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Integrated Sustainability Reporting

Author: Laura Bini

Publisher: Springer Nature

Published: 2019-08-19

Total Pages: 150

ISBN-13: 3030249549

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.

Study on Environmental Reporting by Companies

Author: Kathryn Jones

Publisher:

Published: 2000

Total Pages: 214

ISBN-13:

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Sustainable Measures

Author: Martin Bennett

Publisher: Routledge

Published: 2017-09-08

Total Pages: 586

ISBN-13: 1351282999

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Environmental and social performance measurement and reporting by business has become a high-profile issue during the 1990s. It is increasingly being requested by stakeholders and required by governments. Companies too are finding that they need better environmental and social performance data for effective internal management. And there are a growing number of standardisation initiatives – such as the ISO 14031 guidelines on environmental performance evaluation or the CERES Global Reporting Initiative (GRI) template for sustainability reporting – that are aimed at making it easier for more companies to take action, and for stakeholders to compare their progress.Sustainable Measures collects together most of the key work and individuals concerned with the topic from around the world. Contributions include: environmental and social reporting by John Elkington and colleagues at SustainAbility; the GRI discussion draft; Roger Adams and Martin Houldin on the FEE study of environmental reporting; Janet Ranganathan of the World Resources Institute on sustainability measures; and Martin Bennett and Peter James on ISO 14031 and the future of environmental performance evaluation. There are also chapters examining current practice in Austria, Denmark, India, Indonesia, Japan, the Netherlands and South Africa, developments in electronic reporting, as well as case studies of Baxter, Kunert, Niagara Mohawk, Unox, The Body Shop and the UK water industry, and an analysis of leading social reports.The book is essential reading for all academics, campaigners, policy-makers and practitioners with an interest in issues such as:The standardization and comparability of environmental and social performance measuresMeasuring and reporting on sustainable businessEco-points and other means of evaluating product impactsThe implementation of measurement and reportingBest practice in corporate environmental and social reportingNew means of communicating environmental dataEnvironmental performance evaluation in developing countries

Environmental Accounting and Reporting

Author: Maria-Gabriella Baldarelli

Publisher: Springer

Published: 2017-04-05

Total Pages: 412

ISBN-13: 3319509187

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This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.

Environmental Disclosure Practices and Financial Performance

Author: Khondkar Karim

Publisher: Bloomsbury Publishing USA

Published: 2004-10-30

Total Pages: 146

ISBN-13: 0313053588

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Understanding environmental liability and disclosure is critical for firm management, investors, accountants and auditors. The U.S. Congress has been increasing the pressure on companies to disclose information on environmental liabilities for years. This study delves into the issue by examining the impact of environmental disclosure on financial performance. These insightful essays provide guidance by supplying the most current and concise research available on this important topic. Covering such topics as legislation, liability, and regulations, this work analyzes how environmental disclosure influences the financial statements and public accountability of companies, and ultimately drives organizational change. This book builds the framework necessary to comprehend the complexities of quantifying environmental liabilities and make well-informed decisions.

A Study of Corporate Environmental Disclosure Practices of Companies Doing Business in India

Author: Barnali Chaklader

Publisher:

Published: 2013

Total Pages: 0

ISBN-13:

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There is a growing pressure from the stakeholders, particularly government and international funding agencies to publish environmental report. Environmental reporting and disclosure practices are means of communicating to the stakeholders about the impact of the organisation's actions on the environment. The reporting can be done in the form of financial or non financial reporting. We have conducted a study on 50 companies on the basis of turnover from the list brought out by ET 500. We have studied the environmental disclosure practices of Indian companies and also the impact of different independent variables on environmental disclosure index (EDI). Based on review of literature, we have identified the independent variables as profitability, size, type of industry, financial leverage, multinational status and environmental certification. We have constructed year wise pooled regression model with EDI as dependent variables and profitability, size, type of industry, financial leverage, multinational status and environmental certification as independent variables. We find that in all the four years, size and environmental certification are statistically significant at 1% level and is positively associated with EDI. This indicates that bigger sized companies and the environmentally certified companies by an external agency disclose more of environmental information. Environmental certification reduces the agency cost as it reduces the monitoring cost since the firms voluntarily follow a set of externally set of measured objectives. No other variable was found to be significant. We have tried to link our findings with legitimacy theory and agency theory.

Sustainability Reporting in Central and Eastern European Companies

Author: Péter Horváth

Publisher: Springer

Published: 2017-06-12

Total Pages: 236

ISBN-13: 3319525786

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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.

Sustainability, Environmental Performance and Disclosures

Author: Marty Freedman

Publisher: Emerald Group Publishing

Published: 2010-01-13

Total Pages: 204

ISBN-13: 1849507651

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Includes the papers that discuss different aspects of sustainability, environmental performance, and environmental disclosures. This title analyzes what firms do about environmental issues and how these activities and their impact on the environment are disclosed in the financial statements.

Environment Management and Corporate Disclosures

Author: G. S. Batra

Publisher: Deep and Deep Publications

Published: 2007

Total Pages: 192

ISBN-13: 9788176299947

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Study on the environmental management strategies and environmental disclosure practices of various corporate enterprises in India, Singapore and Malaysia.

Corporate Environmental Reporting

Author: Leanne J Morrison

Publisher: Routledge

Published: 2019-07-04

Total Pages: 265

ISBN-13: 042980945X

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