Environmental Issues and Financial Reporting Trends

Download Environmental Issues and Financial Reporting Trends PDF Online Free

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

DOWNLOAD NOW!


Book Synopsis Environmental Issues and Financial Reporting Trends by : Roberta Salomone

Download or read book Environmental Issues and Financial Reporting Trends written by Roberta Salomone and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: As environmental performance is increasingly seen to have an influence over financial performance and financial risk assessment, disclosure of environmental issues in the Annual Reports is a fundamental requirement for a company in order to satisfy the information needs of its stakeholders. Given this pressure there is a definite trend among leading companies to report their environmental performances within the financial statements, but the way companies disclose environmental-related information varies from company to company and from country to country. Besides, the qualitative level of this kind of disclosure, in term of relevance, comparability and credibility, is not generally very high. More and more voluntary and regulatory guidelines are emerging to encourage companies to disclose environmental issues in Annual Report. The aim of this paper is to examine literature relating to environmental disclosures in the Annual Report and to identify this environmental disclosure, but also its location and typology, thereby defining current practices on environmental reporting in Annual Reports of selected firms in the chemical and oil & gas industries.

One Report

Download One Report PDF Online Free

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

DOWNLOAD NOW!


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.

New Trends in Public Sector Reporting

Download New Trends in Public Sector Reporting PDF Online Free

Author :
Publisher : Springer Nature
ISBN 13 : 3030400565
Total Pages : 213 pages
Book Rating : 4.0/5 (34 download)

DOWNLOAD NOW!


Book Synopsis New Trends in Public Sector Reporting by : Francesca Manes-Rossi

Download or read book New Trends in Public Sector Reporting written by Francesca Manes-Rossi and published by Springer Nature. This book was released on 2020-05-18 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the contribution of the new forms of reporting adopted by Public Sector Organisations in the provision of information on value creation processes to their various stakeholders. The contributors to this volume provide evidence of innovative accounting practices and reporting formats, drawing on case studies from across Europe. Together, they highlight the limitations and opportunities of these new forms of reporting that will require further study and exploration.

Accounting, Accountability and Society

Download Accounting, Accountability and Society PDF Online Free

Author :
Publisher : Springer Nature
ISBN 13 : 3030411427
Total Pages : 280 pages
Book Rating : 4.0/5 (34 download)

DOWNLOAD NOW!


Book Synopsis Accounting, Accountability and Society by : Mara Del Baldo

Download or read book Accounting, Accountability and Society written by Mara Del Baldo and published by Springer Nature. This book was released on 2020-03-31 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.

Environmental Disclosure

Download Environmental Disclosure PDF Online Free

Author :
Publisher : Taylor & Francis
ISBN 13 : 1000829073
Total Pages : 267 pages
Book Rating : 4.0/5 (8 download)

DOWNLOAD NOW!


Book Synopsis Environmental Disclosure by : Luigi Lepore

Download or read book Environmental Disclosure written by Luigi Lepore and published by Taylor & Francis. This book was released on 2022-12-29 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasising the transition from voluntary to mandatory disclosure, and the major standards and guidance developed. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.

OECD Sovereign Borrowing Outlook 2021

Download OECD Sovereign Borrowing Outlook 2021 PDF Online Free

Author :
Publisher : OECD Publishing
ISBN 13 : 9264852395
Total Pages : 94 pages
Book Rating : 4.2/5 (648 download)

DOWNLOAD NOW!


Book Synopsis OECD Sovereign Borrowing Outlook 2021 by : OECD

Download or read book OECD Sovereign Borrowing Outlook 2021 written by OECD and published by OECD Publishing. This book was released on 2021-05-20 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition of the OECD Sovereign Borrowing Outlook reviews developments in response to the COVID-19 pandemic for government borrowing needs, funding conditions and funding strategies in the OECD area.

Integrated reporting and sustainability-related assurance

Download Integrated reporting and sustainability-related assurance PDF Online Free

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

DOWNLOAD NOW!


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.

Environmental Issues in Financial Reporting

Download Environmental Issues in Financial Reporting PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.:/5 (596 download)

DOWNLOAD NOW!


Book Synopsis Environmental Issues in Financial Reporting by : Accounting Advisory Forum

Download or read book Environmental Issues in Financial Reporting written by Accounting Advisory Forum and published by . This book was released on 1995 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Reporting Today

Download Financial Reporting Today PDF Online Free

Author :
Publisher :
ISBN 13 : 9781853558139
Total Pages : 308 pages
Book Rating : 4.5/5 (581 download)

DOWNLOAD NOW!


Book Synopsis Financial Reporting Today by : Liz Fisher

Download or read book Financial Reporting Today written by Liz Fisher and published by . This book was released on 1997 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: An overview of the key current and emerging issues of financial reporting in the UK and internationally. Among the questions considered are: is the ASB going in the right direction?; can the ISAC meet its timetable?; and what makes a good corporate report?

Business Sustainability

Download Business Sustainability PDF Online Free

Author :
Publisher : Routledge
ISBN 13 : 1351284266
Total Pages : 257 pages
Book Rating : 4.3/5 (512 download)

DOWNLOAD NOW!


Book Synopsis Business Sustainability by : Zabihollah Rezaee

Download or read book Business Sustainability written by Zabihollah Rezaee and published by Routledge. This book was released on 2017-09-08 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business sustainability has advanced from greenwashing and branding to being a business imperative. Stakeholders, including shareholders, demand, regulators require, and companies now need to report their sustainability performance. No longer is this a choice for businesses. A decade ago, fewer than 50 companies released sustainability reports, and now more 8,000 global public companies disclose sustainability performance information on some or all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance, and this trend is expected to continue. Indeed, more than 6,000 European public companies would be required to disclose their environmental, social, governance and diversity information for their 2017 reporting year. However, the proper determination of sustainability performance, accurate and reliable reporting and independent assurance of sustainability information remain major challenges for organizations of all types and sizes. Through reading this book, you will: Identify sustainability strategies to create innovation in new products, services, energy-efficiency, environmental facilities and green initiatives. Understand the role and responsibilities of all participants in the corporate reporting process, including directors, officers, internal auditors, external auditors, legal counsel, and investors. See ways to improve public trust, investor confidence, business reputation, employee satisfaction, corporate culture, social responsibility and environmental performance. Learn all five economic, governance, social, ethical and environmental (EGSEE) dimensions of sustainability performance separately and their integrated and interactive effects on achieving the goal of creating sustainable value for all stakeholders, including shareholders. Learn how to adopt best practices in sustainability development and performance, and deliver effective integrated sustainability reporting and assurance.

Environmental and Financial Reporting

Download Environmental and Financial Reporting PDF Online Free

Author :
Publisher : LAP Lambert Academic Publishing
ISBN 13 : 9783848408108
Total Pages : 128 pages
Book Rating : 4.4/5 (81 download)

DOWNLOAD NOW!


Book Synopsis Environmental and Financial Reporting by : Seakle Godschalk

Download or read book Environmental and Financial Reporting written by Seakle Godschalk and published by LAP Lambert Academic Publishing. This book was released on 2012-03 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: Traditional financial reporting has over the past decades been supplemented by environmental reporting, and, subsequently, comprehensive sustainability reporting. In 2011, this was taken a step further by the global initiative for integrated reporting. Financial and environmental reporting often do not yet seem to sufficiently recognise the business implications of environmental information or issues. This hampers integrated reporting as well as integration of environmental issues in core business. In order to contribute to the development of guidance for a more integrated way of reporting, this study examined the current practice of relating environmental reporting to financial reporting in selected South African mining companies. The study found that cross-referencing between environmental reporting and financial reporting is very limited, consistency in where and how to disclose information often lacking, and alignment of information in the two reports often inadequate. Apart from some topical issues, little was disclosed on the business implications of environmental information. Recommendations are suggested on how integrated reporting on environmental issues may be enhanced.

The Industrial Green Game

Download The Industrial Green Game PDF Online Free

Author :
Publisher : National Academies Press
ISBN 13 : 0309176166
Total Pages : 279 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!


Book Synopsis The Industrial Green Game by : National Academy of Engineering

Download or read book The Industrial Green Game written by National Academy of Engineering and published by National Academies Press. This book was released on 1997-07-10 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: Industrial ecology is a concept that has emerged in response to growing public concern about the impact of industry on the environment. In this framework the natural flow (or circulation) of materials and energy that takes place in biological ecosystems becomes a model for more efficient industrial "metabolism." What industrial ecology is and how it may be applied to corporate environmentalism are the subject of The Industrial Green Game. This volume examines industrial circulation of materials, energy efficiency strategies, "green" accounting, life-cycle analysis, and other approaches for preventing pollution and improving performance. Corporate leaders report firsthand on "green" efforts at Ciba-Geigy, Volvo, Kennecott, and Norsk Hydro. And an update is provided on the award-winning industrial symbiosis project in Kalundborg, Denmark. The Industrial Green Game looks at issues of special concern to business, such as measuring and shaping public perceptions and marketing "green" products to consumers. It offers discussions of the appropriate roles of government and private business.

Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector

Download Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector PDF Online Free

Author :
Publisher : IGI Global
ISBN 13 : 1668472953
Total Pages : 338 pages
Book Rating : 4.6/5 (684 download)

DOWNLOAD NOW!


Book Synopsis Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector by : Albuquerque, Fábio

Download or read book Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector written by Albuquerque, Fábio and published by IGI Global. This book was released on 2023-05-18 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: To follow the macroeconomic scenario in which the entities are inserted, financial reporting is constantly evolving. In addition to the topics that need to be considered, there is also an evolution in how the report itself is produced and analyzed where technological developments exert a permanent influence on the process. Several of the trending topics do not fall within the jurisdiction of the competent authorities. The needs of the users of the report also influence the form and content of the report as an element that also changes over time. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector addresses the latest accounting topics and their practical and educational relations with local and international regulations, standards, and practices. It deals with new challenges and trends in accounting and reporting for organizations from different institutional sectors, including private, public, and non-profit ones. Covering topics such as creative accounting, financial reporting, and stakeholder participation, this premier reference source is an excellent resource for accountants, government officials, business leaders, managers, policymakers, students and educators of higher education, librarians, researchers, and academicians.

Values at Work

Download Values at Work PDF Online Free

Author :
Publisher : Springer Nature
ISBN 13 : 3030556131
Total Pages : 246 pages
Book Rating : 4.0/5 (35 download)

DOWNLOAD NOW!


Book Synopsis Values at Work by : Daniel C. Esty

Download or read book Values at Work written by Daniel C. Esty and published by Springer Nature. This book was released on 2020-10-26 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainable investing is a rapidly growing and evolving field. With investors expressing ever greater interest in environmental, social, and governance (ESG) metrics and reporting, companies face a sustainability imperative and the need to remake their business models to respond to an array of pressing issues including climate change, air and water pollution, racial justice, workplace diversity, economic inequality, privacy, corporate integrity, and good governance. From equities to fixed income and from private equity to impact-investing, investors of all kinds now want to understand which companies will be marketplace leaders in a business future redefined by sustainability. Thus, investment strategies, risk models, financial vehicles, applications, data, metrics, standards, and regulations are all changing rapidly around the world. In an effort to better understand the current status and movement of this dynamic field and to provide a practical reference for the growing pool of investors, financial advisors, companies, and academics seeking information on sustainable investing and ESG reporting, this edited book covers the latest trends, tools, and thinking. It showcases the work of authors from leading companies and academic institutions across a range of vital topics such as financial disclosure, portfolio assessment, ESG metrics construction, and law as well as regulation. Readers of the book will be better able to identify and address the hurdles to moving mainstream capital toward more sustainable companies, investments, and projects.

Environmental Issues in Financial Reporting

Download Environmental Issues in Financial Reporting PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (753 download)

DOWNLOAD NOW!


Book Synopsis Environmental Issues in Financial Reporting by :

Download or read book Environmental Issues in Financial Reporting written by and published by . This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Green Bottom Line

Download The Green Bottom Line PDF Online Free

Author :
Publisher : Routledge
ISBN 13 : 1351283308
Total Pages : 359 pages
Book Rating : 4.3/5 (512 download)

DOWNLOAD NOW!


Book Synopsis The Green Bottom Line by : Martin Bennett

Download or read book The Green Bottom Line written by Martin Bennett and published by Routledge. This book was released on 2017-09-29 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: To date, both internal and external corporate environmental reporting and management systems have focused on physical input–output measures. However, external stakeholders are increasingly demanding that organisations provide more financial information about the costs and benefits of their environmental actions. As environmental costs rise, internal decision-makers are also seeking such information to ensure that money is well spent. Beyond basic compliance, many companies will not countenance environmental actions for which a "business case" cannot be made. A number of companies – such as Baxter, BT, Xerox, Zeneca and others – are now beginning to develop a better understanding of the costs and benefits of environmental action. The US Environmental Protection Agency has also done considerable work on models designed to understand the "full costs" of pollution control investments, with the aim of demonstrating that – when these are properly considered – pollution prevention can be a more cost-effective alternative. The Green Bottom Line brings together much of the world's leading research and best-practice case studies on the topic. Divided into four sections, covering "General Concepts", "Empirical Studies", "Case Studies" and "Implementation", the book includes case studies from the US EPA's Environment Accounting Programme and contributions from authors at institutions including the IMD, INSEAD, Tellus Institute and the World Resources Institute. It constitutes a state-of-the-art collection.

Environmental Issues and Annual Financial Reporting

Download Environmental Issues and Annual Financial Reporting PDF Online Free

Author :
Publisher :
ISBN 13 : 9781841526102
Total Pages : 72 pages
Book Rating : 4.5/5 (261 download)

DOWNLOAD NOW!


Book Synopsis Environmental Issues and Annual Financial Reporting by : Institute of Chartered Accountants in England and Wales

Download or read book Environmental Issues and Annual Financial Reporting written by Institute of Chartered Accountants in England and Wales and published by . This book was released on 2009 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: