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Author: Aakriti Anand
Publisher:
ISBN:
Category : Corporation reports
Languages : en
Pages : 56
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Book Description
In the last few years, the inefficiencies of the current corporate reports have become increasingly evident. With increasing engagement in mindful business practices, firm value goes beyond just the financial capital. It is important to consider the environmental, social and governance impacts of operating activities. However, the corporate reporting landscape in the United States of America still lags behind in integrating its information. This paper recognizes the need for corporate reporting to evolve to the Integrated Reporting method. This is followed by an explanation of the benefits and improvements that Integrated Reporting can bring to published information and decision making through its multiple capital model and the guiding principles. This is followed by an analysis of an Integrated Report produced in the United States to shed light on the lack of consolidation with IR in the U.S. In comparison, we will look at an exemplary Integrated Report to understand how implementation of IR Framework has benefited reporting entities in other parts of the world. This paper attempts to bring to the attention the dwindling pace of the U.S. entities in keeping up with corporate reporting trends, why this is potentially problematic and what needs to be done to improve the corporate reporting atmosphere in the U.S. for the benefit of organizations as well as their stakeholders.
Author: Aakriti Anand
Publisher:
ISBN:
Category : Corporation reports
Languages : en
Pages : 56
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Book Description
In the last few years, the inefficiencies of the current corporate reports have become increasingly evident. With increasing engagement in mindful business practices, firm value goes beyond just the financial capital. It is important to consider the environmental, social and governance impacts of operating activities. However, the corporate reporting landscape in the United States of America still lags behind in integrating its information. This paper recognizes the need for corporate reporting to evolve to the Integrated Reporting method. This is followed by an explanation of the benefits and improvements that Integrated Reporting can bring to published information and decision making through its multiple capital model and the guiding principles. This is followed by an analysis of an Integrated Report produced in the United States to shed light on the lack of consolidation with IR in the U.S. In comparison, we will look at an exemplary Integrated Report to understand how implementation of IR Framework has benefited reporting entities in other parts of the world. This paper attempts to bring to the attention the dwindling pace of the U.S. entities in keeping up with corporate reporting trends, why this is potentially problematic and what needs to be done to improve the corporate reporting atmosphere in the U.S. for the benefit of organizations as well as their stakeholders.
Author: Robert G. Eccles
Publisher:
ISBN: 9781119199960
Category : Corporation reports
Languages : en
Pages : 235
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Book Description
"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.
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: 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: Cristiana Bernardi
Publisher: Springer Nature
ISBN: 3030111938
Category : Business & Economics
Languages : en
Pages : 94
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Book Description
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.
Author: Robert G. Eccles
Publisher: John Wiley & Sons
ISBN: 0470615826
Category : Business & Economics
Languages : en
Pages : 168
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Book Description
Winner of the 2010 PROSE Award for Best Business, Finance, & Management Book! "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 tremendous value to the company and all of its stakeholders, including shareholders, and also ultimately contributes to a sustainable society. Focuses on the emerging trend of integrated reporting as a top priority for companies, investors, regulators, auditors and civil society Provides compelling case studies from some of the world's leading companies doing integrated reporting Addresses how companies can move toward One Report and how it can become a keystone of a sustainable strategy for both the company and society Explains what others-such as analysts, shareholders, other stakeholders, auditors, regulators, legislators, and civil society-need to do to enable the rapid and broad adoption of One Report Filled with case studies and the most current trends on integrated reporting, this book is an invaluable guidebook on the future of reporting and how this future can lead to a sustainable society.
Author: Robert G. Eccles
Publisher: John Wiley & Sons
ISBN: 1118646983
Category : Business & Economics
Languages : en
Pages : 336
Get Book Here
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: Charl Villiers
Publisher: Routledge
ISBN: 1351608851
Category : Business & Economics
Languages : en
Pages : 185
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Book Description
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.
Author: Samuel O. Idowu
Publisher: Springer
ISBN: 3030017192
Category : Business & Economics
Languages : en
Pages : 405
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Book Description
This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.
Author:
Publisher:
ISBN: 9783030224387
Category :
Languages : en
Pages :
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Book Description
