Towards Integrated Reporting
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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.
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.
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.
Implementing Integrated Reporting
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Author : Cristiana Bernardi
language : en
Publisher:
Release Date : 2020
Implementing Integrated Reporting written by Cristiana Bernardi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with Electronic books categories.
Sustainability, the environment, corporate accountability, social justice, integration - these are the buzzwords of our century. This book takes readers on a journey through the landscape of standard-setting giants and corporate reporting paradigms through the eyes of two companies that have taken very different paths toward integrated thinking. Both stories provide new insights into the transition to integrated reporting, as envisaged by the International Integrated Reporting Council (IIRC), and how integrated reporting is reshaping our views on transparency. However, the top-down approach adopted in studies of integrated reporting in practice has left many questions unanswered: Is it effective? How does it evolve into established practice? Is it just another management fad? This bottom-up critique answers all these questions and one more: Could integrated reporting become the corporate reporting norm? We shall see. Given its depth of coverage, the book appeals to IIRC academic community, participants in integrated reporting networks, and others interested in integrated reporting.
Towards Integrated Reporting
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Author :
language : en
Publisher:
Release Date : 2017
Towards Integrated Reporting written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Electronic book categories.
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.
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.
Accounting And Corporate Reporting
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Author : Soner Gokten
language : en
Publisher: BoD – Books on Demand
Release Date : 2017-09-20
Accounting And Corporate Reporting written by Soner Gokten and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-20 with Business & Economics categories.
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
One Report
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Author : Robert G. Eccles
language : en
Publisher:
Release Date : 2010
One Report written by Robert G. Eccles and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Corporation reports categories.
"One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tre.
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.