External Environmental Disclosure and Reporting by Large European Companies
| Author | : Christopher James Hibbitt |
| Publisher | : Rozenberg Publishers |
| Total Pages | : 373 |
| Release | : 2004 |
| Genre | : Europe |
| ISBN | : 9051707754 |
External Environmental Disclosure And Reporting By Large European Companies
Download External Environmental Disclosure And Reporting By Large European Companies full books in PDF, epub, and Kindle. Read online free External Environmental Disclosure And Reporting By Large European Companies ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Environmental Disclosure
| 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.
Corporate Social Reporting in the United States and Western Europe
| Author | : United States. Department of Commerce. Task Force on Corporate Social Performance |
| Publisher | : |
| Total Pages | : 196 |
| Release | : 1979 |
| Genre | : Industries |
| ISBN | : |
Climate Change and Corporate Reporting in Europe
| Author | : Nicola Moscariello |
| Publisher | : Cambridge Scholars Publishing |
| Total Pages | : 344 |
| Release | : 2024-04-19 |
| Genre | : Business & Economics |
| ISBN | : 1036402304 |
Diving into the crucial intersection of climate change and financial reporting, this book sheds light on the evolving landscape of climate-related reporting practices, exploring the regulatory framework, economic consequences, and determinants of disclosure in Europe. With a comprehensive approach, the book delves into the pivotal role of institutions and standard setters, such as the European Financial Reporting Advisory Group (EFRAG), the International Sustainability Standards Board (ISSB), and the Global Sustainability Standards Board (GSSB), in providing guidance and promoting consistency in reporting practices. Academic research forms a significant part of the contributions, but the inclusion of professional insights from various fields enriches the discussion, offering a well-rounded view of the current landscape. This collection not only contributes to the academic discourse on environmental reporting but also offers practical insights for regulators, policymakers, and businesses. It identifies areas for improvement and highlights best practices that can guide organizations in effectively addressing climate-related risks and opportunities.
Environmental Accounting and Reporting
| Author | : Maria-Gabriella Baldarelli |
| Publisher | : Springer |
| Total Pages | : 412 |
| Release | : 2017-04-05 |
| Genre | : Business & Economics |
| ISBN | : 3319509187 |
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.
Mandatory Environmental, Social, and Governance Disclosure in the European Union
| Author | : Robert G. Eccles |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2012 |
| Genre | : |
| ISBN | : |
In 2011, the European Commission was deciding on how to best modify the existing European Union policy on corporate disclosure of environmental, social, and governance (ESG) information. Previous directives had recommended that European companies report ESG information, but now the EC was deciding if organizations should be required to disclose nonfinancial information. The EC had to determine what types of organizations would be required to disclose, which international framework would serve as a standard reporting guideline, and if ESG disclosure would be integrated with financial material in one annual report. This case outlines the history and trends of corporate social responsibility reporting to encourage a discussion around the decision points and implications of reporting regulations. Learning Objective: To introduce students both to the practice of corporate reporting of environmental, social, and governance information and to the idea of integrated reporting through the lens of how policy makers, in the European Union, are exploring a variety of reporting regulations.
Sustainability and Social Responsibility: Regulation and Reporting
| Author | : Graham Gal |
| Publisher | : Springer |
| Total Pages | : 536 |
| Release | : 2017-08-08 |
| Genre | : Business & Economics |
| ISBN | : 981104502X |
This book addresses key issues related to the choice between governments regulating and enforcing society’s sustainability and social responsibility objectives, and firms reporting on their sustainable and socially responsible activities so stakeholders can exert pressure on firms to achieve society’s goals. While these may be considered as the two endpoints of a continuum, it is clear that there are differing perspectives on the role of governments in sustainability and responsibility. At one end of this continuum are stakeholders who believe the only way to achieve a sustainable and socially conscious society is to establish and enforce regulations with the concomitant governmental organizations to oversee and enforce those regulations. At the other end are those who consider firms to be crucial organizations for achieving sustainability and socially responsible outcomes, and who feel it is the responsibility of stakeholders to determine the legitimacy of firms’ actions. It is probably not the case that any economies exist at either end of this continuum, but it is clear that the availability of reliable information is critical for any stakeholder to review the performance of either the governments or the firms. This book presents a varied set of papers that explore the issues that must be considered, regardless of which position a stakeholder takes.
Corporate Social Responsibility and Governance
| Author | : Samuel O. Idowu |
| Publisher | : Springer |
| Total Pages | : 369 |
| Release | : 2014-11-27 |
| Genre | : Business & Economics |
| ISBN | : 331910909X |
This book deals with the role of international standards for corporate governance in the context of corporate social responsibility. Based on the fundamentals of moral theory, the book examines governance and CSR in general, addressing questions such as: Is “good governance” not affected by moral concerns? How do the principles and practices of CSR standards adhere to or conflict with insights from business ethics and moral theory? To what extent do the standards and governance models provide normative guidance? Do the standards and governance guidelines provide an adequate means of benchmarking and auditing? Are these standards a help or a hindrance to stakeholder engagement and transparency? The book provides insightful and thought-provoking answers to these and many other important questions concerning CSR standards, and offers a valuable resource for practitioners, academics and students at business schools and other institutions.
The Reality of Precaution
| Author | : James Hammit |
| Publisher | : Routledge |
| Total Pages | : 602 |
| Release | : 2013-05-13 |
| Genre | : Law |
| ISBN | : 1136522557 |
The 'Precautionary Principle' has sparked the central controversy over European and U.S. risk regulation. The Reality of Precaution is the most comprehensive study to go beyond precaution as an abstract principle and test its reality in practice. This groundbreaking resource combines detailed case studies of a wide array of risks to health, safety, environment and security; a broad quantitative analysis; and cross-cutting chapters on politics, law, and perceptions. The authors rebut the rhetoric of conflicting European and American approaches to risk, and show that the reality has been the selective application of precaution to particular risks on both sides of the Atlantic, as well as a constructive exchange of policy ideas toward 'better regulation.' The book offers a new view of precaution, regulatory reform, comparative analysis, and transatlantic relations.
Business Sustainability
| Author | : Zabihollah Rezaee |
| Publisher | : Routledge |
| Total Pages | : 257 |
| Release | : 2017-09-08 |
| Genre | : Business & Economics |
| ISBN | : 1351284266 |
Business sustainability has advanced from greenwashing and branding to being a business imperative. Stakeholders, including shareholders, demand, regulators require, and companies now need to report their sustainability performance. No longer is this a choice for businesses. A decade ago, fewer than 50 companies released sustainability reports, and now more 8,000 global public companies disclose sustainability performance information on some or all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance, and this trend is expected to continue. Indeed, more than 6,000 European public companies would be required to disclose their environmental, social, governance and diversity information for their 2017 reporting year. However, the proper determination of sustainability performance, accurate and reliable reporting and independent assurance of sustainability information remain major challenges for organizations of all types and sizes. Through reading this book, you will: Identify sustainability strategies to create innovation in new products, services, energy-efficiency, environmental facilities and green initiatives. Understand the role and responsibilities of all participants in the corporate reporting process, including directors, officers, internal auditors, external auditors, legal counsel, and investors. See ways to improve public trust, investor confidence, business reputation, employee satisfaction, corporate culture, social responsibility and environmental performance. Learn all five economic, governance, social, ethical and environmental (EGSEE) dimensions of sustainability performance separately and their integrated and interactive effects on achieving the goal of creating sustainable value for all stakeholders, including shareholders. Learn how to adopt best practices in sustainability development and performance, and deliver effective integrated sustainability reporting and assurance.
