Integrated Reporting And Sustainability Related Assurance

Author : Gürtürk, Anil
Publisher : kassel university press GmbH
Page : 185 pages
File Size : 54,7 Mb
Release : 2017-04-04
Category : Electronic
ISBN : 9783737602808

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Integrated reporting and sustainability-related assurance by Gürtürk, Anil Pdf

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 : Samuel O. Idowu,Mara Del Baldo
Publisher : Springer
Page : 405 pages
File Size : 44,8 Mb
Release : 2019-01-04
Category : Business & Economics
ISBN : 9783030017194

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Integrated Reporting by Samuel O. Idowu,Mara Del Baldo Pdf

This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.

Author : Zabihollah Rezaee
Publisher : Routledge
Page : 257 pages
File Size : 52,7 Mb
Release : 2017-09-08
Category : Business & Economics
ISBN : 9781351284264

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Business Sustainability by Zabihollah Rezaee Pdf

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 : Charl de Villiers,Warren Maroun
Publisher : Routledge
Page : 170 pages
File Size : 52,7 Mb
Release : 2017-11-03
Category : Business & Economics
ISBN : 9781351608855

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Sustainability Accounting and Integrated Reporting by Charl de Villiers,Warren Maroun Pdf

Sustainability Accounting and Integrated Reporting deals with organizations’ assessment, articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies’ and other organizations’ activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. The book Sustainability Accounting and Integrated Reporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.

Author : Zabihollah Rezaee,Judy Tsui,Peter Cheng,Gaoguang Zhou
Publisher : John Wiley & Sons
Page : 286 pages
File Size : 52,7 Mb
Release : 2019-02-20
Category : Business & Economics
ISBN : 9781119502258

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Business Sustainability in Asia by Zabihollah Rezaee,Judy Tsui,Peter Cheng,Gaoguang Zhou Pdf

Get familiar with business sustainability in Asia Business Sustainability in Asia offers 12 chapters that cover different aspects of business sustainability with a keen focus on its implications in Asia. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, assurance functions, and corporate governance education will be interested in this book. It examines business sustainability performance, reporting and assurance and their integration into strategy, governance, risk assessment, performance management, and the reporting process of disclosing governance, ethics, social, environmental, and economic sustainable performance. The book also highlights how people, businesses, and resources collaborate in a business sustainability and accountability model. • Develop an awareness and understanding of the main themes, perspectives, frameworks, and issues pertaining to corporate governance and business sustainability in Asia • Covers a variety of issues relevant to business sustainability in Asia • Authored by an expert who has written extensively on the subject • Understand why organizations worldwide recognize the importance of sustainability performance If you’re a business leader, executive, auditor, or student looking to familiarize yourself with this emerging subject, Business Sustainability in Asia has you covered.

Author : Zabihollah Rezaee,Judy Tsui,Peter Cheng,Gaoguang Zhou
Publisher : John Wiley & Sons
Page : 432 pages
File Size : 43,8 Mb
Release : 2019-02-20
Category : Business & Economics
ISBN : 9781119502203

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Business Sustainability in Asia by Zabihollah Rezaee,Judy Tsui,Peter Cheng,Gaoguang Zhou Pdf

Get familiar with business sustainability in Asia Business Sustainability in Asia offers 12 chapters that cover different aspects of business sustainability with a keen focus on its implications in Asia. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, assurance functions, and corporate governance education will be interested in this book. It examines business sustainability performance, reporting and assurance and their integration into strategy, governance, risk assessment, performance management, and the reporting process of disclosing governance, ethics, social, environmental, and economic sustainable performance. The book also highlights how people, businesses, and resources collaborate in a business sustainability and accountability model. • Develop an awareness and understanding of the main themes, perspectives, frameworks, and issues pertaining to corporate governance and business sustainability in Asia • Covers a variety of issues relevant to business sustainability in Asia • Authored by an expert who has written extensively on the subject • Understand why organizations worldwide recognize the importance of sustainability performance If you’re a business leader, executive, auditor, or student looking to familiarize yourself with this emerging subject, Business Sustainability in Asia has you covered.

Author : Isabel-María García-Sánchez,Jennifer Martínez-Ferrero
Publisher : Cambridge Scholars Publishing
Page : 252 pages
File Size : 50,7 Mb
Release : 2019-01-08
Category : Business & Economics
ISBN : 9781527524439

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The Disclosure and Assurance of Corporate Social Responsibility by Isabel-María García-Sánchez,Jennifer Martínez-Ferrero Pdf

The essays collected here specifically examine the new trends of sustainability performance and reporting. They provide theoretical argumentation and evidence about sustainability performance, and determinants of its voluntary disclosure and external assurance. The book will interest companies, managers, shareholders, stakeholders and public bodies directly related to sustainability performance, the voluntary disclosure of sustainability information, and the adoption of an external assurance process.

Author : Robert G. Eccles,Michael P. Krzus
Publisher : John Wiley & Sons
Page : 336 pages
File Size : 50,8 Mb
Release : 2014-11-17
Category : Business & Economics
ISBN : 9781118646984

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The Integrated Reporting Movement by Robert G. Eccles,Michael P. Krzus Pdf

An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reporting’s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementation—including, but not limited to an extensive discussion of information technology’s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directors’ “Statement of Significant Audiences and Materiality” and a “Sustainable Value Matrix” tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.

Author : Lino Cinquini,Francesco De Luca
Publisher : Springer Nature
Page : 477 pages
File Size : 50,5 Mb
Release : 2022-02-18
Category : Business & Economics
ISBN : 9783030903558

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Non-financial Disclosure and Integrated Reporting by Lino Cinquini,Francesco De Luca Pdf

The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.

Author : Robert G. Eccles,Michael P. Krzus
Publisher : John Wiley & Sons
Page : 168 pages
File Size : 44,7 Mb
Release : 2010-02-16
Category : Business & Economics
ISBN : 9780470615829

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One Report by Robert G. Eccles,Michael P. Krzus Pdf

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 : Ann Brockett,Zabihollah Rezaee
Publisher : John Wiley & Sons
Page : 336 pages
File Size : 47,8 Mb
Release : 2012-11-06
Category : Business & Economics
ISBN : 9781118122365

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Corporate Sustainability by Ann Brockett,Zabihollah Rezaee Pdf

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 : Anonim
Publisher : Emerald Group Publishing
Page : 250 pages
File Size : 51,8 Mb
Release : 2015-11-06
Category : Business & Economics
ISBN : 9781785603402

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Sustainability Disclosure by Anonim Pdf

This volume aims at analysing the main tools, frameworks and issues concerning sustainability disclosure. Particular emphasis is given to the Integrated Reporting, with the aim to identify its antecedents, use within companies, as well as its implementation issues, strengths and weaknesses.

Author : Cristiano Busco,Mark L. Frigo,Angelo Riccaboni,Paolo Quattrone
Publisher : Springer Science & Business Media
Page : 350 pages
File Size : 47,8 Mb
Release : 2013-11-27
Category : Business & Economics
ISBN : 9783319021683

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Integrated Reporting by Cristiano Busco,Mark L. Frigo,Angelo Riccaboni,Paolo Quattrone Pdf

This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.

Author : Chiara Mio
Publisher : Springer
Page : 312 pages
File Size : 40,8 Mb
Release : 2016-08-11
Category : Business & Economics
ISBN : 9781137551498

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Integrated Reporting by Chiara Mio Pdf

This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.

Author : Chiara Mio
Publisher : Springer Nature
Page : 192 pages
File Size : 45,9 Mb
Release : 2024-06-17
Category : Electronic
ISBN : 9783031584497

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Sustainability Reporting by Chiara Mio Pdf