Sustainable Development Goals And Integrated Reporting

Author : Cristiano Busco,Fabrizio Granà,Maria Federica Izzo
Publisher : Routledge
Page : 122 pages
File Size : 51,7 Mb
Release : 2018-11-15
Category : Business & Economics
ISBN : 9780429648656

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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.

Author : Laura Bini,Marco Bellucci
Publisher : Springer Nature
Page : 150 pages
File Size : 47,8 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 : Zabihollah Rezaee
Publisher : Routledge
Page : 257 pages
File Size : 43,6 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 : Charl de Villiers,Pei-Chi Hsiao,Warren Maroun
Publisher : Routledge
Page : 487 pages
File Size : 43,6 Mb
Release : 2020-05-11
Category : Business & Economics
ISBN : 9781000070354

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The Routledge Handbook of Integrated Reporting by Charl de Villiers,Pei-Chi Hsiao,Warren Maroun Pdf

This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.

Author : United Nations Conference on Trade and Development. Trade and Development Board
Publisher : Unknown
Page : 22 pages
File Size : 42,7 Mb
Release : 2015
Category : Accounting
ISBN : UIUC:30112115677822

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Review of Good Practices on Enhancing the Role of Corporate Reporting in Attaining Sustainable Development Goals : Note by United Nations Conference on Trade and Development. Trade and Development Board Pdf

Author : Samuel O. Idowu,Mara Del Baldo
Publisher : Springer
Page : 405 pages
File Size : 48,5 Mb
Release : 2019-01-04
Category : Business & Economics
ISBN : 9783030017194

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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 : Robert G. Eccles,Michael P. Krzus
Publisher : John Wiley & Sons
Page : 168 pages
File Size : 45,7 Mb
Release : 2010-02-16
Category : Business & Economics
ISBN : 9780470615829

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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 : Ki-Hoon Lee,Samanthi Senaratne,Nuwan Gunarathne
Publisher : Springer Nature
Page : 440 pages
File Size : 53,5 Mb
Release : 2023-10-24
Category : Science
ISBN : 9783031418334

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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 : Kye Gbangbola,Nicole Lawler
Publisher : Routledge
Page : 99 pages
File Size : 52,7 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 : Fabrizio Granà
Publisher : Routledge
Page : 124 pages
File Size : 48,9 Mb
Release : 2020-11-25
Category : Business & Economics
ISBN : 9781000224122

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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 : United Nations Publications
Publisher : Unknown
Page : 60 pages
File Size : 47,7 Mb
Release : 2018-01-15
Category : Business & Economics
ISBN : 9211013682

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The Sustainable Development Goals Report 2017 by United Nations Publications Pdf

The aim of this report is to present an overview of the 17 Goals using data currently available to highlight the most significant gaps and challenges.

Author : Zabihollah Rezaee,Judy Tsui,Peter Cheng,Gaoguang Zhou
Publisher : John Wiley & Sons
Page : 432 pages
File Size : 40,7 Mb
Release : 2019-02-20
Category : Business & Economics
ISBN : 9781119502203

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Business Sustainability in Asia by Zabihollah Rezaee,Judy Tsui,Peter Cheng,Gaoguang Zhou Pdf

Get familiar with business sustainability in Asia Business Sustainability in Asia offers 12 chapters that cover different aspects of business sustainability with a keen focus on its implications in Asia. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, assurance functions, and corporate governance education will be interested in this book. It examines business sustainability performance, reporting and assurance and their integration into strategy, governance, risk assessment, performance management, and the reporting process of disclosing governance, ethics, social, environmental, and economic sustainable performance. The book also highlights how people, businesses, and resources collaborate in a business sustainability and accountability model. • Develop an awareness and understanding of the main themes, perspectives, frameworks, and issues pertaining to corporate governance and business sustainability in Asia • Covers a variety of issues relevant to business sustainability in Asia • Authored by an expert who has written extensively on the subject • Understand why organizations worldwide recognize the importance of sustainability performance If you’re a business leader, executive, auditor, or student looking to familiarize yourself with this emerging subject, Business Sustainability in Asia has you covered.

Author : Robert G. Eccles,Michael P. Krzus
Publisher : John Wiley & Sons
Page : 336 pages
File Size : 43,8 Mb
Release : 2014-11-17
Category : Business & Economics
ISBN : 9781118646984

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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 : Federica Doni,Andrea Gasperini,João Torres Soares
Publisher : Emerald Group Publishing
Page : 93 pages
File Size : 47,6 Mb
Release : 2020-04-28
Category : Science
ISBN : 9781787569171

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SDG13 - Climate Action by Federica Doni,Andrea Gasperini,João Torres Soares Pdf

SDG13 - Climate Action: Combatting Climate Change and its Impacts will consider empirical and science-based analysis to explore a wide range of practical implementation tools and mechanisms, enabling conditions, and monitoring and reporting tools, to demonstrate the potential innovation in implementing SDG13.

Author : Monteiro, Albertina,Borges, Ana Pinto,Vieira, Elvira
Publisher : IGI Global
Page : 329 pages
File Size : 40,6 Mb
Release : 2023-10-16
Category : Business & Economics
ISBN : 9781668490785

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Enhancing Sustainability Through Non-Financial Reporting by Monteiro, Albertina,Borges, Ana Pinto,Vieira, Elvira Pdf

The lack of transparency and accountability in organizations has made it difficult to identify, measure, and disclose their sustainable practices and impacts, creating a challenge for global sustainability efforts. Furthermore, there is a lack of consensus on the determinants and impacts of non-financial information reporting. In response to these challenges, Enhancing Sustainability Through Non-Financial Reporting, a book edited by Albertina Monteiro, Ana Pinto Borges, and Elvira Vieira, offers a comprehensive analysis of the relationship between sustainability practices and reporting, and the accounting, finance, and management fields. This book provides a platform for both academics and practitioners to share their empirical and theoretical research on the contributions of organizations to sustainable development, the determinants and impacts of non-financial information reporting, the role of sustainability reporting standards, and the challenges faced by accounting, finance, management, and auditing. It is an essential resource for anyone seeking to enhance sustainability through non-financial reporting and is relevant to a wide range of audiences, including academics, practitioners, and other interested individuals and groups.