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Author : Thomas Singer
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (129 download)
Download or read book Navigating Sustainability Reporting Frameworks written by Thomas Singer and published by . This book was released on 2021 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Sherry Madera
Publisher : Kogan Page Publishers
ISBN 13 : 1398612251
Total Pages : 305 pages
Book Rating : 4.3/5 (986 download)
Download or read book Navigating Sustainability Data written by Sherry Madera and published by Kogan Page Publishers. This book was released on 2024-01-03 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: With sustainability now a fundamental strategic pillar for organizations, ESG metrics are vital for decision making, yet this data is complex and ever evolving. Navigating Sustainability Data provides a focused guide for leaders and executives who want to understand how sustainability impacts a company's future and how they can use data as a key tool to facilitate growth, access to capital and meet regulatory requirements. It explores what data is required to make decisions that directly affect the company's valuation and helps leadership teams decide what data points they need to be preparing for their boards to support the organization's financial, strategic and reputational future. Showing how leaders can move from measuring data to managing future organizational risks and rewards, the book explores how to use the right data for the appropriate situation to drive efficient sustainable business decisions. It explains ESG data in plain English and highlights what data is relevant to leaders; what investors consider as essential data; and how regulation, disclosure and transparency are on a rapidly changing journey. Navigating Sustainability Data holds the information you need to avoid greenwashing, to shape your role in the sustainability landscape, and to be a leader for the future.
Author : Saskia Dorbandt
Publisher : GRIN Verlag
ISBN 13 : 3346322505
Total Pages : 54 pages
Book Rating : 4.3/5 (463 download)
Download or read book Welcome to the jungle. The three most dominant sustainability reporting frameworks and their ability to truly inform share- and stakeholders about the sustainability performance of a company written by Saskia Dorbandt and published by GRIN Verlag. This book was released on 2021-01-04 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2020 in the subject Business economics - Business Ethics, Corporate Ethics, grade: 1,3, Hamburg School of Business Administration gGmbH, course: Executive Master of Business Administration - Sustainability reporting frameworks for businesses, language: English, abstract: Today, the information demand about the sustainability related performance of companies is higher than ever. Share- as well as stakeholders require transparent information to be able to evaluate and compare companies on the basis of their sustainability performance. The research aim of this thesis is to distinguish the three most dominant reporting frameworks in 2020. Their ability to provide share- and stakeholders with comprehensive insights about the sustainability performance of companies will be analysed. The frameworks considered are GRI, SASB and TCFD. The expectations of share- and stakeholders towards sustainability information have been defined on the basis of four chosen representatives (WWF, EU, BlackRock and Norges Bank Investment Management) alongside the UN Sustainable Development Goals. Their expectations have been compared to the three reporting frameworks, on their ability to meet these. Based on the analysis, the GRI reporting framework shows the most comprehensive format of the three compared frameworks. Compared to SASB and TCFD, GRI is also the only framework that does have a global reach and covers all aspects of the triple bottom line of sustainability reporting. SASB is limited with it ́s focus on the financial filing format for public companies in the U.S. and TCFD with it ́s focus on the financial impact of climate change.
Author : Manzoor Ahmed
Publisher : Independently Published
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.8/5 (664 download)
Download or read book Navigating Sustainability written by Manzoor Ahmed and published by Independently Published. This book was released on 2023-11-05 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a world increasingly shaped by environmental, social, and governance (ESG) concerns, the need for transparent and actionable sustainability reporting has never been greater. "Navigating Sustainability: Practical Insights from the ESG Carbon Disclosure Project" delves into the heart of this pivotal movement, offering a comprehensive guide to understanding and effectively participating in the ESG - Carbon Disclosure Project (CDP). This insightful book presents a wealth of practical working papers, rich with real-world examples and expert guidance, to demystify the complex landscape of ESG reporting and the CDP. From corporate leaders to sustainability professionals and concerned citizens, this book is a valuable resource for anyone eager to embrace the sustainability journey. Practical Reporting: Navigate through step-by-step guidance on preparing and submitting ESG disclosures to the CDP. Learn how to gather, organize, and analyze data to meet the project's stringent requirements. CDP is a well known environmental standard for reporting, aligned with TCFD (Task Force on Climate Related Financial Disclosures) recommendations. CDP data meet demand of investors and customers of corporate bodies as well as it tracks progress towards building sustainable economy. This template was designed to be used in of the following ways: CDP provide details on what information is required to be submitted. Stakeholders can request information from corporate bodies through CDP questionnaire. The questionnaires which are required to be answered by companies and submitted to CDP are guided in this sheet. CDP (Carbon Disclosure Projects) The content provided on this website does not, and is not intended to, constitute legal, accounting, tax, investment, compliance or other professional advice and services; instead, all information, content, and materials available on this site are for general informational purposes only. The content is provided "as is;" no representations are made that the content is error-free or up to date. Investor priorities are changing rapidly with respect to disclosure requirements. They are demanding reporting and disclosures for environmental, social and governance measures taken by the reporting organization. CDP, Carbon Disclosure Project, is an international not for profit organization that runs a disclosure system design for various bodies such as governments, investors and corporate bodies to assess environmental impact and to take consequent actions. CDP is a well known environmental standard for reporting, aligned with TCFD (Task Force on Climate Related Financial Disclosures) recommendations. CDP data meet demand of investors and customers of corporate bodies as well as it tracks progress towards building sustainable economy. CDP provide details on what information is required to be submitted. Stakeholders can request information from corporate bodies through CDP questionnaire. The questionnaires which are required to be answered by companies and submitted to CDP are guided in this sheet. Questionnaire provided by CDP in the online disclosure platform is required to be submitted through Online Response System (ORS). Sector specific questions may appear for those Companies in high impact sectors affecting energy emission, biodiversity, carbon footprints, etc. Those sectors may include cement, chemicals, oil and gas, transport service, coal mining, paper industry, etc. Companies are eligible to fill minimum version questionnaire if they are filing the questionnaire for the first time or annual revenue/sales are less than US $ 250 million. CDP use scoring methodology to measure impact through three detailed questionnaires.
Author : Matias Laine
Publisher : Routledge
ISBN 13 : 1000405761
Total Pages : 337 pages
Book Rating : 4.0/5 (4 download)
Download or read book Sustainability Accounting and Accountability written by Matias Laine and published by Routledge. This book was released on 2021-07-20 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic systems are intertwined with sustainability, the book discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success. The authors show how sustainability accounting can prove to be transformative, but only if critical questions are sufficiently addressed. This new and completely rewritten edition provides a comprehensive overview of sustainability accounting and accountability. Relevant global context and key concepts are outlined providing the reader with the conceptual resources to engage with the topic. Drawing on the most recent research and topical practical insights, the book discusses a wide variety of sustainability accounting and accountability topics, including management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management. The book also highlights the role accounting has with key sustainability issues through dedicated chapters on climate, water, biodiversity, human rights and economic inequality. Each chapter is supplemented with practical examples and academic reading lists to allow in-depth engagement with the key questions. Sustainability Accounting and Accountability walks the reader through a spectrum of themes which are essential for all accountants and organisations. It helps the reader to understand why our traditional accounting techniques and systems are not sufficient for navigating the contemporary sustainability challenges our societies are facing. This key book will be an essential resource for undergraduate and postgraduate instructors and students, as an entry point to sustainability accounting and accountability, as well as being a vital book for researchers.
Author : Anand Vemula
Publisher : Independently Published
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.3/5 (326 download)
Download or read book Navigating the European Union's Corporate Sustainability Reporting Directive written by Anand Vemula and published by Independently Published. This book was released on 2024-07-09 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Navigating the European Union's Corporate Sustainability Reporting Directive: A Practical Guide" offers a comprehensive exploration of the EU's CSRD, aimed at helping businesses understand and implement its requirements effectively. Authored for executives, sustainability officers, and compliance professionals, this book breaks down the complexities of the directive into actionable steps and strategic insights. The guide begins with an overview of the CSRD, outlining its objectives, scope, and key differences from previous regulations like the NFRD. It emphasizes the growing importance of sustainability reporting in today's corporate landscape, driven by heightened expectations for transparency and accountability. Moving beyond theory, the book delves into practical strategies for compliance. It details the legislative framework and development process of the CSRD, highlighting key milestones and the influence of stakeholders. Readers gain a clear understanding of the reporting obligations, including scope, applicability, and crucial deadlines. A significant portion of the guide is dedicated to discussing the European Sustainability Reporting Standards (ESRS). It provides a detailed breakdown of these standards, their sector-specific applications, and their integration with global reporting initiatives such as the GRI and TCFD. This practical approach ensures that readers not only comply with regulatory requirements but also align their reporting practices with international best practices. Furthermore, the guide explores implementation challenges and offers best practices for data collection, management, and assurance. It covers essential topics such as stakeholder engagement, risk management, and the strategic implications of sustainability reporting on business operations and investor relations. The book concludes by looking ahead to the future of sustainability reporting under the CSRD. It anticipates emerging trends, technological innovations like AI and blockchain, and the evolving regulatory landscape. By providing insights into these developments, the guide prepares businesses to adapt and thrive in a rapidly changing environment. Overall, "Navigating the European Union's Corporate Sustainability Reporting Directive: A Practical Guide" serves as an indispensable resource for navigating the complexities of the CSRD. It equips readers with the knowledge and tools needed to achieve compliance, drive sustainability performance, and leverage reporting as a strategic business advantage in the EU and beyond.
Author : Thomas Heller
Publisher : Springer Nature
ISBN 13 : 3030836509
Total Pages : 229 pages
Book Rating : 4.0/5 (38 download)
Download or read book Settling Climate Accounts written by Thomas Heller and published by Springer Nature. This book was released on 2021-10-21 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: As drivers of climate action enter the fourth decade of what has become a multi-stage race, Net Zero has emerged as the dominant organizing principle. Hundreds of corporations and investors worldwide, together responsible for assets in the tens of trillions of dollars, are lining-up for the UN Race to Zero. This latest stage in the race to save civilization from heat, drought, fires, and floods, is defined by steering toward zeroing out greenhouse gas emissions by 2050. Settling Climate Accounts probes the practice of Net Zero finance. It elucidates both the state of play and a set of directions that help form judgements about whether Net Zero is going to carry climate action far enough. The book delves into technical analyses and activates the reader’s imagination with narrative accounts of climate action past, present, and future. Settling Climate Accounts is edited and authored by Stanford University faculty and researchers. The first part of the book investigates the rough edges of Net Zero in practice, exploring questions of hedging risk, Scope 3 emissions, greenwashing, and the business of asset management. The second half looks at states, markets, and transitions through the lenses of blended finance, offsets, debt, and securitization. The editors tease out possible solutions and raise further questions about the adequacy and reach of the Net Zero agenda. To effectively navigate the road ahead, the editors call out the need for accountability and ask: who is in charge of making Net Zero add up? Settling Climate Accounts offers context and foundation to ground the rapidly evolving practice of Net Zero finance. Targeted at seasoned practitioners, newly activated leaders, educators, and students of climate action the world over, this book embraces the complexity of climate action and, in so doing, proposes to animate and drive hope.
Author : Laura Bini
Publisher : Springer Nature
ISBN 13 : 3030249549
Total Pages : 150 pages
Book Rating : 4.0/5 (32 download)
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.
Author : Gwendolen B. White
Publisher : Business Expert Press
ISBN 13 : 1631571095
Total Pages : 133 pages
Book Rating : 4.6/5 (315 download)
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.
Author : Nigel Finch
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Sustainability Reporting Frameworks written by Nigel Finch and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The am of this paper is to explore the literature regarding sustainability and extended reporting frameworks. We starts by defining corporate social responsibility (CSR) and sustainability and adopting view that these terms have similar meanings and are often used interchangeably to mean the same thing. Next, we outline a brief overview of the historical development of the concepts of sustainability, which will lead into an analysis of the five major frameworks covered in the literature: (1) agency view; (2) corporate social performance view; (3) resource-based view; (4) supply and demand view; and (5) the stakeholder view, which is the dominant view. Following this, we look at understanding stakeholders and their importance in sustainability and conclude with some observations about sustainability frameworks, and the motivations of companies for increased disclosure with their stakeholders. These motivation focus on the long-run corporate benefits including improved financial performance of the firm, increased competitive advantage, profit maximisation, and the long-term success of the firm.
Author : Kye Gbangbola
Publisher : Routledge
ISBN 13 : 1000029964
Total Pages : 99 pages
Book Rating : 4.0/5 ( download)
Download or read book Gold Standard Sustainability Reporting written by Kye Gbangbola and published by Routledge. This book was released on 2020-03-24 with total page 99 pages. Available in PDF, EPUB and Kindle. Book excerpt: This highly practical and concise book shows you how to undertake a reporting process and produce a sustainability report in line with the new standards and frameworks presented by the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI). Fully updated to ensure compliance with the new standards, this second edition shows how to actually produce a sustainability report as well as the key processes in the planning: how to produce a business case; the development of actions plans; process and team leadership; and generating cross-functional buy in. Templates are provided for certain steps in order to simplify the tasks involved at each point in the process. Anyone involved in delivering or developing a process to embed sustainability reporting for an organization will find this book invaluable, for example Chief Sustainability Officers, Chief Financial Officers and Company Secretaries. It will also be of interest to students in the field of sustainability.
Author : Carol Adams
Publisher : Routledge
ISBN 13 : 135127483X
Total Pages : 331 pages
Book Rating : 4.3/5 (512 download)
Download or read book Better Corporate Reporting written by Carol Adams and published by Routledge. This book was released on 2017-09-29 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: Better Corporate Reporting outlines the latest frameworks for enhancing non-financial and sustainability reporting. It shows you how to integrate non-financial data into your reporting and overall strategy, creating long-term value, trust and transparency. It includes guides to: the International Integrated Reporting Council's new framework; the Global Reporting Initiative's G4 framework; and a detailed look at the concept at the heart of both of these new frameworks, materiality. It is the compilation of 3 bestselling sustainability guides on sustainability reporting.Understanding Integrated Reporting provides a practical and expert distillation of the new IR framework released by the International Integrated Reporting Council in December 2013. It explains what IR is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for IR and insights and best practice examples from leading integrated reporters. The Global Reporting Initiative (GRI) G4 Sustainability Reporting Framework was launched in May 2013. In Understanding G4, corporate reporting veteran Elaine Cohen presents an easy-to-follow review of everything any organization needs to know to decide whether to use the G4 Framework and if so, how. Materiality is the lynch-pin that can align your sustainability initiatives with your overall strategy. Making Sustainability Matter shows you how to identify your organization's most material sustainability issues, allocate resources to sustainability initiatives for optimal returns; connect your communications and reporting to materiality, and; clarify which issues are important to your stakeholders. Materiality is a core concept in both the GRI's new G4 framework the IIRC's new Integrated Reporting framework.
Author : Daniel C. Esty
Publisher : Springer Nature
ISBN 13 : 3030556131
Total Pages : 246 pages
Book Rating : 4.0/5 (35 download)
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.
Author : Elaine Cohen
Publisher : Routledge
ISBN 13 : 1351275267
Total Pages : 80 pages
Book Rating : 4.3/5 (512 download)
Download or read book Understanding G4 written by Elaine Cohen and published by Routledge. This book was released on 2017-09-08 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: Should you or your clients report using the new G4 sustainability reporting framework? What's the significance of the changes and how do they affect you? What is the right reporting level for your company? What should you do next...?Sustainability reporting is here to stay and expanding its influence. The Global Reporting Initiative (GRI) G4 Sustainability Reporting Framework was launched in May 2013, with the publication of two manuals, adding up to 300 pages of technical guidance. Since then thousands of reporters have been hoping for a short and definitive guide to this new reporting paradigm. This is it!In this expert guide to G4, Elaine Cohen presents an easy-to-follow review of everything any company needs to know in order to decide whether to use the G4 Framework and if so, how. If you want to know what G4 means for corporate reporters, whether they are first-timers, SMEs, experienced global companies or existing GRI reporters at any level, this book is for you. It will give you the answers you need to make decisions, in a user-friendly format, and help you deliver greater value to your own company or your client companies.This book will also help users of reports know what to expect from the new generation of G4 Sustainability Reports and reporting consultants, as they advise clients on reporting process, content and disclosure.
Author : Anand Vemula
Publisher : Independently Published
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.3/5 (284 download)
Download or read book Navigating ESG written by Anand Vemula and published by Independently Published. This book was released on 2024-06-14 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Navigating ESG: From Policy to Practice" offers a comprehensive guide to implementing Environmental, Social, and Governance (ESG) principles in today's corporate landscape. This book delves into the definition and scope of ESG, tracing its historical evolution and emphasizing its critical importance in contemporary business strategies. Readers will gain a thorough understanding of the ESG framework, which encompasses environmental factors like sustainability and climate impact, social factors including community engagement and diversity, and governance factors such as ethics and transparency. The book explores global ESG standards and regulations, highlighting key frameworks and emerging trends that businesses must navigate to remain competitive and compliant. It provides actionable insights into developing ESG policies, from setting clear goals and integrating them into corporate strategies to engaging stakeholders and conducting materiality assessments. Readers will learn effective risk management strategies tailored to ESG challenges, ensuring sustainability goals align with broader enterprise risk management frameworks. Moving beyond theory, "Navigating ESG" offers practical guidance on operationalizing ESG through supply chain management, product innovation, and robust measurement and reporting practices. It emphasizes the role of technology in enhancing ESG initiatives, from software solutions for data management to innovations driving sustainable practices across industries. The book also showcases case studies of successful ESG implementations by leading companies, drawing lessons from their strategies and best practices. It discusses sector-specific approaches tailored to industries like energy, finance, and technology, and addresses benchmarking, continuous improvement, and engagement with ESG rating agencies as critical components of effective ESG strategies. Looking forward, "Navigating ESG" explores future trends in the ESG landscape, including the impact of climate change initiatives, the evolving role of investors, technological advancements, and global collaborations shaping the future of sustainable business practices.
Author : Robert G. Eccles
Publisher : John Wiley & Sons
ISBN 13 : 1118993748
Total Pages : 336 pages
Book Rating : 4.1/5 (189 download)
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.
Author : Gürtürk, Anil
Publisher : kassel university press GmbH
ISBN 13 : 3737602808
Total Pages : 185 pages
Book Rating : 4.7/5 (376 download)
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.
