Sustainability Reporting

Sustainability Reporting PDF Author: Chiara Mio
Publisher: Springer Nature
ISBN: 303158449X
Category :
Languages : en
Pages : 192

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Materiality Matrixes in Sustainability Reporting

Materiality Matrixes in Sustainability Reporting PDF Author: Liad Ortar
Publisher:
ISBN:
Category :
Languages : en
Pages : 33

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Book Description
Purpose - The purpose of this article is to critically explore the concept of materiality in sustainability reporting. Materiality is a concept adopted from financial accounting practice, in which it is used to differentiate between financially influential activities and those that carry no financial risk. As sustainability reporting is a concept rooted in stakeholder theory, materiality has been adapted to include stakeholders' perspectives in the prioritization process. Today, this is a common practice in most sustainability reports and companies are required to report on their materiality processes as an integral part of the reporting outcome. Design/methodology/approach - In addition to its critical perspective on the current qualitative materiality approach, this article offers a quantitative methodology that was developed through the construction of an empirical model specifically for this purpose. The model consists of two major elements. The first is a preference survey, while the second is a juxtaposition exercise in which the survey results are graphically presented on a two-axis matrix. The model was validated using principal component analysis. Findings - The findings presented in this article indicate that an empirical quantitative method for materiality is feasible. While there is still much to explore in the field of materiality in order to broaden the applications of this model, it does provide an important contribution as a scholarly starting point. Social implications - The model proposed is this article has vast social implications mainly in the realm of sustainability reporting. As the article explains, sustainability reporting is currently in a phase of transition from a voluntary approach to a more regulated one. This transitional phase demands the exploration of alternative validated means of prioritizing the issues reported. Originality/values - The literature review conducted for this study revealed that no published research has attempted to suggest an alternative practical method of materiality decision making. This article's unique value is that it suggests such a method and presents the methodological reasoning for doing so.

Sustainability Reporting

Sustainability Reporting PDF Author: Chiara Mio
Publisher: Springer Nature
ISBN: 303158449X
Category :
Languages : en
Pages : 192

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Book Description


Making Sustainability Matter

Making Sustainability Matter PDF Author: Dwayne Baraka
Publisher: Routledge
ISBN: 1351274910
Category : Business & Economics
Languages : en
Pages : 130

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Book Description
Materiality is the lynch-pin that can align your sustainability initiatives with your organizational strategy – and form the basis of communications and reports that generate trust and transparency. What's more, most companies could be significantly more profitable by engaging with their most material sustainability issues. Making Sustainability Matter, by business strategy expert Dwayne Baraka, draws lessons from the author's work with a wide range of organizations, including several of the FTSE 100, financial services, housing associations and technology companies. It will show you how to: identify your organization's most material sustainability issues, and use a well thought out materiality process to integrate sustainability into your organization; allocate resources to sustainability initiatives for optimal returns – and avoid wasting resources on programmes that are not strategically aligned to your business; connect your communications to materiality, and; clarify which issues are important to your stakeholders. Case studies from SAP and Marks and Spencer are included along with appendices on common material sustainability issues, sustainability issues record and further resources.

Unfolding Stakeholder Thinking 2

Unfolding Stakeholder Thinking 2 PDF Author: Jörg Andriof
Publisher: Routledge
ISBN: 1351281828
Category : Business & Economics
Languages : en
Pages : 317

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Book Description
This book is the companion to "Unfolding Stakeholder Thinking: Theory, Responsibility and Engagement", which examined many emerging theoretical and normative issues and was released to acclaim in October 2002. "Unfolding Stakeholder Thinking 2" collects a series of essays by leading researchers worldwide to focus on the practice of stakeholder engagement in terms of relationship management, communication, reporting and performance. As stakeholder relationships and business in society have become increasingly central to the unfolding of stakeholder thinking, important new topics have begun to take centre stage in both the worlds of practice and academia. The first part of the book makes clear that simply engaging with stakeholders is insufficient to build successful stakeholder strategies. Companies, considered as the focal entity in a relationship, also need to actively communicate with stakeholders and manage their relationships. Dialogue is essential but can only be useful if companies listen to the messages that stakeholders are sending them. It is also essential to understand the role of power and influence in stakeholder engagement strategies especially if partnerships or collaborations emerge from the relationships that are engendered. The book examines a wide range of corporate–NGO collaborations to determine what makes them effective – and what makes them fail. Conflict management in stakeholder alliances is also discussed. The second part of the book addresses the critically important element of emerging schemes for the assessment, measurement and reporting of business in society and relationships involving stakeholders. A variety of current approaches to stakeholder assessment and reporting are discussed here including social auditing and sustainability reporting. The evolution of stakeholder thinking has led to a new view of the firm as an organism embedded in a complex web of relationships with other organisms. The role of management becomes immensely more challenging, when stakeholders are no longer seen as simply the objects of managerial action but rather as subjects with their own objectives and purposes. This book captures the complexity of managing relationships with stakeholders and will provide both practitioners and researchers with a wealth of information on the benefits and consequences of this practice.

Gold Standard Sustainability Reporting

Gold Standard Sustainability Reporting PDF Author: Kye Gbangbola
Publisher: Routledge
ISBN: 1351274503
Category : Business & Economics
Languages : en
Pages : 97

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Book Description
This how-to book provides a step-by-step guide to the constituent practices and processes needed to produce a sustainability report, structured around the Global Reporting Initiative’s Sustainability Reporting Process. It is written by the first GRI Certified training providers in the UK, who also produced the first GRI Certified Training course to be accredited by the Institute of Environmental Management & Assessment (IEMA). This book will show you: (1) how to produce a business case, develop action plans, secure leadership over process and people, and how to generate cross functional buy in, (2) how to do stakeholder engagement, materiality and assurance, and how to collect quality data and (3) how to plan and prepare to report, how to finalize and disseminate a report, and how to apply and manage the GRI Materiality Matters Check. The authors also provide invaluable tips on how to write a report, and how to position it on media platforms for both dissemination and feedback.In short, this book is a masterclass on precisely the things that individuals and organizations need and want to know to set up or improve the quality of their reporting processes, and to write effective reports.# This book will also enable stakeholders with a professional, personal or academic interest in reporting to learn how to evaluate a report – an essential skill for report writers too.

Gold Standard Sustainability Reporting

Gold Standard Sustainability Reporting PDF Author: Kye Gbangbola
Publisher: Routledge
ISBN: 1000029964
Category : Business & Economics
Languages : en
Pages : 99

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Book Description
This highly practical and concise book shows you how to undertake a reporting process and produce a sustainability report in line with the new standards and frameworks presented by the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI). Fully updated to ensure compliance with the new standards, this second edition shows how to actually produce a sustainability report as well as the key processes in the planning: how to produce a business case; the development of actions plans; process and team leadership; and generating cross-functional buy in. Templates are provided for certain steps in order to simplify the tasks involved at each point in the process. Anyone involved in delivering or developing a process to embed sustainability reporting for an organization will find this book invaluable, for example Chief Sustainability Officers, Chief Financial Officers and Company Secretaries. It will also be of interest to students in the field of sustainability.

RESTART Sustainable Business Model Innovation

RESTART Sustainable Business Model Innovation PDF Author: Sveinung Jørgensen
Publisher: Springer
ISBN: 3319919717
Category : Business & Economics
Languages : en
Pages : 264

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Book Description
Taking the business model as point of departure, this open access book explores how companies and organizations can contribute to a more sustainable future by designing innovative models that are both sustainable and profitable. Based upon years of research, it draws together theoretical foundations and existing literature on the topic of sustainable business alongside case studies and practical solutions. After examining the theoretical foundations of sustainable business model innovation, the authors present their own framework – RESTART. Consisting of seven factors, this framework can be the basis for restarting any business model. The final section outlines a research agenda for sustainable business informed by the perspectives and frameworks put forward in this book.

Redefining Materiality

Redefining Materiality PDF Author: Simon ; Merme Zadek (Mira)
Publisher:
ISBN: 9781901693140
Category : Social responsibility of business
Languages : en
Pages : 38

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Book Description


The Integrated Reporting Movement

The Integrated Reporting Movement PDF Author: Robert G. Eccles
Publisher: John Wiley & Sons
ISBN: 1118646983
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.

A Guide to Sustainable Corporate Responsibility

A Guide to Sustainable Corporate Responsibility PDF Author: Caroline D. Ditlev-Simonsen
Publisher: Springer Nature
ISBN: 3030882039
Category : Industrial management
Languages : en
Pages : 285

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Book Description
This open access book discusses the challenges and opportunities faced by companies in an age that increasingly values sustainability and demands corporate responsibility. Beginning with the historical development of corporate responsibility, this book moves from academic theory to practical application. It points to ways in which companies can successfully manage their transition to a more responsible, sustainable way of doing business, common mistakes to avoid and how the UN Sustainable Development Goals are integral to any sustainability transformation. Practical cases illustrate key points. Drawing on thirty years of sustainability research and extensive corporate experience, the author provides tools such as a Step-by-Step strategic guide on integrating sustainability in collaboration with stakeholders including employees, customers, suppliers and investors. The book is particularly relevant for SMEs and companies operating in emerging markets. From a broader perspective, the value of externalities, full cost pricing, alternative economic theories and circular economy are also addressed.