Taxmann S Esg Brsr Reporting Dedicated Guide Providing A Comprehensive Overview Of Key Concepts Practice And Challenges Combining Insights And Perspectives

Author : Kishor M Parikh
Publisher : Taxmann Publications Private Limited
Page : 24 pages
File Size : 48,8 Mb
Release : 2023-10-19
Category : Law
ISBN : 9789357789080

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Taxmann's ESG & BRSR Reporting – Dedicated guide providing a comprehensive overview of key concepts, practice and challenges combining insights and perspectives by Kishor M Parikh Pdf

The first dedicated book on the subject of Environmental, Social and Governance (ESG) and Business Responsibility & Sustainability Reporting (BRSR) provides a comprehensive overview of the following: • Key Concepts • Practices • Challenges It discusses the format of BRSR and guides companies to understand the scope of disclosures. It combines insights and perspectives from sustainability reporting, corporate governance, and responsible investment. The book is designed to help finance/governance/sustainability professionals, business leaders, investors, regulators, and anyone keen to understand the significance of ESG issues and effective reporting. The Present Publication is the latest 2023 edition and has been amended up to September 2023. This book is authored by Kishor M Parikh, with the following coverage: • Environmental, Social and Governance (ESG) o Global Risks o Concept of ESG o Environmental Awareness in the Vedic Literature o Recent Global Updates o Advantages of Incorporating ESG Standards o Practical Challenges of ESG Reporting o ESG & the Accounting Profession o ESG Investing an Evolving Concept in India o ESG Disclosure Regulations and Mandatory ESG Reporting at a Global Level o Case Study • Sustainability o What is Sustainability o Triple Bottom Line: People, Planet and Profit o Benefits of Sustainability Reporting o Global Scenario of ESG Development Goals o Sustainable Development Goals (SDG) • Global ESG Reporting Framework o Climate Disclosure Standards Board (CDSB) o International Integrated Reporting Council (IIRC) o Sustainability Accounting Standards Board (SASB) o Task Force on Climate-related Financial Disclosures (TCFD) o Value Reporting Foundation (VRF) o International Sustainability Standards Board (ISSB) o Global Reporting Initiative (GRI) • Social Stock Exchange o Background o SSE-SEBI Recommendations and Analysis o Social Stock Exchange under the Regulatory Ambit of SEBI o Self-Regulatory Organization (SRO) o Social Stock Exchange at the Global Level o Governance Disclosures o Financial Disclosures • Audit and Assurance o What is Sustainability Assurance? o Advantages of Sustainable Assurance o Types of Assurance o Sustainability Information Assurance Standard o Role of Audit Committee o What is a Social Audit? o Types of Social Audits o Who can Perform a Social Audit in India o Social Audit Standards in India o Difference between Financial Reporting and Sustainable Reporting • Business Responsibility & Sustainability Reporting (BRSR) o Events that Lead to the Development of Business Responsibility and Sustainability Reporting (BRSR) o National Voluntary Guidelines (NVG) o National Guidelines on Responsible Business Conduct (NGRBC) o Practical Challenges of BRSR Adoption in India o Guidance Note for Business Responsibility and Sustainability Reporting Format (BRSR) o Assurance & Structure of ESG Disclosures § Assurance § Structure of BRSR Reporting • BRSR Lite o Structure of BRSR Lite

Author : Poul Lykkesfeldt,Laurits Louis Kjaergaard
Publisher : Springer Nature
Page : 342 pages
File Size : 41,6 Mb
Release : 2022-08-15
Category : Business & Economics
ISBN : 9783031058004

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Investor Relations and ESG Reporting in a Regulatory Perspective by Poul Lykkesfeldt,Laurits Louis Kjaergaard Pdf

Investor Relations and ESG Reporting in a Regulatory Perspective is a comprehensive and detailed practical guide for financial market participants, focusing on the stock market, written for practitioners by practitioners. The main themes of the book include the challenging integration of investor relations (IR) and the non-financial reporting of environmental, social and governance (ESG). Further, the book provides a comprehensive overview of the complex regulatory framework of the European Union (EU) related to the financial markets, including the expected global trends in this area. This includes financial legislation such as MiFID II, MiFIR and MAR along with non-financial legislation like the EU’s taxonomy, CSRD and SFDR. In addition, this book explores the non-financial reporting standards of GRI, TCFD, CDSB, IBC, SASB, IRRC and the upcoming ISSB, and discusses the UN’s Sustainable Development Goals (SDGs). In addition, the book provides a practical guide regarding IR in special situations, e.g. in connection with takeover response manuals, M&A, investor activism, initial public offerings (IPOs), as well companies’ collaboration with e.g. investment banks and corporate finance advisers, financial PR and IR advisers in such situations. The suggested audience of the book includes board members and senior management of in particular listed companies, and companies considering an IPO; professionals working in the fields of IR, ESG and communications; institutional and retail investors; private equity executives; venture capitalists; investment bankers; legal practitioners; accountants and auditors; financial journalists; and politicians. Finally, university and business students may benefit from an insight into the dynamics of the financial markets and the direction they are moving, a possible inspiration for choosing a future career.

Author : John Hill
Publisher : Academic Press
Page : 371 pages
File Size : 55,6 Mb
Release : 2020-01-30
Category : Business & Economics
ISBN : 9780128186930

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Environmental, Social, and Governance (ESG) Investing by John Hill Pdf

Environmental, Social, and Governance (ESG) Investing: A Balanced Analysis of the Theory and Practice of a Sustainable Portfolio presents a balanced, thorough analysis of ESG factors as they are incorporated into the investment process. An estimated 25% of all new investments are in ESG funds, with a global total of $23 trillion and the U.S. accounting for almost $9 trillion. Many advocate the sustainability goals promoted by ESG, while others prefer to maximize returns and spend their earnings on social causes. The core problem facing those who want to promote sustainability goals is to define sustainability investing and measure its returns. This book examines theories and their practical implications, illuminating issues that other books leave in the shadows. Provides a dispassionate examination of ESG investing Presents the historical arguments for maximizing returns and competing theories to support an ESG approach Reviews case studies of empirical evidence about relative returns of both traditional and ESG investment approaches

Author : K. H. Spencer Pickett
Publisher : John Wiley & Sons
Page : 1091 pages
File Size : 45,6 Mb
Release : 2010-09-07
Category : Business & Economics
ISBN : 9780470662137

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The Internal Auditing Handbook by K. H. Spencer Pickett Pdf

The first edition of The Internal Auditing Handbook received wide acclaim from readers and became established as one of the definitive publications on internal auditing. The second edition was released soon after to reflect the rapid progress of the internal audit profession. There have been a number of significant changes in the practice of internal auditing since publication of the second edition and this revised third edition reflects those changes. The third edition of The Internal Auditing Handbook retains all the detailed material that formed the basis of the second edition and has been updated to reflect the Institute of Internal Auditor’s (IIA) International Standards for the Professional Practice of Internal Auditing. Each chapter has a section on new developments to reflect changes that have occurred over the last few years. The key role of auditors in reviewing corporate governance and risk management is discussed in conjunction with the elevation of the status of the chief audit executive and heightened expectations from boards and audit committees. Another new feature is a series of multi-choice questions that have been developed and included at the end of each chapter. This edition of The Internal Auditing Handbook will prove to be an indispensable reference for both new and experienced auditors, as well as business managers, members of audit committees, control and compliance teams, and all those who may have an interest in promoting corporate governance.

Author : Daniel C. Esty,Todd Cort
Publisher : Springer Nature
Page : 246 pages
File Size : 51,5 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.

Author : David Crowther,Shahla Seifi
Publisher : Emerald Group Publishing
Page : 178 pages
File Size : 52,8 Mb
Release : 2020-10-21
Category : Business & Economics
ISBN : 9781800431539

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Governance and Sustainability by David Crowther,Shahla Seifi Pdf

An analysis of the issues raised concerning both sustainability and governance and an investigation of approaches taken to dealing with these issues. The research has been developed by experts from around the world who each look at different issues in different contexts.

Author : Jl Collins
Publisher : Jl Collins LLC
Page : 286 pages
File Size : 49,5 Mb
Release : 2021-08-16
Category : Electronic
ISBN : 1737724103

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The Simple Path to Wealth by Jl Collins Pdf

"In the dark, bewildering, trap-infested jungle of misinformation and opaque riddles that is the world of investment, JL Collins is the fatherly wizard on the side of the path, offering a simple map, warm words of encouragement and the tools to forge your way through with confidence. You'll never find a wiser advisor with a bigger heart." -- Malachi Rempen: Filmmaker, cartoonist, author and self-described ruffian This book grew out of a series of letters to my daughter concerning various things-mostly about money and investing-she was not yet quite ready to hear. Since money is the single most powerful tool we have for navigating this complex world we've created, understanding it is critical. "But Dad," she once said, "I know money is important. I just don't want to spend my life thinking about it." This was eye-opening. I love this stuff. But most people have better things to do with their precious time. Bridges to build, diseases to cure, treaties to negotiate, mountains to climb, technologies to create, children to teach, businesses to run. Unfortunately, benign neglect of things financial leaves you open to the charlatans of the financial world. The people who make investing endlessly complex, because if it can be made complex it becomes more profitable for them, more expensive for us, and we are forced into their waiting arms. Here's an important truth: Complex investments exist only to profit those who create and sell them. Not only are they more costly to the investor, they are less effective. The simple approach I created for her and present now to you, is not only easy to understand and implement, it is more powerful than any other. Together we'll explore: Debt: Why you must avoid it and what to do if you have it. The importance of having F-you Money. How to think about money, and the unique way understanding this is key to building your wealth. Where traditional investing advice goes wrong and what actually works. What the stock market really is and how it really works. Why the stock market always goes up and why most people still lose money investing in it. How to invest in a raging bull, or bear, market. Specific investments to implement these strategies. The Wealth Building and Wealth Preservation phases of your investing life and why they are not always tied to your age. How your asset allocation is tied to those phases and how to choose it. How to simplify the sometimes confusing world of 401(k), 403(b), TSP, IRA and Roth accounts. TRFs (Target Retirement Funds), HSAs (Health Savings Accounts) and RMDs (Required Minimum Distributions). What investment firm to use and why the one I recommend is so far superior to the competition. Why you should be very cautious when engaging an investment advisor and whether you need to at all. Why and how you can be conned, and how to avoid becoming prey. Why I don't recommend dollar cost averaging. What financial independence looks like and how to have your money support you. What the 4% rule is and how to use it to safely spend your wealth. The truth behind Social Security. A Case Study on how this all can be implemented in real life. Enjoy the read, and the journey!

Author : Paola Lozano,Daniel Hernández (Corporate lawyer)
Publisher : Unknown
Page : 0 pages
File Size : 55,7 Mb
Release : 2022
Category : Consolidation and merger of corporations
ISBN : 1838629033

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The Guide to Mergers and Acquisitions by Paola Lozano,Daniel Hernández (Corporate lawyer) Pdf

Author : Brendan Bradley
Publisher : John Wiley & Sons
Page : 368 pages
File Size : 49,8 Mb
Release : 2021-02-26
Category : Business & Economics
ISBN : 9781119771111

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ESG Investing For Dummies by Brendan Bradley Pdf

Your guide to investing for a more sustainable world Investing in one’s own future has always been a good financial move. But what if you want to ensure that the companies you have a financial interest in are also helping to improve the present and future of all of us—and of the planet? More than ever before, sustainable investors want to be confident that a company’s Environmental (net zero emissions target), Social (response to the Covid-19 pandemic), and Governance (no repeats of Enron and WorldCom) policies and actions are positively impacting the global outlook—and to identify ways that their dollar can incentivize business leaders to do even better. The worldwide rise of an Environmental, Socially Responsible, and Governance (ESG) approach to investing shows you’re not alone, and the $30+ trillion—and growing—committed in this way says it’s already become a transformative global movement. ESG provides a framework for evaluating companies that, unlike unrelated investment strategies, informs and guides sustainable investment. Even if you’re a novice investor, ESG For Dummies will allow you to hit this new investing landscape running, providing you with measurable ways to factor ESG into company performance, see how these are reflected in your investment return, and show how you can monitor companies to ensure your money is being put to ethical use. You’ll also become familiar with the big names to follow in the ESG world, how they’re already effecting positive change, and how you can help. Identify the drivers for each category of ESG Define and measure material ESG factors for investing success Understand principles for building a diversified sustainable portfolio Recognize material ESG factors effect on company performance ESG investing introduces powerful tools to do real and lasting good: this book shows you how to use them to help make everyone’s future, including your own, much more secure.

Author : Iain G MacNeil,Justin O'Brien
Publisher : Bloomsbury Publishing
Page : 484 pages
File Size : 47,6 Mb
Release : 2010-03-12
Category : Law
ISBN : 9781847315717

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The Future of Financial Regulation by Iain G MacNeil,Justin O'Brien Pdf

The Future of Financial Regulation is an edited collection of papers presented at a major conference at the University of Glasgow in spring 2009, co-sponsored by the Economic and Social Research Council World Economy and Finance Programme and the the Australian Research Council Governance Research Network. It draws together a variety of different perspectives on the international financial crisis which began in August 2007 and later turned into a more widespread economic crisis following the collapse of Lehman Brothers in the autumn of 2008. Spring 2009 was in many respects the nadir since valuations in financial markets had reached their low point and crisis management rather than regulatory reform was the main focus of attention. The conference and book were deliberately framed as an attempt to re-focus attention from the former to the latter. The first part of the book focuses on the context of the crisis, discussing the general characteristics of financial crises and the specific influences that were at work this time round. The second part focuses more specifically on regulatory techniques and practices implicated in the crisis, noting in particular an over-reliance on the capacity of regulators and financial institutions to manage risk and on the capacity of markets to self-correct. The third part focuses on the role of governance and ethics in the crisis and in particular the need for a common ethical framework to underpin governance practices and to provide greater clarity in the design of accountability mechanisms. The final part focuses on the trajectory of regulatory reform, noting the considerable potential for change as a result of the role of the state in the rescue and recuperation of the financial system and stressing the need for fundamental re-appraisal of business and regulatory models.

Author : Nate Sloan,Charlie Harding
Publisher : Oxford University Press, USA
Page : 225 pages
File Size : 43,6 Mb
Release : 2019-12-13
Category : Music
ISBN : 9780190056650

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Switched on Pop by Nate Sloan,Charlie Harding Pdf

Pop music surrounds us - in our cars, over supermarket speakers, even when we are laid out at the dentist - but how often do we really hear what's playing? Switched on Pop is the book based on the eponymous podcast that has been hailed by NPR, Rolling Stone, The Guardian, and Entertainment Weekly for its witty and accessible analysis of Top 40 hits. Through close studies of sixteen modern classics, musicologist Nate Sloan and songwriter Charlie Harding shift pop from the background to the foreground, illuminating the essential musical concepts behind two decades of chart-topping songs. In 1939, Aaron Copland published What to Listen for in Music, the bestseller that made classical music approachable for generations of listeners. Eighty years later, Nate and Charlie update Copland's idea for a new audience and repertoire: 21st century pop, from Britney to Beyoncé, Outkast to Kendrick Lamar. Despite the importance of pop music in contemporary culture, most discourse only revolves around lyrics and celebrity. Switched on Pop gives readers the tools they need to interpret our modern soundtrack. Each chapter investigates a different song and artist, revealing musical insights such as how a single melodic motif follows Taylor Swift through every genre that she samples, André 3000 uses metric manipulation to get listeners to "shake it like a Polaroid picture," or Luis Fonsi and Daddy Yankee create harmonic ambiguity in "Despacito" that mirrors the patterns of global migration. Replete with engaging discussions and eye-catching illustrations, Switched on Pop brings to life the musical qualities that catapult songs into the pop pantheon. Readers will find themselves listening to familiar tracks in new waysand not just those from the Top 40. The timeless concepts that Nate and Charlie define can be applied to any musical style. From fanatics to skeptics, teenagers to octogenarians, non-musicians to professional composers, every music lover will discover something ear-opening in Switched on Pop.

Author : K. H. Spencer Pickett
Publisher : John Wiley & Sons
Page : 390 pages
File Size : 50,7 Mb
Release : 2011-05-23
Category : Business & Economics
ISBN : 9780470746936

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The Essential Guide to Internal Auditing by K. H. Spencer Pickett Pdf

The Second Edition of The Essential Guide to Internal Auditing is a condensed version of the Handbook of Internal Auditing, Third Edition. It shows internal auditors and students in the field how to understand the audit context and how this context fits into the wider corporate agenda. The new context is set firmly within the corporate governance, risk management, and internal control arena. The new edition includes expanded coverage on risk management and is updated throughout to reflect the new IIA standards and current practice advisories. It also includes many helpful models, practical guidance and checklists.

Author : Cary Krosinsky,Sophie Purdom
Publisher : Taylor & Francis
Page : 322 pages
File Size : 54,8 Mb
Release : 2016-12-08
Category : Business & Economics
ISBN : 9781317192855

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Sustainable Investing by Cary Krosinsky,Sophie Purdom Pdf

A seminal shift has taken place in the world of investing. A clear and overarching reality has emerged which must be solved: financial considerations must factor in sustainability considerations for ongoing societal success, while sustainability issues equally need to be driven by a business case. As a result, investment practices are evolving, especially towards more positive philosophies and frameworks. Sustainable Investing brings the reader up to speed on trends playing out in each region and asset class, drawing on contributions from leading practitioners across the globe. Implications abound for financial professionals and other interested investors, as well as corporations seeking to understand future investment trends that will affect their shareholders’ thinking. Policymakers and other stakeholders also need to be aware of what is happening in order to understand how they can be most effective at helping implement and enable the changes arguably now required for economic and financial success. Sustainable Investing represents an essential overview of sustainable investment practices that will be a valuable resource for students and scholars of sustainable banking and finance, as well as professionals and policymakers with an interest in this fast-moving field.

Author : Peter E. Wells
Publisher : Edward Elgar Publishing
Page : 189 pages
File Size : 54,5 Mb
Release : 2013-10-01
Category : Business & Economics
ISBN : 9781781001530

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Business Models for Sustainability by Peter E. Wells Pdf

Business Models for Sustainability breaks new ground by combining three important insights. First, achieving sustainability requires socio-technical transitions that entail new technologies, production processes, lifestyles, and consumption patterns. Second, firms play crucial roles in mediating between sustainable production and consumption. Third, radical innovations require organizational innovations and new business models. Peter Wells successfully combines these big picture ideas with rich in-depth case studies drawing on years of accumulated expertise. Highly recommended. Frank W. Geels, University of Manchester, UK and Chairman of the Sustainability Transitions Research Network With increasing awareness that innovative technology alone is insufficient to make sustainable lifestyles a reality, this book brings into sharp focus the need to create radical new business models. This insightful book provides a theoretically grounded but also realistic account of how the design of business models can be a critical component in the overall transition to sustainability, and one that transcends the usual focus on innovative technology. Weaving together key principles and components for business sustainability, the book highlights five very different pathways to the future for sectors ranging from microbreweries and printing through to clothing, mobility and plastics. Business has only just started the first few tentative steps towards a very different approach to creating and sustaining value, but this book concludes that enormous opportunities will emerge alongside new ways of creating and capturing value. Academics and postgraduate students in the fields of sustainable business, business organisations and industrial ecology will find this book brings a greater understanding of business strategy and structure to the discipline. While traditionally referenced and structured, this academic book is accessibly written with key principles that may also appeal to the consultant community.

Author : Rebecca Ssanyu
Publisher : Grin Publishing
Page : 124 pages
File Size : 40,7 Mb
Release : 2016-07-21
Category : Electronic
ISBN : 3668264023

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Prisoner Rehabilitation in the Uganda Prison Service by Rebecca Ssanyu Pdf

Master's Thesis from the year 2014 in the subject Sociology - Law, Delinquency, Abnormal Behavior, grade: 40.0 credits, University College Cork (School of Applied Social Studies), course: Master of Social Sciences (Social Policy), language: English, abstract: This research focused on the nature of rehabilitation provided to prisoners in correctional facilities in Uganda as offered by the Uganda Prisons Service (UPS). The specific objectives of the research were to: map the kind of rehabilitation programs provided to prisoners; clarify who provides them and how they are organised; and, to critically analyse the rehabilitation programs from the point of view of a human rights framework that is underpinned by basic standards for treatment of prisoners. It was premised on the fact that the UPS is currently shifting its approach from a purely penal role to become a correctional institution that upholds offenders' human rights. The overall finding was that indeed the UPS (attempts to) provide rehabilitation to prisoners. The types of rehabilitation programs are of varying degrees of efficiency. Particularly, programs in the UPS were undermined by prison overcrowding, poor resourcing, and understaffing. They mostly include functional adult literacy for those without prior academic education, and formal education at primary, secondary, and tertiary levels. They also include vocational and skills training, and limited psychosocial interventions. Psychosocial interventions were largely conducted on an informal basis by prison staff and social work volunteers and often took the form of group sensitisation programs. A key observation was that the rehabilitation programs that are being offered by the UPS lacked therapeutic integrity. In other words, they are not well conceived and do not rely on sound academic / criminological theory; they have no standardised curriculum; and they used staff (instructors) who were mostly unqualified and not adequately trained.