International Perspectives On Sustainability Reporting
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International Perspectives on Sustainability Reporting by Amina Mohamed Buallay Pdf
As global concerns grow surrounding the environment, climate, and sustainability, International Perspectives on Sustainability Reporting presents business case studies from different sectors across different regions, highlighting the changing institutional contexts and laws in each country regarding sustainability reporting.
Governance and Sustainability by David Crowther,Shahla Seifi Pdf
This book explores the concepts of sustainability and governance in relation to the governance of corporations – hence the ubiquity of the term corporate governance – and other bodies. It examines how these concepts are regularly used by politicians and by the media. The two concepts are however largely treated as being separate and discrete, and given equal coverage. The argument in this book is that the two concepts are inter-related and that good governance is a prerequisite for sustainability. The focus of the book therefore is different from most, as it seeks to integrate these two important issues. The approach used in this book is based on the tradition of the Social Responsibility Research Network – a worldwide body of scholars that, over its 20-year history, has sought to broaden the discourse and to treat all research as inter-related and business-relevant. The book examines diverse aspects of the changes to corporate and institutional behaviour that have recently manifested by focusing on these two aspects of sustainable development. Thus, the authors explore engagement and partnership between organisations, in order to consider the extent to which the focus has changed so much that we need to think about new approaches to our understanding of sustainability and differing effects in practice. The international mix of authors makes this an original contribution, sharing some of the best ideas from around the world.
Sustainability and Management by Kıymet Çalıyurt,Ülkü Yüksel Pdf
In the wake of the 1987 Brundtland Report, sustainable development has become key to the management systems within businesses, and a means by which companies can increase their long-term value. Being a ‘sustainable company’ increasingly means ‘staying alive in business’ and has become a necessity for all kinds of enterprises, from the micro-sized to global corporations. In more recent years, many companies, and indeed governments, have looked at sustainability as a means to combat the multiple challenges of environmental accidents, global warming, resource depletion, energy, poverty and pollution. However, being sustainable or maintaining sustainability is not an easy task for a company’s management function. It needs continuous support and engagement from the board, the executive management, staff and other stakeholders alike. Additionally, it brings extra costs to the company in terms of hiring trained staff, organising continuous training in the company, publishing sustainability reports and subscribing to a rating system. Sustainability must be nourished by a company’s board as well as by all of its departments, such as accounting, marketing and human resources. By the same token, it is not enough for a company simply to declare itself a ‘sustainable business’ or rely on past measures and reputation; sustainability is an ongoing activity and one which has to be proved by periodically disclosing sustainability reports, according to international rating systems. In Sustainability and Management: An International Perspective, Kıymet Çalıyurt and Ülkü Yüksel bring together international authors from a variety of specialisations to discuss the development, aspects, problems, roadmap, trends and disclosure systems for sustainability in management. The result is a lively, insightful exposition of the field.
International Perspectives on Sustainability Reporting by Amina Mohamed Buallay Pdf
As global concerns grow surrounding the environment, climate, and sustainability, International Perspectives on Sustainability Reporting presents business case studies from different sectors across different regions, highlighting the changing institutional contexts and laws in each country regarding sustainability reporting.
Accounting for Sustainability: Asia Pacific Perspectives by Ki-Hoon Lee,Stefan Schaltegger Pdf
This book advances the understanding of corporate sustainability and challenges and roles of sustainability accounting in the Asia-Pacific region. The Asia-Pacific region has shown fast economic growth for several decades which is expected to continue. In this context, Asia has become the “production engine” of the global economy. At the same time scientific reports reveal that some planetary boundaries are crossed, for example relating to biodiversity and climate change. Companies in the Asia-Pacific region are therefore increasingly challenged to reduce their environmental impacts, to document their social contribution and to contribute to sustainable development. Key approaches to identify sustainability problems and challenges, to support improvement processes and to back up sustainability contributions include accounting and reporting. In contrast to the high relevance of accounting and reporting for corporate sustainability for the Asia-Pacific region, academic research has so far been dominated by Western researchers and pre-dominantly dealt with Western and Japanese cases and approaches. It is thus time to take account of Asian perspectives on accounting and reporting for sustainability in the Asia-Pacific region.
Sustainability Reporting in Central and Eastern European Companies by Péter Horváth,Judith M. Pütter Pdf
This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among businesses that claim to adhere to certain social, environmental and economic standards. While it can be observed that sustainability reporting is widely practiced in Western and Northern European countries, only few studies have been conducted on this topic in the CEE region. Drawing on a major empirical study involving researchers from 10 different CEE countries, this book addresses the status quo of sustainability reporting, outlines future prospects and provides essential recommendations for practitioners.
Sustainability Reporting by Gwendolen B. White Pdf
Sustainability reporting provides nonfinancial and financial indicators of an organization's environmental, economic, and social dimensions of its operations. The globalization of corporations and widely publicized corporate misdeeds (e.g., Nike's child labor problems) has increased public scrutiny of corporate behavior. As pressure grows from a variety of stakeholders (e.g., investors, creditors, customers, and NGOs) for corporate transparency, sustainability reports provide vital information to meet the demand for disclosures about environmental, economic, and social impacts. In addition to addressing stakeholders' demands, this reporting enhances internal decision-making. Managers are better able to assess risks, monitor company resources, establish competitive advantage, create employee loyalty, and engage stakeholders. This book is intended for MBA students, executives, and managers who want to learn about the value of sustainability reporting. In this book, they will discover the internal and external benefits of sustainability reporting, the basics of existing reporting frameworks, and the reaction of the investment community. Detailed examples of sustainability metrics from numerous organizations are provided to illustrate the Global Reporting Initiative Sustainability Reporting Guidelines. This book will enable readers to assess how reporting can add value for his or her own organization.
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.
Stakeholder Engagement and Sustainability Reporting by Marco Bellucci,Giacomo Manetti Pdf
In a context of growing social and environmental concerns, the role of large enterprises and corporations in encouraging sustainability has drawn increasing attention in recent years. Both academic debates and public-opinion research have called into question the extended responsibilities of firms in our increasingly inter-connected world. By studying issues associated with the greatest challenges mankind is currently facing — from climate change to social exclusion — the scientific community is aware of the need to account for the actions and agendas of companies, especially large ones. They are becoming important global political actors with great power, but also unprecedented responsibilities. With this in mind, the authors believe that it is more important than ever that large enterprises, on the one hand, take into account the opinion of their stakeholder while defining their strategies and, on the other hand, disclose material and relevant information on their ability to contribute to sustainability while delivering value for all of their stakeholders. A consensus is being reached on the responsibility of large enterprises to report in a triple bottom perspective — not only on their financial performances, but also on their social and environmental outcomes. Consequently, it is important to understand what elements organizations need to report on in order to provide stakeholders with relevant and comprehensive sustainability reports. Against this background, this book presents a significant and original contribution, both empirically and theoretically, to the social and environmental accounting literature by studying the various features of stakeholder engagement in sustainability reporting.
Accounting, Accountability and Society by Mara Del Baldo,Jesse Dillard,Maria-Gabriella Baldarelli,Massimo Ciambotti Pdf
This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.
Corporate Social Responsibility, Accountability and Governance by Istemi Demirag Pdf
The "business case" for corporate social responsibility, which suggests that socially and environmentally aware companies can expect to reap financial rewards, is seemingly gaining widespread acceptance within the business community. This is particularly apparent in the ever-increasing number of prominent companies parading their social, ethical and environmental credentials by producing paper- or web-based social and environmental, or sustainability, reports. In so doing, reporting companies claim, they are demonstrating a clear commitment to transparency and accountability to their key stakeholder groups. However, in the prevailing voluntaristic, business-case-centred climate within which such initiatives are taking place, little thought appears to have gone into the question of how stakeholders, other than the capital provider group, can actually use corporate disclosures offered in order to hold management accountable for the social and environmental consequences of their actions. While much corporate rhetoric abounds concerning notions of stakeholder dialogue and engagement, rigorous analysis of the governance implications of their claimed commitment to the principles of corporate social responsibility is largely conspicuous by its absence. Corporate Social Responsibility, Accountability and Governance seeks to explore this "missing link" between CSR (and associated reporting initiatives) and governance mechanisms that are capable of embracing true stakeholder accountability. A wide range of case studies, drawing on experiences of both public- and private-sector initiatives in Europe, the United States, Canada, South America and Asia, offer insightful analysis of the complex relationships between the state, the market and civil society in the development of CSR, accountability and sustainable development. The book employs a multidisciplinary perspective in order to analyse the political, social, economic, technological, legal and organisational shaping of CSR. The complexities underpinning the concept are thereby clearly drawn out and the gross oversimplifications inherent in the prevailing consultancy-driven, business-case literature painfully exposed. Above all, the book offers a sound, practically and theoretically informed contribution to public policy debate and reflects and builds on urgent calls from public- and private-sector policy-makers as well as academics to develop better governance and accountability frameworks for business to deal with the imperatives of social responsibility, sustainable development and ethics. This book is divided into five parts. In Part 1, the complex concepts of responsibility, accountability and governance are discussed, and in particular the presumed relationships between the state, the market and civil society in improving accountability and governance are explored and critiqued. Part 2 consists of chapters relating to corporate social responsibility and stakeholder theory. Part 3 is concerned with empirical studies covering governance structures, networking and corporate social responsibility. Part 4 deals with corporate governance and its implications for regulators and civil society. Part 5 discusses multinational companies and how they impact on national governance regimes. Finally, a summary is provided with emerging international patterns of accountability and governance structures. Corporate Social Responsibility, Accountability and Governance will be essential reading for public and private policy-makers and practitioners and academics interested in how CSR can become more than a soundbite, and rather a substantial force for better global corporate governance and accountability.
Sustainability Accounting and Accountability by Delphine Gibassier,Jeffrey Unerman Pdf
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.
Integrated Sustainability Reporting by Laura Bini,Marco Bellucci Pdf
This book proposes an integrated approach to sustainability reporting, the goal being to overcome certain limitations of the well-established additive approach, where the reporting of environmental, social and economic issues is sequential, but separate. It argues that, in order to successfully communicate its commitment to sustainability, a company should report on how environmental and social issues impact its way of doing business, namely its business model, contributing to value creation. Thus, a reporting framework for business models that encompasses sustainability is presented. In turn, a number of illustrative examples are examined to show how business model reporting could be optimally used to provide effective and integrated sustainability reporting. The book also offers a broad analysis of corporate sustainability reporting, which includes a discussion of the theoretical background, an explanation of why companies provide sustainability reporting, a description of the current regulatory framework for sustainability disclosure, and a review of sustainability reporting literature that shows the main characteristics of sustainability disclosure practices. Given its scope, the book will be of interest to all researchers and practitioners working for companies or organizations that aim to support, implement and improve their sustainability reporting, by adopting a more integrated approach that interconnects environmental and social aspects with the economic and financial results via the business model. The book also offers a valuable reference guide for social science researchers, including PhD students, interested in a discussion of the latest literature on sustainability, corporate social responsibility, and the communication of business models.
International Dimensions of Sustainable Management by René Schmidpeter,Nicholas Capaldi,Samuel O. Idowu,Anika Stürenberg Herrera Pdf
This book provides a rich collection of essays discussing and showcasing the transformation of businesses around the world towards sustainability and responsibility. Based on a framework of global theoretical approaches, it presents practical examples and cases from a variety of industries, regions and corporate functions. It also highlights the latest insights on how corporations consider sustainability in the governance of their respective organization. Furthermore, the book features a section dedicated to responsible finance, and outlines business and management-driven approaches that contradict the traditionally held belief that a trade-off exists between sustainability, social responsibility and profit.