Contemporary Issues In Sustainability Accounting Assurance And Reporting
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Author | : Stewart Jones |
Publisher | : Emerald Group Publishing |
Total Pages | : 296 |
Release | : 2012-06-15 |
Genre | : Business & Economics |
ISBN | : 1780520204 |
This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.
Author | : Charl Villiers |
Publisher | : Routledge |
Total Pages | : 185 |
Release | : 2017-11-03 |
Genre | : Business & Economics |
ISBN | : 1351608851 |
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 | : Lin Heng Lye |
Publisher | : World Scientific |
Total Pages | : 515 |
Release | : 2017-08-11 |
Genre | : Science |
ISBN | : 9813230630 |
Sustainability Matters is a compilation of some of the best research papers submitted by students from the National University of Singapore's multi-disciplinary and inter-disciplinary graduate programme in environmental studies, as their MSc dissertations in Environmental Management [MEM]. This collection is for the period 2014/2015 to 2015/2016. Entitled Sustainability Matters: Environmental Management in the Anthropocene, this is the sixth volume in the series, and comprises 15 of the best research papers completed during this period. The papers have been edited for brevity. They analyse the many challenges to effective environmental management covering countries including China, Vietnam, Singapore, Indonesia, Pakistan, Bangladesh, the EU, and USA. Issues examined include biodiversity conservation, environmental science, environmental governance and management, energy, and urban studies.The first compilation, Sustainability Matters: Environmental Management in Asia was published in 2010 and comprised the best papers from 2001/2002 to 2006/2007. The second, Sustainability Matters: Challenges and Opportunities in Environmental Management in Asia, was published in 2011, and comprised the best papers from 2007/2008 and 2008/2009. The third and fourth compilations, Sustainability Matters: Asia's Green Challenges, and Sustainability Matters: Asia's Energy Concerns, Green Policies and Environmental Advocacy, comprised the best papers from the periods 2009/2010 and 2011/2012 respectively. The fifth compilation, Sustainability Matters: Environmental and Climate Changes in the Asia-Pacific, was published in 2015 and comprised the best papers for the periods 2012/2013 and 2013/2014.The papers are edited by five staff members from different disciplines in the MEM programme: Lye Lin-Heng, Harvey Neo, Sekhar Kondepudi, Yew Wen-Shan, Judy Sng Gek-Khim.
Author | : Susanne Arvidsson |
Publisher | : Springer |
Total Pages | : 419 |
Release | : 2018-09-29 |
Genre | : Business & Economics |
ISBN | : 3319932667 |
Over the past 30 years sustainability has become increasingly important to scholarly research and business in practice. This book explores a variety of challenges faced by businesses when becoming sustainable and how this links to economic development and its corruption, ethical and taxation implications. Showcasing an interdisciplinary approach, the chapters explore topics such as business ethics, corporate responsibility, tax governance and sustainability practice.
Author | : Mia Mahmudur Rahim |
Publisher | : Springer |
Total Pages | : 342 |
Release | : 2015-05-11 |
Genre | : Business & Economics |
ISBN | : 3319158384 |
This book takes the concept of social audit and lifts it beyond the role of functioning largely as a management tool. The book proposes a system in which social audit is regulated so as to provide a mechanism for effectively promoting corporate accountability in society. Taking this as its theme, this book provides both a conceptual explanation of the developmental perspectives of social audit regulation and empirical evidence of the impact of social audit practice from different parts of the world. It is the first book to explore the issues and challenges related to the development of effective social audit regulation.
Author | : Michael A. Hitt |
Publisher | : Oxford University Press |
Total Pages | : 553 |
Release | : 2017-02-02 |
Genre | : Business & Economics |
ISBN | : 0190650257 |
Many strategies fail not because they are improperly formulated but because they are poorly implemented. The Oxford Handbook of Strategy Implementation examines the crucial role of implementation in how business and managerial strategies produce returns. In this wide-ranging collection of essays, leading scholars address governance, resources, human capital, and accounting-based control systems, advancing our understanding of strategy implementation and identifying opportunities for future research on this important process.
Author | : David Crowther |
Publisher | : Emerald Group Publishing |
Total Pages | : 265 |
Release | : 2017-09-06 |
Genre | : Business & Economics |
ISBN | : 178743009X |
In this book therefore we take a broad (and possibly radical) approach and consider governance requirements in the modern world - not just for corporations but for all forms of organisation.
Author | : Luigi Lepore |
Publisher | : Taylor & Francis |
Total Pages | : 267 |
Release | : 2022-12-29 |
Genre | : Political Science |
ISBN | : 1000829073 |
This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasising the transition from voluntary to mandatory disclosure, and the major standards and guidance developed. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.
Author | : Parmod Chand |
Publisher | : Edward Elgar Publishing |
Total Pages | : 335 |
Release | : 2024-06-05 |
Genre | : Business & Economics |
ISBN | : 1800889712 |
This Encyclopedia presents a comprehensive overview of international accounting. Top scholars in the field highlight key issues such as accounting standards, sustainability reporting, ethical standards, corporate governance, theories of regulation, and international institutions.
Author | : Richard Hardyment |
Publisher | : Taylor & Francis |
Total Pages | : 169 |
Release | : 2024-04-10 |
Genre | : Business & Economics |
ISBN | : 1040009719 |
What's a good company? Environmental, Social and Governance (ESG) investing is transforming the world of business and finance. Investors are using data on issues like climate and diversity to enhance returns and make an impact. But with scepticism creeping in, how far can we trust the numbers? Is all this data making a difference to people and planet, and have we actually lost sight of what we are measuring and why? Measuring Good Business explains what we can measure – and calls for honesty about what we can't. This is the first book to look at the numbers behind the ESG revolution. It sets out a bold blueprint to revolutionise the data based on bottom-up, inclusive metrics, customised data to meet investor needs and impact measures that put sustainability in context. It is essential reading for anyone creating, using or studying ESG and sustainability data. After unpacking what’s going on today, the book focuses on solutions, providing a how-to guide to improve measurement and make sustainable business more impactful. It shows why measurement matters in a highly accessible way through stories and insights based on practical experience. The book is relevant to a broad readership of data creators (e.g. those working in companies), users (e.g. capital market participants) as well as the large ecosystem of raters, rankers and standard setters across the private, public and non-profit worlds.