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Corporate Reporting Of Nonfinancial Performance Indicators And Operating Measures Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Corporate Reporting Of Nonfinancial Performance Indicators And Operating Measures book. This book definitely worth reading, it is an incredibly well-written.
Author : Julia Grant
Publisher : Unknown
Page : 0 pages
File Size : 43,7 Mb
Release : 2000
Category : Corporation reports
ISBN : 1885065175
Author : Bogusława Bek-Gaik,Anna Surowiec
Publisher : Taylor & Francis
Page : 191 pages
File Size : 51,6 Mb
Release : 2023-11-15
Category : Business & Economics
ISBN : 9781000997514
Despite the development of innovative approaches to strengthen accountability and the quality of integrated reporting disclosures, stakeholders are increasingly demanding more objective and unambiguous data. Therefore, the use of non-financial performance measures that assist in collecting comparable information and the verification thereof by independent experts can help to establish trust in a firm’s communication with its stakeholders. Certainly, non-financial information should complement mandatory financial reporting to go beyond traditional financial ratios and link them to non-financial risks and achievements. This book examines the possibility of using information provided by performance measurement systems in the process of preparing integrated reports. It presents an overview of the integrated report from the supply side, which undoubtedly affects the quality and usefulness of the information presented as well as enhances the manner in which the data and analyses are suitable for independent assessment. The book looks at the ways in which various groups of stakeholders - management; those who prepare non-financial reports; investors - influence the scope of the key performance indicators (KPIs) used for integrated reporting purposes, and what categories of KPIs are the most significant. Further, it analyzes which performance measurement systems provide information for the different components of integrated reports. The book is interdisciplinary, its thematic scope is at the intersection of accounting, business reporting, and business management, and thus it provides an important source of knowledge for students, scholars, and researchers of economics, finance, and management. It will also be a valuable guide for those preparing integrated reports or other forms of non-financial reporting.
Author : Lucrezia Songini,Anna Pistoni,Pierre Baret,Martin H. Kunc
Publisher : Emerald Group Publishing
Page : 216 pages
File Size : 42,7 Mb
Release : 2020-03-12
Category : Business & Economics
ISBN : 9781838679637
For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Author : Ann Brockett,Zabihollah Rezaee
Publisher : John Wiley & Sons
Page : 336 pages
File Size : 48,6 Mb
Release : 2012-11-06
Category : Business & Economics
ISBN : 9781118122365
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 : Carol Adams,Elaine Cohen,Dwayne Baraka
Publisher : Routledge
Page : 331 pages
File Size : 52,5 Mb
Release : 2017-09-29
Category : Business & Economics
ISBN : 9781351274838
Better Corporate Reporting outlines the latest frameworks for enhancing non-financial and sustainability reporting. It shows you how to integrate non-financial data into your reporting and overall strategy, creating long-term value, trust and transparency. It includes guides to: the International Integrated Reporting Council's new framework; the Global Reporting Initiative's G4 framework; and a detailed look at the concept at the heart of both of these new frameworks, materiality. It is the compilation of 3 bestselling sustainability guides on sustainability reporting.Understanding Integrated Reporting provides a practical and expert distillation of the new IR framework released by the International Integrated Reporting Council in December 2013. It explains what IR is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for IR and insights and best practice examples from leading integrated reporters. The Global Reporting Initiative (GRI) G4 Sustainability Reporting Framework was launched in May 2013. In Understanding G4, corporate reporting veteran Elaine Cohen presents an easy-to-follow review of everything any organization needs to know to decide whether to use the G4 Framework and if so, how. Materiality is the lynch-pin that can align your sustainability initiatives with your overall strategy. Making Sustainability Matter shows you how to identify your organization's most material sustainability issues, allocate resources to sustainability initiatives for optimal returns; connect your communications and reporting to materiality, and; clarify which issues are important to your stakeholders. Materiality is a core concept in both the GRI's new G4 framework the IIRC's new Integrated Reporting framework.
Author : Kaevan Gazdar
Publisher : John Wiley & Sons
Page : 352 pages
File Size : 43,9 Mb
Release : 2007-03-13
Category : Business & Economics
ISBN : 0470065680
According to research carried out by Ernst & Young, 35% of all investment decisions are based on nonfinancial attributes. A substantial body of literature deals with the management and measurement of nonfinancial assets. This book, by contrast, focuses on best practice in disclosure: How do companies present their vital resources in annual, quarterly, and corporate citizenship/sustainability reports and also in other publications and on their web sites? Do they provide a coherent, consistent, and convincing view of resources like management quality, brands, and intellectual capital? And how should they proceed to make stakeholders grasp what makes them a valuable investment, a preferred supplier of goods and services, or an employer of choice, and also a good corporate citizen? These are the core questions addressed in Reporting Nonfinancials. The book presents both best practice in nonfinancial disclosure and a pragmatic framework for action. It shows practitioners how to optimize the impact of their intangibles by first analyzing their companies’ strengths and then improving their disclosure through annual, quarterly, CSR, and other reporting formats. It also helps investors and other stakeholder groups evaluate the quality and relevance of information provided by companies. Thus it is important for both executives and outsiders.
Author : Martin P. Thomas,Mark W. McElroy
Publisher : Chelsea Green Publishing
Page : 138 pages
File Size : 55,8 Mb
Release : 2016-12-01
Category : Business & Economics
ISBN : 9781603586917
For decades now, organizations have been struggling to find the best way to address their social and environmental responsibilities alongside their economic obligations. In other words, they want to know how best to effectively manage their operations based on a triple bottom line (3BL)—one that reflects social, environmental, and economic performance. Recently, an international standard for integrated reporting has emerged that in principle emphasizes the importance of managing toward a triple bottom line. But it fails to provide specific guidance on how to do so. Organizations have been left to their own devices to respond. How should 3BL management actually be done? In this book, sustainability and performance experts Martin Thomas and Mark McElroy introduce the world’s most advanced 3BL performance accounting methodology: The MultiCapital Scorecard. It is the first context-based integrated measurement, management, and reporting system. And, it can help corporations, public institutions, and other organizations answer the question they should be asking themselves for every aspect of their operations: “How much is enough for us to be sustainable?” The answers set internal performance standards against which operations and their impacts can be measured. Nothing less will do! The MultiCapital Scorecard describes this open-source methodology, which consists of a structured, quantitative measurement and reporting system that complies with international standards for 3BL integrated measurement and reporting. Moreover, the MultiCapital Scorecard is designed to help organizations assess their own 3BL performance in their own contexts with context-based metrics of their own choosing. An eminently practical management aid for integrated thinking, it can be tailored to any organization’s needs. The authors also describe how and why businesses are gradually shifting from managing impacts on only one type of capital (economic) to managing impacts on multiple types. They also provide detailed examples of worked reports, showing how organizations might develop and quantify the interim and long-term goals to meet their obligations to their employees, community, shareholders, and the environment. The examples also show how an organization can use the Multicapital Scorecard methodology to assess their progress in meeting those goals, and convey that progress to their stakeholders.
Author : Robert S. Kaplan,David P. Norton
Publisher : Unknown
Page : 9 pages
File Size : 43,9 Mb
Release : 2005
Category : Business planning
ISBN : OCLC:63682036
Author : Hans-Ulrich Krause,Dayanand Arora
Publisher : Walter de Gruyter GmbH & Co KG
Page : 386 pages
File Size : 53,9 Mb
Release : 2019-11-18
Category : Business & Economics
ISBN : 9783110598094
Key Performance Indicators (KPIs) have become a regular and useful tool for measuring business performance everywhere. The KPIs not only help in strategic planning but also in managing operative business world over. The KPIs in the book are organized according to the Balanced Scorecard (BSC) approach, which emphasizes the importance of using both financial and non-financial information to remain competitive in the modern world. We proudly place on record the fact that our book is the first of its kind and provides for a complete analysis of KPIs under financial, customer, process and human resource/innovation perspectives. The book is a major contribution towards achieving sustainable growth as a competitive advantage. It also emphasizes the importance of social acceptance and environmental impact of the business activity. The compendium provides over 170 KPIs in a compact form. It delivers simple definitions, easy to calculate formulae, possible interpretations and useful suggestions towards an efficient and effective implementation of KPIs as controlling instruments.
Author : BPP Learning Media
Publisher : BPP Learning Media
Page : 617 pages
File Size : 51,6 Mb
Release : 2009-07-01
Category : Business & Economics
ISBN : 9780751775983
The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. P2 is a very challenging paper which builds on the knowledge and skills acquired at earlier levels in the preparation and analysis of financial reports for single entities and groups. It takes these areas to a higher level, putting into context the role of the accountant as a professional steward and adviser, who is responsible to the stakeholders of an organisation.It has five main sections: 1. Regulatory and ethical framework and current issues 2. Reporting the financial performance of entities 3. Group financial statements 4. Specialised entities 5. Analysis of the financial performance of entitiesThe main new topics introduced at this level relate to group accounts, but other topics are tested with a different emphasis and in more depth than at the Fundamentals Level.We provide material for both International and UK streams. International is now the ACCA main stream.The study text has been reviewed by the examiner and takes account of his advice on approaching the paper. Ethics, which have an impact on all aspects of financial reporting, are introduced at an early stage in the text, as is corporate social responsibility, so that students do not neglect these topics when covering the numerical areas. Accounting standards come next, combining revision with extension into more advanced areas. After a brief revision of basic groups, the more advanced consolidation topics are covered. Current issues are covered throughout the text within the appropriate topics, and also summarised in a final chapter. The question bank contains practice at the case study-style question you will encounter in the real exam.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
Author : Cristiano Busco,Costanza Consolandi,Irma Malafronte,Fabrizio Sammarco,Elisabetta Scognamiglio
Publisher : Taylor & Francis
Page : 325 pages
File Size : 55,9 Mb
Release : 2023-10-19
Category : Business & Economics
ISBN : 9781003826675
The Impact of Organizations: Measurement, Management and Corporate Reporting contributes to the growing debate on the importance of measuring, managing, and reporting organizations’ impact in the interest of companies, stakeholders, and policymakers. Through theoretical analysis, data analysis, case studies, and collaboration with academics and practitioners in the field, this book offers a comprehensive view of the topics covered and is structured into three main parts: i) from sustainability to impact evaluation and management: a corporate perspective; ii) financial sector, sustainability integration and impact management; iii) impact management to innovate the public institutions. The topics covered in this book contribute to the existing debate on the need to provide companies with tools to measure and manage impact effectively and address the need from businesses and investors for a simplified corporate reporting landscape. As such, this book represents a useful guide for academics who are investigating this field, for companies and practitioners working on measuring, managing, and communicating impact, as well as students and graduates who would like to pursue a career in the field of sustainability and impact.
Author : Robert G. Eccles,Michael P. Krzus
Publisher : John Wiley & Sons
Page : 168 pages
File Size : 46,6 Mb
Release : 2010-02-16
Category : Business & Economics
ISBN : 9780470615829
Winner of the 2010 PROSE Award for Best Business, Finance, & Management Book! "One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tremendous value to the company and all of its stakeholders, including shareholders, and also ultimately contributes to a sustainable society. Focuses on the emerging trend of integrated reporting as a top priority for companies, investors, regulators, auditors and civil society Provides compelling case studies from some of the world's leading companies doing integrated reporting Addresses how companies can move toward One Report and how it can become a keystone of a sustainable strategy for both the company and society Explains what others-such as analysts, shareholders, other stakeholders, auditors, regulators, legislators, and civil society-need to do to enable the rapid and broad adoption of One Report Filled with case studies and the most current trends on integrated reporting, this book is an invaluable guidebook on the future of reporting and how this future can lead to a sustainable society.
Author : Zabihollah Rezaee
Publisher : John Wiley & Sons
Page : 562 pages
File Size : 55,7 Mb
Release : 2007-10-05
Category : Business & Economics
ISBN : 9780470107447
Corporate Governance Post Sarbanes-Oxley introduces a corporate governance structure consisting of seven interrelated mechanisms of oversight: managerial, compliance, audit, advisory, assurance, and monitoring. The book begins with a discussion of the new requirements for corporate governance and financial reporting brought about by Sarbanes-Oxley and then shows how a well-balanced functioning of the seven mechanisms produces a responsible corporate governance structure that ensures quality financial reporting and credible audit services. Each chapter includes checklists, real-world case studies, and best practice tips.
Author : Anonim
Publisher : Unknown
Page : 1026 pages
File Size : 50,5 Mb
Release : 2000
Category : Cost accounting
ISBN : CORNELL:31924088621663
Author : Bryan Horrigan
Publisher : Edward Elgar Publishing
Page : 457 pages
File Size : 49,6 Mb
Release : 2010-01-01
Category : Business & Economics
ISBN : 9781849805278
As corporate states join the universe of nation states, the challenge of securing both corporate social responsibility and accountability becomes one of the core challenges facing the social and legal order. Bryan Horrigan s masterly, comprehensive account of this protean subject offers an assured guide for future thought and action. Paul Redmond, Professor, University of Technology, Sydney, Australia CSR continues to be one of the most important aspects of business in the global economy receiving much attention from business managers, government leaders and academics. While continuing to increase in prominence, there are many aspects and many approaches evolving in this global phenomenon. In this book Horrigan provides the most complete interdisciplinary analysis of these perspectives yet undertaken combining theoretical insights with practical examples while pointing the way forward towards future developments. David Crowther, Professor, De Montfort University, UK and Social Responsibility Research Network In this book Professor Horrigan brings together the many facets of, and perspectives on, the concept [of CSR]. . . and he places them in the context of the development of thought in the crossover from the 20th to the 21st century. . . I doubt whether such an ambitious and comprehensive account of the concept has been previously attempted. There is no doubt that it is a hugely important subject in today s world; and one which will not go away. I believe that the book will be valuable to all who need to deal with this issue, whether as government officials, regulators, businessmen, lawyers, academics, media commentators or concerned citizens. The Right Honourable Lord Butler of Brockwell KG, GCB, CVO, was Secretary of the United Kingdom Cabinet and Head of the Home Civil Service from 1988 to 1998. 1998 2008 Master of University College Oxford and a Non-Executive Director of ICI plc and of HSBC Holdings, also Chairman of the Board's Corporate Social Responsibility Committee This timely and thorough book offers one of the most wide-ranging, inter-disciplinary, and cross-jurisdictional analyses of corporate social responsibility so far in the 21st century. Professor Bryan Horrigan spans subjects as diverse and topical as global corporate responsibility and governance debates, practical guidelines for responsible businesses and their professional advisers, governmental roles in corporate social responsibility, corporations and human rights, and the new era of enlightened shareholder value . He also highlights an emerging transnational and comparative body of law, regulation, and practice on corporate social responsibility. Illustrated throughout with meaningful controversies and examples, the book also highlights the major recent global developments in corporate social responsibility already this century, focusing especially on Europe, the UK, North America, and Australasia, and charting its future regulatory and research directions worldwide. The book s scholarly foundation, up-to-date coverage, and accessible style will appeal particularly to academic researchers and students of corporate social responsibility in the fields of law, business, management, economics, and political science in a number of countries. It will also be of great interest and use to those whose work involves corporate social responsibility within government, business, and civil society.
