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Author: Thomas Singer
Publisher:
ISBN:
Category : Social responsibility of business
Languages : en
Pages : 12
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Book Description
Author: Thomas Singer
Publisher:
ISBN:
Category : Social responsibility of business
Languages : en
Pages : 12
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Book Description
Author: Sherry Madera
Publisher: Kogan Page Publishers
ISBN: 1398612251
Category : Business & Economics
Languages : en
Pages : 305
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Book Description
With sustainability now a fundamental strategic pillar for organizations, ESG metrics are vital for decision making, yet this data is complex and ever evolving. Navigating Sustainability Data provides a focused guide for leaders and executives who want to understand how sustainability impacts a company's future and how they can use data as a key tool to facilitate growth, access to capital and meet regulatory requirements. It explores what data is required to make decisions that directly affect the company's valuation and helps leadership teams decide what data points they need to be preparing for their boards to support the organization's financial, strategic and reputational future. Showing how leaders can move from measuring data to managing future organizational risks and rewards, the book explores how to use the right data for the appropriate situation to drive efficient sustainable business decisions. It explains ESG data in plain English and highlights what data is relevant to leaders; what investors consider as essential data; and how regulation, disclosure and transparency are on a rapidly changing journey. Navigating Sustainability Data holds the information you need to avoid greenwashing, to shape your role in the sustainability landscape, and to be a leader for the future.
Author: Thomas Heller
Publisher: Springer Nature
ISBN: 3030836509
Category : Business & Economics
Languages : en
Pages : 229
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Book Description
As drivers of climate action enter the fourth decade of what has become a multi-stage race, Net Zero has emerged as the dominant organizing principle. Hundreds of corporations and investors worldwide, together responsible for assets in the tens of trillions of dollars, are lining-up for the UN Race to Zero. This latest stage in the race to save civilization from heat, drought, fires, and floods, is defined by steering toward zeroing out greenhouse gas emissions by 2050. Settling Climate Accounts probes the practice of Net Zero finance. It elucidates both the state of play and a set of directions that help form judgements about whether Net Zero is going to carry climate action far enough. The book delves into technical analyses and activates the reader’s imagination with narrative accounts of climate action past, present, and future. Settling Climate Accounts is edited and authored by Stanford University faculty and researchers. The first part of the book investigates the rough edges of Net Zero in practice, exploring questions of hedging risk, Scope 3 emissions, greenwashing, and the business of asset management. The second half looks at states, markets, and transitions through the lenses of blended finance, offsets, debt, and securitization. The editors tease out possible solutions and raise further questions about the adequacy and reach of the Net Zero agenda. To effectively navigate the road ahead, the editors call out the need for accountability and ask: who is in charge of making Net Zero add up? Settling Climate Accounts offers context and foundation to ground the rapidly evolving practice of Net Zero finance. Targeted at seasoned practitioners, newly activated leaders, educators, and students of climate action the world over, this book embraces the complexity of climate action and, in so doing, proposes to animate and drive hope.
Author: Saskia Dorbandt
Publisher: GRIN Verlag
ISBN: 3346322505
Category : Business & Economics
Languages : en
Pages : 54
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Book Description
Master's Thesis from the year 2020 in the subject Business economics - Business Ethics, Corporate Ethics, grade: 1,3, Hamburg School of Business Administration gGmbH, course: Executive Master of Business Administration - Sustainability reporting frameworks for businesses, language: English, abstract: Today, the information demand about the sustainability related performance of companies is higher than ever. Share- as well as stakeholders require transparent information to be able to evaluate and compare companies on the basis of their sustainability performance. The research aim of this thesis is to distinguish the three most dominant reporting frameworks in 2020. Their ability to provide share- and stakeholders with comprehensive insights about the sustainability performance of companies will be analysed. The frameworks considered are GRI, SASB and TCFD. The expectations of share- and stakeholders towards sustainability information have been defined on the basis of four chosen representatives (WWF, EU, BlackRock and Norges Bank Investment Management) alongside the UN Sustainable Development Goals. Their expectations have been compared to the three reporting frameworks, on their ability to meet these. Based on the analysis, the GRI reporting framework shows the most comprehensive format of the three compared frameworks. Compared to SASB and TCFD, GRI is also the only framework that does have a global reach and covers all aspects of the triple bottom line of sustainability reporting. SASB is limited with it ́s focus on the financial filing format for public companies in the U.S. and TCFD with it ́s focus on the financial impact of climate change.
Author: Matias Laine
Publisher: Routledge
ISBN: 1000405761
Category : Business & Economics
Languages : en
Pages : 337
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Book Description
Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic systems are intertwined with sustainability, the book discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success. The authors show how sustainability accounting can prove to be transformative, but only if critical questions are sufficiently addressed. This new and completely rewritten edition provides a comprehensive overview of sustainability accounting and accountability. Relevant global context and key concepts are outlined providing the reader with the conceptual resources to engage with the topic. Drawing on the most recent research and topical practical insights, the book discusses a wide variety of sustainability accounting and accountability topics, including management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management. The book also highlights the role accounting has with key sustainability issues through dedicated chapters on climate, water, biodiversity, human rights and economic inequality. Each chapter is supplemented with practical examples and academic reading lists to allow in-depth engagement with the key questions. Sustainability Accounting and Accountability walks the reader through a spectrum of themes which are essential for all accountants and organisations. It helps the reader to understand why our traditional accounting techniques and systems are not sufficient for navigating the contemporary sustainability challenges our societies are facing. This key book will be an essential resource for undergraduate and postgraduate instructors and students, as an entry point to sustainability accounting and accountability, as well as being a vital book for researchers.
Author: Anand Vemula
Publisher: Independently Published
ISBN:
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
"Navigating the European Union's Corporate Sustainability Reporting Directive: A Practical Guide" offers a comprehensive exploration of the EU's CSRD, aimed at helping businesses understand and implement its requirements effectively. Authored for executives, sustainability officers, and compliance professionals, this book breaks down the complexities of the directive into actionable steps and strategic insights. The guide begins with an overview of the CSRD, outlining its objectives, scope, and key differences from previous regulations like the NFRD. It emphasizes the growing importance of sustainability reporting in today's corporate landscape, driven by heightened expectations for transparency and accountability. Moving beyond theory, the book delves into practical strategies for compliance. It details the legislative framework and development process of the CSRD, highlighting key milestones and the influence of stakeholders. Readers gain a clear understanding of the reporting obligations, including scope, applicability, and crucial deadlines. A significant portion of the guide is dedicated to discussing the European Sustainability Reporting Standards (ESRS). It provides a detailed breakdown of these standards, their sector-specific applications, and their integration with global reporting initiatives such as the GRI and TCFD. This practical approach ensures that readers not only comply with regulatory requirements but also align their reporting practices with international best practices. Furthermore, the guide explores implementation challenges and offers best practices for data collection, management, and assurance. It covers essential topics such as stakeholder engagement, risk management, and the strategic implications of sustainability reporting on business operations and investor relations. The book concludes by looking ahead to the future of sustainability reporting under the CSRD. It anticipates emerging trends, technological innovations like AI and blockchain, and the evolving regulatory landscape. By providing insights into these developments, the guide prepares businesses to adapt and thrive in a rapidly changing environment. Overall, "Navigating the European Union's Corporate Sustainability Reporting Directive: A Practical Guide" serves as an indispensable resource for navigating the complexities of the CSRD. It equips readers with the knowledge and tools needed to achieve compliance, drive sustainability performance, and leverage reporting as a strategic business advantage in the EU and beyond.
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.
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.
Author: Gwendolen B. White
Publisher: Business Expert Press
ISBN: 1631571095
Category : Business & Economics
Languages : en
Pages : 133
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Book Description
Sustainability reporting provides nonfinancial and financial indicators of an organization's environmental, economic, and social dimensions of its operations. The globalization of corporations and widely publicized corporate misdeeds (e.g., Nike's child labor problems) has increased public scrutiny of corporate behavior. As pressure grows from a variety of stakeholders (e.g., investors, creditors, customers, and NGOs) for corporate transparency, sustainability reports provide vital information to meet the demand for disclosures about environmental, economic, and social impacts. In addition to addressing stakeholders' demands, this reporting enhances internal decision-making. Managers are better able to assess risks, monitor company resources, establish competitive advantage, create employee loyalty, and engage stakeholders. This book is intended for MBA students, executives, and managers who want to learn about the value of sustainability reporting. In this book, they will discover the internal and external benefits of sustainability reporting, the basics of existing reporting frameworks, and the reaction of the investment community. Detailed examples of sustainability metrics from numerous organizations are provided to illustrate the Global Reporting Initiative Sustainability Reporting Guidelines. This book will enable readers to assess how reporting can add value for his or her own organization.
Author: Nigel Finch
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
The am of this paper is to explore the literature regarding sustainability and extended reporting frameworks. We starts by defining corporate social responsibility (CSR) and sustainability and adopting view that these terms have similar meanings and are often used interchangeably to mean the same thing. Next, we outline a brief overview of the historical development of the concepts of sustainability, which will lead into an analysis of the five major frameworks covered in the literature: (1) agency view; (2) corporate social performance view; (3) resource-based view; (4) supply and demand view; and (5) the stakeholder view, which is the dominant view. Following this, we look at understanding stakeholders and their importance in sustainability and conclude with some observations about sustainability frameworks, and the motivations of companies for increased disclosure with their stakeholders. These motivation focus on the long-run corporate benefits including improved financial performance of the firm, increased competitive advantage, profit maximisation, and the long-term success of the firm.
