Sustainability Accounting And Integrated Reporting

Author : Charl de Villiers,Warren Maroun
Publisher : Routledge
Page : 170 pages
File Size : 43,6 Mb
Release : 2017-11-03
Category : Business & Economics
ISBN : 9781351608855

Get Book

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 : Samuel O. Idowu,Mara Del Baldo
Publisher : Springer
Page : 405 pages
File Size : 46,7 Mb
Release : 2019-01-04
Category : Business & Economics
ISBN : 9783030017194

Get Book

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 : Pierre Baret,Lucrezia Songini,Anna Pistoni
Publisher : Taylor & Francis
Page : 299 pages
File Size : 42,5 Mb
Release : 2022-08-08
Category : Business & Economics
ISBN : 9781000629194

Get Book

Sustainability Accounting, Management Control and Reporting by Pierre Baret,Lucrezia Songini,Anna Pistoni Pdf

Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting. In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues. Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.

Author : Fabrizio Granà
Publisher : Routledge
Page : 118 pages
File Size : 47,9 Mb
Release : 2020-11-25
Category : Business & Economics
ISBN : 9781000224221

Get Book

Redesigning Organizational Sustainability Through Integrated Reporting by Fabrizio Granà Pdf

This book explores the role of accounting and reporting practices, such as corporate and integrated reports, as organizations attempt to represent sustainability. By relying upon the case of a large international oil and gas company and its recent development of integrated reporting, this book argues that the ambiguity of sustainability as a concept, and the impossibility to fully capture it through accounting and reporting practices, does not mean that any attempt to represent it inevitably leads to distortion or obfuscates ‘reality’. Rather, the way in which this concept is presented through accounting and reporting practices can have a constructive effect on the organization through the aspirations that these representations entail. The book demonstrates that accounting and reporting practices, such as integrated reporting, are not expected to offer complete representations of organizations’ sustainability. Rather, these practices offer a number of representations (e.g. graphs, diagrams, tables, grid) that affect the way in which organizations understand and report on sustainability, changing its meaning over time. Finally, this study demonstrates that undefined concepts, such as ‘sustainability’, and practices, such as ‘integrated reporting’, mutually construct each other. The attempt to represent sustainability within the organization and the debates that this process generates, make accounting and reporting practices unfold themselves, and evolve. The book will be of interest to scholars in the field of accounting, management and sustainability, as well as practitioners from a wide array of additional fields, such as planning and control, organizations’ strategy, business ethics, corporate social responsibility and corporate reporting.

Author : Robert G. Eccles,Michael P. Krzus
Publisher : John Wiley & Sons
Page : 336 pages
File Size : 43,7 Mb
Release : 2014-10-20
Category : Business & Economics
ISBN : 9781118993743

Get Book

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 : Laura Bini,Marco Bellucci
Publisher : Springer Nature
Page : 150 pages
File Size : 52,8 Mb
Release : 2019-08-19
Category : Business & Economics
ISBN : 9783030249540

Get Book

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.

Author : Mara Del Baldo,Jesse Dillard,Maria-Gabriella Baldarelli,Massimo Ciambotti
Publisher : Springer Nature
Page : 280 pages
File Size : 51,8 Mb
Release : 2020-03-31
Category : Business & Economics
ISBN : 9783030411428

Get Book

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.

Author : Robert G. Eccles,Michael P. Krzus
Publisher : John Wiley & Sons
Page : 168 pages
File Size : 55,7 Mb
Release : 2010-02-16
Category : Business & Economics
ISBN : 9780470615829

Get Book

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 : Adams, Carol A.
Publisher : Edward Elgar Publishing
Page : 456 pages
File Size : 40,9 Mb
Release : 2022-07-21
Category : Business & Economics
ISBN : 9781800373518

Get Book

Handbook of Accounting and Sustainability by Adams, Carol A. Pdf

This Handbook provides a comprehensive study of research, practice and policy at the nexus of accounting and sustainability, or sustainable development. Chapters explain key drivers of developments at the nexus, critique those developments, summarise the findings of research on key themes in the field, and suggest areas for further research, offering evidence-based practice and policy solutions.

Author : Anonim
Publisher : Emerald Group Publishing
Page : 250 pages
File Size : 42,8 Mb
Release : 2015-11-06
Category : Business & Economics
ISBN : 9781785603402

Get Book

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 : Chiara Mio
Publisher : Springer
Page : 312 pages
File Size : 54,5 Mb
Release : 2016-08-11
Category : Business & Economics
ISBN : 9781137551498

Get Book

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 : Ki-Hoon Lee,Samanthi Senaratne,Nuwan Gunarathne
Publisher : Springer Nature
Page : 440 pages
File Size : 40,9 Mb
Release : 2023-10-24
Category : Science
ISBN : 9783031418334

Get Book

Integrated Reporting (IR) for Sustainability by Ki-Hoon Lee,Samanthi Senaratne,Nuwan Gunarathne Pdf

The book presents a rich collection of research studies on the theory and practice of corporate integrated reporting (IR) in South Asia. South Asia is emerging to compete in the world marketplace and one of fast economically growing regions to contribute to the global economy. As the region’s economic development accelerates, balancing economic and environmental development appears as a key sustainability challenge for governments, investors, consumers, and local communities. Companies in South Asia region are therefore increasingly challenged to reduce their environmental impacts and to contribute to sustainable development. This book includes valuable contributions of advanced research, concepts, applications, developments and case studies on corporate IR and sustainability accounting in South Asia and the roles of different professional accounting bodies to strength corporate sustainability and build capacity in the South Asian Region.

Author : Chiara Mio
Publisher : Springer Nature
Page : 192 pages
File Size : 53,5 Mb
Release : 2024-06-10
Category : Electronic
ISBN : 9783031584497

Get Book

Sustainability Reporting by Chiara Mio Pdf

Author : Cristiana Bernardi
Publisher : Springer Nature
Page : 94 pages
File Size : 50,9 Mb
Release : 2020-02-29
Category : Business & Economics
ISBN : 9783030111939

Get Book

Implementing Integrated Reporting by Cristiana Bernardi Pdf

Sustainability, the environment, corporate accountability, social justice, integration – these are the buzzwords of our century. This book takes readers on a journey through the landscape of standard-setting giants and corporate reporting paradigms through the eyes of two companies that have taken very different paths toward integrated thinking. Both stories provide new insights into the transition to integrated reporting, as envisaged by the International Integrated Reporting Council (IIRC), and how integrated reporting is reshaping our views on transparency. However, the top-down approach adopted in studies of integrated reporting in practice has left many questions unanswered: Is it effective? How does it evolve into established practice? Is it just another management fad? This bottom-up critique answers all these questions and one more: Could integrated reporting become the corporate reporting norm? We shall see. Given its depth of coverage, the book appeals to IIRC academic community, participants in integrated reporting networks, and others interested in integrated reporting.

Author : Cristiano Busco,Fabrizio Granà,Maria Federica Izzo
Publisher : Routledge
Page : 122 pages
File Size : 42,9 Mb
Release : 2018-11-15
Category : Business & Economics
ISBN : 9780429648656

Get Book

Sustainable Development Goals and Integrated Reporting by Cristiano Busco,Fabrizio Granà,Maria Federica Izzo Pdf

Our planet faces massive economic, social, and environmental challenges. To deal with these challenges, the United Nations has promoted 17 Sustainable Development Goals (SDGs) to define global priorities and aspirations for 2030, and Governments worldwide have already agreed on these goals. In order to approach them practically, private and public organizations have to contribute to make SDGs happen by identifying and executing sustainable strategies as key drivers of their visions and business models. Building on the emerging concept of Integrated Thinking (IT), this book explores how modern organizations can leverage a long-term integrated strategy to reconcile financial stability with social and environmental sustainability and create enduring value for all stakeholders. By focusing on the value-creating role of business organizations in delivering on the promise of sustainable and inclusive development, the book enriches the debate on Integrated Thinking and Integrated Reporting (IR), with particular emphasis on the value creation process. This book offers an opportunity to discuss the way in which business organisations can rethink their management processes, accounting tools and reporting solutions, as they strive for both competitiveness and growth while contributing to the achievement of the SDGs, and long-term value creation more broadly. Based on the analysis of different case studies, the book explores how organizations are approaching these challenges and how they are connecting SDGs, to business models and strategies. Analysing the impact of SDGs on materiality, connectivity, and stakeholder engagement, this book provides an insight into how Integrated Thinking, Management and Reporting is currently practiced and in which way these managerial innovations can contribute to SDGs.