Download or read book ESG Reporting in Corporate Communication written by Michael Neumann and published by Springer. This book was released on 2024-10-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book illustrates the challenges posed by the highly complex ESG regulation to corporate communication—and how they can be overcome. Starting from the year 2024, the requirements for Environmental, Social, and Governance (ESG) reporting will be significantly increased. The Corporate Sustainability Due Diligence Directive (CSDDD or CS3D) of the EU mandates that more companies of all sizes provide detailed explanations about the compatibility of their business models with ESG standards. This new era of corporate reporting must be tackled collaboratively by experts in corporate communication, investor relations, and accounting. The goal is to enhance the persuasiveness, reach, and crisis-resilient narrative of ESG reporting. The authors explain which aspects and perspectives are particularly crucial in this context, and how corporate leaders can continuously reassess and balance their speech and actions.

Download or read book The Evolution of Corporate Disclosure written by Alessandro Ghio and published by Springer Nature. This book was released on 2020-04-02 with total page 183 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical analysis of the evolution of corporate disclosure. Building upon prior academic literature, it assesses the most important changes in mandatory corporate disclosure, the growing relevance of social and environmental disclosure, and revolutionary new forms of corporate communication, in particular social media. It also includes empirical analyses that shed further light on the impact of voluntary communication, i.e. social and environmental reporting and corporate social media communication, on managerial and investment decisions. Lastly, it discusses new directions for accounting and corporate governance research on the theoretical and empirical challenges of corporate disclosure. Offering a wealth of relevant and timely advice, the book will help regulators design policies that allow businesses to overcome current and emerging economic, social, and technological challenges.

Download or read book Integrated Reporting written by Samuel O. Idowu and published by Springer. This book was released on 2019-01-04 with total page 405 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.

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 Communicating Corporate Social Responsibility written by and published by Emerald Group Publishing. This book was released on 2014-02-07 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a groundbreaking collection of themed chapters in the emerging field of Corporate Social Responsibility (CSR) Communication. Via an international approach, these chapters explore the theory, practice, and issues involved in communicating CSR and make for fascinating reading.

Download or read book Environmental Social and Governance ESG Reporting Basics written by Goman Chong 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 Just a Paper Tiger The Exploration of Sustainability Reporting as a Corporate Communication Instrument written by Fani Cahyandito and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: One corporate communication instrument which is now gaining its popularity is the sustainability reporting. The advantages and possibilities of communicating with a sustainability report (SR) are often discussed in a more theoretical view, but a few empirical analyses regarding this are now being conducted. This paper concentrates on the empirical analyses of communication process between companies and their stakeholders with the help of SR. The questions that emerge in this regard are: Who reads sustainability reports? Can sustainability reporting be an all-purpose tool in the effort to attract and manage the interests of various stakeholder groups? Or is it just a matter of joining the trend by producing sustainability reports rather than finally using them to achieve corporate goals?The results of the research show that the communication with an SR can only be successful, not only by producing a detailed, clear and structured report, but also most importantly by improving the engagement with the SR.

Download or read book Investor Relations and ESG Reporting in a Regulatory Perspective written by Poul Lykkesfeldt and published by Springer Nature. This book was released on 2022-08-15 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: Investor Relations and ESG Reporting in a Regulatory Perspective is a comprehensive and detailed practical guide for financial market participants, focusing on the stock market, written for practitioners by practitioners. The main themes of the book include the challenging integration of investor relations (IR) and the non-financial reporting of environmental, social and governance (ESG). Further, the book provides a comprehensive overview of the complex regulatory framework of the European Union (EU) related to the financial markets, including the expected global trends in this area. This includes financial legislation such as MiFID II, MiFIR and MAR along with non-financial legislation like the EU’s taxonomy, CSRD and SFDR. In addition, this book explores the non-financial reporting standards of GRI, TCFD, CDSB, IBC, SASB, IRRC and the upcoming ISSB, and discusses the UN’s Sustainable Development Goals (SDGs). In addition, the book provides a practical guide regarding IR in special situations, e.g. in connection with takeover response manuals, M&A, investor activism, initial public offerings (IPOs), as well companies’ collaboration with e.g. investment banks and corporate finance advisers, financial PR and IR advisers in such situations. The suggested audience of the book includes board members and senior management of in particular listed companies, and companies considering an IPO; professionals working in the fields of IR, ESG and communications; institutional and retail investors; private equity executives; venture capitalists; investment bankers; legal practitioners; accountants and auditors; financial journalists; and politicians. Finally, university and business students may benefit from an insight into the dynamics of the financial markets and the direction they are moving, a possible inspiration for choosing a future career.

Download or read book Theoretical Insights on Integrated Reporting written by Mark Anthony Camilleri and published by . This book was released on 2018 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: PurposeCorporations and large entities are increasingly disclosing material information on their financial and non-financial capitals in integrated reports (IR). The rationale behind their IR is to improve their legitimacy with institutions and stakeholders, as they are expected to communicate on all aspects of their value-creating activities, business models and strategic priorities. In this light, the purpose of this paper is to trace the theoretical underpinnings that have led to the organizations' environmental, social and governance (ESG) disclosures, and explain the purpose of integrated thinking and reporting.Design/methodology/approachFollowing a review of relevant theories in business and society literature, this contribution examines the latest developments in corporate communication. This research explores the GRI's latest Sustainability Reporting Standards as it sheds light on IIRC's.

Download or read book Corporate Communication written by Joep Cornelissen and published by SAGE Publications Limited. This book was released on 2023-10-14 with total page 383 pages. Available in PDF, EPUB and Kindle. Book excerpt: This popular, market-leading textbook for corporate communication continues to be the authoritative and definitive textbook for students and educators. The text has been fully updated to include: • changes to the workplace in light of the Covid-19 pandemic and its impacts on employee communication via platforms such as Zoom and Microsoft Teams • the ongoing impacts of digital disruption and transformation on corporate communication at the advent of the ‘metaverse’ and alongside consideration of popular newer social media such as TikTok • the increasing focus on sustainability and the United Nations’ Sustainable Development Goals (SDGs); societal impact, purpose and corporate social responsibility; and the importance of social justice and inclusion within organizations and how these relate to organizational communication New case studies include Black Lives Matter (Starbucks); surveillance capitalism (Facebook); diversity and inclusion (Microsoft); and hybrid working (British Airways). This textbook is essential reading for communication courses including: corporate communication; organizational communication; management communication; strategic communication; and public relations. Joep Cornelissen is Professor of Corporate Communication and Management at Rotterdam School of Management, Erasmus University.

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 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 Attestation Engagements on Sustainability Information Including Greenhouse Gas Emissions Information written by AICPA and published by John Wiley & Sons. This book was released on 2017-09-25 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: New Authoritative Guide for SSAE No. 18 and Sustainability Organizations are increasingly seeking to add credibility to sustainability information: According to the CFA Institute, 73 percent of portfolio managers and research analysts surveyed take sustainability matters into account when making investment decisions and 69 percent believe it is important that such information be subject to independent assurance. This new guide will assist CPAs with interpreting and applying the clarified attestation standards (SSAE No. 18) when performing examination or review engagements on sustainability information. Note: This guide supersedes AICPA Statement of Position (SOP) 13-1, Attest Engagements on Greenhouse Gas Emissions Information. The content of that SOP has been updated for the clarified attestations standards and included in the guide.

Download or read book Voluntary to Mandatory ESG Reporting written by Peter Yeoh and published by Kluwer Law International B.V.. This book was released on 2024-08-13 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on the impacts of environmental, social, and governance (ESG) matters, companies, financial institutions, and regulators are continually seeking sustainability-driven models and standards on ESG themes in the sourcing, design, and provision of products and services. This welcome and thoroughly researched book, by a well-known authority in corporate and financial services law, engages with developments in ESG soft and hard law as business responsibility shades into business accountability. The author offers a sweeping, in-depth consideration of the current and future role of ESG reporting and compliance, encompassing such issues and topics as the following: purpose and forms of regulation for non-financial reporting; mandatory ESG reporting implementation issues; role of the company board; recognition of threats posed by ‘greenwashing’ and similar tactics; clean energy versus sustainable supply chains; limits and weaknesses of ESG reporting; help from AI and other software solutions; and progress in the global quest for a universal ESG reporting standard. Although some companies retain their social and political licences to operate and thwart ESG, robust data and persuasive contentions worldwide show that deliberations on how best to promote global sustainability in the long term have become standard business practice. Accordingly, this book clearly demonstrates how including ESG in business decisions ultimately contributes to stable and predictable markets. Its insights and guidance will be greatly appreciated by all those needing to engage with ESG reporting, whether lawyers, investors, regulators, business stakeholders, or academics.

Download or read book Sustainability Reporting and Communications written by Alan S. Gutterman and published by Business Expert Press. This book was released on 2020-12-08 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is intended to be a practical introduction to sustainability reporting and communications that begins by discussing material legal and regulatory considerations and the some of the major sustainability reporting frameworks and then continues with detailed illustrations of how companies might create and distribute their sustainability reports and develop and implement their CSR communications strategies. In order to know whether or not the corporate social responsibility (CSR) initiative and its related commitments are actually improving the company’s performance, it is necessary to have in place procedures for reporting and verification, each of which are important tools for measuring change and communicating those changes to the company’s stakeholders. While certain CSR and corporate sustainability disclosures have now become minimum legal requirements in some jurisdictions, in general such disclosures are still a voluntary matter and companies have some leeway as to the scope of their disclosures and how they are presented to investors and other stakeholders. This book is intended to be a practical introduction to sustainability reporting and communications that begins by discussing material legal and regulatory considerations and the some of the major sustainability reporting frameworks and then continues with detailed illustrations of how companies might create and distribute their sustainability reports and develop and implement their CSR communications strategies.

Download or read book Corporate Sustainability Reporting A New Approach for Stakeholder Communication written by Fani Cahyandito and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Are the sustainability reports that are produced to date by companies already effective as a communication instrument between company and stakeholders to improve company image and strengthen the relationship between them? Is it only about the appearance and contents of the report that influence the effectiveness of sustainability reporting? The empirical studies unfortunately show that presently, sustainability report has not yet become an effective communication tool. This book gives an overview of what causes a sustainability report to be ineffective and what efforts should the company take to handle this problem.

Download or read book Sustainable Performance in Business Organisations and Institutions Measurement Reporting and Management written by Joanna Dyczkowska and published by Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu. This book was released on 2023-09-21 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: