Download or read book Climate Change and Corporate Reporting in Europe written by Nicola Moscariello and published by Cambridge Scholars Publishing. This book was released on 2024-04-19 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: Diving into the crucial intersection of climate change and financial reporting, this book sheds light on the evolving landscape of climate-related reporting practices, exploring the regulatory framework, economic consequences, and determinants of disclosure in Europe. With a comprehensive approach, the book delves into the pivotal role of institutions and standard setters, such as the European Financial Reporting Advisory Group (EFRAG), the International Sustainability Standards Board (ISSB), and the Global Sustainability Standards Board (GSSB), in providing guidance and promoting consistency in reporting practices. Academic research forms a significant part of the contributions, but the inclusion of professional insights from various fields enriches the discussion, offering a well-rounded view of the current landscape. This collection not only contributes to the academic discourse on environmental reporting but also offers practical insights for regulators, policymakers, and businesses. It identifies areas for improvement and highlights best practices that can guide organizations in effectively addressing climate-related risks and opportunities.

Download or read book Financial Impacts of Climate Change written by Arno Behrens and published by CEPS. This book was released on 2008 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper analyzes the variety of different external aid initiatives and financing mechanisms of the European Commission addressing climate change and development objectives, such as those stemming from the 2004 EU Action Plan on Climate Change and Development, from the Global Climate Change Alliance (GCCA) and those under the Thematic Programme for Environment and Sustainable Management of Natural Resources (ENRTP). The paper also outlines related Commission commitments with the European Investment Bank (EIB), the World Bank and the United Nations. While the European Commission has advanced a number of new initiatives, it seems that the complexity of responsibilities in the management of the current financing instruments requires organizational restructuring, a more transparent reporting mechanism and the development of better indicators to evaluate the impacts of those initiatives. Overall it appears that the Commission is just at the beginning of taking full account of climate change in development cooperation. Its contribution is rather limited in view of the financing needs related to climate change in developing countries, and innovative financing mechanisms should be sought together with member states and the private sector.

Download or read book The Greenhouse Gas Protocol written by and published by World Business Pub.. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.

Download or read book Corporate Governance Climate Change and Corporate Governance written by OECD and published by OECD Publishing. This book was released on 2022-06-08 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides an overview of the main trends and issues related to the implications of climate change for corporate governance. It focuses on economic, legal and accounting issues related to shareholder rights, corporate disclosure and the responsibilities of company boards. Importantly, this report informs the ongoing review of the G20/OECD Principles of Corporate Governance which help policy makers evaluate and improve the legal, regulatory and institutional framework for corporate governance.

Download or read book Sustainable Finance in Europe written by Danny Busch and published by Springer Nature. This book was released on 2021-07-05 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this edited volume is to bring together the views of expert academics and practitioners on the latest regulatory developments in sustainable finance in Europe. The volume includes a wide range of cutting-edge issues, which relate to three main themes along which the volume is structured: (1) corporate governance; (2) financial stability; and (3) financial markets. With individual contributions deploying different methods of analysis, including theoretical contributions on the status quo of macro-financial research as well as law and economics approaches, the collection encourages interdisciplinary readership and will appeal to those researching capital markets law, European financial law, and sustainable finance, as well as practitioners within the finance industry.

Download or read book Sustainability Reporting in Central and Eastern European Companies written by Péter Horváth and published by Springer. This book was released on 2017-06-12 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among businesses that claim to adhere to certain social, environmental and economic standards. While it can be observed that sustainability reporting is widely practiced in Western and Northern European countries, only few studies have been conducted on this topic in the CEE region. Drawing on a major empirical study involving researchers from 10 different CEE countries, this book addresses the status quo of sustainability reporting, outlines future prospects and provides essential recommendations for practitioners.

Download or read book One Report written by Robert G. Eccles and published by John Wiley & Sons. This book was released on 2010-02-16 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Winner of the 2010 PROSE Award for Best Business, Finance, & Management Book! "One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tremendous value to the company and all of its stakeholders, including shareholders, and also ultimately contributes to a sustainable society. Focuses on the emerging trend of integrated reporting as a top priority for companies, investors, regulators, auditors and civil society Provides compelling case studies from some of the world's leading companies doing integrated reporting Addresses how companies can move toward One Report and how it can become a keystone of a sustainable strategy for both the company and society Explains what others-such as analysts, shareholders, other stakeholders, auditors, regulators, legislators, and civil society-need to do to enable the rapid and broad adoption of One Report Filled with case studies and the most current trends on integrated reporting, this book is an invaluable guidebook on the future of reporting and how this future can lead to a sustainable society.

Download or read book Corporate Carbon and Climate Accounting written by Stefan Schaltegger and published by Springer. This book was released on 2016-01-21 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume is devoted to management accounting approaches for analyzing business benefits and costs of climate change. It discusses future directions on carbon accounting, performance measurement and reporting as well as links between climate accounting and business processes, product and service development, supply chain innovation, economic successes and stakeholder relations.Companies are increasingly called on to contribute to combatting climate change and also face the challenges presented by climate-change related costs, risks and benefits. Risks can result from unpredictable weather conditions and government regulations, such as the EU emission trading system and new building codes. Climate change also offers numerous opportunities, such as energy efficiency innovations and carbon neutral products and production.Good management requires that carbon emissions are tracked and climate-related costs, risks and benefits are identified, measured and assessed. As such, research addressing corporate accounting frameworks and tools is of increasing importance when it comes to managing these carbon and climate-related issues.

Download or read book Managing Climate Risk in the U S Financial System written by Leonardo Martinez-Diaz and published by U.S. Commodity Futures Trading Commission . This book was released on 2020-09-09 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication serves as a roadmap for exploring and managing climate risk in the U.S. financial system. It is the first major climate publication by a U.S. financial regulator. The central message is that U.S. financial regulators must recognize that climate change poses serious emerging risks to the U.S. financial system, and they should move urgently and decisively to measure, understand, and address these risks. Achieving this goal calls for strengthening regulators’ capabilities, expertise, and data and tools to better monitor, analyze, and quantify climate risks. It calls for working closely with the private sector to ensure that financial institutions and market participants do the same. And it calls for policy and regulatory choices that are flexible, open-ended, and adaptable to new information about climate change and its risks, based on close and iterative dialogue with the private sector. At the same time, the financial community should not simply be reactive—it should provide solutions. Regulators should recognize that the financial system can itself be a catalyst for investments that accelerate economic resilience and the transition to a net-zero emissions economy. Financial innovations, in the form of new financial products, services, and technologies, can help the U.S. economy better manage climate risk and help channel more capital into technologies essential for the transition. https://doi.org/10.5281/zenodo.5247742

Download or read book Corporate Social Responsibility in Europe written by Regine Barth and published by Edward Elgar Publishing. This book was released on 2009-01-01 with total page 377 pages. Available in PDF, EPUB and Kindle. Book excerpt: The acid test of corporate social responsibility (CSR) is simply this: does it lead to positive impacts on society and the environment or is it just rhetoric? And if it does lead to positive impacts, how can these be enhanced? This timely book tackles this cutting-edge challenge by presenting empirical findings from a range of surveys and in-depth case studies. These build on a new methodological and theoretical framework for assessing and explaining the sustainability impact of CSR. For selected sustainability issues mitigation of climate change and chemical risk, resource management in marine fisheries, promotion of gender equality and countering of bribery and within different European industries, the authors show that the rhetoric of CSR is still stronger than its reality. They do so by investigating into CSR practices which encompass the creation of a vision on CSR, its strategic and operative implementation and its organisational and cultural embedding within companies and their supply chains. The authors conclude that the reality of CSR is strong enough to allow for some rhetoric. They name intra- and extra-company success factors for, and limits of, producing sustainability impacts through CSR. Finally, they discuss its contribution to achieving public policy goals and the governance paradigms that are necessary to make CSR effective. The volume successfully combines a business and public policy perspective, based on an interdisciplinary approach. This book will be invaluable for both students and researchers interested in the effects of CSR, and will prove a useful tool for policy-makers and CSR practitioners alike.

Download or read book Shareholder Primacy and Global Business written by Lela Mélon and published by Routledge. This book was released on 2019-03-13 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the context of growing public interest in sustainability, Corporate Social Responsibility (CSR) has not brought about the expected improvement in terms of sustainable business. Self-regulation has been unable to provide appropriate answers for unsustainable business frameworks, despite empirical proof that sustainable behaviour is entirely in corporate enlightened self-interest. The lack of success of the soft law approach suggests that hard law regulation may be needed after all. This book discusses these options, alongside the issue of shareholder primacy and its externalities in corporate, social, and natural environment. To escape the "prisoner’s dilemma" European corporations and their global counterparts have found themselves in, help is needed in the form of EU hard law to advocate sustainability through mandatory rules. This book argues that the necessity of these laws is based on the first-mover’s advantage of such corporate law approach towards sustainable development. In the current EU law environment, where codification of corporate law is sought for, forming and defining a general EU policy could not only help corporations embrace this self-enlightened behaviour but could also build the necessary "EU corporate citizenship" atmosphere. Considering the developments in the field of CSR as attempts to mitigate negative externalities resulting from inappropriate shareholder primacy use, the book is centred around a discussion of the shareholder primacy paradigm, its legal position and its (un)suitability for modern global business. Going beyond solely legal analysis, juxtaposing legal principles and argumentation with economic theoretic approaches and, more importantly, real-life examples, this book is accessible to both professionals and academics working within the fields of business, economics, corporate governance and corporate law.

Download or read book Transformation Of The European Union The The Impact Of Climate Change In European Policies written by Xira Ruiz-campillo and published by World Scientific. This book was released on 2020-06-24 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: The EU has undergone a deep transformation in the last 25 years. The goals adopted by the EU at the international level in climate negotiations have led to the internal adoption of goals by the EU member states. The book examines the changes experienced by the European Union that have gone on in parallel to its leadership in climate negotiations since 1992 and analyses whether combating climate change has contributed to the transformation of European policies.The book takes an in-depth look at the greenhouse gases (GHG) emissions reduction goals adopted by European states, the leadership of the EU in climate negotiations, the creation of the Energy Union, the commitment to a model of sustainable development, the promotion of a circular economy and the enhancement of cities, as relevant actors in the reduction of emissions and boosting of sound environmental practices.

Download or read book Corporate Responses to Climate Change written by Rory Sullivan and published by Routledge. This book was released on 2017-09-08 with total page 393 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the scale of the greenhouse gas emissions reductions that are seen as necessary to avert the worst effects of climate change, policy action is likely to result in a complete reshaping of the world economy. The consequences are not confined to 'obvious' sectors such as power generation, transport and heavy industry; virtually every company's activities, business models and strategies will need to be completely rethought. In addition, beyond their core business activities, companies have the potential to make important contributions to reducing greenhouse gas emissions through the allocation of capital, through innovation and the development of new technologies, and through their influence on the actions taken by governments on climate change. Corporate Responses to Climate Change has been written at a crucial point in the climate change debate, with the issue now central to economic and energy policy in many countries. The book analyses current business practice and performance on climate change, in the light of the dramatic changes in the regulatory and policy environment over the last five years. More specifically, it examines how climate change-related policy development and implementation have influenced corporate performance, with the objective of using this information to consider how the next stage of climate change policy – regulation, incentives, voluntary initiatives – may be designed and implemented in a manner that delivers the real and substantial reductions in greenhouse gas emissions that will be required in a timely manner, while also addressing the inevitable dilemmas at the heart of climate change policy (e.g. how are concerns such as energy security to be squared with the need for drastic reductions in greenhouse gas emissions? Can economic growth be reconciled with greenhouse gas emissions? Can emissions reductions be delivered in an economically efficient manner?). The book focuses primarily on two areas. First, how have companies actually responded to the emerging regulatory framework and the growing political and broader public interest in climate change? Have companies reduced their greenhouse gas emissions and by how much? Have companies already started to position themselves for the transition to a low-carbon economy? Does corporate self-regulation – unilateral commitments and collective voluntary approaches – represent an appropriate response to the threat presented by climate change? What are the barriers to further action? Second, the book examines what the key drivers for corporate action on climate change have been: regulation, stakeholder pressure, investor pressure. Which policy instruments have been effective, which have not, and why? How have company actions influenced the strength of these pressures? Corporate Responses to Climate Change is a state-of-the-art analysis of corporate action on climate change and will be essential reading for businesses, policy-makers, academics, NGOs, investors and all those interested in how the business sector is and should be dealing with the most serious environmental threat faced by our planet.

Download or read book The Palgrave Handbook of ESG and Corporate Governance written by Paulo Câmara and published by Springer Nature. This book was released on 2022-06-28 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the 2008 Global Financial Crisis the prevailing economic development model based on an assumption of unlimited resources and, therefore, unlimited growth has been increasingly put into question by academics, policy-making agencies and even industry leaders themselves. Climate change, general environmental and natural resource degradation, widespread inequalities, and systemic governance failures are pressing capitalism to renew itself to deliver sustainable outcomes for a broader base of stakeholders. This has become known in more practical terms as the ESG (Environmental, Social and Governance) and responsible investment movements. The pressure to change how we organise ourselves as societies and economies has implications for how large and small corporations, public or private, are governed and to the benefit of whom. This Handbook offers a rare combination of pluralistic and multidisciplinary perspectives from law, economics, finance and management, as well as an interesting mix of latest academic thinking and practical recommendations on ESG for boards and executive teams. Should companies be governed and managed for the benefit of their shareholders alone? Can companies be governed to deliver for shareholders as well as the broader stakeholder base? How can investors allocate capital to advance sustainability? Part I provides a pluralistic discussion of some of these fundamental questions besetting academics and practitioners alike while Part II examines recent regulatory developments and assesses what may need to change in terms of law and regulation to both hold companies to account for sustainability while enabling them to continue to provide vital goods and services. Part III of the book discusses how the different types of companies and investors are currently facing the sustainability imperative and incorporating ESG factors on how they operate and invest. The concluding chapter provides an overview of the key regulatory, ecosystem and board-level gaps that require urgent and decisive action.

Download or read book Shaping the Corporate Landscape written by Nina Boeger and published by Bloomsbury Publishing. This book was released on 2018-02-22 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: Currently, there exists a distrust of corporate activity in the continuing aftermath of the financial crisis and with increasing recognition of the threats of climate change and global, as well as national, inequalities. Despite efforts in the arena of corporate governance to address these, we are still beset with corporate scandals and witness companies facing large fines for their environmental and cost-cutting misdemeanours. Recognising that the usual responses to dealing with these corporate problems are not effective, this book asks whether the traditional form of the joint stock corporation itself lies at the heart of these problems. What are the features of the corporate form and how does its current regulation underscore these problems? Identifying such features provides a basis for the discussion to develop towards suggesting more progressive regulatory developments around the corporate form. More fundamentally, this book investigates a diverse range of corporate governance models that are emerging as alternatives to the shareholder corporation, including employee-owned, cooperative and social enterprises. The contributors are leading scholars from various backgrounds including law, management and organisation studies, finance and accounting, as well as experienced professionals and policy makers with expertise in social and cooperative business models and the role of employees in the corporation.

Download or read book International Business and Global Climate Change written by Jonatan Pinkse and published by Routledge. This book was released on 2009-01-13 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by leading experts in the field, International Business and Global Climate Change provides a comprehensive analysis of international business responses to global climate change and climate change policy.

Download or read book Fostering Sustainability in Corporate Governance written by Salvatore Principale and published by Springer Nature. This book was released on 2023-05-11 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: The effects of climate change on the one hand, and government promises to achieve sustainable development on the other, are only two examples of the factors driving businesses to incorporate sustainability into their business strategies. International organizations and researchers alike contend that incorporating sustainability into business is only feasible when governance also considers environmental, social and governance (ESG) issues. Therefore, corporate governance is attracting more and more attention from investors and various stakeholders. On 23 February 2022, the European Commission adopted a proposal for a Directive on corporate sustainability due diligence. The aim of this Directive is to foster sustainable and responsible corporate behaviour and to anchor human rights and environmental considerations in companies’ operations and corporate governance. Drawing on the theoretical framework of corporate governance and an analysis of the latest and most important literature on corporate governance and sustainability, this book offers essential insights, particularly in light of the Sustainable Corporate Governance Directive and Due Diligence Directive.