Business sustainability: performance, compliance, accountability and integrated reporting
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Sheffield
Greenleaf Publishing
[2015]
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Inhaltsverzeichnis |
| Beschreibung: | Literaturverzeichnis Seite 265-275 |
| Beschreibung: | XX, 286 Seiten Illustrationen, Diagramme |
| ISBN: | 9781783534890 9781783534906 9781783535040 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1804176085091352576 |
|---|---|
| adam_text | Titel: Business sustainability
Autor: Rezaee, Zabihollah
Jahr: 2015
Contents
Figures.....................................................................................xii
Tables.....................................................................................xiii
Preface....................................................................................xiv
1. Introduction to business sustainability performance, reporting,
and assurance......................................................................i
1.1 Introduction......................................................................2
1.2 Definition of business sustainability and multiple bottom line (MBL)...........5
1.3 Dimensions of sustainability performance.......................................8
1.3.1 Economic sustainability performance...................................10
1.3.2 Governance dimension of sustainability performance..................11
1.3.3 Social dimension of sustainability performance........................12
1.3.4 Ethical dimension of sustainability performance........................13
1.3.5 Environmental dimension of sustainability performance...............13
1.4 Value relevance of sustainability performance..................................14
1.5 Sustainability reporting..........................................................18
1.6 Principles of business sustainability.............................................22
1.7 Status of sustainability performance, reporting, and assurance.................23
1.8 Professional organizations influencing sustainability development,
reporting, and assurance........................................................32
1.9 Best practices of sustainability performance, reporting and assurance.........36
1.10 Conclusions.....................................................................40
1.11 Action points....................................................................40
2. Relevance and importance of business sustainability for
corporations........................................................42
2.1 Introduction.....................................................................43
2.2 The role of corporations in society..............................................43
2.3 Corporate key stakeholders.....................................................45
2.3.1 Shareholders............................................................45
2.3.2 Suppliers................................................................46
2.3.3 Employees..............................................................47
2.3.4 Government.............................................................48
2.3.5 Customers...............................................................48
2.3.6 Environment............................................................49
2.3.7 Society...................................................................50
2.3.8 Creditors.................................................................51
2.4 Stakeholder value creation......................................................52
2.5 Corporate reporting.............................................................54
2.6 Value relevance of conventional financial reports...............................55
2.7 Future of corporate reporting....................................................57
2.8 Value relevance of sustainability information/conceptual framework...........60
2.9 Ways to improve quality and quantity of sustainability performance and
reporting.........................................................................62
2.10 Integration of financial and nonfinancial information...........................64
2.11 Financial and nonfinancial key performance indicators (KPIs)..................65
2.11.1 Financial KPIs............................................................66
2.11.2 Nonfinancial KPIs........................................................67
2.12 Conclusions.....................................................................70
2.13 Action points....................................................................71
3. Business sustainability drivers.................................................72
3.1 Introduction.....................................................................73
3.2 Sustainability theories...........................................................74
3.2.1 Shareholder/agency theory.............................................74
3.2.2 Stakeholder theory......................................................74
3.2.3 Legitimacy theory.......................................................75
3.2.4 Signaling theory...........................................................76
3.3 Sustainability standards........................................................76
3.3.1 ISO 9000...................................................................77
3.3.2 ISO 14000........................................................77
3.3.3 ISO 20121 ........................................... ................78
3.3.4 ISO 26000...............................................78
3.3.5 ISO 27001 ..............................................................79
3.3.6 ISO 31000..............................................................79
3.4 Regulatory-led sustainability initiatives..........................................80
3.5 Global best practices of sustainability development, performance and
reporting.........................................................................83
3.6 Business sustainability disclosures..............................................94
3.6.1 Mandatory sustainability disclosures....................................94
3.6.2 Voluntary sustainability disclosures......................................98
3.7 Academic research on sustainability disclosures................................99
3.8 Conclusions....................................................................102
3.9 Action points...................................................................103
4. Financial dimensions of sustainability performance and
reporting...........................................................................104
4.1 Introduction....................................................................104
4.2 Economic versus market value.................................................105
4.3 Sustainable shareholder value creation........................................107
4.3.1 Short-termism effects..................................................109
4.3.2 Market participant effect...............................................110
4.3.3 Reporting quality effect.................................................110
4.3.4 CFO succession planning..............................................110
4.4 Economic sustainability performance..........................................111
4.5 Integrated financial and internal control reporting.............................115
4.5.1 Internal control reporting...............................................116
4.6 Management role in financial sustainability performance reporting...........120
4.7 Value relevance of economic sustainability performance and disclosures.....124
4.8 Conclusions....................................................................126
4.9 Action points...................................................................127
5. Nonfinaricial dimensions of sustainability performance and
reporting...........................................................................128
5.1 Introduction....................................................................128
5.2 Governance dimension of sustainability performance.........................129
5.3 Audit committee...............................................................132
5.4 Compensation committee.....................................................134
5.5 Nominating committee.........................................................135
5.6 Executive compensation.......................................................136
5.7 Emerging issues in global corporate governance..............................141
5.8 Social dimension of sustainability performance................................143
5.9 Best practices of ..............................................................146
5.10 Ethical dimension of sustainability performance..............................150
5.11 Professional codes of conduct................................................156
5.12 Environmental dimension of sustainability performance......................157
5.13 Environmental key performance indicators (KPIs).............................164
5.14 Global environmental initiatives................................................165
5.15 Environmental management systems..........................................166
5.16 Environmental reporting........................................................168
5.17 Financial Reporting Standard 12...............................................170
5.18 Environmental auditing and assurance.........................................172
5.19 Environmental best practices...................................................172
5.19.1 ISO 14000.............................................................173
5.19.2 ISO 26000.............................................................175
5.19.3 LEED certification......................................................175
5.20 Emerging opportunities and challenges of environmental performance,
reporting, and assurance.......................................................176
5.21 Conclusions....................................................................178
5.22 Action points...................................................................178
6. Sustainability performance reporting and assurance...................179
6.1 Introduction....................................................................179
6.2 Relevance of sustainability performance reporting.............................180
6.3 Mandatory reporting............................................................183
6.4 Voluntary reporting.............................................................184
6.5 Guiding principles of integrated reporting......................................185
6.6 Sustainability reporting assurance..............................................187
6.7 Best practices of sustainability reporting.......................................189
6.8 Best practices of sustainability assurance......................................193
6.9 Conclusions....................................................................196
6.10 Action points...................................................................197
7. Future of sustainability performance, reporting, and assurance.....199
7.1 Introduction...................................................................200
7.2 Sustainability reporting guidelines.............................................200
7.2.1 Obtaining an overview of the G4 reporting guidelines...............203
7.2.2 Prepare the integrated report.........................................205
7.2.3 Prepare to disclose general standard disclosures used by all
companies......................................................................205
7.3 Future trends in sustainability performance..........................................207
7.4 Future trends in sustainability reporting........................................210
7.5 Integrated reporting............................................................211
7.6 Electronic sustainability reports using XBRL....................................212
7.7 Future trends in sustainability assurance.......................................215
7.8 Opportunities and challenges in sustainability reporting and assurance.......228
7.9 Conclusions....................................................................231
7.10 Action points...................................................................231
8. Sustainability performance, reporting, and assurance in action.....232
8.1 Introduction....................................................................232
8.2 Effective implementation of sustainability performance and accountability
reporting........................................................................233
8.3 Sustainability risk assessment and management..............................234
8.4 Sustainability risk identification and assessment...............................236
8.4.1 Strategic risk..................................................... ......237
8.4.2 Operations risk.........................................................238
8.4.3 Compliance risk........................................................239
8.4.4 Reputation risk.........................................................239
8.4.5 Financial risk............................................................239
8.4.6 Cyberattacks and security breaches risk................................240
8.5 Emergence of benefit corporations in the U.S.A...............................243
8.6 Future of business sustainability..............................................248
8.6.1 Total impact measurement and management (TIMM)...............248
8.6.2 Value-adding sustainability development.............................249
8.7 Integrated thinking.............................................................250
8.8 Shareholder value creation of business sustainability..........................252
8.9 Measuring sustainability value creation........................................254
8.10 Business sustainability for new ventures and IPOs............................256
8.11 The role of the chief sustainability officer......................................257
8.12 Management accountants role in sustainability...............................259
8.13 Global collaboration and leadership for sustainability..........................261
8.14 Conclusions...................................................................262
8.15 Action points..................................................................263
Bibliography............................................................................265
About the author.......................................................................276
Index.....................................................................................278
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| language | English |
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| spelling | Rezaee, Zabihollah 1953- Verfasser (DE-588)140785175 aut Business sustainability performance, compliance, accountability and integrated reporting Zabihollah Rezaee Sheffield Greenleaf Publishing [2015] XX, 286 Seiten Illustrationen, Diagramme txt rdacontent n rdamedia nc rdacarrier Literaturverzeichnis Seite 265-275 Nachhaltigkeit (DE-588)4326464-5 gnd rswk-swf Corporate Social Responsibility (DE-588)7697760-2 gnd rswk-swf Nachhaltigkeit (DE-588)4326464-5 s Corporate Social Responsibility (DE-588)7697760-2 s DE-604 Erscheint auch als Online-Ausgabe, PDF 978-1-78353-488-3 http://digitool.hbz-nrw.de:1801/webclient/DeliveryManager?pid=6668337&custom_att_2=simple_viewer Business sustainability Inhaltsverzeichnis HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028885390&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Rezaee, Zabihollah 1953- Business sustainability performance, compliance, accountability and integrated reporting Nachhaltigkeit (DE-588)4326464-5 gnd Corporate Social Responsibility (DE-588)7697760-2 gnd |
| subject_GND | (DE-588)4326464-5 (DE-588)7697760-2 |
| title | Business sustainability performance, compliance, accountability and integrated reporting |
| title_auth | Business sustainability performance, compliance, accountability and integrated reporting |
| title_exact_search | Business sustainability performance, compliance, accountability and integrated reporting |
| title_full | Business sustainability performance, compliance, accountability and integrated reporting Zabihollah Rezaee |
| title_fullStr | Business sustainability performance, compliance, accountability and integrated reporting Zabihollah Rezaee |
| title_full_unstemmed | Business sustainability performance, compliance, accountability and integrated reporting Zabihollah Rezaee |
| title_short | Business sustainability |
| title_sort | business sustainability performance compliance accountability and integrated reporting |
| title_sub | performance, compliance, accountability and integrated reporting |
| topic | Nachhaltigkeit (DE-588)4326464-5 gnd Corporate Social Responsibility (DE-588)7697760-2 gnd |
| topic_facet | Nachhaltigkeit Corporate Social Responsibility |
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