The Integrated Reporting Movement
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The Integrated Reporting Movement
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Author : Robert G. Eccles
language : en
Publisher: John Wiley & Sons
Release Date : 2014-10-20
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 2014-10-20 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.
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.
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 Integrated Reporting Paradigm
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Author : Teresa Izzo
language : en
Publisher: Springer Nature
Release Date : 2024-06-14
The Integrated Reporting Paradigm written by Teresa Izzo and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-14 with Business & Economics categories.
Integrated reporting (IR) has emerged as an accounting change initiative and has rapidly gathered worldwide attention. Great expectations are placed in IR becoming the ultimate tool to secure valuable strategy and business model of disclosure. Although often attributed to the sustainability domain, this topic deserves recognition within a broader discourse on the transformative nature of corporate reporting. Surely, IR represents a theme of great controversy, struggling to find strong theoretical roots as well as a more effective acknowledgment at a practical level. Given these premises, this book provides an in-depth review of the field, enhancing the IR conceptualization through a multi-level perspective of analysis. To this end, it explores the historical background of contemporary integrated reporting practices, illustrating the strengths and weaknesses of the prevailing approaches. The book also analyses the theories that have been used to interpret the IR rationale and explain its wide-spread adoption among organisations. Lastly, it discusses and evaluates the state and the extent of the academic debate, identifying interesting future research paths.
Integrated Reporting And Performance Measurement Systems
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Author : Bogusława Bek-Gaik
language : en
Publisher: Taylor & Francis
Release Date : 2023-11-15
Integrated Reporting And Performance Measurement Systems written by Bogusława Bek-Gaik and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-11-15 with Business & Economics categories.
Despite the development of innovative approaches to strengthen accountability and the quality of integrated reporting disclosures, stakeholders are increasingly demanding more objective and unambiguous data. Therefore, the use of non-financial performance measures that assist in collecting comparable information and the verification thereof by independent experts can help to establish trust in a firm’s communication with its stakeholders. Certainly, non-financial information should complement mandatory financial reporting to go beyond traditional financial ratios and link them to non-financial risks and achievements. This book examines the possibility of using information provided by performance measurement systems in the process of preparing integrated reports. It presents an overview of the integrated report from the supply side, which undoubtedly affects the quality and usefulness of the information presented as well as enhances the manner in which the data and analyses are suitable for independent assessment. The book looks at the ways in which various groups of stakeholders - management; those who prepare non-financial reports; investors - influence the scope of the key performance indicators (KPIs) used for integrated reporting purposes, and what categories of KPIs are the most significant. Further, it analyzes which performance measurement systems provide information for the different components of integrated reports. The book is interdisciplinary, its thematic scope is at the intersection of accounting, business reporting, and business management, and thus it provides an important source of knowledge for students, scholars, and researchers of economics, finance, and management. It will also be a valuable guide for those preparing integrated reports or other forms of non-financial reporting.
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 : Samuel O. Idowu
language : en
Publisher: Springer
Release Date : 2019-01-04
Integrated Reporting written by Samuel O. Idowu and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-04 with Business & Economics categories.
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.
Integrated Reporting Ir For Sustainability
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Author : Ki-Hoon Lee
language : en
Publisher: Springer Nature
Release Date : 2023-10-24
Integrated Reporting Ir For Sustainability written by Ki-Hoon Lee and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-10-24 with Science categories.
The book presents a rich collection of research studies on the theory and practice of corporate integrated reporting (IR) in South Asia. South Asia is emerging to compete in the world marketplace and one of fast economically growing regions to contribute to the global economy. As the region’s economic development accelerates, balancing economic and environmental development appears as a key sustainability challenge for governments, investors, consumers, and local communities. Companies in South Asia region are therefore increasingly challenged to reduce their environmental impacts and to contribute to sustainable development. This book includes valuable contributions of advanced research, concepts, applications, developments and case studies on corporate IR and sustainability accounting in South Asia and the roles of different professional accounting bodies to strength corporate sustainability and build capacity in the South Asian Region.
Metrics For Sustainable Business
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Author : Scott R. Herriott
language : en
Publisher: Routledge
Release Date : 2016-02-19
Metrics For Sustainable Business written by Scott R. Herriott and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-19 with Business & Economics categories.
Metrics for Sustainable Business is the first book to give students a comprehensive understanding of sustainability in organizations from an accounting perspective. The book walks student through the steps for doing a sustainability assessment, and aims to develop them into financial analysts who understand sustainability reports, and are able to create or audit them. While most books focus on environmental issues, Herriott trains his gaze on the corporate and institutional perspective, covering measurement systems, how to evaluate and improve a standard, and conducting a life cycle assessment. Walking students through the programs of disclosure, the varying standards for corporate ratings, and organizational certification, allows them to grasp the tools for conducting a sustainability assessment and auditing reports. Chapters on accounting for greenhouse gas emissions, water use, and waste introduce students to the technical details in sustainability accounting, while a chapter on the philosophies of sustainability offers an answer to the question, "Why are they asking us to report that?" Richly demonstrated with practical examples and informative visuals, this book will serve students of sustainability, accounting, and integrated reporting.
Integrated Management
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Author : Robert Sroufe
language : en
Publisher: Emerald Group Publishing
Release Date : 2025-04-09
Integrated Management written by Robert Sroufe and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-04-09 with Business & Economics categories.
Building on the award-winning success of the first edition, Integrated Management offers Initiatives we would want to achieve regardless of their proven positive impacts on a single bottom line, as they are practices that benefit the environment and society in dynamic ways that for too long have been overlooked.