunities to collaborate with others to positively impact students, the community, and the professional field.
    [Show full text]