Sustainability Reporting

Author : Kye Gbangbola,Nicole Lawler
Publisher : Routledge
Page : 99 pages
File Size : 53,6 Mb
Release : 2020-03-24
Category : Business & Economics
ISBN : 9781000029963

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Gold Standard Sustainability Reporting by Kye Gbangbola,Nicole Lawler Pdf

This highly practical and concise book shows you how to undertake a reporting process and produce a sustainability report in line with the new standards and frameworks presented by the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI). Fully updated to ensure compliance with the new standards, this second edition shows how to actually produce a sustainability report as well as the key processes in the planning: how to produce a business case; the development of actions plans; process and team leadership; and generating cross-functional buy in. Templates are provided for certain steps in order to simplify the tasks involved at each point in the process. Anyone involved in delivering or developing a process to embed sustainability reporting for an organization will find this book invaluable, for example Chief Sustainability Officers, Chief Financial Officers and Company Secretaries. It will also be of interest to students in the field of sustainability.

Author : Gwendolen B. White
Publisher : Business Expert Press
Page : 133 pages
File Size : 54,9 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.

Author : Laura Bini,Marco Bellucci
Publisher : Springer Nature
Page : 150 pages
File Size : 41,5 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.

Author : Irene M. Herremans
Publisher : Business Expert Press
Page : 122 pages
File Size : 47,6 Mb
Release : 2020-06-19
Category : Business & Economics
ISBN : 9781951527211

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Sustainability Performance and Reporting by Irene M. Herremans Pdf

This book provides a step-by-step approach for organizations to reap benefits from a more sustainable approach. As organizations tackle global challenges, the faces of our businesses and our economic system are changing to consider the interests of all stakeholders rather than just shareholders. This book provides a step-by-step approach for organizations to reap benefits from a more sustainable approach. It begins with a brief history of the concept of sustainability as it applies to both performance and reporting. Implementing sustainability in an organization begins with the development of policies which are consistent with the expectations of its stakeholders. An organization’s active participation in multi-stakeholder initiatives helps to align the policies with societal trends. Once the policies are developed, a management system is crucial to ensure congruence of policies with actual performance. Then, periodic reporting of performance based on well-recognized standards aids stakeholders in assessing an organization’s performance–reporting also helps stakeholders to determine if performance aligns with their expectations. Both internal and external assurances build stakeholder trust in the organization’s performance and reporting. Finally, the book concludes with a reflection on key messages and potential future actions for continuous improvement.

Author : Stefan Schaltegger,Martin Bennett,Roger Burritt
Publisher : Springer Science & Business Media
Page : 704 pages
File Size : 54,6 Mb
Release : 2006-09-14
Category : Law
ISBN : 9781402049743

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Sustainability Accounting and Reporting by Stefan Schaltegger,Martin Bennett,Roger Burritt Pdf

This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.

Author : Ann Brockett,Zabihollah Rezaee
Publisher : John Wiley & Sons
Page : 218 pages
File Size : 54,9 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.

Author : Stewart Jones,Janek Ratnatunga
Publisher : Emerald Group Publishing
Page : 296 pages
File Size : 54,9 Mb
Release : 2012-06-15
Category : Business & Economics
ISBN : 9781780520209

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Contemporary Issues in Sustainability Accounting, Assurance and Reporting by Stewart Jones,Janek Ratnatunga Pdf

This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.

Author : Fabrizio Granà
Publisher : Routledge
Page : 118 pages
File Size : 54,8 Mb
Release : 2020-11-25
Category : Business & Economics
ISBN : 9781000224221

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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 : 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.

Author : Marco Bellucci,Giacomo Manetti
Publisher : Routledge
Page : 158 pages
File Size : 49,8 Mb
Release : 2018-07-27
Category : Business & Economics
ISBN : 9781351243933

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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.

Author : Soner Gokten,Pinar Okan Gokten
Publisher : BoD – Books on Demand
Page : 110 pages
File Size : 51,6 Mb
Release : 2018-09-19
Category : Business & Economics
ISBN : 9781789237368

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Sustainability Assessment and Reporting by Soner Gokten,Pinar Okan Gokten Pdf

We are more aware of the need to achieve sustainable development than ever before. One of the main factors to achieve the goal of sustainable development is sustainability assessment and reporting because it is not possible to take precautions without understanding the current situation. And also, undoubtedly, future generations have a right to know what kind of world we will leave them. This book brings together different perspectives on sustainability assessment and reporting. When you look at the chapters, you will understand that sustainability assessment and reporting are addressing interdisciplinary and vast areas. It should be because sustainability assessment and reporting cover all aspects of social, economic and environmental factors. In this five-chapter book, you will see how sustainability assessment and reporting are addressed in different areas.

Author : Chiara Mio
Publisher : Springer Nature
Page : 192 pages
File Size : 53,8 Mb
Release : 2024-06-11
Category : Electronic
ISBN : 9783031584497

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Sustainability Reporting by Chiara Mio Pdf

Author : Péter Horváth,Judith M. Pütter
Publisher : Springer
Page : 222 pages
File Size : 47,5 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.

Author : Dr. Clement Lamboi Arthur
Publisher : Xlibris Corporation
Page : 98 pages
File Size : 45,5 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.

Author : Alan S. Gutterman
Publisher : Business Expert Press
Page : 189 pages
File Size : 55,9 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.