Integrated Reporting And Performance Measurement Systems

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Integrated Reporting and Performance Measurement Systems

Author : Bogusława Bek-Gaik
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.

One Report

Author : Robert G. Eccles
Publisher :
ISBN 13 : 9781119199960
Total Pages : 235 pages
Book Rating : 4.1/5 (999 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 . This book was released on 2010 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: "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 tre.

Integrated Reporting

Author : Cristiano Busco
Publisher : Springer Science & Business Media
ISBN 13 : 3319021680
Total Pages : 354 pages
Book Rating : 4.3/5 (19 download)

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Book Synopsis Integrated Reporting by : Cristiano Busco

Download or read book Integrated Reporting written by Cristiano Busco and published by Springer Science & Business Media. This book was released on 2013-11-27 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.

Non-Financial Disclosure and Integrated Reporting

Author : Lucrezia Songini
Publisher : Emerald Group Publishing
ISBN 13 : 1838679634
Total Pages : 214 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 214 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.

Business Sustainability

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

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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.

The Integrated Enterprise Excellence System

Author : Forrest W. Breyfogle
Publisher : BookPros, LLC
ISBN 13 : 1934454117
Total Pages : 211 pages
Book Rating : 4.9/5 (344 download)

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Book Synopsis The Integrated Enterprise Excellence System by : Forrest W. Breyfogle

Download or read book The Integrated Enterprise Excellence System written by Forrest W. Breyfogle and published by BookPros, LLC. This book was released on 2008 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Integrated Enterprise Excellence (IEE) system is a set of management techniques that innovatively builds on practices derived from the strengths of past systems--applying structured metrics and a no-nonsense roadmap to initiate process improvement and achieve predictable and sustainable bottom-line benefits.

Integrated Reporting (IR) for Sustainability

Author : Ki-Hoon Lee
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.

Sustainability Accounting and Integrated Reporting

Author : Charl Villiers
Publisher : Routledge
ISBN 13 : 1351608851
Total Pages : 185 pages
Book Rating : 4.3/5 (516 download)

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Book Synopsis Sustainability Accounting and Integrated Reporting by : Charl Villiers

Download or read book Sustainability Accounting and Integrated Reporting written by Charl Villiers and published by Routledge. This book was released on 2017-11-03 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability Accounting and Integrated Reporting deals with organizations’ assessment, articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies’ and other organizations’ activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. The book Sustainability Accounting and Integrated Reporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.

Towards Integrated Reporting

Author : Epameinondas Katsikas
Publisher : Springer
ISBN 13 : 3319472356
Total Pages : 128 pages
Book Rating : 4.3/5 (194 download)

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Book Synopsis Towards Integrated Reporting by : Epameinondas Katsikas

Download or read book Towards Integrated Reporting written by Epameinondas Katsikas and published by Springer. This book was released on 2016-10-31 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation.

The Integrated Reporting Movement

Author : Robert G. Eccles
Publisher : John Wiley & Sons
ISBN 13 : 1118993748
Total Pages : 336 pages
Book Rating : 4.1/5 (189 download)

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Book Synopsis The Integrated Reporting Movement by : Robert G. Eccles

Download or read book The Integrated Reporting Movement written by Robert G. Eccles and published by John Wiley & Sons. This book was released on 2014-10-20 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reporting’s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementation—including, but not limited to an extensive discussion of information technology’s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directors' "Statement of Significant Audiences and Materiality" and a "Sustainable Value Matrix" tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.

The Palgrave Handbook of Corporate Social Responsibility

Author :
Publisher :
ISBN 13 : 9783030224387
Total Pages : pages
Book Rating : 4.2/5 (243 download)

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Book Synopsis The Palgrave Handbook of Corporate Social Responsibility by :

Download or read book The Palgrave Handbook of Corporate Social Responsibility written by and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

ACCA P5 Advanced Performance Management

Author : BPP Learning Media
Publisher : BPP Learning Media
ISBN 13 : 1472746732
Total Pages : 674 pages
Book Rating : 4.4/5 (727 download)

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Book Synopsis ACCA P5 Advanced Performance Management by : BPP Learning Media

Download or read book ACCA P5 Advanced Performance Management written by BPP Learning Media and published by BPP Learning Media. This book was released on 2016-02-01 with total page 674 pages. Available in PDF, EPUB and Kindle. Book excerpt: BPP Learning Media's status as official ACCA Approved Learning Provider - Content means our ACCA Study Texts and Practice & Revision Kits are reviewed by the ACCA examining team. BPP Learning Media products provide you with the exam focussed material you need for exam success.

Public Sector Reform and Performance Management in Developed Economies

Author : Zahirul Hoque
Publisher : Routledge
ISBN 13 : 1000349020
Total Pages : 330 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis Public Sector Reform and Performance Management in Developed Economies by : Zahirul Hoque

Download or read book Public Sector Reform and Performance Management in Developed Economies written by Zahirul Hoque and published by Routledge. This book was released on 2021-02-22 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past two decades, there has been a shift of paradigm in public administration and public sector accounting around the world with the increasing emphasis on outcomes as opposed to inputs and outputs focus. Understanding of how government departments and agencies develop and implement outcomes-based approaches to their services and programs to strengthen public accountability, financial scrutiny and good governance worldwide is limited. Covering a selection of international practices on outcomes-based approaches to government departments, agencies and public higher educational institutions in developed economies, this comprehensive compilation provides an essential reading in the public sector accounting, accountability and performance management field. The contributions are grouped into three jurisdictions: Australasia, UK and Europe, and North America. It incorporates outcomes-based practices in public services from advanced economies and will be of significant interest to global public sector regulators, consultants, researchers, and academic communities as well as academic researchers in public administration and development studies fields. The insights offered by a country-specific practice will also be useful to governments in other countries implementing similar systems and practices and facing similar socio-political environments. This book will also help to gain an understanding of the issues of government accountability from a management point of view as well as from a socio-political point of view.

Sustainable Development Goals and Integrated Reporting

Author : Cristiano Busco
Publisher : Routledge
ISBN 13 : 0429648650
Total Pages : 122 pages
Book Rating : 4.4/5 (296 download)

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Book Synopsis Sustainable Development Goals and Integrated Reporting by : Cristiano Busco

Download or read book Sustainable Development Goals and Integrated Reporting written by Cristiano Busco and published by Routledge. This book was released on 2018-11-15 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: Our planet faces massive economic, social, and environmental challenges. To deal with these challenges, the United Nations has promoted 17 Sustainable Development Goals (SDGs) to define global priorities and aspirations for 2030, and Governments worldwide have already agreed on these goals. In order to approach them practically, private and public organizations have to contribute to make SDGs happen by identifying and executing sustainable strategies as key drivers of their visions and business models. Building on the emerging concept of Integrated Thinking (IT), this book explores how modern organizations can leverage a long-term integrated strategy to reconcile financial stability with social and environmental sustainability and create enduring value for all stakeholders. By focusing on the value-creating role of business organizations in delivering on the promise of sustainable and inclusive development, the book enriches the debate on Integrated Thinking and Integrated Reporting (IR), with particular emphasis on the value creation process. This book offers an opportunity to discuss the way in which business organisations can rethink their management processes, accounting tools and reporting solutions, as they strive for both competitiveness and growth while contributing to the achievement of the SDGs, and long-term value creation more broadly. Based on the analysis of different case studies, the book explores how organizations are approaching these challenges and how they are connecting SDGs, to business models and strategies. Analysing the impact of SDGs on materiality, connectivity, and stakeholder engagement, this book provides an insight into how Integrated Thinking, Management and Reporting is currently practiced and in which way these managerial innovations can contribute to SDGs.

An Innovative Performance Measurement System & Sustainability

Author : Habib Zaman Khan
Publisher : Springer Nature
ISBN 13 : 9819768438
Total Pages : 259 pages
Book Rating : 4.8/5 (197 download)

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Book Synopsis An Innovative Performance Measurement System & Sustainability by : Habib Zaman Khan

Download or read book An Innovative Performance Measurement System & Sustainability written by Habib Zaman Khan and published by Springer Nature. This book was released on with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Routledge Handbook of Integrated Reporting

Author : Charl de Villiers
Publisher : Routledge
ISBN 13 : 1000070352
Total Pages : 487 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis The Routledge Handbook of Integrated Reporting by : Charl de Villiers

Download or read book The Routledge Handbook of Integrated Reporting written by Charl de Villiers and published by Routledge. This book was released on 2020-05-11 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.

Management Systems and Performance Frameworks for Sustainability

Author : Lowellyne James
Publisher : Routledge
ISBN 13 : 1317234502
Total Pages : 224 pages
Book Rating : 4.3/5 (172 download)

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Book Synopsis Management Systems and Performance Frameworks for Sustainability by : Lowellyne James

Download or read book Management Systems and Performance Frameworks for Sustainability written by Lowellyne James and published by Routledge. This book was released on 2018-05-08 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: All organisations have a responsibility to ensure they have a minimum negative impact on the environment and act as a haven for human development that contributes to positive outcomes for society. But small businesses have limited resources with which to pursue sustainability initiatives and must focus on their core objectives in order to survive. Through an in-depth exploration of quality management theory, this book proposes a "Sustainability Management Framework" as a structure for a balanced approach to developing operations strategy for corporate social responsibility (CSR). Management Systems and Performance Frameworks for Sustainability explores the frameworks, accreditations and awards that small to medium sized enterprises (SMEs) can utilise to enhance their performance. In the first half of the book, the author demonstrates how complementary techniques such as the Sustainability Performance Framework can help organisational leaders to develop, implement and optimise business strategy into discrete activities of value setting, management system and performance model selection, and target setting and evaluation, to the tactical deployment of sustainability and CSR. Meanwhile, the second half of the book focuses on real SME case studies to illustrate the use of the Sustainability Strategic Growth Model, Sustainability Management Framework and Sustainability Performance Framework to align strategy and policies with compliance obligations, United Nations Sustainable Development Goals and Millennium Development Goals. This key book is vital reading for undergraduate and postgraduate students of quality management, entrepreneurship and sustainability in business, executives of SMEs and sustainability policymakers.