Download or read book Integrated Reporting of corporate financial and nonfinancial data Delivering on its promise to contribute to sustainable development written by David Leicht and published by GRIN Verlag. This book was released on 2012-10-25 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2012 in the subject Economics - Other, The Graduate Institute, language: English, abstract: There is wide-spread awareness about the fact that business has caused or aggravated many significant global crises, calling into question the sustainability of our current economy. Proponents of the emerging concept of Integrated Reporting, however, argue that corporations can reverse this trend by reporting their financial information together with information measured in CSR reports about at what costs to environment and society, also called footprint, a corporation has achieved its profits. Such opening up to disclosure, so the argument, creates incentives for corporations to reduce their footprint; and reputation and capital allocation will then reward well-performing, sustainable corporations leading to a dynamic mechanism that will contribute to sustainable development. Such an argumentation is simplistic and does not hold. Property economics establishes that within a property-based economy, corporations are faced with specific economic requirements as a result of the capitalization process, namely requirements to grow and secure profitability across time and competition. Such requirements leave corporations with no option than to subdue social and environmental considerations to their pursuit of profitability. The latter, in return, dictates that corporations use strategies like Integrated Reporting, arguing for voluntary corporate self-regulation in regards to costs imposed on society and environment, in order to shape a regulatory framework that accommodates their ability to respond to economic requirements. Corporations are moreover not likely to voluntarily report on any measure that will threaten their profitability. The concept of Integrated Reporting can not simultaneously be a corporate tool for shaping a specific legal framework that subdues environmental and social considerations; as well as a contribution to sustainable development, at least not as long as the latter is analyzed from an eco-social perspective that requires that economic interests be subdued to social and environmental considerations. Integrated Reporting can, however, play a role in informing society about the footprint of a given corporation if regulation establishes what is to be measured by corporations when disclosing their footprint.

Download or read book Integrated Reporting of Corporate Financial and Nonfinancial Data written by David Leicht and published by . This book was released on 2013-08 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2012 in the subject Economics - Other, grade: -, The Graduate Institute, language: English, abstract: There is wide-spread awareness about the fact that business has caused or aggravated many significant global crises, calling into question the sustainability of our current economy. Proponents of the emerging concept of Integrated Reporting, however, argue that corporations can reverse this trend by reporting their financial information together with information measured in CSR reports about at what costs to environment and society, also called footprint, a corporation has achieved its profits. Such opening up to disclosure, so the argument, creates incentives for corporations to reduce their footprint; and reputation and capital allocation will then reward well-performing, sustainable corporations leading to a dynamic mechanism that will contribute to sustainable development. Such an argumentation is simplistic and does not hold. Property economics establishes that within a property-based economy, corporations are faced with specific economic requirements as a result of the capitalization process, namely requirements to grow and secure profitability across time and competition. Such requirements leave corporations with no option than to subdue social and environmental considerations to their pursuit of profitability. The latter, in return, dictates that corporations use strategies like Integrated Reporting, arguing for voluntary corporate self-regulation in regards to costs imposed on society and environment, in order to shape a regulatory framework that accommodates their ability to respond to economic requirements. Corporations are moreover not likely to voluntarily report on any measure that will threaten their profitability. The concept of Integrated Reporting can not simultaneously be a corporate tool for shaping a specific legal framework that subdues environmental and social considerations; as well as a contribution to sustai

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 Integrated Reporting of Corporate Financial and Nonfinancial Data written by David Leicht and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Integrated Reporting written by Cristiano Busco and published by Springer Science & Business Media. This book was released on 2013-11-27 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.

Download or read book Integrated Reporting and Performance Measurement Systems written by Bogusława Bek-Gaik and published by Taylor & Francis. This book was released on 2023-11-15 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the development of innovative approaches to strengthen accountability and the quality of integrated reporting disclosures, stakeholders are increasingly demanding more objective and unambiguous data. Therefore, the use of non-financial performance measures that assist in collecting comparable information and the verification thereof by independent experts can help to establish trust in a firm’s communication with its stakeholders. Certainly, non-financial information should complement mandatory financial reporting to go beyond traditional financial ratios and link them to non-financial risks and achievements. This book examines the possibility of using information provided by performance measurement systems in the process of preparing integrated reports. It presents an overview of the integrated report from the supply side, which undoubtedly affects the quality and usefulness of the information presented as well as enhances the manner in which the data and analyses are suitable for independent assessment. The book looks at the ways in which various groups of stakeholders - management; those who prepare non-financial reports; investors - influence the scope of the key performance indicators (KPIs) used for integrated reporting purposes, and what categories of KPIs are the most significant. Further, it analyzes which performance measurement systems provide information for the different components of integrated reports. The book is interdisciplinary, its thematic scope is at the intersection of accounting, business reporting, and business management, and thus it provides an important source of knowledge for students, scholars, and researchers of economics, finance, and management. It will also be a valuable guide for those preparing integrated reports or other forms of non-financial reporting.

Download or read book Understanding Integrated Reporting written by Carol Adams and published by Routledge. This book was released on 2017-09-08 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: Integrated Reporting is the big new development in corporate reporting that everyone is talking about. Why? Quite simply, Integrated Reporting marks a paradigm shift in the way companies and other organizations think about business models and the creation of value. Integrated Reporting promotes long term thinking about value-creation and stewardship across a broad base of interdependent capitals – financial, manufactured, human, intellectual, natural, and social and relationship.With updated references and case studies to take account of the latest developments in Integrated Reporting, this book provides a practical and expert distillation of for IR professionals.Internationally renowned sustainability reporting expert and accountant Dr Carol Adams explains in simple terms what is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for IR and insights and best practice examples from leading integrated reporters. Integrated Reporting is not just for companies.This book demonstrates how integrated thinking and IR can benefit many other organizations whose success and influence depends on relationships and partnerships.

Download or read book Integrated Reporting IR for Sustainability written by Ki-Hoon Lee and published by Springer Nature. This book was released on 2023-10-24 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book presents a rich collection of research studies on the theory and practice of corporate integrated reporting (IR) in South Asia. South Asia is emerging to compete in the world marketplace and one of fast economically growing regions to contribute to the global economy. As the region’s economic development accelerates, balancing economic and environmental development appears as a key sustainability challenge for governments, investors, consumers, and local communities. Companies in South Asia region are therefore increasingly challenged to reduce their environmental impacts and to contribute to sustainable development. This book includes valuable contributions of advanced research, concepts, applications, developments and case studies on corporate IR and sustainability accounting in South Asia and the roles of different professional accounting bodies to strength corporate sustainability and build capacity in the South Asian Region.

Download or read book Global Perspectives on Frameworks for Integrated Reporting Emerging Research and Opportunities written by Dragu, Ioana and published by IGI Global. This book was released on 2017-11-30 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: Organizations rely on annual reports to communicate their value and create a sense of corporate community. Assessment of these communications is integral in determining the amount of relevant information disclosed. Global Perspectives on Frameworks for Integrated Reporting: Emerging Research and Opportunities is a critical scholarly resource that examines the characteristics of communications released by organizations, and evaluates the compliance with the model proposed. Featuring coverage on a wide range of topics such as corporate citizenship, country-specific indicators, and modeling relations, this book is geared toward academicians, researchers, and students seeking current research on the application of integrated reporting models in relevant organizations.

Download or read book Implementing Integrated Reporting written by Cristiana Bernardi and published by Springer Nature. This book was released on 2020-02-29 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability, the environment, corporate accountability, social justice, integration – these are the buzzwords of our century. This book takes readers on a journey through the landscape of standard-setting giants and corporate reporting paradigms through the eyes of two companies that have taken very different paths toward integrated thinking. Both stories provide new insights into the transition to integrated reporting, as envisaged by the International Integrated Reporting Council (IIRC), and how integrated reporting is reshaping our views on transparency. However, the top-down approach adopted in studies of integrated reporting in practice has left many questions unanswered: Is it effective? How does it evolve into established practice? Is it just another management fad? This bottom-up critique answers all these questions and one more: Could integrated reporting become the corporate reporting norm? We shall see. Given its depth of coverage, the book appeals to IIRC academic community, participants in integrated reporting networks, and others interested in integrated reporting.

Download or read book Integrated Reporting Management written by Sean Stein Smith and published by CRC Press. This book was released on 2018-11-09 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt: Integrated reporting in corporate communication is a process that results in improved communication, most visibly an ‘integrated report,’ about value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance, and prospects lead to the creation of value over the short, medium, and long term. It represents the integrated summarization of a company’s performance in terms of both financial and other relevant information. Integrated reporting provides greater context for performance data, clarifies how relevant information fits into operations or a business, and may help make decision making better in the long-term. The aim and scope of this book is to provide readers with an overview and analysis of the topics of both integrated financial reporting and a multiple capital model. Analyzing this topic through both a qualitative and quantitative framework, this important business topic is introduced and framed in the context of current market trends, while also including implications for business management professionals. This book provides a thorough examination of the topics of integrated reporting, management ramifications, and opportunities for management professionals. This easy to read and understand book provides numerous take away points, action items and implications. It includes real world examples, sources where more information can be obtained, and direct cause-to-effect examples, making it a valuable resource for readers.

Download or read book Accounting and Corporate Reporting written by Soner Gokten and published by BoD – Books on Demand. This book was released on 2017-09-20 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".

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 Business Sustainability written by Zabihollah Rezaee and published by Routledge. This book was released on 2017-09-08 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business sustainability has advanced from greenwashing and branding to being a business imperative. Stakeholders, including shareholders, demand, regulators require, and companies now need to report their sustainability performance. No longer is this a choice for businesses. A decade ago, fewer than 50 companies released sustainability reports, and now more 8,000 global public companies disclose sustainability performance information on some or all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance, and this trend is expected to continue. Indeed, more than 6,000 European public companies would be required to disclose their environmental, social, governance and diversity information for their 2017 reporting year. However, the proper determination of sustainability performance, accurate and reliable reporting and independent assurance of sustainability information remain major challenges for organizations of all types and sizes. Through reading this book, you will: Identify sustainability strategies to create innovation in new products, services, energy-efficiency, environmental facilities and green initiatives. Understand the role and responsibilities of all participants in the corporate reporting process, including directors, officers, internal auditors, external auditors, legal counsel, and investors. See ways to improve public trust, investor confidence, business reputation, employee satisfaction, corporate culture, social responsibility and environmental performance. Learn all five economic, governance, social, ethical and environmental (EGSEE) dimensions of sustainability performance separately and their integrated and interactive effects on achieving the goal of creating sustainable value for all stakeholders, including shareholders. Learn how to adopt best practices in sustainability development and performance, and deliver effective integrated sustainability reporting and assurance.

Download or read book Better Corporate Reporting written by Carol Adams and published by Routledge. This book was released on 2017-09-29 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: Better Corporate Reporting outlines the latest frameworks for enhancing non-financial and sustainability reporting. It shows you how to integrate non-financial data into your reporting and overall strategy, creating long-term value, trust and transparency. It includes guides to: the International Integrated Reporting Council's new framework; the Global Reporting Initiative's G4 framework; and a detailed look at the concept at the heart of both of these new frameworks, materiality. It is the compilation of 3 bestselling sustainability guides on sustainability reporting.Understanding Integrated Reporting provides a practical and expert distillation of the new IR framework released by the International Integrated Reporting Council in December 2013. It explains what IR is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for IR and insights and best practice examples from leading integrated reporters. The Global Reporting Initiative (GRI) G4 Sustainability Reporting Framework was launched in May 2013. In Understanding G4, corporate reporting veteran Elaine Cohen presents an easy-to-follow review of everything any organization needs to know to decide whether to use the G4 Framework and if so, how. Materiality is the lynch-pin that can align your sustainability initiatives with your overall strategy. Making Sustainability Matter shows you how to identify your organization's most material sustainability issues, allocate resources to sustainability initiatives for optimal returns; connect your communications and reporting to materiality, and; clarify which issues are important to your stakeholders. Materiality is a core concept in both the GRI's new G4 framework the IIRC's new Integrated Reporting framework.

Download or read book Emerging Trends in Accounting Financial Reporting Integrated Reporting Sustainability Reporting written by Abhishek N and published by . This book was released on 2020-09-03 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present book provides the detailed knowledge on emerging trends in accounting particularly in the context of financial reporting. The present corporate reporting environment is having various dynamic mode for reporting and communicating business and financial information to endusers. The popular way to report the business and financial information XBRL. XBRL helps the firm to communicate the business and financial information in a standard manner with greater accuracy and efficiency. Today apart from financial information non-financial information is also getting more prominence so nowadays the concept of integrated reporting and sustainability reporting getting more popularity. This book gives in detailed knowledge on these aspects.

Download or read book The Notorious ESG written by Vasuki Shastry and published by Emerald Group Publishing. This book was released on 2023-09-04 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environment, Social, Governance (ESG) has become the noun, verb, and adjective of the modern business era. Faced with societal and regulatory pressure, big business in America, Asia, and Europe has been forced to define and articulate ESG goals to combat climate change and save the planet.