Download or read book ESG Bilancio di sostenibilita e integrated reporting written by Patrizia Tettamanzi; Patrizia Minutiello and published by IPSOA. This book was released on 2022-04-28 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il libro analizza il concetto di sostenibilità e le principali iniziative intraprese a livello europeo per la definizione di un modello economico “sostenibile”. Viene definito all'interno del testo il concetto di Responsabilità Sociale d’Impresa e vengono analizzati gli strumenti per la misurazione delle performance sociali ed ambientali delle imprese. Il libro effettua una disamina della normativa vigente a livello europeo e nazionale in tema di disclosure non finanziaria, fondamentale per ridurre il rischio da parte delle imprese di adozione di pratiche di marketing fuorvianti per gli investitori ed i consumatori, volte a porre in risalto una sostenibilità fittizia. Particolare attenzione è rivolta: ai due principali strumenti di rendicontazione: il Sustainability Reporting e l’Integrated Reporting, ponendo l’accento sui frameworks di riferimento, gli obiettivi e le principali criticità alla certificazione delle performance sostenibili e sui possibili sviluppi in termini di assurance dei non-financial reporting tools. L’intento è quello di offrire al lettore una visione d’insieme dell’attuale panorama relativo alla non-financial disclosure, illustrandone i vantaggi, le criticità, i principali trend e le sfide future.
Download or read book ESG Bilancio di sostenibilita e integrated reporting written by AA.VV. and published by IPSOA. This book was released on 2023-12-15 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: ESG: Bilancio di sostenibilita' e integrated reporting analizza il concetto di sostenibilità e le principali iniziative intraprese a livello europeo per la definizione di un modello economico “sostenibile”. Viene definito all'interno del testo il concetto di Responsabilità Sociale d’Impresa e vengono analizzati gli strumenti per la misurazione delle performance sociali ed ambientali delle imprese. Il libro effettua una disamina della normativa vigente a livello europeo e nazionale in tema di disclosure non finanziaria, fondamentale per ridurre il rischio da parte delle imprese di adozione di pratiche di marketing fuorvianti per gli investitori ed i consumatori, volte a porre in risalto una sostenibilità fittizia. Tra le principali novità della nuova edizione: il passaggio dalla Dichiarazione Non Finanziaria alla Rendicontazione di Sostenibilità previsto dalla Corporate Sustainability Reporting Directive (CSRD) l’emanazione degli European Sustainability Reporting Standards la legge delega fiscale per gli Enti del Terzo Settore.
Download or read book ESG bilancio di sostenibilit e integrated reporting written by Patrizia Tettamanzi and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Social Responsibility in the 21st Century written by and published by BoD – Books on Demand. This book was released on 2023-05-03 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate social responsibility (CSR) is a fundamental part of corporate entities to assist human efforts toward addressing global challenges rather than exacerbating them. CSR helps companies to achieve social, economic, and ecological legitimacy. It also shapes industrial practices by maximizing socio-ecological sustainability. This book provides a practical understanding of CSR arrangements and practices. It demonstrates the significance, commitments, challenges, and benefits of CSR in different parts of the world. It includes seventeen chapters that address such topics as sustainability and corporate innovation, CSR in the era of COVID-19, CSR and blockchain technology, CSR in universities, gender diversity in CSR, and much more.
Download or read book Sustainability Accounting and Integrated Reporting written by Charl Villiers and published by Routledge. This book was released on 2017-11-03 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability Accounting and Integrated Reporting deals with organizations’ assessment, articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies’ and other organizations’ activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. The book Sustainability Accounting and Integrated Reporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.
Download or read book Corporate Sustainability written by Paolo Tenuta and published by Springer Nature. This book was released on 2022-09-26 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces readers to the main types of corporate sustainability practices. The first section examines both the ratings provided by international agencies and the various ESG (Environmental, Social and Government) indexes existing at 2021. In turn, the second part empirically investigates the relationship between the level of corporate sustainability and corporate financial performance among the large companies listed on the Milan Exchange FTSE-MIB 40 index for 2015-2019. The book offers a comprehensive overview of current sustainability concepts and practices and illustrates how various companies are seeking to integrate them in their competitive strategy. Further, it fills a gap in the extant literature by analysing the origins, historical evolution and structure of the main rating agencies and ESG indexes. In addition, the empirical analysis of corporate sustainability’s impact on companies’ financial performance reveals the importance of collegial leadership – a commonly found feature of Italian family businesses that has not been considered in previous studies – as a moderating factor for reconciling sustainability initiatives and performance at family-run firms.
Download or read book SDG13 Climate Action written by Federica Doni and published by Emerald Group Publishing. This book was released on 2020-04-28 with total page 93 pages. Available in PDF, EPUB and Kindle. Book excerpt: SDG13 - Climate Action: Combatting Climate Change and its Impacts will consider empirical and science-based analysis to explore a wide range of practical implementation tools and mechanisms, enabling conditions, and monitoring and reporting tools, to demonstrate the potential innovation in implementing SDG13.
Download or read book Sustainability and Corporate Performance in Health Care written by Paolo Candio and published by Springer Nature. This book was released on with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
Download or read book Values at Work written by Daniel C. Esty and published by Springer Nature. This book was released on 2020-10-26 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainable investing is a rapidly growing and evolving field. With investors expressing ever greater interest in environmental, social, and governance (ESG) metrics and reporting, companies face a sustainability imperative and the need to remake their business models to respond to an array of pressing issues including climate change, air and water pollution, racial justice, workplace diversity, economic inequality, privacy, corporate integrity, and good governance. From equities to fixed income and from private equity to impact-investing, investors of all kinds now want to understand which companies will be marketplace leaders in a business future redefined by sustainability. Thus, investment strategies, risk models, financial vehicles, applications, data, metrics, standards, and regulations are all changing rapidly around the world. In an effort to better understand the current status and movement of this dynamic field and to provide a practical reference for the growing pool of investors, financial advisors, companies, and academics seeking information on sustainable investing and ESG reporting, this edited book covers the latest trends, tools, and thinking. It showcases the work of authors from leading companies and academic institutions across a range of vital topics such as financial disclosure, portfolio assessment, ESG metrics construction, and law as well as regulation. Readers of the book will be better able to identify and address the hurdles to moving mainstream capital toward more sustainable companies, investments, and projects.
Download or read book Sustainability Accounting Management Control and Reporting written by Pierre Baret and published by Taylor & Francis. This book was released on 2022-08-08 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting. In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues. Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.
Download or read book Environmental Accounting and Reporting written by Maria-Gabriella Baldarelli and published by Springer. This book was released on 2017-04-05 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Redesigning Organizational Sustainability Through Integrated Reporting written by Fabrizio Granà and published by Routledge. This book was released on 2020-11-25 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the role of accounting and reporting practices, such as corporate and integrated reports, as organizations attempt to represent sustainability. By relying upon the case of a large international oil and gas company and its recent development of integrated reporting, this book argues that the ambiguity of sustainability as a concept, and the impossibility to fully capture it through accounting and reporting practices, does not mean that any attempt to represent it inevitably leads to distortion or obfuscates ‘reality’. Rather, the way in which this concept is presented through accounting and reporting practices can have a constructive effect on the organization through the aspirations that these representations entail. The book demonstrates that accounting and reporting practices, such as integrated reporting, are not expected to offer complete representations of organizations’ sustainability. Rather, these practices offer a number of representations (e.g. graphs, diagrams, tables, grid) that affect the way in which organizations understand and report on sustainability, changing its meaning over time. Finally, this study demonstrates that undefined concepts, such as ‘sustainability’, and practices, such as ‘integrated reporting’, mutually construct each other. The attempt to represent sustainability within the organization and the debates that this process generates, make accounting and reporting practices unfold themselves, and evolve. The book will be of interest to scholars in the field of accounting, management and sustainability, as well as practitioners from a wide array of additional fields, such as planning and control, organizations’ strategy, business ethics, corporate social responsibility and corporate reporting.
Download or read book International Perspectives on Sustainability Reporting written by Amina Mohamed Buallay and published by Emerald Group Publishing. This book was released on 2022-09-16 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: As global concerns grow surrounding the environment, climate, and sustainability, International Perspectives on Sustainability Reporting presents business case studies from different sectors across different regions, highlighting the changing institutional contexts and laws in each country regarding sustainability reporting.
Download or read book Integrated Sustainability Reporting written by Laura Bini and published by Springer Nature. This book was released on 2019-08-19 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Il bilancio di sostenibilit come strumento di rendicontazione aziendale written by Patrizia Tettamanzi and published by goWare & Guerini Next. This book was released on 2022-10-19 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: Il volume nasce con la finalità di contribuire a fare chiarezza sul tema della comunicazione non finanziaria delle aziende. Il percorso inizia con la descrizione dei principali strumenti di rendicontazione in tema di sostenibilità e si focalizza, poi, sul processo di implementazione e sviluppo del principale strumento di comunicazione delle performance ambientali e sociali: il Bilancio di Sostenibilità. Il tema è arricchito dalla trattazione di sei casi aziendali, che consentono di apprezzare la diversità degli approcci sostenibili adottati, con lo scopo di alimentare interessanti riflessioni sul reporting aziendale e, più in generale, sul ruolo delle imprese nell’attuale contesto sociale.
Download or read book Enhancing Market Valuation of ESG Performance written by Laura Mervelskemper and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper studies the effectiveness of a firm's strategy to report on its ESG activities with regard to the extent and direction in which the firm's ESG performance gets valued by capital market investors. It is the first to disentangle the moderating effects of different types of ESG reports on market valuation of ESG performance and to analyze whether following the current integrated reporting trend is worth the effort. Results indicate that ESG performance gets valued more strongly and in the (desired) positive direction when firms publish an ESG report, irrespective of its type (stand-alone or integrated). Furthermore, integrated reporting is associated with superior outcomes compared to a stand-alone report for composite ESG and corporate governance performance. Our findings are important for corporate managers as they help to understand market valuation of ESG performance in dependence of the reporting type and provide guidance for formulating and evaluating the reporting strategy.
