Download or read book Sustainability reporting based on the practical example of Finance in Motion written by Vjollca Berisha and published by GRIN Verlag. This book was released on 2021-08-19 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academic Paper from the year 2021 in the subject Economics - Finance, grade: 1, University of Frankfurt (Main), language: English, abstract: This essay is about the Sustainability reporting based on the practical example of Finance in Motion. Corporate Social Responsibility is a concept defined in such diverse ways that Votaw remarked that “the term is a brilliant one, it means something but not always the same to everyone.” It also changes over time, for instance the ancient Greeks considered integrity to be associated with philanthropy and decency, whilst shareholders of the British East India company rated the business a success, despite the depletion of scarce resources and the use of slave labour in foreign countries, practices perceived as unethical in the 21st century. Contemporary CSR might be associated with socially responsible behaviors, legal responsibility, liability, philanthropy, corporate legitimacy or superior standards of business practice, and social conscience. CSR has also become inextricably linked with sustainability and sustainable development as defined by the World Commission on Environment and Development, and more recently with Environmental Social Governance matters which has a greater focus on legal compliance for firms and investors. The Chartered Finance Institute emphasizes the increasing importance of these non-financial ESG factors to investors selecting growth opportunities but requiring strong evidence of responsible behavior by the firms in which they are prepared to invest. ESG is not a mandatory requirement in financial reporting but has been adopted by many organizations as an integral part of their Annual Report, and disclosed in relation to globally recognized standards, which have been developed for instance the United Nations Social Development Goals, the Global Report Initiative or the Task Force on Climate-related Financial Disclosures. National sustainability codes have also emerged such as the Deutscher Nachhaltigkeitskodex, German Sustainability Code.
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 Accounting for Sustainability written by Anthony G. Hopwood and published by Earthscan. This book was released on 2010 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: If businesses and other organizations are to meet the many and complex challenges of sustainable development, then they all, both public and private, need to embed sustainability considerations into their decision-making and reporting. However, the translation of this aspiration into effective action is often inhibited by the lack of systems and procedures that take sustainability into account. Accounting for Sustainability: Practical Insights will help organizations to address these issues. The book sets out a number of tools and approaches that have been developed and applied by leading organizations to: - embed sustainability into decision-making, extending beyond an organization's boundaries to take into account suppliers, customers and other stakeholders; - measure and link sustainability and financial performance;
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 Sustainable Investing written by Hanna Silvola and published by Springer Nature. This book was released on 2021-06-14 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book reviews the latest methods of sustainable investing and financial profit making and describes how ESG (Environmental, Social, Governance) analysis can identify future business opportunities and manage risk to achieve abnormal returns. Megatrends such as climate change, sustainable development and digitalisation increase uncertainty and information asymmetry and have an impact on the future returns on investments. From a profit perspective, it is largely about how ESG factors affect the long-term value added by companies and the valuation of companies in the financial markets. Although sustainability provides an opportunity for abnormal returns, this phenomenon must be considered in a critical light. The book describes the risks and limitations associated with the accountability and availability of ESG data and tools. This book provides both academic findings and practical models for assessing the sustainability of investees and introduces practical tools and methods to make ESG analysis practice. It focuses on the ESG analysis of equity investments and fund investments in institutional investment organizations and provides a handbook for all investment analysts who are involved with investment decisions. Readers will benefit from understanding the methods, opportunities and challenges that professionals use in their ESG analysis with cases, interviews and practical tools for both institutional and private investors.
Download or read book Navigating Big Finance and Big Technology for Global Change written by Gayle Peterson and published by Springer Nature. This book was released on 2020-10-27 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: The role of big finance and technology in social change is rapidly evolving. This book examines why large financial players are entering the social sector through social finance. Drawing on empirical research, the authors analyse the opportunities this new interest and commitment presents as well as the potential harm that can be done to vulnerable people when beneficiaries are not treated as partners and the social needs of people are not placed at the centre of the investment model. This book introduces a ‘Deliberate Leadership’ framework to help big finance tackle problems with no easy solutions. The book also analyses how current technologies (including blockchain) are being used and the benefits and drawbacks of different features of these technologies from the standpoint of the beneficiary and investor. The authors derive a series of insights into the model of technology for social finance and impact investing. Written as a practical book for students alongside a field book based on an action learning methodology, this volume will be useful to those in social finance and impact investing.
Download or read book Sustainability Reporting written by Chiara Mio and published by Palgrave Macmillan. This book was released on 2024-05-24 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides a comprehensive exploration of the the evolution in sustainability reporting and non-financial disclosure from three perspectives: regulatory, literary, and empirical. First, the book discusses the variety of frameworks and standards, normative sources, and regulatory initiatives aimed at promoting and standardizing sustainability reporting at the international level. Second, the book offers a systematic review of academic literature on sustainability reporting and non-financial disclosure. Third, the book examines the concept of materiality in sustainability reporting and provides an empirical analysis of the quantity and quality of materiality disclosures in sustainability reporting across the globe. The book concludes by discussing future directions for developments in sustainability reporting research and practice, and is relevant to academics, practitioners, and students interested in the intersection of sustainability, corporate reporting, and corporate finance.
Download or read book A Guide to Sustainable Corporate Responsibility written by Caroline D. Ditlev-Simonsen and published by Springer Nature. This book was released on 2022 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book discusses the challenges and opportunities faced by companies in an age that increasingly values sustainability and demands corporate responsibility. Beginning with the historical development of corporate responsibility, this book moves from academic theory to practical application. It points to ways in which companies can successfully manage their transition to a more responsible, sustainable way of doing business, common mistakes to avoid and how the UN Sustainable Development Goals are integral to any sustainability transformation. Practical cases illustrate key points. Drawing on thirty years of sustainability research and extensive corporate experience, the author provides tools such as a Step-by-Step strategic guide on integrating sustainability in collaboration with stakeholders including employees, customers, suppliers and investors. The book is particularly relevant for SMEs and companies operating in emerging markets. From a broader perspective, the value of externalities, full cost pricing, alternative economic theories and circular economy are also addressed.
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
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 Assessment and reporting of environment and climate related risks and impacts on financial markets written by Möllersten, Kenneth and published by Nordic Council of Ministers. This book was released on 2020-04-21 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: Available online: https://pub.norden.org/temanord2020-510/ Abstract [en] Interest in sustainability has gained momentum in the financial sector. It is important to improve understanding about how improved transparency and comparability can be achieved and how the development towards more environmentally and climate-adapted financing can be supported. This report presents a mapping of the methods used for reporting environmental- and climate-related information and evaluating environmental and climate financial risks and impacts, in the Nordic region. Furthermore, the study explores opportunities for Nordic cooperation that could improve transparency and comparability among actors in the region. The report also proposes initiatives that could enhance the capacity to effectively take the 1,5 °C target into account in investment decisions.
Download or read book Financing Sustainability written by Marco Kerste and published by VU Uitgeverij. This book was released on 2011 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability thinking is rapidly gaining traction. It offers an inspiring vision for the future of the world and provides significant business and investment opportunities. Based on insights from over 300 empirical studies, this book explores the possibilities in the field of renewable energy finance, carbon trading, and sustainable investing. In addition, it describes innovative finance mechanisms – such as green bonds and peer-to-peer lending – that may further spur environmental and social sustainability. By taking an empirical, fact-based approach, this book aims to provide investors, business executives, and policymakers with a more thorough understanding of how sustainable finance can create value for business and society. Key words: Sustainable finance, renewable energy finance, cleantech, green investing, sustainable investments, responsible investments, carbon trading, carbon finance, ESG, impact investing.
Download or read book De Gruyter Handbook of Sustainable Development and Finance written by Timothy Cadman and published by Walter de Gruyter GmbH & Co KG. This book was released on 2022-09-19 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning with an exploration of the origins and evolution of sustainable development and finance, this book continues with sections on public and private sector finance and investment for sustainable development, climate finance, and the emerging ‘blue’ economy. A concluding chapter incorporates the recommendations for sustainable finance going forward in the wake of the COVID-19 pandemic and escalating global environmental crisis.
Download or read book Grow the Pie written by Alex Edmans and published by Cambridge University Press. This book was released on 2021-11-11 with total page 541 pages. Available in PDF, EPUB and Kindle. Book excerpt: Should companies be run for profit or purpose? This book shows how they can deliver both-based on rigorous evidence and an actionable framework. This edition, updated to include the pandemic and latest research, explains how managers, investors and citizens can put purpose into practice-and overcome the difficult trade-offs that hold them back.
Download or read book ESG and Responsible Institutional Investing Around the World A Critical Review written by Pedro Matos and published by CFA Institute Research Foundation. This book was released on 2020-05-29 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: This survey examines the vibrant academic literature on environmental, social, and governance (ESG) investing. While there is no consensus on the exact list of ESG issues, responsible investors increasingly assess stocks in their portfolios based on nonfinancial data on environmental impact (e.g., carbon emissions), social impact (e.g., employee satisfaction), and governance attributes (e.g., board structure). The objective is to reduce exposure to investments that pose greater ESG risks or to influence companies to become more sustainable. One active area of research at present involves assessing portfolio risk exposure to climate change. This literature review focuses on institutional investors, which have grown in importance such that they have now become the largest holders of shares in public companies globally. Historically, institutional investors tended to concentrate their ESG efforts mostly on corporate governance (the “G” in ESG). These efforts included seeking to eliminate provisions that restrict shareholder rights and enhance managerial power, such as staggered boards, supermajority rules, golden parachutes, and poison pills. Highlights from this section: · There is no consensus on the exact list of ESG issues and their materiality. · The ESG issue that gets the most attention from institutional investors is climate change, in particular their portfolio companies’ exposure to carbon risk and “stranded assets.” · Investors should be positioning themselves for increased regulation, with the regulatory agenda being more ambitious in the European Union than in the United States. Readers might come away from this survey skeptical about the potential for ESG investing to affect positive change. I prefer to characterize the current state of the literature as having a “healthy dose of skepticism,” with much more remaining to be explored. Here, I hope the reader comes away with a call to action. For the industry practitioner, I believe that the investment industry should strive to achieve positive societal goals. CFA Institute provides an exemplary case in its Future of Finance series (www.cfainstitute.org/research/future-finance). For the academic community, I suggest we ramp up research aimed at tackling some of the open questions around the pressing societal goals of ESG investing. I am optimistic that practitioners and academics will identify meaningful ways to better harness the power of global financial markets for addressing the pressing ESG issues facing our society.
Download or read book OECD Sovereign Borrowing Outlook 2021 written by OECD and published by OECD Publishing. This book was released on 2021-05-20 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edition of the OECD Sovereign Borrowing Outlook reviews developments in response to the COVID-19 pandemic for government borrowing needs, funding conditions and funding strategies in the OECD area.
Download or read book Principles of Sustainable Finance written by Dirk Schoenmaker and published by Oxford University Press, USA. This book was released on 2019 with total page 421 pages. Available in PDF, EPUB and Kindle. Book excerpt: Combining theory, empirical data, and policy this book provides a fresh analysis of sustainable finance. It explains the sustainability challenges for corporate investment and shows how finance can steer funding to certain companies and projects without sacrificing return, speeding up the transistion to a sustainable economy.