Social And Environmental Report
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Social And Environmental Reporting And The Business Case
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Author : Crawford Spence
language : en
Publisher:
Release Date : 2007-01-01
Social And Environmental Reporting And The Business Case written by Crawford Spence and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-01-01 with Environmental auditing categories.
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.
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.
Stakeholder Engagement And Sustainability Reporting
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Author : Marco Bellucci
language : en
Publisher: Routledge
Release Date : 2018-07-27
Stakeholder Engagement And Sustainability Reporting written by Marco Bellucci and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-27 with Business & Economics categories.
In a context of growing social and environmental concerns, the role of large enterprises and corporations in encouraging sustainability has drawn increasing attention in recent years. Both academic debates and public-opinion research have called into question the extended responsibilities of firms in our increasingly inter-connected world. By studying issues associated with the greatest challenges mankind is currently facing — from climate change to social exclusion — the scientific community is aware of the need to account for the actions and agendas of companies, especially large ones. They are becoming important global political actors with great power, but also unprecedented responsibilities. With this in mind, the authors believe that it is more important than ever that large enterprises, on the one hand, take into account the opinion of their stakeholder while defining their strategies and, on the other hand, disclose material and relevant information on their ability to contribute to sustainability while delivering value for all of their stakeholders. A consensus is being reached on the responsibility of large enterprises to report in a triple bottom perspective — not only on their financial performances, but also on their social and environmental outcomes. Consequently, it is important to understand what elements organizations need to report on in order to provide stakeholders with relevant and comprehensive sustainability reports. Against this background, this book presents a significant and original contribution, both empirically and theoretically, to the social and environmental accounting literature by studying the various features of stakeholder engagement in sustainability reporting.
Sustainability And Management
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Author : Kıymet Çalıyurt
language : en
Publisher: Routledge
Release Date : 2017-07-14
Sustainability And Management written by Kıymet Çalıyurt and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-14 with Business & Economics categories.
In the wake of the 1987 Brundtland Report, sustainable development has become key to the management systems within businesses, and a means by which companies can increase their long-term value. Being a ‘sustainable company’ increasingly means ‘staying alive in business’ and has become a necessity for all kinds of enterprises, from the micro-sized to global corporations. In more recent years, many companies, and indeed governments, have looked at sustainability as a means to combat the multiple challenges of environmental accidents, global warming, resource depletion, energy, poverty and pollution. However, being sustainable or maintaining sustainability is not an easy task for a company’s management function. It needs continuous support and engagement from the board, the executive management, staff and other stakeholders alike. Additionally, it brings extra costs to the company in terms of hiring trained staff, organising continuous training in the company, publishing sustainability reports and subscribing to a rating system. Sustainability must be nourished by a company’s board as well as by all of its departments, such as accounting, marketing and human resources. By the same token, it is not enough for a company simply to declare itself a ‘sustainable business’ or rely on past measures and reputation; sustainability is an ongoing activity and one which has to be proved by periodically disclosing sustainability reports, according to international rating systems. In Sustainability and Management: An International Perspective, Kıymet Çalıyurt and Ülkü Yüksel bring together international authors from a variety of specialisations to discuss the development, aspects, problems, roadmap, trends and disclosure systems for sustainability in management. The result is a lively, insightful exposition of the field.
Sustainable Development Reporting
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Author : Bert Heemskerk
language : en
Publisher:
Release Date : 2002
Sustainable Development Reporting written by Bert Heemskerk and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Corporation reports categories.
Social And Environmental Disclosure By Chinese Firms
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Author : Yingjun Lu
language : en
Publisher: Routledge
Release Date : 2014-03-26
Social And Environmental Disclosure By Chinese Firms written by Yingjun Lu and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-03-26 with Business & Economics categories.
Given the increased social and environmental problems in China, this book looks into the social and environmental (environmental) disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.
Social And Environmental Report 2001
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Author : Schroders plc., London (GB).
language : en
Publisher:
Release Date : 2001
Social And Environmental Report 2001 written by Schroders plc., London (GB). and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with categories.
Determinants Of Level Of Sustainability Report
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Author : Clement Lamboi Arthur, PhD
language : en
Publisher: Xlibris Corporation
Release Date : 2018-01-26
Determinants Of Level Of Sustainability Report written by Clement Lamboi Arthur, PhD and has been published by Xlibris Corporation this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-26 with Business & Economics categories.
This book examines the determinants of the level of sustainability reports of mining companies in Ghana in the absence of regulatory and statutory requirements. It adopted the use of content analysis by probing the question of whether there is an effect of factors such as size, growth rate, profitability, efficiency, gearing ratio, working capital ratio, age, and complexity of the mining companies on the level of disclosure in sustainability report. The book also reviewed some of the traditional theories used in the accounting literature to examine sustainability reporting practices. The book also provides insights into the various sustainability reporting initiatives.
Sustainability Accounting And Integrated Reporting
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Author : Charl de Villiers
language : en
Publisher: Routledge
Release Date : 2017-11-03
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 2017-11-03 with Business & Economics 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.