The Routledge Handbook Of Integrated Reporting

Author : Charl de Villiers
Publisher : Routledge
ISBN 13 : 1000070352
Total Pages : 487 pages
Book Rating : 4.54/5 ( download)

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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.

Author : Jan Bebbington
Publisher : Routledge
ISBN 13 : 0429620950
Total Pages : 544 pages
Book Rating : 4.59/5 ( download)

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Download or read book Routledge Handbook of Environmental Accounting written by Jan Bebbington and published by Routledge. This book was released on 2021-03-30 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.

Author : Kye Gbangbola
Publisher : Routledge
ISBN 13 : 1000029964
Total Pages : 99 pages
Book Rating : 4.63/5 ( download)

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Download or read book Gold Standard Sustainability Reporting written by Kye Gbangbola and published by Routledge. This book was released on 2020-03-24 with total page 99 pages. Available in PDF, EPUB and Kindle. Book excerpt: This highly practical and concise book shows you how to undertake a reporting process and produce a sustainability report in line with the new standards and frameworks presented by the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI). Fully updated to ensure compliance with the new standards, this second edition shows how to actually produce a sustainability report as well as the key processes in the planning: how to produce a business case; the development of actions plans; process and team leadership; and generating cross-functional buy in. Templates are provided for certain steps in order to simplify the tasks involved at each point in the process. Anyone involved in delivering or developing a process to embed sustainability reporting for an organization will find this book invaluable, for example Chief Sustainability Officers, Chief Financial Officers and Company Secretaries. It will also be of interest to students in the field of sustainability.

Author : Samuel O. Idowu
Publisher : Springer
ISBN 13 : 3030017192
Total Pages : 405 pages
Book Rating : 4.94/5 ( download)

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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.

Author : Laura Girella
Publisher : Routledge
ISBN 13 : 1000366758
Total Pages : 119 pages
Book Rating : 4.54/5 ( download)

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Download or read book Integrated Reporting and Corporate Governance written by Laura Girella and published by Routledge. This book was released on 2021-02-14 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms underpinning the decision to voluntarily adopt non-financial disclosure formats, such as integrated reporting. At institutional level, several national corporate governance codes have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-à-vis the choice to embrace such reporting practices has been subject to a long scrutiny. However, only a little inquiry has so far analysed the influence of corporate governance factors on integrated reporting adoption, quality, and credibility. Accordingly, the aim of the book is to investigate if, and to what extent, corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance. The study carries out an empirical analysis of the professional features of board members at the time of their decision to implement integrated reporting as a new form of company accountability. The work provides innovative insights into the articulated relationships between the quantitative and qualitative composition of corporate boards and the latter’s choice to uptake this advanced form of reporting to represent the wider value creation processes of their organisations.

Author : Charl de Villiers
Publisher : Routledge
ISBN 13 : 1351608851
Total Pages : 170 pages
Book Rating : 4.55/5 ( download)

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Download or read book Sustainability Accounting and Integrated Reporting written by Charl de Villiers and published by Routledge. This book was released on 2017-11-03 with total page 170 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.

Author : Juan Luis Paramio Salcines
Publisher : Routledge
ISBN 13 : 1135011729
Total Pages : 502 pages
Book Rating : 4.27/5 ( download)

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Download or read book Routledge Handbook of Sport and Corporate Social Responsibility written by Juan Luis Paramio Salcines and published by Routledge. This book was released on 2013-07-18 with total page 502 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the role of sport in society becomes ever more prominent and as sports organisations become increasingly influential members of the global community, so it has become more important than ever for sport to consider its wider social responsibilities. The Routledge Handbook of Sport and Corporate Social Responsibility is the first book to offer a comprehensive survey of theories and concepts of CSR as applied to sport, and the social, ethical and environmental aspects of sport business and management. It offers an overview of perspectives and approaches to CSR in sport, examines the unique features of the sport industry in relation to CSR, explores the tools, models, common pitfalls and examples of best practice on which managers can draw, and discusses how CSR and corporate citizenship can be integrated into the sport management curriculum. The book covers every key issue and functional area, including implementation, strategic benefits, communication and corporate image, stakeholder engagement, and the measurement and evaluation of CSR policies and practices, and includes detailed international case studies, from the NBA and the Olympic Games to Japanese soccer. The Routledge Handbook of Sport and Corporate Social Responsibility is important reading for any student, researcher, manager or policy maker with an interest in sport business, management, ethics or development.

Author : Chiara Mio
Publisher : Springer
ISBN 13 : 1137551496
Total Pages : 312 pages
Book Rating : 4.98/5 ( download)

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Download or read book Integrated Reporting written by Chiara Mio and published by Springer. This book was released on 2016-08-11 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a timely addition to the fast-growing international debate on Integrated Reporting, which offers a holistic view of the evolution and practice of Integrated Reporting. The book covers the determinants and consequences of Integrated Reporting, as well as examining some of the most relevant issues (particularly in the context of the United States) in the debate about Integrated Reporting.

Author : Fabrizio Granà
Publisher : Routledge
ISBN 13 : 1000224228
Total Pages : 118 pages
Book Rating : 4.21/5 ( download)

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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.

Author : Jessica Duncan
Publisher : Routledge
ISBN 13 : 0429882785
Total Pages : 481 pages
Book Rating : 4.84/5 ( download)

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Download or read book Routledge Handbook of Sustainable and Regenerative Food Systems written by Jessica Duncan and published by Routledge. This book was released on 2020-08-13 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook includes contributions from established and emerging scholars from around the world and draws on multiple approaches and subjects to explore the socio-economic, cultural, ecological, institutional, legal, and policy aspects of regenerative food practices. The future of food is uncertain. We are facing an overwhelming number of interconnected and complex challenges related to the ways we grow, distribute, access, eat, and dispose of food. Yet, there are stories of hope and opportunities for radical change towards food systems that enhance the ability of living things to co-evolve. Given this, activities and imaginaries looking to improve, rather than just sustain, communities and ecosystems are needed, as are fresh perspectives and new terminology. The Routledge Handbook of Sustainable and Regenerative Food Systems addresses this need. The chapters cover diverse practices, geographies, scales, and entry-points. They focus not only on the core requirements to deliver sustainable agriculture and food supply, but go beyond this to think about how these can also actively participate with social-ecological systems. The book is presented in an accessible way, with reflection questions meant to spark discussion and debate on how to transition to safe, just, and healthy food systems. Taken together, the chapters in this handbook highlight the consequences of current food practices and showcase the multiple ways that people are doing food differently. The Routledge Handbook of Sustainable and Regenerative Food Systems is essential reading for students and scholars interested in food systems, governance and practices, agroecology, rural sociology, and socio-environmental studies.