LEADER 04995nam 2200673 a 450 001 9910809535703321 005 20200520144314.0 010 $a1-280-99905-5 010 $a9786613770660 010 $a1-78052-021-2 035 $a(CKB)2550000000107594 035 $a(EBL)956320 035 $a(OCoLC)798536412 035 $a(SSID)ssj0000736869 035 $a(PQKBManifestationID)12299543 035 $a(PQKBTitleCode)TC0000736869 035 $a(PQKBWorkID)10773671 035 $a(PQKB)11072958 035 $a(MiAaPQ)EBC956320 035 $a(Au-PeEL)EBL956320 035 $a(CaPaEBR)ebr10579715 035 $a(CaONFJC)MIL377066 035 $a(PPN)224267930 035 $a(EXLCZ)992550000000107594 100 $a20120724d2012 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aContemporary issues in sustainability accounting, assurance and reporting /$fedited by Stewart Jones, Janek Ratnatunga 205 $a1st ed. 210 $aBingley [England] $cEmerald Insight$d2012 215 $a1 online resource (296 p.) 300 $aDescription based upon print version of record. 311 $a1-78052-020-4 320 $aIncludes bibliographical references and index. 327 $aFront cover; Contemporary Issues in Sustainability Accounting, Assurance and Reporting; Copyright page; Contents; List of contributors; 1. Sustainability Reporting and Assurance: State of Practice; 1.1. Introduction; 2. The Valuation Relevance of Environmental Performance: Evidence from the Academic Literature; 2.1. Introduction; 2.2. Evidence on the Valuation Relevance of a Firm's Environmental Performance; 2.3. Environmental Performance, Financial Performance and Firm Risk; 2.4. A Role for Voluntary Environmental Disclosure; 2.5. Summary and Conclusions; References 327 $a3. Performance of Socially Responsible Investment Funds3.1. Introduction; 3.2. Performance of SRI Funds; 3.3. Conclusions and Recommendations; References; 4. An Inconvenient Truth about Accounting: The Paradigm Shift Required in Carbon Emissions Reporting and Assurance; 4.1. Introduction; 4.2. Accounting for Carbon Emissions Trading; 4.3. Carbon Financial Statement Accounting; 4.4. New Paradigm for the Valuation of Environmental Capabilities; 4.5. Summary; References; Appendix 4.A.1: The Implications of the Kyoto Protocol 327 $aAppendix 4.A.2: Carbon (Emission and Sequestration) Accounting and AssuranceAppendix 4.A.3: The Recording of Transactions in the Capability Financial Statements; 5. Active Ownership and ESG Performance; 5.1. Introduction; 5.2. Literature Review; 5.3. Theoretical Framework; 5.4. Case Studies; 5.5. Factors Contributing to the Effectiveness of Calvert's Engagements; 5.6. Conclusion; Acknowledgements; References; 6. The Need for Effective Corporate Social Responsibility/Sustainability Regulation; 6.1. Introduction; 6.2. Voluntary Initiatives; 6.3. Mandatory/Regulated CSR Schemes 327 $a6.4. To Regulate or NotReferences; 7. The Carbon Economy and Emissions Reporting; 7.1. Introduction; 7.2. International Climate Change Negotiations; 7.3. National Carbon Policy Architectures and Compliance Costs; 7.4. European Union; 7.5. Australia; 7.6. China; 7.7. Indonesia; 7.8. Summary; References; 8. Sustainability Reporting Beyond Rhetoric: Linking Strategy, Accounting and Communication; 8.1. Introduction; 8.2. Facets and Forms of Sustainability Reporting; 8.3. A Framework of Sustainability Reporting Approaches; 8.4. Outlook; References 327 $a9. The Measurement and Reporting of Sustainability Information within the Organization: A Case Analysis9.1. Introduction; 9.2. Schaltegger's Framework; 9.3. Background of the LGA; 9.4. Conclusions; Appendix 9.A: Respondent Questions; 10. A Methodology to Rank the Quality and Comprehensiveness of Sustainability Information Provided in Publicly Listed Company Reports; 10.1. Introduction; 10.2. The Need for a Reporting Quality Ranking System; 10.3. Voluntary Reporting Theories and the Five Reporting Bottom Lines; 10.4. Summary; References 327 $a11. Assurance on Sustainability Reporting: State of Play and Future Directions 330 $aGiven the strong international interest in CSR/Sustainability reporting generally, this book addresses a broad range of innovative and contemporary topics which will have interest and appeal to a diverse readership. 606 $aSustainable development reporting 606 $aSustainable development 615 0$aSustainable development reporting. 615 0$aSustainable development. 676 $a657 686 $aQP 820$2rvk 701 $aJones$b Stewart$01606404 701 $aRatnatunga$b Janek$01606405 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910809535703321 996 $aContemporary issues in sustainability accounting, assurance and reporting$93932192 997 $aUNINA