External Environmental Disclosure and Reporting by Large European Companies PDF Download
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Author: Christopher James Hibbitt
Publisher: Rozenberg Publishers
ISBN: 9051707754
Category : Europe
Languages : en
Pages : 373
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Book Description
Author: Christopher James Hibbitt
Publisher: Rozenberg Publishers
ISBN: 9051707754
Category : Europe
Languages : en
Pages : 373
Get Book Here
Book Description
Author: Rob Gray
Publisher: Financial Times/Prentice Hall
ISBN: 9780131758605
Category : Industries
Languages : en
Pages : 332
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Book Description
The underlying theme of Accounting and Accountability remains the role of corporate social and environmental reporting in meeting the demands for greater corporate social responsibility and accountability. However, transformations in the social climate coupled with developments in critical accounting theory have necessitated a substantial change in content. In advocating corporate social reporting as a practical and ethical alternative to conventional accounting practice, the text presents a stimulating and candid perspective on the changes and challenges within. Accounting and Accountability is written for practitioners, academics, researchers and students of financial accounting and reporting, accounting theory and accounting ethics.
Author: Maria-Gabriella Baldarelli
Publisher: Springer
ISBN: 3319509187
Category : Business & Economics
Languages : en
Pages : 412
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Book Description
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.
Author: Jody Grewal
Publisher:
ISBN: 9781680837186
Category :
Languages : en
Pages : 66
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Book Description
This monograph provides an overview of key papers in the corporate sustainability literature and directions for future research. It is structured on three key themes: measuring, managing and communicating corporate sustainability performance.
Author: Samuel A. DiPiazza, Jr.
Publisher: John Wiley & Sons
ISBN: 0471432539
Category : Business & Economics
Languages : en
Pages : 210
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Book Description
Business reporting in a post-apocalypse global marketplace Clearly, now is the time for creating an effective business-reporting model appropriate for the markets of the twenty-first century. Rather than start from scratch after the Enron-Andersen fiasco, two leading consultants from PricewaterhouseCoopers present a plan that supplements the current model, one in which executives, accountants, analysts, investors, regulators, and other stakeholders can truly embrace the spirit of transparency. The Future of Corporate Reporting highlights the best practices for global financial reporting, explaining the concept of "performance auditing," which focuses on the real performance of the business as opposed to technical adherence to GAAS. Eccles and Masterson also discuss the pros and cons of GAAP v. IAS, present new approaches to reforming financial reporting, and outline a twenty-first-century model of accounting that will improve markets and benefit shareholders.
Author: Ina Ehnert
Publisher: Springer Science & Business Media
ISBN: 3642375243
Category : Business & Economics
Languages : en
Pages : 443
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Book Description
The role of HRM in developing sustainable business organizations is increasingly attracting attention. Sustainability can be used as a principle for HRM itself and the tasks of Sustainable HRM are twofold. On the one hand it fosters the conditions for individual employee sustainability and develops the ability of HRM systems to continuously attract, regenerate and develop motivated and engaged employees by making the HRM system itself sustainable. On the other hand Sustainable HRM contributes to the sustainability of the business organizations through cooperation with the top management, key stakeholders and NGOs and by realising economic, ecological, social and human sustainability goals. This book provides a comprehensive review of the new area of Sustainable HRM and of research from different disciplines like sustainable work systems, ergonomics, HRM, linking sustainability and HRM. It brings together the views of academics and practitioners and provides many ideas for conceptual development, empirical exploration and practical implementation. This publication intends to advance the international academic and practice-based debates on the potential of sustainability for HRM and vice versa. In 19 chapters, 26 authors from five continents explore the role of HRM in developing economically, socially and ecologically sustainable organizations, the concept of Sustainable HRM and the role of HRM in developing Sustainable HRM systems and how sustainability and HRM are conceptualized and perceived in different areas of the world.
Author: Robert G. Eccles
Publisher: John Wiley & Sons
ISBN: 1118993748
Category : Business & Economics
Languages : en
Pages : 336
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Book Description
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.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264301062
Category :
Languages : en
Pages : 234
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Book Description
The 2030 Agenda is a universal, collective responsibility that covers all levels: global, national and territorial. To address global policy challenges in a complex and interconnected world, policy coherence will be key. A more coherent multilateral system will be essential to reconcile ...
Author: Cristiano Busco
Publisher: Springer Science & Business Media
ISBN: 3319021680
Category : Business & Economics
Languages : en
Pages : 354
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Book Description
This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.
Author: Laura Bini
Publisher: Springer Nature
ISBN: 3030249549
Category : Business & Economics
Languages : en
Pages : 159
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Book Description
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.
