Corporate Reporting of Non-Financial Leading Indicators of Economic Performance and Sustainability

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis Corporate Reporting of Non-Financial Leading Indicators of Economic Performance and Sustainability by : Jeffrey R. Cohen

Download or read book Corporate Reporting of Non-Financial Leading Indicators of Economic Performance and Sustainability written by Jeffrey R. Cohen and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The call for disclosure of non-financial information has grown in response to the aware-ness that financial statements omit salient information about the company (Adams et al. 2011). This study follows earlier studies of non-financial disclosures of governance and corporate social responsibility information (Holder-Webb et al. 2008, 2009) and examines the public voluntary disclosure of a set of leading indicators of economic performance and sustainability of earnings provided during 2004 by a sample of 50 publicly traded firms across five industries. The results indicate that, among the sample firms, there remains a lack of rigorous and expansive disclosure of this type of information and that considerable variability exists in disclosure practice based on both industry and size. For example, companies disclose a wide variety of non-financial information both through mandatory filings such as 10-Ks and through alternative sources such as investor promotion materials and company websites, with the most frequent types of disclosures being concerned with information pertaining to market share and innovation. We conclude by discussing the role of this study within recent developments in integrative reporting (Adams et al. 2011) and suggest that perhaps these types of disclosures should be encouraged to receive some assurance services.

Corporate Sustainability

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Publisher : John Wiley & Sons
ISBN 13 : 1118122364
Total Pages : 336 pages
Book Rating : 4.1/5 (181 download)

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Book Synopsis Corporate Sustainability by : Ann Brockett

Download or read book Corporate Sustainability written by Ann Brockett and published by John Wiley & Sons. This book was released on 2012-11-06 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Invaluable guidance for complete integration of sustainability into reporting and performance management systems Global businesses are under close scrutiny from lawmakers, regulators, and their diverse stakeholders to focus on sustainability and accept responsibility for their multiple bottom line performance. Business Sustainability and Accountability examines business sustainability and accountability reporting and their integration into strategy, governance, risk assessment, performance management and the reporting process. This book also highlights how people, business and resources collaborate in a business sustainability and accountability model. Looks at business sustainability and accountability reporting and assurance and their incorporation into the reporting process Focuses on how the business sustainability and accountability model are impacted by the collaboration of people, business, and resources Presents laws, rules, regulations, standards and best practices relevant to business sustainability performance, reporting and assurance Organizations worldwide recognize the importance of all five EGSEE dimensions of sustainability performance and accountability reporting. However, how to actually assess sustainability risk, implement sustainability reporting, and obtain sustainability assurance remain a major challenge and best practices are evolving. Straightforward and comprehensive Business Sustainability and Accountability hits on all of the hottest topics around sustainability including multiple bottom line (EGSEE) performance and reporting, related financial and non-financial key performance indicators (KPIs), business social responsibility and environmental reporting.

One Report

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Publisher : John Wiley & Sons
ISBN 13 : 0470615826
Total Pages : 168 pages
Book Rating : 4.4/5 (76 download)

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Book Synopsis One Report by : Robert G. Eccles

Download or read book One Report written by Robert G. Eccles and published by John Wiley & Sons. This book was released on 2010-02-16 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Winner of the 2010 PROSE Award for Best Business, Finance, & Management Book! "One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tremendous value to the company and all of its stakeholders, including shareholders, and also ultimately contributes to a sustainable society. Focuses on the emerging trend of integrated reporting as a top priority for companies, investors, regulators, auditors and civil society Provides compelling case studies from some of the world's leading companies doing integrated reporting Addresses how companies can move toward One Report and how it can become a keystone of a sustainable strategy for both the company and society Explains what others-such as analysts, shareholders, other stakeholders, auditors, regulators, legislators, and civil society-need to do to enable the rapid and broad adoption of One Report Filled with case studies and the most current trends on integrated reporting, this book is an invaluable guidebook on the future of reporting and how this future can lead to a sustainable society.

Integrated Sustainability Reporting

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Publisher : Springer Nature
ISBN 13 : 3030249549
Total Pages : 150 pages
Book Rating : 4.0/5 (32 download)

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Book Synopsis Integrated Sustainability Reporting by : Laura Bini

Download or read book Integrated Sustainability Reporting written by Laura Bini and published by Springer Nature. This book was released on 2019-08-19 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Better Corporate Reporting

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Publisher : Routledge
ISBN 13 : 1351274821
Total Pages : 237 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Better Corporate Reporting by : Carol Adams

Download or read book Better Corporate Reporting written by Carol Adams and published by Routledge. This book was released on 2017-09-29 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: Better Corporate Reporting outlines the latest frameworks for enhancing non-financial and sustainability reporting. It shows you how to integrate non-financial data into your reporting and overall strategy, creating long-term value, trust and transparency. It includes guides to: the International Integrated Reporting Council's new framework; the Global Reporting Initiative's G4 framework; and a detailed look at the concept at the heart of both of these new frameworks, materiality. It is the compilation of 3 bestselling sustainability guides on sustainability reporting.Understanding Integrated Reporting provides a practical and expert distillation of the new IR framework released by the International Integrated Reporting Council in December 2013. It explains what IR is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for IR and insights and best practice examples from leading integrated reporters. The Global Reporting Initiative (GRI) G4 Sustainability Reporting Framework was launched in May 2013. In Understanding G4, corporate reporting veteran Elaine Cohen presents an easy-to-follow review of everything any organization needs to know to decide whether to use the G4 Framework and if so, how. Materiality is the lynch-pin that can align your sustainability initiatives with your overall strategy. Making Sustainability Matter shows you how to identify your organization's most material sustainability issues, allocate resources to sustainability initiatives for optimal returns; connect your communications and reporting to materiality, and; clarify which issues are important to your stakeholders. Materiality is a core concept in both the GRI's new G4 framework the IIRC's new Integrated Reporting framework.

Corporate Sustainability

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Publisher : Springer Nature
ISBN 13 : 3031114914
Total Pages : 92 pages
Book Rating : 4.0/5 (311 download)

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Book Synopsis Corporate Sustainability by : Paolo Tenuta

Download or read book Corporate Sustainability written by Paolo Tenuta and published by Springer Nature. This book was released on 2022-09-26 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces readers to the main types of corporate sustainability practices. The first section examines both the ratings provided by international agencies and the various ESG (Environmental, Social and Government) indexes existing at 2021. In turn, the second part empirically investigates the relationship between the level of corporate sustainability and corporate financial performance among the large companies listed on the Milan Exchange FTSE-MIB 40 index for 2015-2019. The book offers a comprehensive overview of current sustainability concepts and practices and illustrates how various companies are seeking to integrate them in their competitive strategy. Further, it fills a gap in the extant literature by analysing the origins, historical evolution and structure of the main rating agencies and ESG indexes. In addition, the empirical analysis of corporate sustainability’s impact on companies’ financial performance reveals the importance of collegial leadership – a commonly found feature of Italian family businesses that has not been considered in previous studies – as a moderating factor for reconciling sustainability initiatives and performance at family-run firms.

Non-Financial Disclosure and Integrated Reporting

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Publisher : Emerald Group Publishing
ISBN 13 : 1838679634
Total Pages : 216 pages
Book Rating : 4.8/5 (386 download)

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Book Synopsis Non-Financial Disclosure and Integrated Reporting by : Lucrezia Songini

Download or read book Non-Financial Disclosure and Integrated Reporting written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2020-03-12 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

Integrated Reporting and Performance Measurement Systems

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Publisher : Taylor & Francis
ISBN 13 : 1000997510
Total Pages : 191 pages
Book Rating : 4.0/5 (9 download)

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Book Synopsis Integrated Reporting and Performance Measurement Systems by : Bogusława Bek-Gaik

Download or read book Integrated Reporting and Performance Measurement Systems written by Bogusława Bek-Gaik and published by Taylor & Francis. This book was released on 2023-11-15 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the development of innovative approaches to strengthen accountability and the quality of integrated reporting disclosures, stakeholders are increasingly demanding more objective and unambiguous data. Therefore, the use of non-financial performance measures that assist in collecting comparable information and the verification thereof by independent experts can help to establish trust in a firm’s communication with its stakeholders. Certainly, non-financial information should complement mandatory financial reporting to go beyond traditional financial ratios and link them to non-financial risks and achievements. This book examines the possibility of using information provided by performance measurement systems in the process of preparing integrated reports. It presents an overview of the integrated report from the supply side, which undoubtedly affects the quality and usefulness of the information presented as well as enhances the manner in which the data and analyses are suitable for independent assessment. The book looks at the ways in which various groups of stakeholders - management; those who prepare non-financial reports; investors - influence the scope of the key performance indicators (KPIs) used for integrated reporting purposes, and what categories of KPIs are the most significant. Further, it analyzes which performance measurement systems provide information for the different components of integrated reports. The book is interdisciplinary, its thematic scope is at the intersection of accounting, business reporting, and business management, and thus it provides an important source of knowledge for students, scholars, and researchers of economics, finance, and management. It will also be a valuable guide for those preparing integrated reports or other forms of non-financial reporting.

Key Performance Indicators for Sustainable Management

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Publisher : Walter de Gruyter GmbH & Co KG
ISBN 13 : 3110598094
Total Pages : 386 pages
Book Rating : 4.1/5 (15 download)

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Book Synopsis Key Performance Indicators for Sustainable Management by : Hans-Ulrich Krause

Download or read book Key Performance Indicators for Sustainable Management written by Hans-Ulrich Krause and published by Walter de Gruyter GmbH & Co KG. This book was released on 2019-11-18 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Key Performance Indicators (KPIs) have become a regular and useful tool for measuring business performance everywhere. The KPIs not only help in strategic planning but also in managing operative business world over. The KPIs in the book are organized according to the Balanced Scorecard (BSC) approach, which emphasizes the importance of using both financial and non-financial information to remain competitive in the modern world. We proudly place on record the fact that our book is the first of its kind and provides for a complete analysis of KPIs under financial, customer, process and human resource/innovation perspectives. The book is a major contribution towards achieving sustainable growth as a competitive advantage. It also emphasizes the importance of social acceptance and environmental impact of the business activity. The compendium provides over 170 KPIs in a compact form. It delivers simple definitions, easy to calculate formulae, possible interpretations and useful suggestions towards an efficient and effective implementation of KPIs as controlling instruments.

The Role of Non-financial Performance Indicators and Integrated Reporting in Achieving Sustainable Value Creation

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Publisher :
ISBN 13 : 9789284684748
Total Pages : 82 pages
Book Rating : 4.6/5 (847 download)

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Book Synopsis The Role of Non-financial Performance Indicators and Integrated Reporting in Achieving Sustainable Value Creation by : Tami Dinh

Download or read book The Role of Non-financial Performance Indicators and Integrated Reporting in Achieving Sustainable Value Creation written by Tami Dinh and published by . This book was released on 2021 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Structured analysis of the current scientific evidence on the effects of sustainability reporting including non-financial performance indicators, stand-alone sustainability reporting as well as integrated reporting. It discusses the benefits and challenges particularly related to internal decision-making, external transparency as well as financial and non-financial/environmental, social and governance effects. Further, it offers policy recommendations in view of the European Commission’s proposal on the Corporate Sustainability Reporting Directive.

Integrated Reporting (IR) for Sustainability

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Publisher : Springer Nature
ISBN 13 : 3031418336
Total Pages : 440 pages
Book Rating : 4.0/5 (314 download)

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Book Synopsis Integrated Reporting (IR) for Sustainability by : Ki-Hoon Lee

Download or read book Integrated Reporting (IR) for Sustainability written by Ki-Hoon Lee and published by Springer Nature. This book was released on 2023-10-24 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book presents a rich collection of research studies on the theory and practice of corporate integrated reporting (IR) in South Asia. South Asia is emerging to compete in the world marketplace and one of fast economically growing regions to contribute to the global economy. As the region’s economic development accelerates, balancing economic and environmental development appears as a key sustainability challenge for governments, investors, consumers, and local communities. Companies in South Asia region are therefore increasingly challenged to reduce their environmental impacts and to contribute to sustainable development. This book includes valuable contributions of advanced research, concepts, applications, developments and case studies on corporate IR and sustainability accounting in South Asia and the roles of different professional accounting bodies to strength corporate sustainability and build capacity in the South Asian Region.

Perspectives of Management Accounting for Sustainable Business Practices

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Publisher : IGI Global
ISBN 13 : 1668445972
Total Pages : 299 pages
Book Rating : 4.6/5 (684 download)

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Book Synopsis Perspectives of Management Accounting for Sustainable Business Practices by : Oncioiu, Ionica

Download or read book Perspectives of Management Accounting for Sustainable Business Practices written by Oncioiu, Ionica and published by IGI Global. This book was released on 2022-06-30 with total page 299 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the 21st century, management accounting gains new dimensions, expanding its research area. Additionally, management of sustainable performance is one of the phenomena faced by the current business environment, and in particular management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions must be adjusted and strongly substantiated considering the information required by internal and external stakeholders including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. Perspectives of Management Accounting for Sustainable Business Practices proposes an interdisciplinary perspective and explores various theoretical and practical approaches to management accounting and its impact in the 21st century on different areas of activity. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage decision making. Covering topics such as corporate social responsibility, disclosure issues, and performance analysis, this premier reference source is an essential resource for business leaders and executives, accountants, financial controllers, business analysts, budgeting managers, students and faculty of higher education, librarians, researchers, and academicians.

Non-financial Disclosure and Integrated Reporting

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Publisher : Springer Nature
ISBN 13 : 3030903559
Total Pages : 477 pages
Book Rating : 4.0/5 (39 download)

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Book Synopsis Non-financial Disclosure and Integrated Reporting by : Lino Cinquini

Download or read book Non-financial Disclosure and Integrated Reporting written by Lino Cinquini and published by Springer Nature. This book was released on 2022-02-18 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate by exploring corporate NFD either in its mandated contents or voluntary information. Contributing authors provide studies that encompass the different lines of NFD, namely non-financial risk reporting, sustainability reporting, and intellectual capital reporting, as well as the integration of financial and non-financial information through IR, the assurance of the NFD and IR through auditing activities, and the role of management and CFOs in NFD and IR.

Sustainability Performance and Reporting

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Publisher : Business Expert Press
ISBN 13 : 1951527216
Total Pages : 122 pages
Book Rating : 4.9/5 (515 download)

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Book Synopsis Sustainability Performance and Reporting by : Irene M. Herremans

Download or read book Sustainability Performance and Reporting written by Irene M. Herremans and published by Business Expert Press. This book was released on 2020-06-19 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a step-by-step approach for organizations to reap benefits from a more sustainable approach. As organizations tackle global challenges, the faces of our businesses and our economic system are changing to consider the interests of all stakeholders rather than just shareholders. This book provides a step-by-step approach for organizations to reap benefits from a more sustainable approach. It begins with a brief history of the concept of sustainability as it applies to both performance and reporting. Implementing sustainability in an organization begins with the development of policies which are consistent with the expectations of its stakeholders. An organization’s active participation in multi-stakeholder initiatives helps to align the policies with societal trends. Once the policies are developed, a management system is crucial to ensure congruence of policies with actual performance. Then, periodic reporting of performance based on well-recognized standards aids stakeholders in assessing an organization’s performance–reporting also helps stakeholders to determine if performance aligns with their expectations. Both internal and external assurances build stakeholder trust in the organization’s performance and reporting. Finally, the book concludes with a reflection on key messages and potential future actions for continuous improvement.

Enhancing Sustainability Through Non-Financial Reporting

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Publisher : IGI Global
ISBN 13 : 1668490781
Total Pages : 329 pages
Book Rating : 4.6/5 (684 download)

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Book Synopsis Enhancing Sustainability Through Non-Financial Reporting by : Monteiro, Albertina

Download or read book Enhancing Sustainability Through Non-Financial Reporting written by Monteiro, Albertina and published by IGI Global. This book was released on 2023-10-16 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: The lack of transparency and accountability in organizations has made it difficult to identify, measure, and disclose their sustainable practices and impacts, creating a challenge for global sustainability efforts. Furthermore, there is a lack of consensus on the determinants and impacts of non-financial information reporting. In response to these challenges, Enhancing Sustainability Through Non-Financial Reporting, a book edited by Albertina Monteiro, Ana Pinto Borges, and Elvira Vieira, offers a comprehensive analysis of the relationship between sustainability practices and reporting, and the accounting, finance, and management fields. This book provides a platform for both academics and practitioners to share their empirical and theoretical research on the contributions of organizations to sustainable development, the determinants and impacts of non-financial information reporting, the role of sustainability reporting standards, and the challenges faced by accounting, finance, management, and auditing. It is an essential resource for anyone seeking to enhance sustainability through non-financial reporting and is relevant to a wide range of audiences, including academics, practitioners, and other interested individuals and groups.

Integrated reporting and sustainability-related assurance

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Publisher : kassel university press GmbH
ISBN 13 : 3737602808
Total Pages : 185 pages
Book Rating : 4.7/5 (376 download)

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Book Synopsis Integrated reporting and sustainability-related assurance by : Gürtürk, Anil

Download or read book Integrated reporting and sustainability-related assurance written by Gürtürk, Anil and published by kassel university press GmbH. This book was released on 2017-04-04 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability reporting serves as a tool for companies to assess and communicate their sustainability-related efforts. However, these reports may lack reliability and value because of their voluntary and mostly unregulated nature. Two major practices have been adopted in order to overcome these weaknesses: First, accompanying the growth in reporting there has been a rise in the proportion of reports that include assurance statements prepared by third parties. Second, in response to the increased complexity and length of stand-alone sustainability reports, there have been moves to combine some social and environmental disclosures with financial disclosures in single reports. This dissertation examines these two practices, which mark recent trends in non-financial reporting and may impact the accounting and sustainability landscape with regard to future disclosure practices. Special attention is paid to investors’ information processing of these issues, their general perception, the content of assurance statements and the rising issue of assuring integrated reports. The thesis contributes to the discussion on integrated reporting and sustainability-related assurance, as well as on theoretical considerations within accounting research. It illuminates perception by primary stakeholders, critically examines current practice and points to upcoming challenges.

Business Sustainability Factors of Performance, Risk, and Disclosure

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Publisher : Business Expert Press
ISBN 13 : 1637420072
Total Pages : 82 pages
Book Rating : 4.6/5 (374 download)

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Book Synopsis Business Sustainability Factors of Performance, Risk, and Disclosure by : Zabihollah Rezaee

Download or read book Business Sustainability Factors of Performance, Risk, and Disclosure written by Zabihollah Rezaee and published by Business Expert Press. This book was released on 2021-03-08 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business Sustainability Factors of Performance, Risk, and Disclosure examines sustainability factors of performance, risk and disclosure. The five dimensions of sustainability performance are economic, governance, social, ethical, and environmental (EGSEE). Business sustainability is advancing from the greenwashing and branding to, very recently, business imperative as shareholders demand, regulators require, and companies report their sustainability performance. Sustainability has become economic and strategic imperative with potential to create opportunities and risks for businesses. Business Sustainability Factors of Performance, Risk, and Disclosure examines sustainability factors of performance, risk and disclosure. The five dimensions of sustainability performance are economic, governance, social, ethical, and environmental (EGSEE). Sustainability risks are reputational, strategic, operational, compliance, and financial (RSOCF). Sustainability disclosures are relevant to financial economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG) sustainability performance with ethics are integrated into all other components of sustainability performance. This book offers guidance for proper measurement, recognition, and reporting of all five EGSEE dimensions of sustainability performance. It also highlights how people, business, and resources collaborate in a business sustainability and accountability model in creating shared value for all stakeholders. The three sustainability factors of performance, risk and disclosure are driven from the stakeholder primacy concept with the mission of profit-with-purpose. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, and audit functions will benefit from this book.