The Routledge Handbook Of Integrated Reporting
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The Routledge Handbook Of Integrated Reporting
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Author : Charl de Villiers
language : en
Publisher: Routledge
Release Date : 2020-05-11
The Routledge Handbook Of 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 2020-05-11 with Business & Economics categories.
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.
The Routledge Handbook Of Integrated Reporting
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Author : Charl de Villiers
language : en
Publisher: Routledge
Release Date : 2020-05-11
The Routledge Handbook Of 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 2020-05-11 with Business & Economics categories.
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.
Routledge Handbook Of Environmental Accounting
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Author : Jan Bebbington
language : en
Publisher: Routledge
Release Date : 2021-03-30
Routledge Handbook Of Environmental Accounting written by Jan Bebbington and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-30 with Business & Economics categories.
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.
The Routledge Handbook Of Accounting For The Sustainable Development Goals
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Author : Andrea Venturelli
language : en
Publisher: Taylor & Francis
Release Date : 2024-11-05
The Routledge Handbook Of Accounting For The Sustainable Development Goals written by Andrea Venturelli and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-11-05 with Business & Economics categories.
The introduction of Agenda 2030 and its 17 Sustainable Development Goals (SDGs) has traced a path for private and public entities interested in pursuing sustainable development. This handbook identifies the recent challenges in accounting research and the SDGs by exploring the evolutionary pathways and future direction of sustainability reporting. It explores the role of businesses as contributors to Agenda 2030 by assuming a multidisciplinary approach and provides a measure of organisations' contributions to the SDGs through the understanding of business strategies and policies on Agenda 2030 integration. The book represents a substantial and multi-faceted contribution to the debate on SDGs accounting by assembling international scholars and practitioners to effectively explore the practice and theory revolving around the current state of the art and highlight future research pathways. By providing a comprehensive evaluation of accounting for the Sustainable Development Goals, this volume will appeal to a wide variety of readers, from students, scholars, researchers, practitioners and policymakers interested in increasing their awareness of Agenda 2030 and offers a significant contribution to the evolution of accounting practices.
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.
Sustainability Accounting And Integrated Reporting
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Author : Charl Villiers
language : en
Publisher: Routledge
Release Date : 2017-11-03
Sustainability Accounting And Integrated Reporting written by Charl 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.
Handbook Of Accounting And Sustainability
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Author : Adams, Carol A.
language : en
Publisher: Edward Elgar Publishing
Release Date : 2022-07-21
Handbook Of Accounting And Sustainability written by Adams, Carol A. 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 2022-07-21 with Business & Economics categories.
This Handbook provides a comprehensive study of research, practice and policy at the nexus of accounting and sustainability, or sustainable development. Chapters explain key drivers of developments at the nexus, critique those developments, summarise the findings of research on key themes in the field, and suggest areas for further research, offering evidence-based practice and policy solutions.
Research Handbook On Sustainability Reporting
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Author : Gunnar Rimmel
language : en
Publisher: Edward Elgar Publishing
Release Date : 2024-09-06
Research Handbook On Sustainability Reporting written by Gunnar Rimmel 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 2024-09-06 with Business & Economics categories.
This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and encourages researchers to make further meaningful contributions to this dynamic field.
Voluntary Business Reporting
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Author : Giacomo Pigatto
language : en
Publisher: Taylor & Francis
Release Date : 2025-06-30
Voluntary Business Reporting written by Giacomo Pigatto and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-06-30 with Business & Economics categories.
Understanding the dynamic landscape of voluntary business reporting is crucial for navigating the evolving complexities of accounting practices, towards achieving a more sustainable and equitable world. This book provides a comprehensive exploration of the evolution and revolutions happening within the field of voluntary business reporting. The book begins by tracing the development of voluntary business reporting to the present day, examining the motivations behind voluntary reporting practices, including agency theory, stakeholder theory, and institutional perspectives. It offers a thorough overview of voluntary business reporting, its evolution in the business world, and its increasing relevance for disclosing nonfinancial information alongside – and often integrated with – financial information. Through empirical insights and case studies, the book uncovers instances where voluntary reporting diverges from traditional theories, highlighting factors such as chance discoveries and power struggles. Furthermore, it analyzes three revolutions characterizing voluntary reporting: (1) the mandatorization (i.e., the slow yet steady process of codification and regulation), (2) the broadening scope towards a multi-stakeholder perspective, and (3) the harmonization and integration of voluntary reporting standards and frameworks. It concludes by reflecting on the unresolved issues and challenges facing the field, emphasizing the need for ongoing research and critical reflection to advance the practice of voluntary reporting in alignment with broader societal goals. With a focus on the implications of voluntary reporting for stakeholders, businesses, and regulatory bodies, the book equips readers with actionable insights. It caters primarily to accounting and business reporting scholars. Additionally, it serves as a valuable resource for students in related disciplines and business reporting practitioners seeking insights into evolving trends and future developments in voluntary reporting practices.
Routledge Handbook Of Integrated Project Delivery
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Author : Derek Walker
language : en
Publisher: Routledge
Release Date : 2019-07-26
Routledge Handbook Of Integrated Project Delivery written by Derek Walker and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-07-26 with Architecture categories.
The concept of integrated project delivery (IPD) has evolved as a result of the need for highly expert teams of people to collaborate to deliver extremely complex projects, to manage expectations about delivery speed, changes in governance standards and to take advantage of and manage expectations raised by rapid advances in technology. All this demands effective change management. This is the first Handbook to contextualise and thematically explore the concept with an emphasis on rigorous practical and theoretical validation. The Handbook is divided into five sections, each with a focus on several interconnected themes including: An introduction to IPD concepts. The foundational elements and characteristics of IPD. People, culture and collaboration as key ingredients to successful and effective IPD. Technology and process aspects of relational contracting forms such as IPD. New and relevant perspectives to IPD that have received scant attention to date. Aspects and emerging issues that are rarely consciously considered in traditional project delivery due to the commercial imperative that drives firms and client organisations. The Handbook offers both discussions of these key themes, and also in-depth research into construction and other industry project procurement and delivery that spans decades. In addition, the Handbook presents ‘best’ and ‘better’ practice, but also includes insights into cutting-edge experimental developments in technology and practices where proof of concept is currently being developed into emerging practice. Contributing authors in this Handbook collaborate with the co-editors to draw together an integrated set of chapters that align to deliver a coherent narrative of the IPD concept. It is an invaluable reference for practitioners and academics alike, and useful as core course content for numerous degree programs of study and professional development courses.