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| Author | : Ralf Hendrik Yvonne Wieriks |
| Publisher | : Eburon Uitgeverij B.V. |
| Total Pages | : 312 |
| Release | : 2013 |
| Genre | : |
| ISBN | : 9059727304 |
| Author | : Susanne Arvidsson |
| Publisher | : Springer |
| Total Pages | : 419 |
| Release | : 2018-09-29 |
| Genre | : Business & Economics |
| ISBN | : 3319932667 |
Over the past 30 years sustainability has become increasingly important to scholarly research and business in practice. This book explores a variety of challenges faced by businesses when becoming sustainable and how this links to economic development and its corruption, ethical and taxation implications. Showcasing an interdisciplinary approach, the chapters explore topics such as business ethics, corporate responsibility, tax governance and sustainability practice.
| Author | : Gürtürk, Anil |
| Publisher | : kassel university press GmbH |
| Total Pages | : 185 |
| Release | : 2017-04-04 |
| Genre | : |
| ISBN | : 3737602808 |
Sustainability reporting serves as a tool for companies to assess and communicate their sustainability-related efforts. However, these reports may lack reliability and value because of their voluntary and mostly unregulated nature. Two major practices have been adopted in order to overcome these weaknesses: First, accompanying the growth in reporting there has been a rise in the proportion of reports that include assurance statements prepared by third parties. Second, in response to the increased complexity and length of stand-alone sustainability reports, there have been moves to combine some social and environmental disclosures with financial disclosures in single reports. This dissertation examines these two practices, which mark recent trends in non-financial reporting and may impact the accounting and sustainability landscape with regard to future disclosure practices. Special attention is paid to investors’ information processing of these issues, their general perception, the content of assurance statements and the rising issue of assuring integrated reports. The thesis contributes to the discussion on integrated reporting and sustainability-related assurance, as well as on theoretical considerations within accounting research. It illuminates perception by primary stakeholders, critically examines current practice and points to upcoming challenges.
| Author | : Ann Brockett |
| Publisher | : John Wiley & Sons |
| Total Pages | : 336 |
| Release | : 2012-11-06 |
| Genre | : Business & Economics |
| ISBN | : 1118122364 |
Invaluable guidance for complete integration of sustainability into reporting and performance management systems Global businesses are under close scrutiny from lawmakers, regulators, and their diverse stakeholders to focus on sustainability and accept responsibility for their multiple bottom line performance. Business Sustainability and Accountability examines business sustainability and accountability reporting and their integration into strategy, governance, risk assessment, performance management and the reporting process. This book also highlights how people, business and resources collaborate in a business sustainability and accountability model. Looks at business sustainability and accountability reporting and assurance and their incorporation into the reporting process Focuses on how the business sustainability and accountability model are impacted by the collaboration of people, business, and resources Presents laws, rules, regulations, standards and best practices relevant to business sustainability performance, reporting and assurance Organizations worldwide recognize the importance of all five EGSEE dimensions of sustainability performance and accountability reporting. However, how to actually assess sustainability risk, implement sustainability reporting, and obtain sustainability assurance remain a major challenge and best practices are evolving. Straightforward and comprehensive Business Sustainability and Accountability hits on all of the hottest topics around sustainability including multiple bottom line (EGSEE) performance and reporting, related financial and non-financial key performance indicators (KPIs), business social responsibility and environmental reporting.
| Author | : Stewart Jones |
| Publisher | : Emerald Group Publishing |
| Total Pages | : 296 |
| Release | : 2012-06-15 |
| Genre | : Business & Economics |
| ISBN | : 1780520212 |
This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.
| Author | : Zabihollah Rezaee |
| Publisher | : Routledge |
| Total Pages | : 257 |
| Release | : 2017-09-08 |
| Genre | : Business & Economics |
| ISBN | : 1351284266 |
Business sustainability has advanced from greenwashing and branding to being a business imperative. Stakeholders, including shareholders, demand, regulators require, and companies now need to report their sustainability performance. No longer is this a choice for businesses. A decade ago, fewer than 50 companies released sustainability reports, and now more 8,000 global public companies disclose sustainability performance information on some or all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance, and this trend is expected to continue. Indeed, more than 6,000 European public companies would be required to disclose their environmental, social, governance and diversity information for their 2017 reporting year. However, the proper determination of sustainability performance, accurate and reliable reporting and independent assurance of sustainability information remain major challenges for organizations of all types and sizes. Through reading this book, you will: Identify sustainability strategies to create innovation in new products, services, energy-efficiency, environmental facilities and green initiatives. Understand the role and responsibilities of all participants in the corporate reporting process, including directors, officers, internal auditors, external auditors, legal counsel, and investors. See ways to improve public trust, investor confidence, business reputation, employee satisfaction, corporate culture, social responsibility and environmental performance. Learn all five economic, governance, social, ethical and environmental (EGSEE) dimensions of sustainability performance separately and their integrated and interactive effects on achieving the goal of creating sustainable value for all stakeholders, including shareholders. Learn how to adopt best practices in sustainability development and performance, and deliver effective integrated sustainability reporting and assurance.
| Author | : Delphine Gibassier |
| Publisher | : Routledge |
| Total Pages | : 528 |
| Release | : 2010-12-14 |
| Genre | : Business & Economics |
| ISBN | : 1136714006 |
This exciting book is one of the first textbooks in the fast growing area of sustainability accounting. Contributed to, and edited by an impressive array of internationally renowned authorities, it focuses on the use of sustainability accounting both as an external accountability mechanism (external reporting) and as a tool for helping managers assess and manage the social and environmental impacts of their operations (management accounting). Using real-life examples and case studies to emphasize the links between the conceptual basis and issues in practice, this outstanding book addresses the growing interest among both practitioners and academics in social, environmental and ethical accountability, as interpreted through the lens of sustainable development.
| Author | : |
| Publisher | : Routledge |
| Total Pages | : 382 |
| Release | : 2014 |
| Genre | : |
| ISBN | : 1136714014 |
| Author | : Irene M. Herremans |
| Publisher | : Business Expert Press |
| Total Pages | : 122 |
| Release | : 2020-06-19 |
| Genre | : Business & Economics |
| ISBN | : 1951527216 |
This book provides a step-by-step approach for organizations to reap benefits from a more sustainable approach. As organizations tackle global challenges, the faces of our businesses and our economic system are changing to consider the interests of all stakeholders rather than just shareholders. This book provides a step-by-step approach for organizations to reap benefits from a more sustainable approach. It begins with a brief history of the concept of sustainability as it applies to both performance and reporting. Implementing sustainability in an organization begins with the development of policies which are consistent with the expectations of its stakeholders. An organization’s active participation in multi-stakeholder initiatives helps to align the policies with societal trends. Once the policies are developed, a management system is crucial to ensure congruence of policies with actual performance. Then, periodic reporting of performance based on well-recognized standards aids stakeholders in assessing an organization’s performance–reporting also helps stakeholders to determine if performance aligns with their expectations. Both internal and external assurances build stakeholder trust in the organization’s performance and reporting. Finally, the book concludes with a reflection on key messages and potential future actions for continuous improvement.
| Author | : Patricia Dechow |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2023 |
| Genre | : |
| ISBN | : |
I first discuss the meaning of “sustainable reporting” and how this meaning has changed over time. I follow with a discussion of the term ESG and why this term is used with respect to the corporation. I then discuss how the shareholder primacy perspective plays a defining role in corporate law, corporate governance, and asset management. I argue that the shareholder primacy perspective is not appropriate for sustainability reporting because when a firm pollutes the environment or reduces biodiversity, it does not bear the full cost of its action; society or the planet does. Therefore, providing sustainability disclosures that are relevant to investors misses the point that sustainability disclosures are motivated by the desire of other stakeholders to learn about externalities. I discuss the different standard setters in the sustainability space and how accounting and measurement play key roles. I close with a discussion of research opportunities.
