Sustainability Disclosure

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Sustainability Reporting

Gwendolen B. White
Sustainability Reporting Book PDF

Author : Gwendolen B. White
Publisher : Business Expert Press
Page : 133 pages
File Size : 54,8 Mb
Release : 2015-10-22
Category : Business & Economics
ISBN : 9781631571091

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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.

Sustainability Disclosure

Anonim
Sustainability Disclosure Book PDF

Author : Anonim
Publisher : Emerald Group Publishing
Page : 250 pages
File Size : 52,9 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.

Integrated Sustainability Reporting

Laura Bini,Marco Bellucci
Integrated Sustainability Reporting Book PDF

Author : Laura Bini,Marco Bellucci
Publisher : Springer Nature
Page : 150 pages
File Size : 51,9 Mb
Release : 2019-08-19
Category : Business & Economics
ISBN : 9783030249540

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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.

Business Sustainability Factors of Performance, Risk, and Disclosure

Zabihollah Rezaee
Business Sustainability Factors of Performance Risk and Disclosure Book PDF

Author : Zabihollah Rezaee
Publisher : Business Expert Press
Page : 82 pages
File Size : 47,9 Mb
Release : 2021-03-08
Category : Business & Economics
ISBN : 9781637420072

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Business Sustainability Factors of Performance, Risk, and Disclosure by Zabihollah Rezaee Pdf

Business Sustainability Factors of Performance, Risk, and Disclosure examines sustainability factors of performance, risk and disclosure. The five dimensions of sustainability performance are economic, governance, social, ethical, and environmental (EGSEE). Business sustainability is advancing from the greenwashing and branding to, very recently, business imperative as shareholders demand, regulators require, and companies report their sustainability performance. Sustainability has become economic and strategic imperative with potential to create opportunities and risks for businesses. Business Sustainability Factors of Performance, Risk, and Disclosure examines sustainability factors of performance, risk and disclosure. The five dimensions of sustainability performance are economic, governance, social, ethical, and environmental (EGSEE). Sustainability risks are reputational, strategic, operational, compliance, and financial (RSOCF). Sustainability disclosures are relevant to financial economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG) sustainability performance with ethics are integrated into all other components of sustainability performance. This book offers guidance for proper measurement, recognition, and reporting of all five EGSEE dimensions of sustainability performance. It also highlights how people, business, and resources collaborate in a business sustainability and accountability model in creating shared value for all stakeholders. The three sustainability factors of performance, risk and disclosure are driven from the stakeholder primacy concept with the mission of profit-with-purpose. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, and audit functions will benefit from this book.

International Perspectives on Sustainability Reporting

Amina Mohamed Buallay
International Perspectives on Sustainability Reporting Book PDF

Author : Amina Mohamed Buallay
Publisher : Emerald Group Publishing
Page : 131 pages
File Size : 53,7 Mb
Release : 2022-09-16
Category : Business & Economics
ISBN : 9781801178587

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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.

Values at Work

Daniel C. Esty,Todd Cort
Values at Work Book PDF

Author : Daniel C. Esty,Todd Cort
Publisher : Springer Nature
Page : 246 pages
File Size : 49,6 Mb
Release : 2020-10-26
Category : Business & Economics
ISBN : 9783030556136

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Values at Work by Daniel C. Esty,Todd Cort Pdf

Sustainable investing is a rapidly growing and evolving field. With investors expressing ever greater interest in environmental, social, and governance (ESG) metrics and reporting, companies face a sustainability imperative and the need to remake their business models to respond to an array of pressing issues including climate change, air and water pollution, racial justice, workplace diversity, economic inequality, privacy, corporate integrity, and good governance. From equities to fixed income and from private equity to impact-investing, investors of all kinds now want to understand which companies will be marketplace leaders in a business future redefined by sustainability. Thus, investment strategies, risk models, financial vehicles, applications, data, metrics, standards, and regulations are all changing rapidly around the world. In an effort to better understand the current status and movement of this dynamic field and to provide a practical reference for the growing pool of investors, financial advisors, companies, and academics seeking information on sustainable investing and ESG reporting, this edited book covers the latest trends, tools, and thinking. It showcases the work of authors from leading companies and academic institutions across a range of vital topics such as financial disclosure, portfolio assessment, ESG metrics construction, and law as well as regulation. Readers of the book will be better able to identify and address the hurdles to moving mainstream capital toward more sustainable companies, investments, and projects.

Environmental Disclosure

Luigi Lepore,Sabrina Pisano
Environmental Disclosure Book PDF

Author : Luigi Lepore,Sabrina Pisano
Publisher : Taylor & Francis
Page : 258 pages
File Size : 55,6 Mb
Release : 2022-12-29
Category : Political Science
ISBN : 9781000829136

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Environmental Disclosure by Luigi Lepore,Sabrina Pisano Pdf

This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasizing the transition from voluntary to mandatory disclosure. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.

Sustainability, Environmental Performance and Disclosures

Marty Freedman,Bikki Jaggi
Sustainability Environmental Performance and Disclosures Book PDF

Author : Marty Freedman,Bikki Jaggi
Publisher : Emerald Group Publishing
Page : 194 pages
File Size : 51,6 Mb
Release : 2010-01-13
Category : Business & Economics
ISBN : 9781849507646

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Sustainability, Environmental Performance and Disclosures by Marty Freedman,Bikki Jaggi Pdf

Includes the papers that discuss different aspects of sustainability, environmental performance, and environmental disclosures. This title analyzes what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements.

Corporate Sustainability

Ann Brockett,Zabihollah Rezaee
Corporate Sustainability Book PDF

Author : Ann Brockett,Zabihollah Rezaee
Publisher : John Wiley & Sons
Page : 218 pages
File Size : 52,7 Mb
Release : 2012-10-01
Category : Business & Economics
ISBN : 9781118238066

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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.

Global Corporate Sustainability Report 2024

OECD
Global Corporate Sustainability Report 2024 Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 63 pages
File Size : 47,8 Mb
Release : 2024-03-14
Category : Electronic
ISBN : 9789264457232

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Global Corporate Sustainability Report 2024 by OECD Pdf

The OECD Global Corporate Sustainability Report aims to enhance the adoption of corporate governance policies that promote the sustainability and resilience of companies. It examines the evolving landscape of corporate sustainability practices worldwide and includes a focus on key dimensions outlined in the G20/OECD Principles of Corporate Governance, such as sustainability-related disclosure, shareholder-company dialogue, board responsibilities, and stakeholder interests. It offers comprehensive data analysis specifically designed to meet the needs of policymakers, regulators, and market participants.

Sustainability Reporting in Central and Eastern European Companies

Péter Horváth,Judith M. Pütter
Sustainability Reporting in Central and Eastern European Companies Book PDF

Author : Péter Horváth,Judith M. Pütter
Publisher : Springer
Page : 222 pages
File Size : 55,5 Mb
Release : 2017-06-12
Category : Business & Economics
ISBN : 9783319525785

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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 Mining Companies in Ghana

Dr. Clement Lamboi Arthur
Sustainability Reporting by Mining Companies in Ghana Book PDF

Author : Dr. Clement Lamboi Arthur
Publisher : Xlibris Corporation
Page : 98 pages
File Size : 46,6 Mb
Release : 2018-06-07
Category : Science
ISBN : 9781543490435

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Sustainability Reporting by Mining Companies in Ghana by Dr. Clement Lamboi Arthur Pdf

Environmental, economic, and social sustainability management is one of the most complex challenges facing both private and public sector organizations in recent times. This book is different from other accounting books in that unlike other texts on accounting, it addresses the needs of variety of users. Another way in which this book differs from other textbooks is that it is meant for an all accounting audiences who are interested in current issues in sustainability, accounting, and reporting of mining companies in Ghana. It provides a good starting point for anyone wanting to embark on research in this area. The book is meant to be easy to read, so I apologize for including references and citations. If I left them all out, you would not know whether what I was saying was my personal opinion or had some authoritative evidence to back it up. I have tried to minimize the references though, consistent with the requirements of the need to evidence statements and give credit to innovative thinkers. I hope I have made it very obvious when anything is just my personal opinion. The content of this book is intended for practicing accounting and finance professionals, graduate students, and advanced undergraduate students. The social and economic context of sustainability accounting is regularly brought into discussion and accounting, like all business studies are social studies. It is done by people about people to people. It is not just about what things people own and what those things are worth.

Gold Standard Sustainability Reporting

Kye Gbangbola,Nicole Lawler
Gold Standard Sustainability Reporting Book PDF

Author : Kye Gbangbola,Nicole Lawler
Publisher : Routledge
Page : 97 pages
File Size : 49,5 Mb
Release : 2017-09-08
Category : Business & Economics
ISBN : 9781351274500

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Gold Standard Sustainability Reporting by Kye Gbangbola,Nicole Lawler Pdf

This how-to book provides a step-by-step guide to the constituent practices and processes needed to produce a sustainability report, structured around the Global Reporting Initiative’s Sustainability Reporting Process. It is written by the first GRI Certified training providers in the UK, who also produced the first GRI Certified Training course to be accredited by the Institute of Environmental Management & Assessment (IEMA). This book will show you: (1) how to produce a business case, develop action plans, secure leadership over process and people, and how to generate cross functional buy in, (2) how to do stakeholder engagement, materiality and assurance, and how to collect quality data and (3) how to plan and prepare to report, how to finalize and disseminate a report, and how to apply and manage the GRI Materiality Matters Check. The authors also provide invaluable tips on how to write a report, and how to position it on media platforms for both dissemination and feedback.In short, this book is a masterclass on precisely the things that individuals and organizations need and want to know to set up or improve the quality of their reporting processes, and to write effective reports.# This book will also enable stakeholders with a professional, personal or academic interest in reporting to learn how to evaluate a report – an essential skill for report writers too.

Sustainability Reporting and Communications

Alan S. Gutterman
Sustainability Reporting and Communications Book PDF

Author : Alan S. Gutterman
Publisher : Business Expert Press
Page : 189 pages
File Size : 46,6 Mb
Release : 2020-12-08
Category : Business & Economics
ISBN : 9781952538971

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Sustainability Reporting and Communications by Alan S. Gutterman Pdf

This book is intended to be a practical introduction to sustainability reporting and communications that begins by discussing material legal and regulatory considerations and the some of the major sustainability reporting frameworks and then continues with detailed illustrations of how companies might create and distribute their sustainability reports and develop and implement their CSR communications strategies. In order to know whether or not the corporate social responsibility (CSR) initiative and its related commitments are actually improving the company’s performance, it is necessary to have in place procedures for reporting and verification, each of which are important tools for measuring change and communicating those changes to the company’s stakeholders. While certain CSR and corporate sustainability disclosures have now become minimum legal requirements in some jurisdictions, in general such disclosures are still a voluntary matter and companies have some leeway as to the scope of their disclosures and how they are presented to investors and other stakeholders. This book is intended to be a practical introduction to sustainability reporting and communications that begins by discussing material legal and regulatory considerations and the some of the major sustainability reporting frameworks and then continues with detailed illustrations of how companies might create and distribute their sustainability reports and develop and implement their CSR communications strategies.

The Equal Pillars of Sustainability

David Crowther,Shahla Seifi
The Equal Pillars of Sustainability Book PDF

Author : David Crowther,Shahla Seifi
Publisher : Emerald Group Publishing
Page : 207 pages
File Size : 42,7 Mb
Release : 2022-04-18
Category : Business & Economics
ISBN : 9781803820675

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The Equal Pillars of Sustainability by David Crowther,Shahla Seifi Pdf

The Equal Pillars of Sustainability investigates whether equality between environmental protection, social sustainability, and economic sustainability can be achieved in all circumstances or what alternatives need to be considered via the latest research on topical issues by international experts.