Study On Environmental Reporting By Companies
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| Author | : Laura Bini |
| Publisher | : Springer Nature |
| Total Pages | : 159 |
| Release | : 2019-08-19 |
| Genre | : Business & Economics |
| ISBN | : 3030249549 |
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 | : 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.
| Author | : Ina Ehnert |
| Publisher | : Springer Science & Business Media |
| Total Pages | : 443 |
| Release | : 2013-07-03 |
| Genre | : Business & Economics |
| ISBN | : 3642375243 |
The role of HRM in developing sustainable business organizations is increasingly attracting attention. Sustainability can be used as a principle for HRM itself and the tasks of Sustainable HRM are twofold. On the one hand it fosters the conditions for individual employee sustainability and develops the ability of HRM systems to continuously attract, regenerate and develop motivated and engaged employees by making the HRM system itself sustainable. On the other hand Sustainable HRM contributes to the sustainability of the business organizations through cooperation with the top management, key stakeholders and NGOs and by realising economic, ecological, social and human sustainability goals. This book provides a comprehensive review of the new area of Sustainable HRM and of research from different disciplines like sustainable work systems, ergonomics, HRM, linking sustainability and HRM. It brings together the views of academics and practitioners and provides many ideas for conceptual development, empirical exploration and practical implementation. This publication intends to advance the international academic and practice-based debates on the potential of sustainability for HRM and vice versa. In 19 chapters, 26 authors from five continents explore the role of HRM in developing economically, socially and ecologically sustainable organizations, the concept of Sustainable HRM and the role of HRM in developing Sustainable HRM systems and how sustainability and HRM are conceptualized and perceived in different areas of the world.
| Author | : Christopher James Hibbitt |
| Publisher | : Rozenberg Publishers |
| Total Pages | : 373 |
| Release | : 2004 |
| Genre | : Europe |
| ISBN | : 9051707754 |
| Author | : Martin Freedman |
| Publisher | : |
| Total Pages | : |
| Release | : 2003 |
| Genre | : |
| ISBN | : |
| Author | : Jody Grewal |
| Publisher | : |
| Total Pages | : 66 |
| Release | : 2020-09-02 |
| Genre | : |
| ISBN | : 9781680837186 |
This monograph provides an overview of key papers in the corporate sustainability literature and directions for future research. It is structured on three key themes: measuring, managing and communicating corporate sustainability performance.
| Author | : Ans Kolk |
| Publisher | : Financial Times/Prentice Hall |
| Total Pages | : 224 |
| Release | : 2000 |
| Genre | : Business & Economics |
| ISBN | : |
"This text is written for students interested in environmental management, and for managers, regulators and consultants who want to keep abreast of the latest developments."--Jacket.
| Author | : Christian Herzig |
| Publisher | : Routledge |
| Total Pages | : 374 |
| Release | : 2012-03-15 |
| Genre | : Business & Economics |
| ISBN | : 1136449906 |
Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting. Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost–benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself. This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.
| Author | : Yingjun Lu |
| Publisher | : Routledge |
| Total Pages | : 253 |
| Release | : 2014-03-26 |
| Genre | : Business & Economics |
| ISBN | : 1317753534 |
Given the increased social and environmental problems in China, this book looks into the social and environmental (environmental) disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.
| Author | : Martin Bennett |
| Publisher | : Routledge |
| Total Pages | : 596 |
| Release | : 2017-09-08 |
| Genre | : Business & Economics |
| ISBN | : 1351282980 |
Environmental and social performance measurement and reporting by business has become a high-profile issue during the 1990s. It is increasingly being requested by stakeholders and required by governments. Companies too are finding that they need better environmental and social performance data for effective internal management. And there are a growing number of standardisation initiatives – such as the ISO 14031 guidelines on environmental performance evaluation or the CERES Global Reporting Initiative (GRI) template for sustainability reporting – that are aimed at making it easier for more companies to take action, and for stakeholders to compare their progress.Sustainable Measures collects together most of the key work and individuals concerned with the topic from around the world. Contributions include: environmental and social reporting by John Elkington and colleagues at SustainAbility; the GRI discussion draft; Roger Adams and Martin Houldin on the FEE study of environmental reporting; Janet Ranganathan of the World Resources Institute on sustainability measures; and Martin Bennett and Peter James on ISO 14031 and the future of environmental performance evaluation. There are also chapters examining current practice in Austria, Denmark, India, Indonesia, Japan, the Netherlands and South Africa, developments in electronic reporting, as well as case studies of Baxter, Kunert, Niagara Mohawk, Unox, The Body Shop and the UK water industry, and an analysis of leading social reports.The book is essential reading for all academics, campaigners, policy-makers and practitioners with an interest in issues such as:The standardization and comparability of environmental and social performance measuresMeasuring and reporting on sustainable businessEco-points and other means of evaluating product impactsThe implementation of measurement and reportingBest practice in corporate environmental and social reportingNew means of communicating environmental dataEnvironmental performance evaluation in developing countries
