The Routledge Handbook Of Integrated Reporting

Author : Charl de Villiers,Pei-Chi Hsiao,Warren Maroun
Publisher : Routledge
Page : 487 pages
File Size : 42,8 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 : Jan Bebbington,Carlos Larrinaga,Brendan O'Dwyer,Ian Thomson
Publisher : Routledge
Page : 544 pages
File Size : 51,7 Mb
Release : 2021-03-30
Category : Business & Economics
ISBN : 9780429620959

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Routledge Handbook of Environmental Accounting by Jan Bebbington,Carlos Larrinaga,Brendan O'Dwyer,Ian Thomson Pdf

This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.

Author : Laura Girella
Publisher : Routledge
Page : 119 pages
File Size : 44,9 Mb
Release : 2021-02-14
Category : Business & Economics
ISBN : 9781000366754

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Integrated Reporting and Corporate Governance by Laura Girella Pdf

Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms underpinning the decision to voluntarily adopt non-financial disclosure formats, such as integrated reporting. At institutional level, several national corporate governance codes have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-à-vis the choice to embrace such reporting practices has been subject to a long scrutiny. However, only a little inquiry has so far analysed the influence of corporate governance factors on integrated reporting adoption, quality, and credibility. Accordingly, the aim of the book is to investigate if, and to what extent, corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance. The study carries out an empirical analysis of the professional features of board members at the time of their decision to implement integrated reporting as a new form of company accountability. The work provides innovative insights into the articulated relationships between the quantitative and qualitative composition of corporate boards and the latter’s choice to uptake this advanced form of reporting to represent the wider value creation processes of their organisations.

Author : Samuel O. Idowu,Mara Del Baldo
Publisher : Springer
Page : 405 pages
File Size : 51,8 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 : Chiara Mio
Publisher : Springer
Page : 312 pages
File Size : 53,9 Mb
Release : 2016-08-11
Category : Business & Economics
ISBN : 9781137551498

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Integrated Reporting by Chiara Mio Pdf

This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.

Author : Mark Garnett
Publisher : Routledge
Page : 321 pages
File Size : 41,7 Mb
Release : 2020-05-13
Category : Political Science
ISBN : 9781317194613

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The Routledge Handbook of British Politics and Society by Mark Garnett Pdf

The Routledge Handbook of British Politics and Society conducts a rigorous, innovative and distinctive analysis of the relationship between British politics and society, emphasizing that the UK is now far from a monolithic, and unshifting, entity. Examining the subject matter with unrivalled breadth and depth, it highlights and interrogates key contemporary debates on the future of the UK, the nature of 'Britishness', and the merits of multiculturalism, as well as contemporary criticisms of traditional institutions and the nature of representative democracy itself. Including contributions from key authors in their respective fields who bring their authority to bear on the task of outlining the current state of the art in British Studies, the book provides a fresh examination of the contrasts and the continuities across the whole field of British Politics and Society, while setting out agendas for future research. The Routledge Handbook of British Politics and Society will be essential reading and an authoritative reference for scholars, students, researchers and practitioners involved in, and actively concerned about, research on British politics, society and culture.

Author : Charl de Villiers,Warren Maroun
Publisher : Routledge
Page : 170 pages
File Size : 47,7 Mb
Release : 2017-11-03
Category : Business & Economics
ISBN : 9781351608855

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Sustainability Accounting and Integrated Reporting by Charl de Villiers,Warren Maroun Pdf

Sustainability Accounting and Integrated Reporting deals with organizations’ assessment, articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies’ and other organizations’ activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. The book Sustainability Accounting and Integrated Reporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.

Author : Aleksei V. Bogoviz,Alexander E. Suglobov,Alexander N. Maloletko,Olga V. Kaurova
Publisher : Springer Nature
Page : 1580 pages
File Size : 47,8 Mb
Release : 2021-12-03
Category : Technology & Engineering
ISBN : 9783030770006

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Сooperation and Sustainable Development by Aleksei V. Bogoviz,Alexander E. Suglobov,Alexander N. Maloletko,Olga V. Kaurova Pdf

This book presents a systematic view of the cooperative sector of the economy from the standpoint of sustainable development. On the one hand, the book reveals the consequences of business cooperation for the implementation of global sustainable development goals, primarily in terms of environmental protection and food security. On the other hand, the book defines the essence of sustainable development of the cooperative sector of the economy as a demonstrative economic practice that reflects the general state of socio-economic systems. Scientific, methodological, and applied recommendations for the systemic optimization of the management of the cooperative sector of the economy in the interests of simultaneously achieving its maximum positive impact on the implementation of sustainable development goals, as well as maintaining its stability are proposed. The book contains the best works based on the results of the International Scientific and Practical Conference “Cooperation and Sustainable Development”, which was held on December 15-16, 2020. Its target audience is scientists studying processes of business structures cooperation, business entities carrying out cooperation, as well as public authorities, which will find guidelines for improving state regulation of the cooperative sector of the economy in this book.

Author : Fabrizio Granà
Publisher : Routledge
Page : 124 pages
File Size : 53,5 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 : Juan Luis Paramio Salcines,Kathy Babiak,Geoff Walters
Publisher : Routledge
Page : 502 pages
File Size : 54,8 Mb
Release : 2013-07-18
Category : Business & Economics
ISBN : 9781135011727

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Routledge Handbook of Sport and Corporate Social Responsibility by Juan Luis Paramio Salcines,Kathy Babiak,Geoff Walters Pdf

As the role of sport in society becomes ever more prominent and as sports organisations become increasingly influential members of the global community, so it has become more important than ever for sport to consider its wider social responsibilities. The Routledge Handbook of Sport and Corporate Social Responsibility is the first book to offer a comprehensive survey of theories and concepts of CSR as applied to sport, and the social, ethical and environmental aspects of sport business and management. It offers an overview of perspectives and approaches to CSR in sport, examines the unique features of the sport industry in relation to CSR, explores the tools, models, common pitfalls and examples of best practice on which managers can draw, and discusses how CSR and corporate citizenship can be integrated into the sport management curriculum. The book covers every key issue and functional area, including implementation, strategic benefits, communication and corporate image, stakeholder engagement, and the measurement and evaluation of CSR policies and practices, and includes detailed international case studies, from the NBA and the Olympic Games to Japanese soccer. The Routledge Handbook of Sport and Corporate Social Responsibility is important reading for any student, researcher, manager or policy maker with an interest in sport business, management, ethics or development.

Author : Kye Gbangbola,Nicole Lawler
Publisher : Routledge
Page : 99 pages
File Size : 53,7 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 : Cristiano Busco,Fabrizio Granà,Maria Federica Izzo
Publisher : Routledge
Page : 122 pages
File Size : 52,5 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 : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 46,9 Mb
Release : 2017
Category : Electronic book
ISBN : OCLC:1066523451

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Towards Integrated Reporting by Anonim Pdf

Author : Cristiano Busco,Mark L. Frigo,Angelo Riccaboni,Paolo Quattrone
Publisher : Springer Science & Business Media
Page : 350 pages
File Size : 53,5 Mb
Release : 2013-11-27
Category : Business & Economics
ISBN : 9783319021683

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Integrated Reporting by Cristiano Busco,Mark L. Frigo,Angelo Riccaboni,Paolo Quattrone Pdf

This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.

Author : Othmar M. Lehner,Theresia Harrer,Hanna Silvola,Olaf Weber
Publisher : Taylor & Francis
Page : 615 pages
File Size : 41,9 Mb
Release : 2023-11-08
Category : Business & Economics
ISBN : 9781000966169

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The Routledge Handbook of Green Finance by Othmar M. Lehner,Theresia Harrer,Hanna Silvola,Olaf Weber Pdf

Green finance is heralded in theory and practice as the new panacea – the ideal way to support the green transition of businesses into more sustainable, environmentally responsible forms, by means of incentivized financial investments. This handbook brings together a variety of expert scholars with industry specialists to offer the most authoritative overview of green finance to date, presenting the current situation in the field. It focuses on green finance in a comprehensive way, discussing its characteristics, underlying principles, and mechanisms. The book carefully illuminates the issues surrounding green finance and delineates its boundaries, mapping out and displaying the disparate voices, traditions, and professional communities engaged in green and sustainable finance activities. Specifically, it examines the "environmental" in the environmental, social, and governance (ESG) measurements, while also discussing the interplay between each measurement. It develops a range of analytic approaches to the subject, both appreciative and critical, and synthesizes new theoretical constructs that make better sense of hybrid financial relationships. Furthermore, the handbook illustrates existing best practices and theories, and critically examines the gaps to derive the necessary future research questions. It highlights the essential issues and debates and provides a robust research agenda. As such, it helps to create an effective market for the various green financing instruments through clarification and standardization. This handbook will be the standard reference work for a broad audience, encompassing scholars, researchers, and students but also interested professionals, regulators, and policymakers wishing to orient themselves in a rapidly developing and increasingly topical field.