The Global Reporting Initiative's (GRI) Past, Present and Future

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

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Book Synopsis The Global Reporting Initiative's (GRI) Past, Present and Future by : Charl de Villiers

Download or read book The Global Reporting Initiative's (GRI) Past, Present and Future written by Charl de Villiers and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: - The paper reflects on the future of sustainability reporting standards by examining the current practical initiatives and the Global Reporting Initiative's (GRI) position in the arena of non-financial and sustainability reporting, and identifies avenues for future research.Design/methodology/approach - A critical reflection and analysis of research on the GRI's achievements and the influence of the IFRS Foundation's initiative to develop global sustainability reporting standards.Findings - The GRI has a dominant position in sustainability reporting standard-setting related to the provision of information about the influence of reporting organisations on society and the natural environment. The IFRS Foundation's initiative to enter the sustainability reporting standard-setting arena, although from the perspective of providing information to investors regarding the influence of society and the environment on the reporting organisation, is an attempt to solidify its own position as the reporting standard setter of choice, not only for financial reporting, but for all reporting standards. However, despite its aim to differentiate its role from the GRI by leveraging the financial-oriented ideological side of double materiality, we argue that the IFRS is unlikely to harm the GRI's global position in producing multi-stakeholder standards for sustainability reporting and accountability. This differentiated position is facilitated by the different sources of legitimacy the GRI and IFRS rely on.Originality - Due to the recent initiatives for creating new sustainability reporting standard-setters, this paper offers one of the first critical reflections on the past and the likely future of the GRI and its sustainability reporting standards. The paper also identifies several new avenues for future research.Full article available at DOI: 10.1108/PAR-02-2022-0034.

The Global Reporting Initiative (GRI) and the Future of Integrated Reporting

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ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (18 download)

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Book Synopsis The Global Reporting Initiative (GRI) and the Future of Integrated Reporting by :

Download or read book The Global Reporting Initiative (GRI) and the Future of Integrated Reporting written by and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This webcast discussed why GRI is gaining ground, especially among mainstream financial institutions and how GRI helps companies manage and measure their sustainability strategies.

The Past, Present, and Future of Accountancy Education and Professions

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Publisher : IGI Global
ISBN 13 : 166845484X
Total Pages : 262 pages
Book Rating : 4.6/5 (684 download)

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Book Synopsis The Past, Present, and Future of Accountancy Education and Professions by : Dorata, Nina T.

Download or read book The Past, Present, and Future of Accountancy Education and Professions written by Dorata, Nina T. and published by IGI Global. This book was released on 2023-06-19 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accountancy provides a significant role and impact on the public and private sectors through its various disciplines and specialties. Trust in human and technological interactions is a primary objective of public accounting. Accountancy provides the strategic capability to access and interpret organizational performance. Therefore, because of its impactful role, it is important to understand and project how accountancy will change as a profession. As accountancy continuously evolves, it mandates agility among stakeholders, particularly those in education and the professions. The Past, Present, and Future of Accountancy Education and Professions broadly covers the ways accountancy will require new roles and knowledge for its constituents in the emerging future. The book explores how technological, educational, professional, and societal changes will transform accountancy. Covering topics such as business demands, professional competencies, and student success, this premier reference source is an excellent resource for financial reporters, financial advisors, auditors, accountants, administrators and educators of both K-12 and higher education, students of higher education, pre-service teachers, librarians, researchers, and academicians.

Sustainability Reporting

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Publisher : Springer Nature
ISBN 13 : 303158449X
Total Pages : 192 pages
Book Rating : 4.0/5 (315 download)

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Book Synopsis Sustainability Reporting by : Chiara Mio

Download or read book Sustainability Reporting written by Chiara Mio and published by Springer Nature. This book was released on with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Routledge Handbook of Green Finance

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Publisher : Taylor & Francis
ISBN 13 : 100096616X
Total Pages : 615 pages
Book Rating : 4.0/5 (9 download)

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Book Synopsis The Routledge Handbook of Green Finance by : Othmar M. Lehner

Download or read book The Routledge Handbook of Green Finance written by Othmar M. Lehner and published by Taylor & Francis. This book was released on 2023-11-08 with total page 615 pages. Available in PDF, EPUB and Kindle. Book excerpt: Green finance is heralded in theory and practice as the new panacea – the ideal way to support the green transition of businesses into more sustainable, environmentally responsible forms, by means of incentivized financial investments. This handbook brings together a variety of expert scholars with industry specialists to offer the most authoritative overview of green finance to date, presenting the current situation in the field. It focuses on green finance in a comprehensive way, discussing its characteristics, underlying principles, and mechanisms. The book carefully illuminates the issues surrounding green finance and delineates its boundaries, mapping out and displaying the disparate voices, traditions, and professional communities engaged in green and sustainable finance activities. Specifically, it examines the "environmental" in the environmental, social, and governance (ESG) measurements, while also discussing the interplay between each measurement. It develops a range of analytic approaches to the subject, both appreciative and critical, and synthesizes new theoretical constructs that make better sense of hybrid financial relationships. Furthermore, the handbook illustrates existing best practices and theories, and critically examines the gaps to derive the necessary future research questions. It highlights the essential issues and debates and provides a robust research agenda. As such, it helps to create an effective market for the various green financing instruments through clarification and standardization. This handbook will be the standard reference work for a broad audience, encompassing scholars, researchers, and students but also interested professionals, regulators, and policymakers wishing to orient themselves in a rapidly developing and increasingly topical field.

The Human Dimension of the Circular Economy

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Publisher : Edward Elgar Publishing
ISBN 13 : 1035314223
Total Pages : 433 pages
Book Rating : 4.0/5 (353 download)

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Book Synopsis The Human Dimension of the Circular Economy by : Aldona Glińska-Neweś

Download or read book The Human Dimension of the Circular Economy written by Aldona Glińska-Neweś and published by Edward Elgar Publishing. This book was released on 2024-03-14 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: This enlightening book presents a framework of the various factors influencing the transformation of societal thinking towards the circular economy, including individual, organizational and macro-environmental levels of analysis. The Human Dimension of the Circular Economy delivers an array of diverse perspectives on the human aspects of the Circular Economy: one of the key models for building a more sustainable future.

The Oxford Handbook of the Corporation

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Publisher : Oxford University Press
ISBN 13 : 0191056847
Total Pages : 672 pages
Book Rating : 4.1/5 (91 download)

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Book Synopsis The Oxford Handbook of the Corporation by : Thomas Clarke

Download or read book The Oxford Handbook of the Corporation written by Thomas Clarke and published by Oxford University Press. This book was released on 2019-02-21 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Oxford Handbook of the Corporation assesses the contemporary relevance, purpose, and performance of the corporation. The corporation is one of the most significant, if contested, innovations in human history, and the direction and effectiveness of corporate law, corporate governance, and corporate performance are being challenged as never before. Continuously evolving, the corporation as the primary instrument for wealth generation in contemporary economies demands frequent assessment and reinterpretation. The focus of this work is the transformative impact of innovation and change upon corporate structure, purpose, and operation. Corporate innovation is at the heart of the value-creation process in increasingly internationalized and competitive market economies, and corporations today are embedded in a world of complex global supply chains and rising state and state-directed capitalism. In questioning the fundamental purpose and performance of the corporation, this Handbook continues a tradition commenced by Berle and Means, and contributed to by generations of business scholars. What is the corporation and what is it becoming? How do we define its form and purpose and how are these changing? To whom is the corporation responsible, and who should judge the ultimate performance of corporations? By investigating the origins, development, strategies, and theories of corporations, this volume addresses such questions to provide a richer theoretical account of the corporation and its contested future.

Sustainable Transition of Meat and Cured Meat Supply Chain

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Publisher : Springer Nature
ISBN 13 : 3031349776
Total Pages : 289 pages
Book Rating : 4.0/5 (313 download)

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Book Synopsis Sustainable Transition of Meat and Cured Meat Supply Chain by : Anna Maria Fellegara

Download or read book Sustainable Transition of Meat and Cured Meat Supply Chain written by Anna Maria Fellegara and published by Springer Nature. This book was released on 2023-09-23 with total page 289 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited volume provides an innovative perspective on the future of food systems. The contributors analyse relevant issues for a sustainable and responsible food consumption and cover fundamental steps for a broader approach to the sustainability of meat-based products. The book presents several issues and solutions to engage food firms in a measurable ecological transition. Topics discussed include not only the pedagogical perspective on sustainable food consumption, the evolution of (meat-based) food production systems and the animal welfare perspective, but also the adaptation of firm’s strategies to the sustainable transition, the effects of climate change on agri-food firms’ governance structures and the evolution of consumers perceptions on meat-based products and the role of CSR labels. This book targets managers and entrepreneurs who work in the meat industry and are seeking to improve their socio-environmental performance and governance, accountants that works at the production of sustainability reports for food companies, researchers working at the cutting edge of the food and environmental fields, professionals working in the meat industry and researchers interested in the investigation of novelties in European food regulation.

Landmarks for Sustainability

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Publisher : Routledge
ISBN 13 : 1351279637
Total Pages : 200 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Landmarks for Sustainability by : Wayne Visser

Download or read book Landmarks for Sustainability written by Wayne Visser and published by Routledge. This book was released on 2017-11-30 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Landmarks for Sustainability is a high-impact, quick-reference guide to many of the most critical events and initiatives that have shaped our world, and the sustainable development agenda, over the past 20 years and more. These include high-profile historic events – such as the Exxon Valdez oil spill, the Rio Earth Summit, the anti-globalisation protests in Seattle and Genoa and the collapse of Enron – as well as more subtle but no less important developments, such as trends in fairtrade, ethical codes and sustainable investment. By shining a spotlight on these and other landmark events and initiatives, the book draws into sharp relief the most significant social and environmental challenges of our time – from climate change and the state of the planet to poverty and corruption. Equally importantly, however, more than half of the book is dedicated to constructive global responses, such as the boom in clean technology, the role of the World Economic and World Social Forums, and the growth of ISO 14001 and SA8000 standards. Each of the 20 chapters follows a similar easy-access full-colour design, with inspiring quotations, compelling photographs, a timeline of associated events, a narrative description of trends, and spotlight features of specific initiatives or events, including charts, factboxes and suggestions for further reading and websites. Also included is the world's most comprehensive sustainability timeline, listing and dating 190 key sustainability-related events and initiatives that occurred between 1919 and 2008. All these features combine to make the book an essential and highly accessible resource for managers, teachers, students, government officials, consultants and activists alike. For the first time, these crucial change agents will have a single-source reference book, which is not only packed with useful facts and figures, but is also fascinating to look at and full of inspirational material.

Evolution of a Design for Communication

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ISBN 13 :
Total Pages : 243 pages
Book Rating : 4.:/5 (773 download)

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Book Synopsis Evolution of a Design for Communication by : Svetlana V. Grushina

Download or read book Evolution of a Design for Communication written by Svetlana V. Grushina and published by . This book was released on 2011 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the communication design practice (Aakhus, 2007) of a third-party expert communication-information service -- the Global Reporting Initiative --by describing the evolutionary path of a design for communication. The object of study is the change in the design proposal for the reporting move as stipulated in the GRI Sustainability Reporting Guidelines. GRI's proposal for sustainability reporting is an intervention into civil regulation made by institutionalizing a way for organizations to disclose their social, environmental, and economic performance to their stakeholders, and thus an effort to shape the quality of communication about issues of Corporate Social Responsibility (CSR) that arise at the intersection of business and society. The Report Content sections of the Guidelines -- G1 (2000), G2 (2002), G3 (2006), and G3.1 (2011) -- were used as data in this study. Analysis identified changes over time between the Guidelines' versions and was guided by the design stance conceptually (Aakhus & Jackson, 2005), and a modified grounded theory (GT) approach procedurally (Strauss & Corbin, 1990). A main finding in this study is that the "success" of the GRI Guidelines has been puzzling, in light of the documents' increasingly normative and prescriptive approach, yet increased distancing from the reporting organizations as primary stakeholders alongside emerging orientation toward international standard-setting organizations as main drivers of report content. Findings also showed that the GRI's specifications for the reporting move have changed over time from flexible requests to provide factual information about current activities in G1 to more imperative requests to account for past and present behavior while embracing a global view of expansive civic responsibilities in G3/3.1. Analysis has shown that the GRI has intervened significantly in the arena of civil regulation, although the promise of substantive company-stakeholder dialogue about CSR matters has not been realized. Instead, the GRI has created a new bureaucracy that seemingly satisfies all the participants yet whose contribution to a more sustainable world is questionable. The study has introduced theory-practice implications for civil regulation, which are grounded in design rationality as explanatory framework.

The Evolution of Corporate Disclosure

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Publisher : Springer Nature
ISBN 13 : 3030422992
Total Pages : 183 pages
Book Rating : 4.0/5 (34 download)

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Book Synopsis The Evolution of Corporate Disclosure by : Alessandro Ghio

Download or read book The Evolution of Corporate Disclosure written by Alessandro Ghio and published by Springer Nature. This book was released on 2020-04-02 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.

Responsible Business in Uncertain Times and for a Sustainable Future

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Publisher : Springer
ISBN 13 : 9783030112165
Total Pages : 0 pages
Book Rating : 4.1/5 (121 download)

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Book Synopsis Responsible Business in Uncertain Times and for a Sustainable Future by : Nicholas Capaldi

Download or read book Responsible Business in Uncertain Times and for a Sustainable Future written by Nicholas Capaldi and published by Springer. This book was released on 2019-05-21 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers up-to-date insights into the theory and practice of Corporate Social Responsibility (CSR) and sustainability management. Gathering contributions by a team of international scholars, it shares perspectives from a variety of academic disciplines, including management and tourism as well as accounting, higher education research and supply chain management. Guided by the credo of achieving 'Responsible Business for Uncertain Times and a Sustainable Future,' the authors present their latest reflections on, and possible solutions for, sustainable and responsible business practices. All of the contributions presented here are critical, evidence-based and solution-oriented, making the book both practical and insightful reading for academics and practitioners alike.

International Corporate Governance

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Publisher : Taylor & Francis
ISBN 13 : 1000923037
Total Pages : 679 pages
Book Rating : 4.0/5 (9 download)

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Book Synopsis International Corporate Governance by : Thomas Clarke

Download or read book International Corporate Governance written by Thomas Clarke and published by Taylor & Francis. This book was released on 2023-08-29 with total page 679 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thomas Clarke’s International Corporate Governance offers a panoramic guide to corporate governance and examines the recurring crises in governance and the reform around the world. This is a popular classic book but significant changes have been made to this new edition to take account of: the continuing impact of the global financial crisis and the wave of regulation development flowing from this the profound consequences of climate change and the urgent need for corporations to respond with the commitment to sustainable value creation Important elements of the work include: contemporary governance failures including BP, VW, Boeing, GM/Tesla, Apple, Purdue Pharma, and Theranos; the ongoing vitality of the diversity of corporate governance across the world; digital disruption in capital markets and initiatives to build long-term investment; the universal impact of financialization and resulting increasing inequality; the essential logic of corporate governance and corporate sustainability. The textbook contains a wealth of pedagogical material to guide the reader through this complex subject, with student questions to help with assessments and new companion website. There are 14 new forensic case analyses critically scrutinizing governance failures. International Corporate Governance is an essential text for those studying corporate governance at the advanced undergraduate, postgraduate, or executive level.

Intersecting Environmental Social Governance and AI for Business Sustainability

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Publisher : IGI Global
ISBN 13 :
Total Pages : 397 pages
Book Rating : 4.3/5 (693 download)

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Book Synopsis Intersecting Environmental Social Governance and AI for Business Sustainability by : Popescu, Cristina Raluca Gh.

Download or read book Intersecting Environmental Social Governance and AI for Business Sustainability written by Popescu, Cristina Raluca Gh. and published by IGI Global. This book was released on 2024-01-16 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the interplay of environmental, social, and governance factors becomes increasingly crucial, the global business landscape faces a monumental challenge. Climate change, social inequities, and economic uncertainties loom large, demanding immediate attention. The integration of Environmental Social Governance (ESG) principles and Artificial Intelligence (AI) technologies emerges as a powerful solution to these challenges. However, navigating the complexities of this integration, understanding its implications, and harnessing its full potential is a formidable task. Academic scholars, policymakers, and practitioners are grappling with a critical question: How can we leverage the convergence of ESG and AI to drive sustainable practices and address pressing global issues? The answer lies in comprehending the multifaceted dimensions of this integration, its ethical considerations, and its transformative potential. To gain these insights, a comprehensive resource is needed, one that offers a deep dive into ESG-AI integration, delving into empirical research, practical applications, and ethical concerns.Intersecting Environmental Social Governance and AI for Business Sustainability is a book that answers the call to action for this pressing challenge with an in-depth exploration of the evolving field of ESG and AI integration.

Better Corporate Reporting

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Publisher : Routledge
ISBN 13 : 135127483X
Total Pages : 331 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Better Corporate Reporting by : Carol Adams

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.

The New Transnationalism

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Publisher : Springer
ISBN 13 : 0230590144
Total Pages : 275 pages
Book Rating : 4.2/5 (35 download)

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Book Synopsis The New Transnationalism by : K. Dingwerth

Download or read book The New Transnationalism written by K. Dingwerth and published by Springer. This book was released on 2015-12-11 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores what the privatization of global rule-making means for democracy. It reconstructs three prominent rule-making processes in the field of global sustainability politics and argues that, if designed properly, private transnational rule-making can be as democratic as intergovernmental rule-making.

The Three Levels of Sustainability

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Publisher : Taylor & Francis
ISBN 13 : 1000626350
Total Pages : 265 pages
Book Rating : 4.0/5 (6 download)

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Book Synopsis The Three Levels of Sustainability by : Elena Cavagnaro

Download or read book The Three Levels of Sustainability written by Elena Cavagnaro and published by Taylor & Francis. This book was released on 2022-08-08 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: Understanding the complexity of sustainability is crucial for the leadership of business organizations, national governments, and non-governmental organizations. This second edition of the bestselling book The Three Levels of Sustainability uses the same interdependent three-level and three-dimensional framework as the first edition, encompassing societal, organizational, and individual levels, to clearly demonstrate what sustainability means and how to implement it. This new edition incorporates important developments in reporting and measuring, corporate behaviors, the impact of COVID-19, and the UN Sustainable Development Goals. More and more societies are becoming aware of their dependence on earth’s resources. However, there is still a deep-rooted lack of awareness of the connection between society’s ambitions for economic growth, earth’s limitations, and unequal distribution of wealth. Prominent institutions and organizations and their leaders rely on the conformable belief that "more quantity" equals "more quality" and that "more growth" equals "more development". Although some progress has been made since the publication of the first edition, the world is increasingly characterized by division, rising dissatisfaction, and growing inequality between countries, communities, and people. At the same time, it is anticipated that global warming will reach a point of no return between 2030 and 2052. The fundamental paradigm shift in the way the development process must be navigated is better served by a holistic and inclusive, multilevel and multidimensional approach meant to gradually align the critical institutional and individual factors essential to the pathway toward sustainable development. The book has been established as an excellent primer to explain the complex issues around sustainability for postgraduate and undergraduate students, as well as busy professionals and those already in management and leadership positions in the private, public, or non-profit sectors.