External Environmental Disclosure And Reporting By Large European Companies
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External Environmental Disclosure And Reporting By Large European Companies
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Author : Christopher James Hibbitt
language : en
Publisher: Rozenberg Publishers
Release Date : 2004
External Environmental Disclosure And Reporting By Large European Companies written by Christopher James Hibbitt and has been published by Rozenberg Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Europe categories.
Environmental Disclosure
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Author : Luigi Lepore
language : en
Publisher: Taylor & Francis
Release Date : 2022-12-29
Environmental Disclosure written by Luigi Lepore and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-12-29 with Political Science categories.
This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasising the transition from voluntary to mandatory disclosure, and the major standards and guidance developed. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.
Sustainability Reporting In Central And Eastern European Companies
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Author : Péter Horváth
language : en
Publisher: Springer
Release Date : 2017-06-12
Sustainability Reporting In Central And Eastern European Companies written by Péter Horváth and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-06-12 with Business & Economics categories.
This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among businesses that claim to adhere to certain social, environmental and economic standards. While it can be observed that sustainability reporting is widely practiced in Western and Northern European countries, only few studies have been conducted on this topic in the CEE region. Drawing on a major empirical study involving researchers from 10 different CEE countries, this book addresses the status quo of sustainability reporting, outlines future prospects and provides essential recommendations for practitioners.
Mandatory Environmental Social And Governance Disclosure In The European Union A Case Study
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Author : Joel Diener
language : en
Publisher: GRIN Verlag
Release Date : 2015-09-21
Mandatory Environmental Social And Governance Disclosure In The European Union A Case Study written by Joel Diener and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-09-21 with Business & Economics categories.
Essay from the year 2014 in the subject Business economics - Business Ethics, Corporate Ethics, grade: 1,0, Catholic University Eichstätt-Ingolstadt, course: Vorlesung Advanced Business Ethics, language: English, abstract: This case study examines the issue of introducing mandatory environmental, social, and governance disclosure in the European Union. It focuses on the plans of the European Commission (EC) and examines possible problems as well as their causes, solutions and alternatives. The aspect of implementing and justifying a mandatory and integrated report on corporate social responsibility is also highlighted.
Environmental Management In European Companies
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Author : Jobst Conrad
language : en
Publisher: CRC Press
Release Date : 2003-09-02
Environmental Management In European Companies written by Jobst Conrad and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-09-02 with Law categories.
Over the past decade, the greening of industry has become both an issue in scientific and political debate and a generic substantive development in industry itself. This study is the product of an international collaborative research project investigating exemplary cases of successful environmental management in European companies in Denmark, Germany, The Netherlands, Switzerland, Poland, and Latvia with the aim of discovering the reasons and dynamics underlying them and the role environmental policy did and could play. Providing the background and context of the research project, the nine case studies concern various companies of different sizes and from different industrial branches and describe the social processes leading to substantive environmental achievements and corresponding environmental management systems. This study also evaluates the success stories in a comparative empirical, as well as theoretical, perspective with an environmental policy orientation. Case studies examine the role of a company's internal and external determinants, explaining successful corporate environmental management on the micro-level.
Corporate Social Reporting In The United States And Western Europe
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Author : United States. Department of Commerce. Task Force on Corporate Social Performance
language : en
Publisher:
Release Date : 1979
Corporate Social Reporting In The United States And Western Europe written by United States. Department of Commerce. Task Force on Corporate Social Performance and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979 with Industries categories.
Climate Change And Corporate Reporting In Europe
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Author : Nicola Moscariello
language : en
Publisher: Cambridge Scholars Publishing
Release Date : 2024-04-19
Climate Change And Corporate Reporting In Europe written by Nicola Moscariello and has been published by Cambridge Scholars Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-04-19 with Business & Economics categories.
Diving into the crucial intersection of climate change and financial reporting, this book sheds light on the evolving landscape of climate-related reporting practices, exploring the regulatory framework, economic consequences, and determinants of disclosure in Europe. With a comprehensive approach, the book delves into the pivotal role of institutions and standard setters, such as the European Financial Reporting Advisory Group (EFRAG), the International Sustainability Standards Board (ISSB), and the Global Sustainability Standards Board (GSSB), in providing guidance and promoting consistency in reporting practices. Academic research forms a significant part of the contributions, but the inclusion of professional insights from various fields enriches the discussion, offering a well-rounded view of the current landscape. This collection not only contributes to the academic discourse on environmental reporting but also offers practical insights for regulators, policymakers, and businesses. It identifies areas for improvement and highlights best practices that can guide organizations in effectively addressing climate-related risks and opportunities.
Environmental Accounting And Reporting
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Author : Maria-Gabriella Baldarelli
language : en
Publisher: Springer
Release Date : 2017-04-05
Environmental Accounting And Reporting written by Maria-Gabriella Baldarelli and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-04-05 with Business & Economics categories.
This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.
Sustainability And Social Responsibility Regulation And Reporting
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Author : Graham Gal
language : en
Publisher: Springer
Release Date : 2017-08-08
Sustainability And Social Responsibility Regulation And Reporting written by Graham Gal and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-08 with Business & Economics categories.
This book addresses key issues related to the choice between governments regulating and enforcing society’s sustainability and social responsibility objectives, and firms reporting on their sustainable and socially responsible activities so stakeholders can exert pressure on firms to achieve society’s goals. While these may be considered as the two endpoints of a continuum, it is clear that there are differing perspectives on the role of governments in sustainability and responsibility. At one end of this continuum are stakeholders who believe the only way to achieve a sustainable and socially conscious society is to establish and enforce regulations with the concomitant governmental organizations to oversee and enforce those regulations. At the other end are those who consider firms to be crucial organizations for achieving sustainability and socially responsible outcomes, and who feel it is the responsibility of stakeholders to determine the legitimacy of firms’ actions. It is probably not the case that any economies exist at either end of this continuum, but it is clear that the availability of reliable information is critical for any stakeholder to review the performance of either the governments or the firms. This book presents a varied set of papers that explore the issues that must be considered, regardless of which position a stakeholder takes.
Integrated Sustainability Reporting
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Author : Laura Bini
language : en
Publisher: Springer Nature
Release Date : 2019-08-19
Integrated Sustainability Reporting written by Laura Bini and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-08-19 with Business & Economics categories.
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.