Accountancy And The Changing Landscape Of Integrated Reporting

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Accountancy And The Changing Landscape Of Integrated Reporting
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Author : Dragu, Ioana
language : en
Publisher: IGI Global
Release Date : 2017-12-31
Accountancy And The Changing Landscape Of Integrated Reporting written by Dragu, Ioana and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-31 with Business & Economics categories.
In the banking industry, inaccurate record keeping can generate negative consequences. By developing solutions to address such issues, financial reporting initiatives can be optimized. Accountancy and the Changing Landscape of Integrated Reporting is a pivotal reference source for the latest research findings on the development of a framework for integrated reporting within the accountancy profession. Featuring extensive coverage on relevant areas such as corporate social responsibility, financial performance, and corporate reporting, this publication is an ideal resource for academics, researchers, graduate-level students, and professionals across the fields of management, economics, and finance.
Sustainability Accounting And Integrated Reporting
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Author : Charl De Villiers
language : en
Publisher: Routledge
Release Date : 2019-12-12
Sustainability Accounting And Integrated Reporting written by Charl De Villiers and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-12-12 with Environmental management categories.
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.
The Multicapital Scorecard
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Author : Martin P. Thomas
language : en
Publisher: Chelsea Green Publishing
Release Date : 2016
The Multicapital Scorecard written by Martin P. Thomas and has been published by Chelsea Green Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Business & Economics categories.
For decades now, organizations have been struggling to find the best way to address their social and environmental responsibilities alongside their economic obligations. In other words, they want to know how best to effectively manage their operations based on a triple bottom line (3BL)--one that reflects social, environmental, and economic performance. Recently, an international standard for integrated reporting has emerged that in principle emphasizes the importance of managing toward a triple bottom line. But it fails to provide specific guidance on how to do so. Organizations have been left to their own devices to respond. How should 3BL management actually be done? In this book, sustainability and performance experts Martin Thomas and Mark McElroy introduce the world's most advanced 3BL performance accounting methodology: The MultiCapital Scorecard. It is the first context-based integrated measurement, management, and reporting system. And, it can help corporations, public institutions, and other organizations answer the question they should be asking themselves for every aspect of their operations: "How much is enough for us to be sustainable?" The answers set internal performance standards against which operations and their impacts can be measured. Nothing less will do! The MultiCapital Scorecard describes this open-source methodology, which consists of a structured, quantitative measurement and reporting system that complies with international standards for 3BL integrated measurement and reporting. Moreover, the MultiCapital Scorecard is designed to help organizations assess their own 3BL performance in their own contexts with context-based metrics of their own choosing. An eminently practical management aid for integrated thinking, it can be tailored to any organization's needs. The authors also describe how and why businesses are gradually shifting from managing impacts on only one type of capital (economic) to managing impacts on multiple types. They also provide detailed examples of worked reports, showing how organizations might develop and quantify the interim and long-term goals to meet their obligations to their employees, community, shareholders, and the environment. The examples also show how an organization can use the Multicapital Scorecard methodology to assess their progress in meeting those goals, and convey that progress to their stakeholders.
Integrated Reporting
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Author : Chiara Mio
language : en
Publisher: Springer
Release Date : 2016-08-11
Integrated Reporting written by Chiara Mio and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-11 with Business & Economics categories.
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.
Understanding Integrated Reporting
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Author : Carol Adams
language : en
Publisher: Do Sustainability
Release Date : 2015-03-09
Understanding Integrated Reporting written by Carol Adams and has been published by Do Sustainability this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-03-09 with Business & Economics categories.
Integrated Reporting is the big new development in corporate reporting that everyone is talking about. Why? Quite simply, marks a paradigm shift in the way companies and other organisations think about business models and the creation of value. promotes long term thinking about value-creation and stewardship across a broad base of interdependent capitals -- financial, manufactured, human, intellectual, natural, and social and relationship. With updated references and case studies to take account of the latest developments in , this book provides a practical and expert distillation of for professionals. Internationally renowned sustainability reporting expert and accountant Dr Carol Adams explains in simple terms what is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for and insights and best practice examples from leading integrated reporters. is not just for companies. This book demonstrates how integrated thinking and can benefit many other organisations whose success and influence depends on relationships and partnerships.
The Integrated Reporting Movement
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Author : Robert G. Eccles
language : en
Publisher: John Wiley & Sons
Release Date : 2014-11-17
The Integrated Reporting Movement written by Robert G. Eccles and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-17 with Business & Economics categories.
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.
Integral Investing
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Author : Mariana Bozesan
language : en
Publisher: Springer Nature
Release Date : 2020-10-09
Integral Investing written by Mariana Bozesan and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-10-09 with Business & Economics categories.
Today, early-stage investors and entrepreneurs find themselves in a dilemma in which they must choose between profit and impact; between traditional, for-profit-only models on the one hand, and multiple-bottom-line structures with a positive social or environmental impact on the other. At a time in which climate change, exponentially growing technologies, social polarization, and looming pandemics are calling into question humanity’s priorities, this Report to the Club of Rome and the World Academy of Art and Science dissolves this dilemma by proposing a new investment paradigm, namely Integral Investing. Integral Investing incorporates and transcends the best practices of both traditional venture capital and impact investing. It provides a seamless integration and shows how technological progress need not be our rival, but can instead be our ally in ensuring the prosperous society we all want. Drawing on her own investments and stellar track record since 1995, the author reveals the mechanism of Integral Investing. At the heart of it is a powerful, 360-degree de-risking tool called the Theta Model, which reveals how to make smart investment decisions based on the comprehensive integration of traditional due-diligence criteria, sustainability metrics, and assessments of the founders’ and team culture. But it doesn’t stop there. In turn, this handbook demonstrates how to use human-centered AI to scale and digitalize the investment process. The goal here is to accelerate the use of exponential tech, capital, and consciousness leadership to transition to a sustainable global society: a process the author refers to as the Investment Turnaround. The 21 principles of Integral Investing, which she defines using Ken Wilber’s Integral Theory, lead to her manifesto on how to implement the UN Sustainable Development Goals within Planetary Boundaries by 2050 through early-stage investing and entrepreneurship. Similar to the 15th century, when the Medicis inspired the Renaissance, today humanity is once again at a crucial turning point where pioneering public and private financiers, investors, entrepreneurs, and other committed individuals have the opportunity to leave behind the legacy of a prosperous society. This handbook provides a source of inspiration, and shows how self-actualization, a positive mindset, and a consciousness that is backed by a world-centric desire can become the driving force for solving the global grand challenges.
Towards Integrated Reporting
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Author : Epameinondas Katsikas
language : en
Publisher: Springer
Release Date : 2016-10-31
Towards Integrated Reporting written by Epameinondas Katsikas and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-10-31 with Business & Economics categories.
This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation.
Sustainable Business
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Author : Geoffrey Wells
language : en
Publisher: Edward Elgar Publishing
Release Date : 2013-01-01
Sustainable Business written by Geoffrey Wells and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-01 with Business & Economics categories.
'This is an immensely useful and important book. By applying sustainability theory and practice to all areas of business management for firms of all sizes it has the potential to make a significant difference to the long term viability of businesses and the societies in which they operate.' – Juliet Roper, The University of Waikato, New Zealand Recent surveys of international CEOs confirm that companies increasingly see sustainability as critical to their business strategy. The rigorous academic framework for the field of sustainable business required to respond to this need is now emerging. This book presents important new work in the theory of the sustainable firm, in the application of sustainability principles to key management disciplines, in sustainable business in practice, and in the international challenges that are critical to sustainability demands. Sustainable Business will prove invigorating for both undergraduate and graduate students on business, society and sustainability themed courses. Policymakers and practitioners will find the urgent global sustainability issues and sub-disciplines essential.
Management Accounting Principles Practice 3rd Edition
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Author : Sahaf M.A.
language : en
Publisher: Vikas Publishing House
Release Date : 2018
Management Accounting Principles Practice 3rd Edition written by Sahaf M.A. and has been published by Vikas Publishing House this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with Business & Economics categories.
This book is meant for students of accounting, management and business studies. It not only describes the principles, procedures and techniques of management accounting, but also explains and analyses the core concepts that have driven the development of the subject for decades. The book is a perfect blend of conceptual and practical approaches to accounting. NEW IN THIS EDITION • Completely revised and updated • New chapters on strategic management accounting, product costing, and service costing • Coverage of total quality management (TQM), just-in-time (JIT), life cycle costing, and Kaizen costing • Worked out solutions to problems and latest professional examination questions