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Accounting for sustainability : practical insights / / edited by Anthony Hopwood and Jeffrey Unerman
| Accounting for sustainability : practical insights / / edited by Anthony Hopwood and Jeffrey Unerman |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , 2010 |
| Descrizione fisica | 1 online resource (277 p.) |
| Disciplina | 657 |
| Soggetto topico |
Sustainable development reporting
Environmental auditing Social accounting |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-136-53285-4
1-282-78969-4 9786612789694 1-84977-633-4 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Front Cover; Accounting for Sustainability; Copyright Page; Contents; Foreword by His Royal Highness The Prince of Wales; List of Figures, Tables and Boxes; List of Contributors; Acknowledgements; List of Acronyms and Abbreviations; 1. Introduction to the Accounting for Sustainability Case Studies: Anthony Hopwood, Jeffrey Unerman and Jessica Fries; Sustainability, sustainable development and climate change; The role and significance of sustainability for organizations; Embedding sustainability considerations into business practice through accounting for sustainability
Summary of the case studiesConclusions; 2. The Prince's Accounting for Sustainability Project: Creating 21st-Century Decision-Making and Reporting Systems to Respond to 21st-Century Challenges and Opportunities: Jessica Fries, Karen McCullochand Will Webster; Introduction; The ten main elements to embed sustainability into decision-making; An overview of the A4S decision-making tool; An introduction to the concept of connected reporting and the Connected Reporting Framework (CRF); Next steps: The creation of an International Integrated Reporting Committee 3. Sainsbury's: Embedding Sustainability within the Supermarket Supply Chain: Laura J. Spence and Leonardo RinaldiIntroduction; The context of the A4S decision-making tool at Sainsbury's; The lamb supply chain and sustainability; Sainsbury's perspective on embedding sustainability; The supplier perspective; The next step for Sainsbury's: The Connected Reporting Framework (CRF)?; Conclusions; 4. Using the Connected Reporting Framework as a Driver of Change within EDF Energy: Linda Lewis and David Ferguson; Introduction: EDF Energy; The case study Background and history of EDF Energy and accounting for sustainabilityEDF Energy's sustainability journey; Conclusions; 5. A Golden Thread for Embedding Sustainability in a Local Government Context: The Case of West Sussex County Council: Suzana Grubnic and David Owen; Introduction; Chapter overview; Background: Local government and West Sussex County Council; Embedding sustainability within the county council; Policies, performance structures and tools; Conclusions 6. Building from the Bottom, Inspired from the Top: Accounting for Sustainability and the Environment Agency: Ian Thomson and Georgios GeorgakopoulosIntroduction; The Environment Agency: Background information; Environmental management and strategy; Environmental accounting: A systems approach; Connected actions, connected reporting, carbon reduction, staff mileage, key performance indicators (KPIs) and corporate scorecards; The Prince's Accounting for Sustainability Project (A4S), the Connected Reporting Framework (CRF) and the Environment Agency; Conclusions 7. Evolution of Risk, Opportunity and the Business Case in Embedding Connected Reporting at BT: Jeffrey Unerman and Brendan O'Dwyer |
| Record Nr. | UNINA-9910459470203321 |
| Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting for sustainability : practical insights / / edited by Anthony Hopwood and Jeffrey Unerman
| Accounting for sustainability : practical insights / / edited by Anthony Hopwood and Jeffrey Unerman |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , 2010 |
| Descrizione fisica | 1 online resource (277 p.) |
| Disciplina | 657 |
| Soggetto topico |
Sustainable development reporting
Environmental auditing Social accounting |
| ISBN |
1-136-53284-6
1-136-53285-4 1-282-78969-4 9786612789694 1-84977-633-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Front Cover; Accounting for Sustainability; Copyright Page; Contents; Foreword by His Royal Highness The Prince of Wales; List of Figures, Tables and Boxes; List of Contributors; Acknowledgements; List of Acronyms and Abbreviations; 1. Introduction to the Accounting for Sustainability Case Studies: Anthony Hopwood, Jeffrey Unerman and Jessica Fries; Sustainability, sustainable development and climate change; The role and significance of sustainability for organizations; Embedding sustainability considerations into business practice through accounting for sustainability
Summary of the case studiesConclusions; 2. The Prince's Accounting for Sustainability Project: Creating 21st-Century Decision-Making and Reporting Systems to Respond to 21st-Century Challenges and Opportunities: Jessica Fries, Karen McCullochand Will Webster; Introduction; The ten main elements to embed sustainability into decision-making; An overview of the A4S decision-making tool; An introduction to the concept of connected reporting and the Connected Reporting Framework (CRF); Next steps: The creation of an International Integrated Reporting Committee 3. Sainsbury's: Embedding Sustainability within the Supermarket Supply Chain: Laura J. Spence and Leonardo RinaldiIntroduction; The context of the A4S decision-making tool at Sainsbury's; The lamb supply chain and sustainability; Sainsbury's perspective on embedding sustainability; The supplier perspective; The next step for Sainsbury's: The Connected Reporting Framework (CRF)?; Conclusions; 4. Using the Connected Reporting Framework as a Driver of Change within EDF Energy: Linda Lewis and David Ferguson; Introduction: EDF Energy; The case study Background and history of EDF Energy and accounting for sustainabilityEDF Energy's sustainability journey; Conclusions; 5. A Golden Thread for Embedding Sustainability in a Local Government Context: The Case of West Sussex County Council: Suzana Grubnic and David Owen; Introduction; Chapter overview; Background: Local government and West Sussex County Council; Embedding sustainability within the county council; Policies, performance structures and tools; Conclusions 6. Building from the Bottom, Inspired from the Top: Accounting for Sustainability and the Environment Agency: Ian Thomson and Georgios GeorgakopoulosIntroduction; The Environment Agency: Background information; Environmental management and strategy; Environmental accounting: A systems approach; Connected actions, connected reporting, carbon reduction, staff mileage, key performance indicators (KPIs) and corporate scorecards; The Prince's Accounting for Sustainability Project (A4S), the Connected Reporting Framework (CRF) and the Environment Agency; Conclusions 7. Evolution of Risk, Opportunity and the Business Case in Embedding Connected Reporting at BT: Jeffrey Unerman and Brendan O'Dwyer |
| Record Nr. | UNINA-9910785241403321 |
| Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting for sustainability : practical insights / / edited by Anthony Hopwood and Jeffrey Unerman
| Accounting for sustainability : practical insights / / edited by Anthony Hopwood and Jeffrey Unerman |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , 2010 |
| Descrizione fisica | 1 online resource (277 p.) |
| Disciplina | 657 |
| Soggetto topico |
Sustainable development reporting
Environmental auditing Social accounting |
| ISBN |
1-136-53284-6
1-136-53285-4 1-282-78969-4 9786612789694 1-84977-633-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Front Cover; Accounting for Sustainability; Copyright Page; Contents; Foreword by His Royal Highness The Prince of Wales; List of Figures, Tables and Boxes; List of Contributors; Acknowledgements; List of Acronyms and Abbreviations; 1. Introduction to the Accounting for Sustainability Case Studies: Anthony Hopwood, Jeffrey Unerman and Jessica Fries; Sustainability, sustainable development and climate change; The role and significance of sustainability for organizations; Embedding sustainability considerations into business practice through accounting for sustainability
Summary of the case studiesConclusions; 2. The Prince's Accounting for Sustainability Project: Creating 21st-Century Decision-Making and Reporting Systems to Respond to 21st-Century Challenges and Opportunities: Jessica Fries, Karen McCullochand Will Webster; Introduction; The ten main elements to embed sustainability into decision-making; An overview of the A4S decision-making tool; An introduction to the concept of connected reporting and the Connected Reporting Framework (CRF); Next steps: The creation of an International Integrated Reporting Committee 3. Sainsbury's: Embedding Sustainability within the Supermarket Supply Chain: Laura J. Spence and Leonardo RinaldiIntroduction; The context of the A4S decision-making tool at Sainsbury's; The lamb supply chain and sustainability; Sainsbury's perspective on embedding sustainability; The supplier perspective; The next step for Sainsbury's: The Connected Reporting Framework (CRF)?; Conclusions; 4. Using the Connected Reporting Framework as a Driver of Change within EDF Energy: Linda Lewis and David Ferguson; Introduction: EDF Energy; The case study Background and history of EDF Energy and accounting for sustainabilityEDF Energy's sustainability journey; Conclusions; 5. A Golden Thread for Embedding Sustainability in a Local Government Context: The Case of West Sussex County Council: Suzana Grubnic and David Owen; Introduction; Chapter overview; Background: Local government and West Sussex County Council; Embedding sustainability within the county council; Policies, performance structures and tools; Conclusions 6. Building from the Bottom, Inspired from the Top: Accounting for Sustainability and the Environment Agency: Ian Thomson and Georgios GeorgakopoulosIntroduction; The Environment Agency: Background information; Environmental management and strategy; Environmental accounting: A systems approach; Connected actions, connected reporting, carbon reduction, staff mileage, key performance indicators (KPIs) and corporate scorecards; The Prince's Accounting for Sustainability Project (A4S), the Connected Reporting Framework (CRF) and the Environment Agency; Conclusions 7. Evolution of Risk, Opportunity and the Business Case in Embedding Connected Reporting at BT: Jeffrey Unerman and Brendan O'Dwyer |
| Record Nr. | UNINA-9910826438003321 |
| Boca Raton, FL : , : Routledge, an imprint of Taylor and Francis, , 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Achieving Equitable Education : Missing Education Data and the SDG 4 Data Regime
| Achieving Equitable Education : Missing Education Data and the SDG 4 Data Regime |
| Autore | Delprato Marcos |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Northampton : , : Edward Elgar Publishing, , 2024 |
| Descrizione fisica | 1 online resource (190 pages) |
| Disciplina | 379.26 |
| Altri autori (Persone) | ShephardDaniel D |
| Collana | NORRAG Series on International Education and Development Series |
| Soggetto topico |
Educational equalization
Sustainable development reporting |
| ISBN | 1-03-531383-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Front Matter -- Copyright -- Contents -- Contributors -- Abbreviations -- 1. Introduction to missing education data and the SDG 4 data regime -- 2. A conceptual framework to assess missing data for SDG 4 -- 3. Priorities for missing data and SDG 4: Latin America and the Caribbean -- 4. Priorities for missing data and SDG 4 in the Asia region -- 5. Priorities for missing data on SDG 4 in the Arab Region -- 6. Priorities for missing data and SDG 4 for countries in Africa -- 7. Missing education data on internally displaced people (IDPs) -- 8. Indigenous data sovereignty and missing education data -- 9. Gender, missing data and SDG 4 -- 10. Conclusions on missing education data and the SDG 4 data regime -- Index. |
| Altri titoli varianti | Missing education data and the sustainable development goals 4 data regime |
| Record Nr. | UNINA-9910805596803321 |
Delprato Marcos
|
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| Northampton : , : Edward Elgar Publishing, , 2024 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
BRIC by BRIC : a corpus-assisted discourse analysis of CSR reports by energy companies from industrialised and developing countries / / Maria Cristina Aiezza
| BRIC by BRIC : a corpus-assisted discourse analysis of CSR reports by energy companies from industrialised and developing countries / / Maria Cristina Aiezza |
| Autore | Aiezza Maria Cristina |
| Pubbl/distr/stampa | Paolo Loffredo Iniziative Editoriali |
| Soggetto topico |
Sustainable development reporting
English language - Discourse analysis Energy industries Social responsibility of business Business communication |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | BRIC by BRIC |
| Record Nr. | UNINA-9910629362703321 |
|
Aiezza Maria Cristina
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| Paolo Loffredo Iniziative Editoriali | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Contemporary issues in sustainability accounting, assurance and reporting [[electronic resource] /] / edited by Stewart Jones, Janek Ratnatunga
| Contemporary issues in sustainability accounting, assurance and reporting [[electronic resource] /] / edited by Stewart Jones, Janek Ratnatunga |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley [England], : Emerald Insight, 2012 |
| Descrizione fisica | 1 online resource (296 p.) |
| Disciplina | 657 |
| Altri autori (Persone) |
JonesStewart
RatnatungaJanek |
| Soggetto topico |
Sustainable development reporting
Sustainable development |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-99905-5
9786613770660 1-78052-021-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Front 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
3. 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 Appendix 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 6.4. 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 9. 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 11. Assurance on Sustainability Reporting: State of Play and Future Directions |
| Record Nr. | UNINA-9910452634703321 |
| Bingley [England], : Emerald Insight, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Contemporary issues in sustainability accounting, assurance and reporting [[electronic resource] /] / edited by Stewart Jones, Janek Ratnatunga
| Contemporary issues in sustainability accounting, assurance and reporting [[electronic resource] /] / edited by Stewart Jones, Janek Ratnatunga |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley [England], : Emerald Insight, 2012 |
| Descrizione fisica | 1 online resource (296 p.) |
| Disciplina | 657 |
| Altri autori (Persone) |
JonesStewart
RatnatungaJanek |
| Soggetto topico |
Sustainable development reporting
Sustainable development |
| ISBN |
1-280-99905-5
9786613770660 1-78052-021-2 |
| Classificazione | QP 820 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Front 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
3. 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 Appendix 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 6.4. 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 9. 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 11. Assurance on Sustainability Reporting: State of Play and Future Directions |
| Record Nr. | UNINA-9910779496003321 |
| Bingley [England], : Emerald Insight, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Contemporary issues in sustainability accounting, assurance and reporting [[electronic resource] /] / edited by Stewart Jones, Janek Ratnatunga
| Contemporary issues in sustainability accounting, assurance and reporting [[electronic resource] /] / edited by Stewart Jones, Janek Ratnatunga |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley [England], : Emerald Insight, 2012 |
| Descrizione fisica | 1 online resource (296 p.) |
| Disciplina | 657 |
| Altri autori (Persone) |
JonesStewart
RatnatungaJanek |
| Soggetto topico |
Sustainable development reporting
Sustainable development |
| ISBN |
1-280-99905-5
9786613770660 1-78052-021-2 |
| Classificazione | QP 820 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Front 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
3. 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 Appendix 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 6.4. 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 9. 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 11. Assurance on Sustainability Reporting: State of Play and Future Directions |
| Record Nr. | UNINA-9910809535703321 |
| Bingley [England], : Emerald Insight, 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corporate sustainability : integrating performance and reporting / / Anne M. Brockett, Zabihollah Rezaee
| Corporate sustainability : integrating performance and reporting / / Anne M. Brockett, Zabihollah Rezaee |
| Autore | Brockett Anne M. |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : John Wiley & Sons, Inc., , 2012 |
| Descrizione fisica | 1 online resource (338 p.) |
| Disciplina |
657
658.1512 |
| Collana | The Wiley corporate F&A series |
| Soggetto topico |
Sustainable development reporting
Sustainable development - Economic aspects Sustainable development - Accounting |
| ISBN |
1-118-23806-0
1-119-20289-2 1-283-94995-4 1-118-22471-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Corporate Sustainability: Integrating Performance and Reporting; Contents; Preface; Acknowledgments; PART I: AN INTRODUCTION TO SUSTAINABILITY PERFORMANCE, REPORTING, AND ASSURANCE; Chapter 1: Introduction to Business Sustainability and Accountability Reporting; Executive Summary; Introduction; The Case for Sustainability; Current Status of Sustainability and Accountability; Drivers of Sustainability Initiatives and Practices; Best Practices of Sustainability Programs; Principles of Business Sustainability; Business Sustainability and Corporate Accountability Framework
Key Performance IndicatorsEmerging Issues in Sustainability Reporting; Promotion of Sustainability Development, Performance, and Disclosures; Conclusion; Action Items; Notes; Chapter 2: Brief History of Sustainability Reporting; Executive Summary; Historical Perspectives; Recent Developments and Initiatives; Status of Business Sustainability and Sustainability Reporting and Assurance; Going Forward; Conclusion; Action Items; Notes; Chapter 3: Business Sustainability and Accountability Initiatives, Reporting, and Assurance; Executive Summary Multiple Bottom-Line Dimensions of Business SustainabilityUsefulness of Sustainability Information; The Sustainability Reporting Process; Sustainability Reporting in Action; Promotion of Sustainability Reporting; Future of Sustainability Reporting; Mandatory versus Voluntary Sustainability Reports; Sustainability Assurance; Continuum of Assurance on Sustainability Information; Internal Controls Relevant to Sustainability Performance; Sustainability Risk Management; Conclusion; Action Items; Notes; PART II: DIMENSIONS OF SUSTAINABILITY PERFORMANCE Chapter 4: Sustainability, Corporations, Capital Markets, and the Global EconomyExecutive Summary; Global Economy and Financial Crisis; Capital Markets; Role of Corporations in Society; Sustainability Information Needs of Investors; Corporate Reporting; Recent Initiatives in Corporate Reporting; Web-Based Corporate Reporting; Predictive Business Analytics; Narrative Reporting; Governance, Risk Management, and Compliance (GRC) Reporting; Sustainability Reporting; Conclusions; Action Items; Notes; Chapter 5: Economic Vitality as a Component of Sustainability; Executive Summary; Introduction Economic KPIsPublic Trust and Investor Confidence in Financial Information; Internal Control Reporting; Internal Control Reporting Requirements; Integrated Financial and Internal Control Reporting; Conclusion; Action Items; Notes; Chapter 6: The Corporate Governance Dimension of Sustainability; Executive Summary; Corporate Governance Definition; Drivers of Corporate Governance; Global Convergence in Corporate Governance; Sarbanes-Oxley Act of 2002; Dodd-Frank Act; The United Kingdom's Financial Regulatory Framework; Listing Standards Related to Corporate Governance Corporate Governance in the Post-Crisis Era |
| Record Nr. | UNINA-9910141402003321 |
|
Brockett Anne M.
|
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| Hoboken, New Jersey : , : John Wiley & Sons, Inc., , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corporate sustainability : integrating performance and reporting / / Anne M. Brockett, Zabihollah Rezaee
| Corporate sustainability : integrating performance and reporting / / Anne M. Brockett, Zabihollah Rezaee |
| Autore | Brockett Anne M. |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : John Wiley & Sons, Inc., , 2012 |
| Descrizione fisica | 1 online resource (338 p.) |
| Disciplina |
657
658.1512 |
| Collana | The Wiley corporate F&A series |
| Soggetto topico |
Sustainable development reporting
Sustainable development - Economic aspects Sustainable development - Accounting |
| ISBN |
1-118-23806-0
1-119-20289-2 1-283-94995-4 1-118-22471-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Corporate Sustainability: Integrating Performance and Reporting; Contents; Preface; Acknowledgments; PART I: AN INTRODUCTION TO SUSTAINABILITY PERFORMANCE, REPORTING, AND ASSURANCE; Chapter 1: Introduction to Business Sustainability and Accountability Reporting; Executive Summary; Introduction; The Case for Sustainability; Current Status of Sustainability and Accountability; Drivers of Sustainability Initiatives and Practices; Best Practices of Sustainability Programs; Principles of Business Sustainability; Business Sustainability and Corporate Accountability Framework
Key Performance IndicatorsEmerging Issues in Sustainability Reporting; Promotion of Sustainability Development, Performance, and Disclosures; Conclusion; Action Items; Notes; Chapter 2: Brief History of Sustainability Reporting; Executive Summary; Historical Perspectives; Recent Developments and Initiatives; Status of Business Sustainability and Sustainability Reporting and Assurance; Going Forward; Conclusion; Action Items; Notes; Chapter 3: Business Sustainability and Accountability Initiatives, Reporting, and Assurance; Executive Summary Multiple Bottom-Line Dimensions of Business SustainabilityUsefulness of Sustainability Information; The Sustainability Reporting Process; Sustainability Reporting in Action; Promotion of Sustainability Reporting; Future of Sustainability Reporting; Mandatory versus Voluntary Sustainability Reports; Sustainability Assurance; Continuum of Assurance on Sustainability Information; Internal Controls Relevant to Sustainability Performance; Sustainability Risk Management; Conclusion; Action Items; Notes; PART II: DIMENSIONS OF SUSTAINABILITY PERFORMANCE Chapter 4: Sustainability, Corporations, Capital Markets, and the Global EconomyExecutive Summary; Global Economy and Financial Crisis; Capital Markets; Role of Corporations in Society; Sustainability Information Needs of Investors; Corporate Reporting; Recent Initiatives in Corporate Reporting; Web-Based Corporate Reporting; Predictive Business Analytics; Narrative Reporting; Governance, Risk Management, and Compliance (GRC) Reporting; Sustainability Reporting; Conclusions; Action Items; Notes; Chapter 5: Economic Vitality as a Component of Sustainability; Executive Summary; Introduction Economic KPIsPublic Trust and Investor Confidence in Financial Information; Internal Control Reporting; Internal Control Reporting Requirements; Integrated Financial and Internal Control Reporting; Conclusion; Action Items; Notes; Chapter 6: The Corporate Governance Dimension of Sustainability; Executive Summary; Corporate Governance Definition; Drivers of Corporate Governance; Global Convergence in Corporate Governance; Sarbanes-Oxley Act of 2002; Dodd-Frank Act; The United Kingdom's Financial Regulatory Framework; Listing Standards Related to Corporate Governance Corporate Governance in the Post-Crisis Era |
| Record Nr. | UNINA-9910819913003321 |
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Brockett Anne M.
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| Hoboken, New Jersey : , : John Wiley & Sons, Inc., , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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