Redesigning Organizational Sustainability Through Integrated Reporting
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| Author | : Fabrizio Granà |
| Publisher | : Routledge |
| Total Pages | : 124 |
| Release | : 2021 |
| Genre | : Business & Economics |
| ISBN | : 9781000224177 |
This book explores the role of accounting and reporting practices, such as corporate and integrated reports, as organizations attempt to represent sustainability. By relying upon the case of a large international oil and gas company and its recent development of integrated reporting, this book argues that the ambiguity of sustainability as a concept, and the impossibility to fully capture it through accounting and reporting practices, does not mean that any attempt to represent it inevitably leads to distortion or obfuscates 'reality'. Rather, the way in which this concept is presented through accounting and reporting practices can have a constructive effect on the organization through the aspirations that these representations entail. The book demonstrates that accounting and reporting practices, such as integrated reporting, are not expected to offer complete representations of organizations' sustainability. Rather, these practices offer a number of representations (e.g. graphs, diagrams, tables, grid) that affect the way in which organizations understand and report on sustainability, changing its meaning over time. Finally, this study demonstrates that undefined concepts, such as 'sustainability', and practices, such as 'integrated reporting', mutually construct each other. The attempt to represent sustainability within the organization and the debates that this process generates, make accounting and reporting practices unfold themselves, and evolve. The book will be of interest to scholars in the field of accounting, management and sustainability, as well as practitioners from a wide array of additional fields, such as planning and control, organizations' strategy, business ethics, corporate social responsibility and corporate reporting.
| Author | : Fabrizio Granà |
| Publisher | : Routledge |
| Total Pages | : 124 |
| Release | : 2020-11-25 |
| Genre | : Business & Economics |
| ISBN | : 1000224120 |
This book explores the role of accounting and reporting practices, such as corporate and integrated reports, as organizations attempt to represent sustainability. By relying upon the case of a large international oil and gas company and its recent development of integrated reporting, this book argues that the ambiguity of sustainability as a concept, and the impossibility to fully capture it through accounting and reporting practices, does not mean that any attempt to represent it inevitably leads to distortion or obfuscates ‘reality’. Rather, the way in which this concept is presented through accounting and reporting practices can have a constructive effect on the organization through the aspirations that these representations entail. The book demonstrates that accounting and reporting practices, such as integrated reporting, are not expected to offer complete representations of organizations’ sustainability. Rather, these practices offer a number of representations (e.g. graphs, diagrams, tables, grid) that affect the way in which organizations understand and report on sustainability, changing its meaning over time. Finally, this study demonstrates that undefined concepts, such as ‘sustainability’, and practices, such as ‘integrated reporting’, mutually construct each other. The attempt to represent sustainability within the organization and the debates that this process generates, make accounting and reporting practices unfold themselves, and evolve. The book will be of interest to scholars in the field of accounting, management and sustainability, as well as practitioners from a wide array of additional fields, such as planning and control, organizations’ strategy, business ethics, corporate social responsibility and corporate reporting.
| Author | : Cristiano Busco |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 354 |
| Release | : 2013-11-27 |
| Genre | : Business & Economics |
| ISBN | : 3319021680 |
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 | : Alessandro Lanteri |
| Publisher | : Taylor & Francis |
| Total Pages | : 111 |
| Release | : 2024-03-15 |
| Genre | : Business & Economics |
| ISBN | : 104002467X |
This book helps make sense of the emerging and established social innovations that have disrupted and are disrupting the world of finance. Written in an engaging style, this book offers a systematic study of social innovation in the financial services. It introduces the fundamental concepts of financial social innovations (FINSIs), places them in the context of the broader literature, and provides a new framework for understanding and organising these innovations. The book applies the framework to seven existing FINSIs to illustrate their important components and explore their benefits as well as the more negative or harmful aspects to society. These seven FINSIs are microfinance, peer-to-peer (P2P) lending, crowdfunding, mobile banking, impact investing, digital cryptocurrencies, and social impact bonds. The easy-to-follow framework will help to ground the reader’s understanding of FINSIs as the existing ones evolve and new ones are developed. This book is ideal for courses on social innovation, social entrepreneurship, and financial innovation in departments of business, economics, social sciences, and political science.
| Author | : Benoit Leleux |
| Publisher | : Springer |
| Total Pages | : 304 |
| Release | : 2018-11-11 |
| Genre | : Business & Economics |
| ISBN | : 3319974459 |
Despite recent optimism and global initiatives, the implementation of corporate sustainability programs has been slow at best, with less than a third of global companies having developed a clear business case for their approach to sustainability. Presenting numerous award-winning cases and examples from companies such as Unilever, Patagonia, Tumi, DSM and Umicore alongside original ideas based upon 20 years of consulting experience, this book reveals how to design and implement a stronger sense of focus and move sustainability programs forward. This proven combination of purpose, direction and speed is dubbed “Vectoring”. Based upon practitioner cases and data analysis from the Dow Jones Sustainability Index, Vectoring offers a plain-spoken framework to identify the relative position of companies compared to their peers. The framework and its 4 archetypes deliver insights for practitioners to locate inhibitors and overcome them by providing practical suggestions for process improvements. This includes designing and executing new sustainability programs, embedding the SDGs within company strategy and assessing the impact of sustainability programs on competitiveness and valuation. Offering directions for CFOs to shift companies from integrated reporting to integrated thinking in order to accelerate their sustainability programs, Winning Sustainability Strategies shows how to achieve purpose with profit and how to do well by doing good.
| Author | : Robert G. Eccles |
| Publisher | : John Wiley & Sons |
| Total Pages | : 336 |
| Release | : 2014-10-20 |
| Genre | : Business & Economics |
| ISBN | : 1118993748 |
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 | : Giles Hutchins |
| Publisher | : New Society Publishers |
| Total Pages | : 243 |
| Release | : 2013-05-07 |
| Genre | : Business & Economics |
| ISBN | : 0865717370 |
The business of biomimicry—companies the way nature intended.
| Author | : National Research Council |
| Publisher | : National Academies Press |
| Total Pages | : 298 |
| Release | : 1997-04-02 |
| Genre | : Business & Economics |
| ISBN | : 0309175828 |
Total quality management (TQM), reengineering, the workplace of the twenty-first centuryâ€"the 1990s have brought a sense of urgency to organizations to change or face stagnation and decline, according to Enhancing Organizational Performance. Organizations are adopting popular management techniques, some scientific, some faddish, often without introducing them properly or adequately measuring the outcome. Enhancing Organizational Performance reviews the most popular current approaches to organizational changeâ€"total quality management, reengineering, and downsizingâ€"in terms of how they affect organizations and people, how performance improvements can be measured, and what questions remain to be answered by researchers. The committee explores how theory, doctrine, accepted wisdom, and personal experience have all served as sources for organization design. Alternative organization structures such as teams, specialist networks, associations, and virtual organizations are examined. Enhancing Organizational Performance looks at the influence of the organization's norms, values, and beliefsâ€"its cultureâ€"on people and their performance, identifying cultural "levers" available to organization leaders. And what is leadership? The committee sorts through a wealth of research to identify behaviors and skills related to leadership effectiveness. The volume examines techniques for developing these skills and suggests new competencies that will become required with globalization and other trends. Mergers, networks, alliances, coalitionsâ€"organizations are increasingly turning to new intra- and inter-organizational structures. Enhancing Organizational Performance discusses how organizations cooperate to maximize outcomes. The committee explores the changing missions of the U.S. Army as a case study that has relevance to any organization. Noting that a musical greeting card contains more computing power than existed in the entire world before 1950, the committee addresses the impact of new technologies on performance. With examples, insights, and practical criteria, Enhancing Organizational Performance clarifies the nature of organizations and the prospects for performance improvement. This book will be important to corporate leaders, executives, and managers; faculty and students in organizational performance and the social sciences; business journalists; researchers; and interested individuals.
| Author | : Madeleine Pullman |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2012 |
| Genre | : Business logistics |
| ISBN | : 9781606493182 |
Suitable for graduate students in engineering or business, executive MBA students, and mid-to upper level non-profits and business managers, this book provides guidelines and tools for analyzing the current or proposed supply chain and concepts for improving the sustainability dimensions of the system.
| Author | : |
| Publisher | : |
| Total Pages | : |
| Release | : 2019 |
| Genre | : |
| ISBN | : 9783030224387 |
