Download or read book Determinants of the Adoption of Sustainability Assurance Statements written by Ans Kolk and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores the factors associated with the voluntary decisions to assure social, environmental and sustainability reports. Since the market for assurance services in this area is in its formative stages, there is a limited understanding of the demand for this emergent non-financial auditing practice, which is evolving rapidly across different countries. Drawing from extant literature in international auditing and environmental accounting, we focus on a set of country-level institutional factors to explain the adoption of sustainability assurances statements among an international panel of 212 Fortune Global 250 companies for the years 1999, 2002 and 2005. Consistently with our expectations, our results provide evidence that companies operating in countries that are more stakeholder-oriented and have a weaker governance enforcement regime are more likely to adopt a sustainability assurance statement. Further, the demand for assurance is higher in countries where sustainable corporate practices are better enabled by market and institutional mechanisms. Our exploratory findings also indicate that the likelihood to choose a large accounting firm as assurance provider increases for companies domiciled in countries that are shareholder-oriented and have a lower level of litigation. We conclude the paper suggesting three directions of research in the area of sustainability assurance that have relevant academic and practical implications.

Download or read book Determinants of Level of Sustainability Report written by Clement Lamboi Arthur, PhD and published by Xlibris Corporation. This book was released on 2018-01-26 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the determinants of the level of sustainability reports of mining companies in Ghana in the absence of regulatory and statutory requirements. It adopted the use of content analysis by probing the question of whether there is an effect of factors such as size, growth rate, profitability, efficiency, gearing ratio, working capital ratio, age, and complexity of the mining companies on the level of disclosure in sustainability report. The book also reviewed some of the traditional theories used in the accounting literature to examine sustainability reporting practices. The book also provides insights into the various sustainability reporting initiatives.

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.

Download or read book The Landscape of Sustainability Assurance written by Ralf Hendrik Yvonne Wieriks and published by Eburon Uitgeverij B.V.. This book was released on 2013 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Disclosure and Assurance of Corporate Social Responsibility written by Isabel-María García-Sánchez and published by Cambridge Scholars Publishing. This book was released on 2019-01-08 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essays collected here specifically examine the new trends of sustainability performance and reporting. They provide theoretical argumentation and evidence about sustainability performance, and determinants of its voluntary disclosure and external assurance. The book will interest companies, managers, shareholders, stakeholders and public bodies directly related to sustainability performance, the voluntary disclosure of sustainability information, and the adoption of an external assurance process.

Download or read book The Routledge Handbook of Integrated Reporting written by Charl de Villiers and published by Routledge. This book was released on 2020-05-11 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.

Download or read book Research Handbook on Sustainability Reporting written by Gunnar Rimmel and published by Edward Elgar Publishing. This book was released on 2024-09-06 with total page 563 pages. Available in PDF, EPUB and Kindle. Book excerpt: This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and encourages researchers to make further meaningful contributions to this dynamic field.

Download or read book Current Issues in Corporate Social Responsibility written by Samuel O. Idowu and published by Springer. This book was released on 2018-01-22 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes a fresh look at current issues in corporate social responsibility (CSR) with a special focus on emerging economies. In particular, it includes dedicated chapters on the theory of CSR, related principles and values, and insights from cross-generational investigations. In turn, the second part of the book examines the relation between financial performance and social responsibility in different industries and types of organizations. The third part presents cases involving emerging economies, and addresses reporting, auditing and accounting, as well as sector-specific issues for e.g. retailing and banking. Lastly, the book tackles the aspects of financial performance and taxation in a number of case studies and practical examples. Overall the book provides cutting-edge insights into the theory and practice of CSR from European countries that can be considered emerging or developing.

Download or read book Myths and Realities of Business Environmentalism written by Kurt A. Strasser and published by Edward Elgar Publishing. This book was released on 2011-01-01 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many businesses profess to be voluntarily taking steps to protect the environment, and going beyond compliance with environmental regulations to do so. Kurt Strasser evaluates these claims in this timely and cuttingedge inquiry.

Download or read book Research Anthology on Developing Socially Responsible Businesses written by Management Association, Information Resources and published by IGI Global. This book was released on 2022-03-04 with total page 2235 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today’s world of global change, it has never been more critical for businesses to adapt their strategies, management styles, and policies to match that of the surrounding environment. Consumers are increasingly becoming more aware of the impact that businesses and product consumption have on environmental health. Thus, businesses have had to alter their production workflows to better suit a more environmentally conscious customer base. As society faces numerous issues related to the environment, health, poverty, and social justice, the need for socially responsible businesses is crucial to develop and improve the overall landscape of the business field. The Research Anthology on Developing Socially Responsible Businesses discusses the best practices, challenges, opportunities, and benefits of creating socially responsible businesses and provides a context of why these business models are needed. This essential text also considers how society has changed over time and how businesses must adjust their ideals and practices in order to survive in a changing world. Covering a range of topics such as accountability, environmental issues, and human rights, this major reference work is ideal for business owners, managers, policymakers, academicians, researchers, scholars, practitioners, instructors, and students.

Download or read book Looking at and Beyond Corporate Governance in India written by Seema Joshi and published by Springer Nature. This book was released on 2023-11-01 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores theoretical and empirical perspectives on corporate governance and sustainability and reflects upon India’s three decades of corporate governance reforms. It provides a solid base of information culled from extensive empirical research. It will contribute to the 2030 agenda of the United Nations on Sustainable Development Goals by lighting the way forward and enhancing the convergence of corporate governance with sustainability in business entities. Adopting a credible and uniform sustainability reporting framework and cultivating a pervasive “sustainability culture” through effective “sustainability leadership” has become a business imperative. It will be highly relevant for all stakeholders, including shareholders, boards of directors, managers, academicians, and researchers, and it will empower, enrich, and enable them to gain more conceptual clarity and empirical understanding of corporate governance and sustainability issues. In addition, it shows the pathway for policymakers and practitioners to address the myriad challenges that emanate from sustainability by suggesting new approaches emerging in the critical domain of corporate governance.

Download or read book Sustainability Accounting and Accountability written by Jan Bebbington and published by Routledge. This book was released on 2014-06-05 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: The management and balancing of social, environmental and economic sustainability is one of the most complex and urgent challenges facing both private and public sector organizations today; with these challenges of sustainability posing many risks to, and many opportunities for, advancing the aims and performance of organizations. Accounting and accountability processes and practices provide key tools to help organizations to more effectively identify and manage the risks and opportunities of sustainability. Popular features from the first edition are retained, whilst recent developments in theory and practice are accounted for. New substantive chapters on water resource accounting, carbon accounting, and decision making have been introduced and the book continues to benefit from a host of expert contributors from around the world, including Jesse Dillard, Rob Gray, Craig Deegan. This comprehensive and authoritative textbook will continue to be a key resource for students of accounting and sustainability, as well as being a vital tool for researchers.

Download or read book Economic Change in Asia written by M. Bruna Zolin and published by Routledge. This book was released on 2016-08-12 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the 2008 global economic crisis, East Asian economies have faced a number of macroeconomic issues including China’s new growth model, the middle-income trap in developing East Asian countries, and the growing natural fibre market and its socio-economic implications. This book addresses these key topical issues which East Asian economies are facing today. Written by international experts in the area of Asian economics and business, it presents the most recent macroeconomic outlook in the region and then goes on to analyse a number of business corporations and industry-related cases, focussing on the theme of firms’ strategies. Examining the links between environmental and financial performance, corporate social responsibility and the transfer of environmental management, financial accounting standards, the relationship between corporate sustainability activities and corporate profit, and the different cultural approaches towards business ethics, this book provides both practical strategies and new theoretical insights. As such it will appeal to students, scholars and practitioners interested in Asian business and economics.

Download or read book Corporate Social Responsibility written by Brent D. Beal and published by SAGE Publications. This book was released on 2013-07-05 with total page 113 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Social Responsibility: Definition, Core Issues and Recent Developments offers a well-structured and thorough introduction to corporate social responsibility (CSR). Author Brent D. Beal introduces the basic concept of CSR, briefly discusses the challenges of defining it, and summarizes important conceptual models. CSR is examined in the context of the perfect competition market model, market failure, and social dilemmas. Three different types of CSR—systemic, strategic, and philanthropic—are highlighted. Finally, arguments both for and against CSR are outlined and several conceptual frames are proposed. Readers are encouraged to think about what businesses should be responsible for in society and how a society’s economic system should be structured, bounded, and ultimately, controlled. This text is appropriate for any business course in which the introduction of CSR would complement other course content.

Download or read book New Approaches to CSR Sustainability and Accountability Volume III written by Kıymet Tunca Çalıyurt and published by Springer Nature. This book was released on 2022-11-02 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book continues the discussion in the first two volumes on the challenges that organizations face in order to implement sustainability, ethics, and effective corporate governance, all of which are important elements of “standing out” from other companies. Examining the background of the New European Consensus on development with the new guiding motto ‘Our World, Our Dignity, Our Future,’ the authors explore how this new legislation on sustainability issues around the world is forcing companies to deal directly with sustainability issues. The 2030 Agenda for Sustainable Development (2030 Agenda), adopted by the United Nations in September 2015, is the international community’s response to global challenges and trends in connection with sustainable development. With the Sustainable Development Goals (SDGs) at its core, the 2030 Agenda is a transformative political framework designed to eradicate poverty and achieve sustainable development globally. It balances the economic, social, and environmental dimensions of sustainable development, including the key issues of governance and peaceful and inclusive societies, and recognizes the essential interlinkages between its goals and targets, i.e., that they must be implemented as a whole and not selectively. The respective chapters in this volume raise a number of questions regarding corporate social responsibility, ethics, and corporate governance in the face of new technology, and new approaches to climate change and sustainability reporting.

Download or read book The Routledge Companion to Auditing written by David Hay and published by Routledge. This book was released on 2014-09-15 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.

Download or read book Proceedings of the 8th Global Conference on Business Management and Entrepreneurship GCBME 2023 written by Ratih Hurriyati and published by Springer Nature. This book was released on 2024 with total page 1331 pages. Available in PDF, EPUB and Kindle. Book excerpt: