Mandatory Csr And Sustainability Reporting

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Mandatory CSR and Sustainability Reporting

Author : Hans B. Christensen
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (124 download)

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Book Synopsis Mandatory CSR and Sustainability Reporting by : Hans B. Christensen

Download or read book Mandatory CSR and Sustainability Reporting written by Hans B. Christensen and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic literatures in accounting, finance, economics, and management to discuss and evaluate the potential economic consequences of a requirement for sustainability reporting for U.S. firms, including effects in capital markets, on stakeholders other than investors and on firm behavior. We also discuss issues related to the implementation and enforcement of CSR and sustainability reporting standards as well as two approaches to sustainability reporting that differ in their overarching goals and materiality standards. Our analysis yields a number of insights that are relevant for the current debate on mandatory CSR and sustainability reporting. It also points scholars to avenues for future research.

Mandatory Corporate Social Responsibility Reporting in the EU

Author : Dániel Gergely Szabó
Publisher :
ISBN 13 : 9789462366909
Total Pages : 0 pages
Book Rating : 4.3/5 (669 download)

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Book Synopsis Mandatory Corporate Social Responsibility Reporting in the EU by : Dániel Gergely Szabó

Download or read book Mandatory Corporate Social Responsibility Reporting in the EU written by Dániel Gergely Szabó and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although non-financial or Corporate Social Responsibiliy (CSR) reporting has attracted increasing attention in the last decades, it only recently entered the legal discourse. This book narrows the gap between CSR reporting and legal disclosure requirements. It analyzes financial, management, and corporate governance reporting, as well as other dedicated reporting types. The author investigates what legal framework underpins these disclosure types; to what extent these instruments mandate the disclosure of non-financial information; and if they have potential to expand their non-financial disclosure requirements. The findings suggest that mandatory non-financial reporting is less developed than expected. This book will be of interest to policy-makers who need to transpose the Non-Financial Reporting Directive or provide guidance on it. In addition, non-financial reporting professionals will find this monograph useful in exploring the underlying issues of preparing non-financial reports and understanding to what extent legal requirements are enforceable. (Series: ?Dovenschmidt Monographs, Vol. 4) [Subject: EU?Law, Corporate Law

Measuring Sustainability and CSR: From Reporting to Decision-Making

Author : Slobodan Kacanski
Publisher : Springer Nature
ISBN 13 : 3031269594
Total Pages : 232 pages
Book Rating : 4.0/5 (312 download)

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Book Synopsis Measuring Sustainability and CSR: From Reporting to Decision-Making by : Slobodan Kacanski

Download or read book Measuring Sustainability and CSR: From Reporting to Decision-Making written by Slobodan Kacanski and published by Springer Nature. This book was released on 2023-03-28 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses reliability and other related issues, such as reporting and decision-making, pertinent to sustainability and corporate responsibility reporting practices. Investors, governments, and NGOs expect businesses to report their environmental and social performance. This information is used to legislate, regulate industries, and guide the investment of billions of dollars through pensions and mutual funds. But can we trust these measurements? In order to answer this question, the editors and contributors, all academic thought leaders from a variety of fields, offer a set of reflections on problems that various stakeholders might be exposed to. These problems are mainly due to a lack of standardized reporting practices and guidelines, and inconsistencies in measurements used for the valuation of corporate sustainability performance indicators. This book is of great interest to students, scholars, and stakeholders to help comprehend the importance of accounting on sustainability practices for decision-making and measures therein, but also the reliability risks involved in these measurements. Thus, it moves away from simply pushing for more sustainability reporting towards a more critical discussion of measurement issues and potential consequences of the aforementioned problems to different fields such as finance, marketing, or strategy.

The importance and significance of Corporate Social Responsibility Reporting

Author : Marina Cuvilceva
Publisher : GRIN Verlag
ISBN 13 : 3656232520
Total Pages : 54 pages
Book Rating : 4.6/5 (562 download)

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Book Synopsis The importance and significance of Corporate Social Responsibility Reporting by : Marina Cuvilceva

Download or read book The importance and significance of Corporate Social Responsibility Reporting written by Marina Cuvilceva and published by GRIN Verlag. This book was released on 2012-07-10 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2012 in the subject Business economics - Accounting and Taxes, grade: 1,3, Martin Luther University, language: English, abstract: Recently Corporate Social Responsibility (CSR) gained pretty much attention in the media and in the business world, mostly because of the corporate scandals, like of Enron or Lehman Brothers, financial market crisis and environmental concerns as well as sequential discussion of CSR and CSR reporting on different levels. This paper answers the questions if CSR reporting is important and significant topic and if so, then why it is important and why the companies are motivated to report. These answers are gained through analysis of the relevant academic literature, with the help of the statistical data and are illustrated with the real world example, CSR report of German telecommunication company Deutsche Telekom AG. The results present that there are few supporting arguments that show that CSR reporting is important to the companies, society and government. Although there are many problems and stumbling points in CSR reporting, which are also partially presented and discussed in this paper, the CSR reporting is of a large interest and is still growing.

The Consequences of Mandatory Corporate Sustainability Reporting

Author : Ioannis Ioannou
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (719 download)

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Book Synopsis The Consequences of Mandatory Corporate Sustainability Reporting by : Ioannis Ioannou

Download or read book The Consequences of Mandatory Corporate Sustainability Reporting written by Ioannis Ioannou and published by . This book was released on 2011 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine the effect of mandatory sustainability reporting on several measures of socially responsible management practices. Using data for 58 countries, we show that after the adoption of mandatory sustainability reporting laws and regulations, the social responsibility of business leaders increases. We also document that both sustainable development and employee training become a higher priority for companies, and that corporate governance improves. Furthermore, we find that companies implement more ethical practices, reduce bribery and corruption, and that managerial credibility increases. These effects are larger for countries with stronger law enforcement and more widespread assurance of sustainability reports. We confirm these findings using firm-level environmental, social and governance metrics and a differences-in-differences research design.

Sustainability Reporting and Communications

Author : Alan S. Gutterman
Publisher : Business Expert Press
ISBN 13 : 1952538971
Total Pages : 189 pages
Book Rating : 4.9/5 (525 download)

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Book Synopsis Sustainability Reporting and Communications by : Alan S. Gutterman

Download or read book Sustainability Reporting and Communications written by Alan S. Gutterman and published by Business Expert Press. This book was released on 2020-12-08 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is intended to be a practical introduction to sustainability reporting and communications that begins by discussing material legal and regulatory considerations and the some of the major sustainability reporting frameworks and then continues with detailed illustrations of how companies might create and distribute their sustainability reports and develop and implement their CSR communications strategies. In order to know whether or not the corporate social responsibility (CSR) initiative and its related commitments are actually improving the company’s performance, it is necessary to have in place procedures for reporting and verification, each of which are important tools for measuring change and communicating those changes to the company’s stakeholders. While certain CSR and corporate sustainability disclosures have now become minimum legal requirements in some jurisdictions, in general such disclosures are still a voluntary matter and companies have some leeway as to the scope of their disclosures and how they are presented to investors and other stakeholders. This book is intended to be a practical introduction to sustainability reporting and communications that begins by discussing material legal and regulatory considerations and the some of the major sustainability reporting frameworks and then continues with detailed illustrations of how companies might create and distribute their sustainability reports and develop and implement their CSR communications strategies.

Governance and Sustainability

Author : David Crowther
Publisher : Emerald Group Publishing
ISBN 13 : 1800431538
Total Pages : 178 pages
Book Rating : 4.8/5 (4 download)

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Book Synopsis Governance and Sustainability by : David Crowther

Download or read book Governance and Sustainability written by David Crowther and published by Emerald Group Publishing. This book was released on 2020-10-21 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: An analysis of the issues raised concerning both sustainability and governance and an investigation of approaches taken to dealing with these issues. The research has been developed by experts from around the world who each look at different issues in different contexts.

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.

Corporate Social Responsibility in Developing and Emerging Markets

Author : Onyeka Osuji
Publisher : Cambridge University Press
ISBN 13 : 1108472117
Total Pages : 485 pages
Book Rating : 4.1/5 (84 download)

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Book Synopsis Corporate Social Responsibility in Developing and Emerging Markets by : Onyeka Osuji

Download or read book Corporate Social Responsibility in Developing and Emerging Markets written by Onyeka Osuji and published by Cambridge University Press. This book was released on 2019-12-19 with total page 485 pages. Available in PDF, EPUB and Kindle. Book excerpt: A valuable interdisciplinary resource examining the concept and effectiveness of CSR as a tool for sustainable development in emerging markets.

Adoption of CSR and Sustainability Reporting Standards

Author : Hans B. Christensen
Publisher :
ISBN 13 :
Total Pages : 114 pages
Book Rating : 4.:/5 (111 download)

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Book Synopsis Adoption of CSR and Sustainability Reporting Standards by : Hans B. Christensen

Download or read book Adoption of CSR and Sustainability Reporting Standards written by Hans B. Christensen and published by . This book was released on 2019 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study provides an economic analysis of the determinants and consequences of corporate social responsibility (CSR) and sustainability reporting. To frame our analysis, we consider a widespread mandatory adoption of CSR reporting standards in the United States. The study focuses on the economic effects of standards for disclosure and reporting, not on the effects of CSR activities and policies themselves. It draws on an extensive review of the relevant academic (CSR and non-CSR) literatures in accounting, economics, finance, and management. Based on a discussion of the fundamental economic forces at play and the key features and determinants of (voluntary) CSR reporting, we derive and evaluate possible economic consequences, including capital-market effects for select stakeholders as well as potential firm responses and real effects in firm behavior. We also highlight issues related to the implementation and enforcement of CSR reporting standards. Our analysis yields a number of insights that are relevant to the current debate on CSR and sustainability reporting and provides scholars with avenues for future research.

Environmental Disclosure

Author : Luigi Lepore
Publisher : Taylor & Francis
ISBN 13 : 1000829138
Total Pages : 258 pages
Book Rating : 4.0/5 (8 download)

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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 258 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, 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, emphasizing the transition from voluntary to mandatory disclosure. 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.

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.

New Approaches to CSR, Sustainability and Accountability, Volume II

Author : Kıymet Tunca Çalıyurt
Publisher : Springer Nature
ISBN 13 : 981336808X
Total Pages : 229 pages
Book Rating : 4.8/5 (133 download)

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Book Synopsis New Approaches to CSR, Sustainability and Accountability, Volume II by : Kıymet Tunca Çalıyurt

Download or read book New Approaches to CSR, Sustainability and Accountability, Volume II written by Kıymet Tunca Çalıyurt and published by Springer Nature. This book was released on 2021-09-01 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book continues the discussion on the challenges that organizations face in order to implement sustainability, ethics, and effective corporate governance, all of which are important elements of “standing out” from other companies. Examining the background of the New European Consensus on development with the new guiding motto ‘Our World, Our Dignity, Our Future,’ the authors explore how this new legislation on sustainability issues around the world is forcing companies to deal directly with sustainability issues. The 2030 Agenda for Sustainable Development (2030 Agenda), adopted by the United Nations in September 2015, is the international community’s response to global challenges and trends in connection with sustainable development. With the Sustainable Development Goals (SDGs) at its core, the 2030 Agenda is a transformative political framework designed to eradicate poverty and achieve sustainable development globally. It balances the economic, social, and environmental dimensions of sustainable development, including the key issues of governance and peaceful and inclusive societies, and recognizes the essential interlinkages between its goals and targets, i.e., that they must be implemented as a whole and not selectively. The respective chapters in this volume raise a number of questions regarding corporate social responsibility, ethics, and corporate governance in the face of new technology, and new approaches to climate change and sustainability reporting.

Mandatory Environmental, Social, and Governance Disclosure in the European Union. A Case Study

Author : Joel Diener
Publisher : GRIN Verlag
ISBN 13 : 3668050996
Total Pages : 12 pages
Book Rating : 4.6/5 (68 download)

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Book Synopsis Mandatory Environmental, Social, and Governance Disclosure in the European Union. A Case Study by : Joel Diener

Download or read book Mandatory Environmental, Social, and Governance Disclosure in the European Union. A Case Study written by Joel Diener and published by GRIN Verlag. This book was released on 2015-09-21 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2014 in the subject Business economics - Business Ethics, Corporate Ethics, grade: 1,0, Catholic University Eichstätt-Ingolstadt, course: Vorlesung Advanced Business Ethics, language: English, abstract: This case study examines the issue of introducing mandatory environmental, social, and governance disclosure in the European Union. It focuses on the plans of the European Commission (EC) and examines possible problems as well as their causes, solutions and alternatives. The aspect of implementing and justifying a mandatory and integrated report on corporate social responsibility is also highlighted.

Corporate Sustainability

Author : Ann Brockett
Publisher : John Wiley & Sons
ISBN 13 : 1118238060
Total Pages : 218 pages
Book Rating : 4.1/5 (182 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 2012-10-01 with total page 218 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.

Sustainability Reporting in Central and Eastern European Companies

Author : Péter Horváth
Publisher : Springer
ISBN 13 : 3319525786
Total Pages : 236 pages
Book Rating : 4.3/5 (195 download)

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Book Synopsis Sustainability Reporting in Central and Eastern European Companies by : Péter Horváth

Download or read book Sustainability Reporting in Central and Eastern European Companies written by Péter Horváth and published by Springer. This book was released on 2017-06-12 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among businesses that claim to adhere to certain social, environmental and economic standards. While it can be observed that sustainability reporting is widely practiced in Western and Northern European countries, only few studies have been conducted on this topic in the CEE region. Drawing on a major empirical study involving researchers from 10 different CEE countries, this book addresses the status quo of sustainability reporting, outlines future prospects and provides essential recommendations for practitioners.

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.