Environmental Reporting By The Fortune Global 250

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Trends in Sustainability Reporting by the Fortune Global 250

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

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Book Synopsis Trends in Sustainability Reporting by the Fortune Global 250 by : Ans Kolk

Download or read book Trends in Sustainability Reporting by the Fortune Global 250 written by Ans Kolk and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Against the background of critique on the negative social and environmental implications of globalisation, multinational enterprises have become active in reporting on activities undertaken to prevent these "externalities" of international trade and production. This article analyses to which extent and in what form the trend towards non-financial reporting, which started in the 1990s, has continued in the 21st century. It presents both trend and panel data of the Fortune Global 250 in 1998 and 2001, showing a continued and significant rise of sustainability reporting to approximately half of these multinationals, with some sector and country variations. One third of the reports is externally verified. Especially in Europe and Japan, the "sustained" nature of sustainability reporting is accompanied by regulatory requirements and government encouragements. The number of reports that includes social (and sometimes also financial) issues has increased considerably. The article also shows that in these reports the more "traditional" topics, on the environment, corporate philanthropy and employees, receive much more attention than the broader external societal issues. It concludes with a reflection on the extent to which current forms of disclosure might address the concerns raised about multinationals' behaviour.

Environmental Reporting by the Fortune Global 250

Author : Ans Kolk
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis Environmental Reporting by the Fortune Global 250 by : Ans Kolk

Download or read book Environmental Reporting by the Fortune Global 250 written by Ans Kolk and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: While research on environmental reporting frequently includes large multinational enterprises, the number of surveys that systematically analyses a whole set of such firms, including the non-reporters, is limited - and mainly focuses on the United States. This article presents the state of environmental reporting by the Fortune global 250, all large multinationals with a potentially large impact on other firms. Of these 250 firms, 35% have a recent environmental report, with another 32% publishing other types of environmental information. Reporting frequencies between the financial and non-financial sector differed considerably with 15% and 44% respectively. Besides an analysis of the number and contents of environmental reports, the importance of sectorial differences and firms' nationality is also considered. A framework is developed which posits the existence of reporting legislation in firms' home countries (some in place/pending, or none) against the direct environmental impact of the sector (large or small). The results of the analysis fit partially in this framework. Only a small number of reporting firms originates from countries with some kind of legislation (particularly the Netherlands), but national societal pressure seems to play a large role (especially in the UK, the Netherlands and Germany). Many operate in sectors with a substantial direct environmental impact (chemicals, pharmaceuticals, oil, and motor vehicles and parts); reporting in sectors with more indirect effects is getting off the ground.

Corporate Social Responsibility/Sustainability Reporting Among the Fortune Global 250

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

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Book Synopsis Corporate Social Responsibility/Sustainability Reporting Among the Fortune Global 250 by : John Lewis

Download or read book Corporate Social Responsibility/Sustainability Reporting Among the Fortune Global 250 written by John Lewis and published by . This book was released on 2016 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: The sustainability reporting efforts of MNCs who are members of the Fortune Global 250 (FG250) was investigated. The focus was on sustainability reporting by MNCs of supply chain impacts. The reporting of FG250 MNCs was examined to determine if greenwashing was occurring or whether MNCs had committed to operating a green supply chain. A mixed methodology was used consisting of quantitative analysis of twenty-five MNC CSR/sustainability reports which were randomly selected from the FG250 listing. Qualitative analysis using content analysis was also conducted on the reports. Both methodologies concentrated on the sustainability reporting of the selected MNCs in regard to their supply chain. Findings were mixed as there were great variations among the MNCs in their level of sustainability reporting about their supply chains. Some MNCs did not report on the activities of their supply chain at all (20%), the majority of the MNCs reported on their supply chain impacts at the value and goal level (48%), while the rest reported at the management approach level (32%). A majority of the sampled MNCs could be accused of greenwashing due to the lack of detailed quantitative information provided by the MNCs on the environmental impacts of their supply chain.

Corporate Environmental Reporting

Author : Leanne J Morrison
Publisher : Routledge
ISBN 13 : 042980945X
Total Pages : 265 pages
Book Rating : 4.4/5 (298 download)

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Book Synopsis Corporate Environmental Reporting by : Leanne J Morrison

Download or read book Corporate Environmental Reporting written by Leanne J Morrison and published by Routledge. This book was released on 2019-07-04 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores corporate environmental discourse by examining a sample of corporate environmental reports through the lens of environmental philosophy. Findings include the predominant use of a dualistic approach towards nature, which highlights the perceived ‘separateness’ of companies from the natural world. Also explored are the corporate articulations of interconnectivity and transcendence, two philosophical approaches that are also in common use in western culture. The expression of these themes reveals the discursive underpinnings of a harmful relationship with nature. Exploring the ways in which discourse informs corporate relationships with nature allows for an in-depth ‘diagnosis’ of current environmental problems. The history of environmental philosophy demonstrates how some powerful philosophical approaches have shaped the western relationship with nature over time, and continue to do so through corporate environmental reporting. Corporate Environmental Reporting: The Western Approach to Nature demonstrates how corporate reporting is used to reduce the perception of the corporate responsibility, and contributes to the erosion of broader cultural restraints against the harmful treatment of nature. As such, discourse is integral to the survival of the world which we – and other members of our biotic community – are utterly reliant on. It shows the latest state of knowledge on the topic and will be of interest both to students at an advanced level, academics and reflective practitioners. It will be of interest to researchers, academics, and students in the fields of accounting, management, environmental philosophy and sustainable management.

Environmental Reporting by Multinationals from the Triad

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

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Book Synopsis Environmental Reporting by Multinationals from the Triad by : Ans Kolk

Download or read book Environmental Reporting by Multinationals from the Triad written by Ans Kolk and published by . This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental reporting has become rather common for many multinationals, but how and to what extent this differs for the Triad regions is largely unknown. This paper investigates the differences in patterns and trends in reporting by Triad multinationals, also examining whether, in line with the globalisation thesis, convergence has occurred, and what the influence of institutional factors is. The empirical section is based on an analysis of environmental reporting occurrences by the Fortune Global 250 companies, using the panel of those multinationals that were included in the 1998 list and survived into 2002, and with their home base in the Triad regions (n=203). The analysis shows that, in the 1999-2002 period, environmental reporting by US multinationals has stabilised, while a significant rise can be noted in both Japan and Europe. The differences between the Triad regions have increased, especially between US and Europe/Japan. Considering Europe as a whole, a convergence between Europe and Japan can be noted, but inside Europe differences have increased. Whereas sector of industry is still the most important determinant for explaining environmental reporting by Triad multinationals, the region of origin has increased in importance, thus contradicting the globalisation/convergence thesis. The divergence becomes even more notable when analysing the contents of the environmental reports, where distinct Triad-based reporting approaches can be observed.

Myths and Realities of Business Environmentalism

Author : Kurt A. Strasser
Publisher : Edward Elgar Publishing
ISBN 13 : 0857933183
Total Pages : 211 pages
Book Rating : 4.8/5 (579 download)

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Book Synopsis Myths and Realities of Business Environmentalism by : Kurt A. Strasser

Download or read book Myths and Realities of Business Environmentalism written by Kurt A. Strasser and published by Edward Elgar Publishing. This book was released on 2011-01-01 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many businesses profess to be voluntarily taking steps to protect the environment, and going beyond compliance with environmental regulations to do so. Kurt Strasser evaluates these claims in this timely and cuttingedge inquiry.

Businesses: Resilience And Sustainability - Evidence From Emerging Market Developing Economies

Author : Reena Marwah
Publisher : World Scientific
ISBN 13 : 9811266549
Total Pages : 271 pages
Book Rating : 4.8/5 (112 download)

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Book Synopsis Businesses: Resilience And Sustainability - Evidence From Emerging Market Developing Economies by : Reena Marwah

Download or read book Businesses: Resilience And Sustainability - Evidence From Emerging Market Developing Economies written by Reena Marwah and published by World Scientific. This book was released on 2023-03-23 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a world of unprecedented disruption and market turbulence, business transformation revolves around the need to generate new values, unlock new opportunities, drive new growth, and deliver new efficiencies.The world is witnessing volatility in the environment, in technology, in the economy and in society. 'Business as usual' is no longer acceptable, and the pertinent question is how long can humanity continue pursuing consumption and growth predicated on ever-increasing efficiency. The Coronavirus pandemic has amplified concerns about the highly digitized, interconnected, and vulnerable state of the global economy, the relationship with nature, and the prospects for each living being on this planet, including people, to survive and to thrive. To navigate and survive the coming decade of transformative change, every business will need to harness all the ingenuity, creativity and imagination they can muster. Corporate leaders and entrepreneurs will be required to steer their businesses towards a new model of prosperity, based on green and regenerative principles. It is time for leaders in business to overhaul their purpose, plans and strategies for this new context and explore different futures, engage with new partners and create space for experimentation. The only way to prepare for the future is to explore how companies, especially medium and small enterprises as well as women led businesses can transform their future strategies to be more compatible with challenges such as cyber security, human security, ethical principles and financial transparency.This book presents a collection of empirical and original research papers on evolving business strategies within a dynamic global environment to provide valuable insights to scholars, academicians, practitioners, policymakers and students.

A methodology for planning sustainable supply chain initiatives

Author : Kucht Campos, Juliana
Publisher : Universitätsverlag der TU Berlin
ISBN 13 : 3798328609
Total Pages : 356 pages
Book Rating : 4.7/5 (983 download)

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Book Synopsis A methodology for planning sustainable supply chain initiatives by : Kucht Campos, Juliana

Download or read book A methodology for planning sustainable supply chain initiatives written by Kucht Campos, Juliana and published by Universitätsverlag der TU Berlin. This book was released on 2016-11-18 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication presents a methodology for planning sustainable supply chain initiatives, consisting of three scopes, each with its appropriate mechanism and background theory. The first one “Acting In” structures organizational practices in a “Framework for Managing Sustainable Supply Chain Practices”. The second scope “Acting Out” compares practices from 32 recognized sustainability leaders from five different industries through a “Benchmarks Practices Bank”. The third scope “Acting Beyond” supports defining and managing a portfolio of sustainable supply chain practices through a “Practices Portfolio Planning Matrix” which provides a list of opportunities for the exchange of knowledge between Germany and Brazil. The methodology significantly supports supply chain decision makers in planning initiatives and visualizing collaboration opportunities within a firm, industry and shared value chain perfective. As companies become more global, challenges also become greater, thus, a more systematic and holistic approach can lead the way for developing more innovative solutions. In der folgenden Doktorarbeit wird eine Methodologie zur Planung von Nachhaltigkeitsinitiativen im Bereich Supply Chain entwickelt, die aus drei Haupthandlungsfeldern besteht und für welche jeweils der theoretische Hintergrund, sowie geeignete Mechanismen aufgezeigt werden. Der erste Bereich, das sog. „Acting In“, strukturiert organisatorische Tätigkeiten und integriert diese in einen Rahmen, dem „Framework for Managing Sustainable Supply Chain Practices“. Der zweite Bereich - „Acting Out“ - vergleicht verschiedene Verfahren von 32 anerkannten, im Bereich Nachhaltigkeit führenden Unternehmen mit Hilfe der Datenbank “Benchmarks Practices Bank”. „Acting Beyond“ - der dritte Bereich - hilft dabei ein Portfolio mit nachhaltigen Maßnahmen im Supply Chain Bereich zu definieren. Hierfür wird die “Practices Portfolio Planning Matrix” eingeführt, welche gleichzeitig interessante Möglichkeiten zum Wissensaustausch zwischen Deutschland und Brasilien aufzeigt. Die erarbeitete Methodik ist sowohl für die Forschung, als auch für die Anwender im Supply Chain Bereich von großer Bedeutung. Die hier entwickelten Mechanismen unterstützen die Entscheider in den Unternehmen bei der Planung von Nachhaltigkeitsinitiativen im Supply Chain Bereich und verdeutlichen Kooperationsmöglichkeiten auf verschiedenen Ebenen: innerbetrieblich, auf derselben Wertschöpfungsstufe und über die gesamte Wertschöpfungskette hinweg. Da die Unternehmen immer globaler agieren, werden die Herausforderungen größer. Daher kann eine systematischere, ganzheitlichere Herangehensweise ein Ansatz sein, wenn es um die Entwicklung von innovativen Lösungen geht.

Sustainability Accounting and Accountability

Author : Jan Bebbington
Publisher : Routledge
ISBN 13 : 1317906799
Total Pages : 261 pages
Book Rating : 4.3/5 (179 download)

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Book Synopsis Sustainability Accounting and Accountability by : Jan Bebbington

Download or read book Sustainability Accounting and Accountability written by Jan Bebbington and published by Routledge. This book was released on 2014-06-05 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: The management and balancing of social, environmental and economic sustainability is one of the most complex and urgent challenges facing both private and public sector organizations today; with these challenges of sustainability posing many risks to, and many opportunities for, advancing the aims and performance of organizations. Accounting and accountability processes and practices provide key tools to help organizations to more effectively identify and manage the risks and opportunities of sustainability. Popular features from the first edition are retained, whilst recent developments in theory and practice are accounted for. New substantive chapters on water resource accounting, carbon accounting, and decision making have been introduced and the book continues to benefit from a host of expert contributors from around the world, including Jesse Dillard, Rob Gray, Craig Deegan. This comprehensive and authoritative textbook will continue to be a key resource for students of accounting and sustainability, as well as being a vital tool for researchers.

Social Audit Regulation

Author : Mia Mahmudur Rahim
Publisher : Springer
ISBN 13 : 3319158384
Total Pages : 342 pages
Book Rating : 4.3/5 (191 download)

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Book Synopsis Social Audit Regulation by : Mia Mahmudur Rahim

Download or read book Social Audit Regulation written by Mia Mahmudur Rahim and published by Springer. This book was released on 2015-05-11 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes the concept of social audit and lifts it beyond the role of functioning largely as a management tool. The book proposes a system in which social audit is regulated so as to provide a mechanism for effectively promoting corporate accountability in society. Taking this as its theme, this book provides both a conceptual explanation of the developmental perspectives of social audit regulation and empirical evidence of the impact of social audit practice from different parts of the world. It is the first book to explore the issues and challenges related to the development of effective social audit regulation.

Sustainability Reporting

Author : Gwendolen B. White
Publisher : Business Expert Press
ISBN 13 : 1631571095
Total Pages : 133 pages
Book Rating : 4.6/5 (315 download)

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Book Synopsis Sustainability Reporting by : Gwendolen B. White

Download or read book Sustainability Reporting written by Gwendolen B. White and published by Business Expert Press. This book was released on 2015-10-22 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability reporting provides nonfinancial and financial indicators of an organization's environmental, economic, and social dimensions of its operations. The globalization of corporations and widely publicized corporate misdeeds (e.g., Nike's child labor problems) has increased public scrutiny of corporate behavior. As pressure grows from a variety of stakeholders (e.g., investors, creditors, customers, and NGOs) for corporate transparency, sustainability reports provide vital information to meet the demand for disclosures about environmental, economic, and social impacts. In addition to addressing stakeholders' demands, this reporting enhances internal decision-making. Managers are better able to assess risks, monitor company resources, establish competitive advantage, create employee loyalty, and engage stakeholders. This book is intended for MBA students, executives, and managers who want to learn about the value of sustainability reporting. In this book, they will discover the internal and external benefits of sustainability reporting, the basics of existing reporting frameworks, and the reaction of the investment community. Detailed examples of sustainability metrics from numerous organizations are provided to illustrate the Global Reporting Initiative Sustainability Reporting Guidelines. This book will enable readers to assess how reporting can add value for his or her own organization.

Corporate Environmental Responsibility

Author : Neil Gunningham
Publisher : Routledge
ISBN 13 : 1351948555
Total Pages : 723 pages
Book Rating : 4.3/5 (519 download)

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Book Synopsis Corporate Environmental Responsibility by : Neil Gunningham

Download or read book Corporate Environmental Responsibility written by Neil Gunningham and published by Routledge. This book was released on 2017-03-02 with total page 723 pages. Available in PDF, EPUB and Kindle. Book excerpt: Traditionally, industry has been accused of sacrificing sustainable development in the pursuit of short-term profit. Yet today, under the banner of Corporate Environmental Responsibility (CER), a growing number of business organizations are claiming to be part of the solution rather than part of the problem. So, what is this emerging phenomenon of CER and what does it aspire to achieve? How pervasive is it and what are its implications for both business and the environment? This collection of essential articles and papers maps the development of the CER concept, traces the principal debates concerning its contribution to environmental protection, assesses the evidence as to what extent corporations are seeking to "do well be doing good" and explains why some companies have gone down this path when others, similarly situated, have been unwilling to do so. In essence, it asks: what has CER accomplished, what can it accomplish, and what is beyond its reach?

Institutional Investors Managing Investment Portfolios

Author : Tieu Ngao
Publisher : eBookIt.com
ISBN 13 : 1456612530
Total Pages : 90 pages
Book Rating : 4.4/5 (566 download)

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Book Synopsis Institutional Investors Managing Investment Portfolios by : Tieu Ngao

Download or read book Institutional Investors Managing Investment Portfolios written by Tieu Ngao and published by eBookIt.com. This book was released on 2013-05-22 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today, advances in portfolio theory, efficient investment pressures as well as the emergence of many new investment vehicles is a challenge at the same time help to improve skills for investment portfolio management institutional investors. Due to face the challenges and pressures on, the managers should be aware that behind the portfolio is "flesh and blood" of their personal prosperity greatly affected by the action of managers. Information media often remind us of the moral hazard can occur, leaving serious consequences for both the customer and portfolio management mistake. The interests of the client must be placed on top. As has been emphasized in the beginning of this book, ethics is an important requirement in the portfolio management of the organization as well as individuals. This book presents the portfolio management process from the perspective of different groups of institutional investors, including: retirement, study promotion funds, charities, insurance companies and banks. In this type of investor organizations representing abundance when considering appropriate investment policy and to illustrate the challenges and the complexity of the task of the institutional fund management. The content of this book is presented as follows. In the second section, the context of the pension fund's investment will be presented, divided into two main parts: defined benefit and defined contribution. For each type of retirement, these elements create an investment policy statement (IPS) - oriented document management and for making all investment decisions will be discussed. The rest are also presented in the order as above including: part 3 - the charity; Part 4 - insurance companies and five banks.

Integrated Sustainability Reporting

Author : Laura Bini
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.

Social Accounting and Public Management

Author : Stephen P. Osborne
Publisher : Routledge
ISBN 13 : 1136931740
Total Pages : 397 pages
Book Rating : 4.1/5 (369 download)

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Book Synopsis Social Accounting and Public Management by : Stephen P. Osborne

Download or read book Social Accounting and Public Management written by Stephen P. Osborne and published by Routledge. This book was released on 2010-10-18 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together researchers from a range of disciplines including accounting, political science, management, sociology and policy studies to discuss and develop our knowledge and theory of the nature of ‘accountability’ in contemporary global society and the challenges it may pose for public policy and management.

Understanding the Social Dimension of Sustainability

Author : Jesse Dillard
Publisher : Routledge
ISBN 13 : 1135924929
Total Pages : 343 pages
Book Rating : 4.1/5 (359 download)

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Book Synopsis Understanding the Social Dimension of Sustainability by : Jesse Dillard

Download or read book Understanding the Social Dimension of Sustainability written by Jesse Dillard and published by Routledge. This book was released on 2008-07-01 with total page 343 pages. Available in PDF, EPUB and Kindle. Book excerpt: The imperative of the twenty-first century is sustainability: to raise the living standards of the world's poor and to achieve and maintain high levels of social health among the affluent nations while simultaneously reducing and reversing the environmental damage wrought by human activity. Scholars and practitioners are making progress toward environmental and economic sustainability, but we have very little understanding of the social dimension of sustainability. This volume is an ambitious, multi-disciplinary effort to identify the key elements of social sustainability through an examination of what motivates its pursuit and the conditions that promote or detract from its achievement. Included are theoretical and empirical pieces; examination of international and local efforts; discussions highlighting experiences in both the developing and industrialized nations; and a substantial focus on business practices. Contributors are grounded in sociology, economics, business administration, public administration, public health, geography, education and natural resource management.

Best Practices in Management Accounting

Author : G. Gregoriou
Publisher : Springer
ISBN 13 : 0230361552
Total Pages : 275 pages
Book Rating : 4.2/5 (33 download)

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Book Synopsis Best Practices in Management Accounting by : G. Gregoriou

Download or read book Best Practices in Management Accounting written by G. Gregoriou and published by Springer. This book was released on 2011-12-15 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management accounting has undergone significant evolution moving away from rigid budgeting programs and static output measures to comprehensive approaches of value identification and measurement. The book provides case studies, commentary and analysis from international experts in management accounting across the contemporary focus areas.