Sustainability And Social Responsibility Of Accountability Reporting Systems

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Sustainability and Social Responsibility of Accountability Reporting Systems

Kıymet Tunca Çalıyurt,Roshima Said
Sustainability and Social Responsibility of Accountability Reporting Systems Book PDF

Author : Kıymet Tunca Çalıyurt,Roshima Said
Publisher : Springer
Page : 373 pages
File Size : 54,6 Mb
Release : 2018-03-01
Category : Business & Economics
ISBN : 9789811032127

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Sustainability and Social Responsibility of Accountability Reporting Systems by Kıymet Tunca Çalıyurt,Roshima Said Pdf

This book explores sustainability and social responsibility from the point of view of accountability reporting systems. The contributions to this volume open up discussions about the theory and application of sustainability and social responsibility across various corporate sectors and assists the reader in applying sustainable corporate social responsibility reporting across those sectors. As a central theme, the book addresses how the theory and application in sustainability and social responsibility has different dimensions and aspects which are impossible to apply across different sectors. This point of view is supported by chapter contributions from countries around the world including Turkey, Serbia, Malaysia, United States, South Africa, Italy, China, Brasil, Romania, Serbia, Puerta Rico, Algeria. Academics worldwide will discover in Sustainability and Social Responsibility of Accountability Reporting Systems: A Global Approach the latest developments about corporate social responsibility and sustainability of accountability reporting systems.

Corporate Sustainability

Ann Brockett,Zabihollah Rezaee
Corporate Sustainability Book PDF

Author : Ann Brockett,Zabihollah Rezaee
Publisher : John Wiley & Sons
Page : 336 pages
File Size : 47,5 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.

Accounting, Accountability and Society

Mara Del Baldo,Jesse Dillard,Maria-Gabriella Baldarelli,Massimo Ciambotti
Accounting Accountability and Society Book PDF

Author : Mara Del Baldo,Jesse Dillard,Maria-Gabriella Baldarelli,Massimo Ciambotti
Publisher : Springer Nature
Page : 280 pages
File Size : 45,7 Mb
Release : 2020-03-31
Category : Business & Economics
ISBN : 9783030411428

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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

Istemi Demirag
Corporate Social Responsibility Accountability and Governance Book PDF

Author : Istemi Demirag
Publisher : Routledge
Page : 378 pages
File Size : 53,7 Mb
Release : 2018-10-08
Category : Business & Economics
ISBN : 9781351281713

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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.

New Approaches to CSR, Sustainability and Accountability, Volume IV

M. Abu Naser
New Approaches to CSR Sustainability and Accountability Volume IV Book PDF

Author : M. Abu Naser
Publisher : Springer Nature
Page : 202 pages
File Size : 53,9 Mb
Release : 2022-11-03
Category : Business & Economics
ISBN : 9789811694998

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New Approaches to CSR, Sustainability and Accountability, Volume IV by M. Abu Naser Pdf

This book continues the discussion on the challenges that organizations face in order to implement sustainability, ethics, and effective corporate governance, all of which are important elements of “standing out” from other companies. Examining the background of the New European Consensus on development with the new guiding motto ‘Our World, Our Dignity, Our Future,’ the authors explore how this new legislation on sustainability issues around the world is forcing companies to deal directly with sustainability issues. The 2030 Agenda for Sustainable Development (2030 Agenda), adopted by the United Nations in September 2015, is the international community’s response to global challenges and trends in connection with sustainable development. With the Sustainable Development Goals (SDGs) at its core, the 2030 Agenda is a transformative political framework designed to eradicate poverty and achieve sustainable development globally. It balances the economic, social, and environmental dimensions of sustainable development, including the key issues of governance and peaceful and inclusive societies, and recognizes the essential interlinkages between its goals and targets, i.e., that they must be implemented as a whole and not selectively. The respective chapters in this volume raise a number of questions regarding corporate social responsibility, ethics, and corporate governance in the face of new technology, and new approaches to climate change and sustainability reporting.

Business Sustainability

Zabihollah Rezaee
Business Sustainability Book PDF

Author : Zabihollah Rezaee
Publisher : Routledge
Page : 257 pages
File Size : 51,9 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.

Sustainability and Social Responsibility: Regulation and Reporting

Graham Gal,Orhan Akisik,William Wooldridge
Sustainability and Social Responsibility Regulation and Reporting Book PDF

Author : Graham Gal,Orhan Akisik,William Wooldridge
Publisher : Springer
Page : 525 pages
File Size : 44,8 Mb
Release : 2017-08-08
Category : Business & Economics
ISBN : 9789811045028

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Sustainability and Social Responsibility: Regulation and Reporting by Graham Gal,Orhan Akisik,William Wooldridge Pdf

This book addresses key issues related to the choice between governments regulating and enforcing society’s sustainability and social responsibility objectives, and firms reporting on their sustainable and socially responsible activities so stakeholders can exert pressure on firms to achieve society’s goals. While these may be considered as the two endpoints of a continuum, it is clear that there are differing perspectives on the role of governments in sustainability and responsibility. At one end of this continuum are stakeholders who believe the only way to achieve a sustainable and socially conscious society is to establish and enforce regulations with the concomitant governmental organizations to oversee and enforce those regulations. At the other end are those who consider firms to be crucial organizations for achieving sustainability and socially responsible outcomes, and who feel it is the responsibility of stakeholders to determine the legitimacy of firms’ actions. It is probably not the case that any economies exist at either end of this continuum, but it is clear that the availability of reliable information is critical for any stakeholder to review the performance of either the governments or the firms. This book presents a varied set of papers that explore the issues that must be considered, regardless of which position a stakeholder takes.

Implementing Effective Corporate Social Responsibility and Corporate Governance

Pavel Castka
Implementing Effective Corporate Social Responsibility and Corporate Governance Book PDF

Author : Pavel Castka
Publisher : BSI British Standards Institution
Page : 38 pages
File Size : 40,9 Mb
Release : 2004
Category : Corporate governance
ISBN : 9780580439537

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Implementing Effective Corporate Social Responsibility and Corporate Governance by Pavel Castka Pdf

Provides a framework for organizations to establish, maintain, improve and document their corporate social responsibility management system.

Social Responsibility and Sustainability

Walter Leal Filho
Social Responsibility and Sustainability Book PDF

Author : Walter Leal Filho
Publisher : Springer
Page : 519 pages
File Size : 55,7 Mb
Release : 2019-01-14
Category : Business & Economics
ISBN : 9783030035624

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Social Responsibility and Sustainability by Walter Leal Filho Pdf

This book comprehensively describes social responsibility and sustainable development, with contributions from scientists and representatives from industry working in the field. The papers are innovative, cross-cutting and many share practice-based experiences, some of which may be replicable elsewhere. Prepared by the Inter-University Sustainable Development Research Programme (IUSDRP) and the World Sustainable Development Research and Transfer Centre (WSD-RTC), it reiterates the current need to promote social responsibility. Social responsibility and sustainable development are two different concepts, whose integration over the years has led to significant advances in the way enterprises see and perceive their operations. It is not only about policies or steps taken to meet legal requirements, but is also about social equality and environmental accountability, also bearing in mind the links with eco-efficiency, innovation, and the health and wellbeing of workers. According to ISO 26000, social responsibility is the responsibility of an organisation for the impacts of its decisions and activities on society and the environment, through transparent and ethical behaviour that: a) contributes to sustainable development, including health and the welfare of society b) takes into account the expectations of stakeholders c) is in compliance with applicable law and consistent with international norms of behaviour d) is integrated throughout the organisation and practised in its relationships. But even though the relations between social responsibility and sustainability are strong, it is still necessary to encourage organisations to adhere to, or at least follow the principles of sustainable development in their operations, giving something back to the community. As such, there is a need for a better understanding of how social responsibility is related to sustainable development, and of the identification of processes, methods and tools that may help the integration of these two important elements. There is also a real need to showcase successful examples of how to structure behaviour and institutional practice in line with the sustainability challenges we face today. Chapter [Reviewing the Stakeholder Value Creation Literature: Towards a Sustainability Approach] is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.

Accountability, Ethics and Sustainability of Organizations

Sandro Brunelli,Emiliano Di Carlo
Accountability Ethics and Sustainability of Organizations Book PDF

Author : Sandro Brunelli,Emiliano Di Carlo
Publisher : Springer Nature
Page : 201 pages
File Size : 45,5 Mb
Release : 2019-11-22
Category : Business & Economics
ISBN : 9783030311933

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Accountability, Ethics and Sustainability of Organizations by Sandro Brunelli,Emiliano Di Carlo Pdf

This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced. In view of these disruptive trends, the theory of the firm needs to be updated and to some extent rethought. Moreover, diverse challenges and opportunities such as climate change, aging populations, and new public accountability requirements are necessitating novel frameworks to ensure the long-term survival of public and private organizations. Against this backdrop, the authors contribute to the debate over the firm’s primary interest by proposing a new way of viewing the nature of the firm and its relationship with stakeholders. In addition, they carefully analyze the challenges and opportunities mentioned above, evaluating their significance for various important aspects of organizations through different lenses. Global in scope, the book also takes the United Nations Sustainability Development Goals into account. Accordingly, it will be of interest to all readers seeking a better understanding of the evolving nature of firms and organizations in our changing world.

Social and Environmental Accounting and Reporting

Rob Gray,Carol Adams,Dave Owen
Social and Environmental Accounting and Reporting Book PDF

Author : Rob Gray,Carol Adams,Dave Owen
Publisher : Pearson Higher Ed
Page : 362 pages
File Size : 55,5 Mb
Release : 2014-01-14
Category : Business & Economics
ISBN : 9780273777984

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Social and Environmental Accounting and Reporting by Rob Gray,Carol Adams,Dave Owen Pdf

Accountability, Social Responsibility and Sustainability addresses the broad and complicated interactions between organisational life, civil society, markets, inequality and environmental degradation through the lenses of accounting, accountability, responsibility and sustainability. Placing the way in which organisations are controlled and the metrics by which they are run at the heart of the analysis, this text also explores how this system opposes the very concerns of societal well-being and environmental stewardship that form the basis of civilised society. Gray, Adams and Owen offer an in-depth and nuanced guide to this theory, recognising the crucial role played by scholars and practitioners in approaching these central tensions. The theory is extensively supported by analysis of developments in practice and in a real-world context. Aimed principally at undergraduate and postgraduate Accounting students, Accountability, Social Responsibility and Sustainability will prove invaluable to any student, teacher or practitioner with an interest in the central role accounting, finance, accountability, CSR and sustainability play in the future of society and the planet. The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you'll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.

Sustainability Accounting and Accountability

Matias Laine,Helen Tregidga,Jeffrey Unerman
Sustainability Accounting and Accountability Book PDF

Author : Matias Laine,Helen Tregidga,Jeffrey Unerman
Publisher : Routledge
Page : 337 pages
File Size : 45,8 Mb
Release : 2021-07-20
Category : Business & Economics
ISBN : 9781000405767

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Sustainability Accounting and Accountability by Matias Laine,Helen Tregidga,Jeffrey Unerman Pdf

Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic systems are intertwined with sustainability, the book discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success. The authors show how sustainability accounting can prove to be transformative, but only if critical questions are sufficiently addressed. This new and completely rewritten edition provides a comprehensive overview of sustainability accounting and accountability. Relevant global context and key concepts are outlined providing the reader with the conceptual resources to engage with the topic. Drawing on the most recent research and topical practical insights, the book discusses a wide variety of sustainability accounting and accountability topics, including management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management. The book also highlights the role accounting has with key sustainability issues through dedicated chapters on climate, water, biodiversity, human rights and economic inequality. Each chapter is supplemented with practical examples and academic reading lists to allow in-depth engagement with the key questions. Sustainability Accounting and Accountability walks the reader through a spectrum of themes which are essential for all accountants and organisations. It helps the reader to understand why our traditional accounting techniques and systems are not sufficient for navigating the contemporary sustainability challenges our societies are facing. This key book will be an essential resource for undergraduate and postgraduate instructors and students, as an entry point to sustainability accounting and accountability, as well as being a vital book for researchers.

Sustainability Accounting, Management Control and Reporting

Pierre Baret,Lucrezia Songini,Anna Pistoni
Sustainability Accounting Management Control and Reporting Book PDF

Author : Pierre Baret,Lucrezia Songini,Anna Pistoni
Publisher : Taylor & Francis
Page : 299 pages
File Size : 52,7 Mb
Release : 2022-08-08
Category : Business & Economics
ISBN : 9781000629194

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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.

Sustainability Accounting and Accountability

Delphine Gibassier,Jeffrey Unerman
Sustainability Accounting and Accountability Book PDF

Author : Delphine Gibassier,Jeffrey Unerman
Publisher : Routledge
Page : 582 pages
File Size : 53,6 Mb
Release : 2010-12-14
Category : Business & Economics
ISBN : 9781136714009

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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.

Accounting for Sustainability

Gunnar Rimmel
Accounting for Sustainability Book PDF

Author : Gunnar Rimmel
Publisher : Routledge
Page : 223 pages
File Size : 53,9 Mb
Release : 2020-08-31
Category : Business & Economics
ISBN : 9781000171853

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Accounting for Sustainability by Gunnar Rimmel Pdf

This book provides a broad overview of how sustainability reporting has grown, how it is used now and where it is heading. Daily, we read and hear in various media about concepts such as corporate social responsibility (CSR), sustainability reporting, sustainability accounting, environmental reports, corporate citizenship or environmental management systems. Accounting for Sustainability decodes this terminology by providing an accessible introduction to the topic that explores sustainability reporting from an internal and external perspective. It begins with an overview of how sustainability reporting has emerged and why it is important, before moving on to cover definitions of key terms and specific theories and frameworks. Subsequent chapters explore the role of financial management, sustainability standards, accounting communication and capital markets. With learning outcomes and study questions embedded in each chapter, this book will be of great interest to students of sustainability reporting and accounting, as well as practitioners taking related professional accreditations.