Impact of Sustainability Reporting on Financial Performance and Shareholder Value Creation for Indian Corporates PDF Download

Author: Dr. SHILPA S. MOTWANI
Publisher: Archers & Elevators Publishing House
ISBN: 9386501554
Category : Antiques & Collectibles
Languages : en
Pages : 229

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Author: Laura Bini
Publisher: Springer Nature
ISBN: 3030249549
Category : Business & Economics
Languages : en
Pages : 150

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Book Description
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.

Author: Zabihollah Rezaee
Publisher: Routledge
ISBN: 1351284266
Category : Business & Economics
Languages : en
Pages : 257

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Book Description
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.

Author: Robert G. Eccles
Publisher: John Wiley & Sons
ISBN: 0470615826
Category : Business & Economics
Languages : en
Pages : 168

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Book Description
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.

Author: Zabihollah Rezaee
Publisher: John Wiley & Sons
ISBN: 1119502314
Category : Business & Economics
Languages : en
Pages : 432

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Book Description
Get familiar with business sustainability in Asia Business Sustainability in Asia offers 12 chapters that cover different aspects of business sustainability with a keen focus on its implications in Asia. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, assurance functions, and corporate governance education will be interested in this book. It examines business sustainability performance, reporting and assurance and their integration into strategy, governance, risk assessment, performance management, and the reporting process of disclosing governance, ethics, social, environmental, and economic sustainable performance. The book also highlights how people, businesses, and resources collaborate in a business sustainability and accountability model. • Develop an awareness and understanding of the main themes, perspectives, frameworks, and issues pertaining to corporate governance and business sustainability in Asia • Covers a variety of issues relevant to business sustainability in Asia • Authored by an expert who has written extensively on the subject • Understand why organizations worldwide recognize the importance of sustainability performance If you’re a business leader, executive, auditor, or student looking to familiarize yourself with this emerging subject, Business Sustainability in Asia has you covered.

Author: Anurodh Godha
Publisher:
ISBN: 9781526405531
Category : Economic development
Languages : en
Pages :

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Book Description
Sustainable development implies development that meets the need of the present generation without compromising the ability of future generations to meet their own needs. As a result of the global upsurge of interest in sustainable development, the sustainability reporting system has emerged. Sustainability reporting enables the creation of long-term value for organizations. It is forward-looking and includes quantitative and qualitative reporting measures. It is a key platform for communicating the organizations economic, social, environmental and governance performance, reflecting positive and negative impacts. It can be undertaken by all types, sizes and sectors of organizations. Through the Global Reporting Initiative (GRI) Sustainability Reporting Framework, the GRI works to increase the transparency and exchange of sustainability-related information. The present study conceptually reviews sustainability reporting and its benefits for the entities. Here, an attempt has been made to examine the development in the Indian regulatory environment for sustainability reporting along with finding out trend, application level and status of the sustainability reporting practice of Indian entities as per the GRI reporting framework. The findings reveal that the development of the corporate governance standard is maturing in India. Amendments in laws and changes in the regulatory mechanism are creating pressure on entities to respond to and communicate for their sustainability concerns. With globalization, Indian companies are increasingly realizing that they have much to lose by not following sustainability reporting. In fact, many respected companies already get their sustainability reports audited by a third party to ensure its credibility. Sustainability reporting is therefore a vital step of managing change towards a sustainable global economyone that combines long-term profitability with environmental care and social justice.

Author: Ann Brockett
Publisher: John Wiley & Sons
ISBN: 1118238060
Category : Business & Economics
Languages : en
Pages : 218

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Book Description
Invaluable guidance for complete integration of sustainability into reporting and performance management systems Global businesses are under close scrutiny from lawmakers, regulators, and their diverse stakeholders to focus on sustainability and accept responsibility for their multiple bottom line performance. Business Sustainability and Accountability examines business sustainability and accountability reporting and their integration into strategy, governance, risk assessment, performance management and the reporting process. This book also highlights how people, business and resources collaborate in a business sustainability and accountability model. Looks at business sustainability and accountability reporting and assurance and their incorporation into the reporting process Focuses on how the business sustainability and accountability model are impacted by the collaboration of people, business, and resources Presents laws, rules, regulations, standards and best practices relevant to business sustainability performance, reporting and assurance Organizations worldwide recognize the importance of all five EGSEE dimensions of sustainability performance and accountability reporting. However, how to actually assess sustainability risk, implement sustainability reporting, and obtain sustainability assurance remain a major challenge and best practices are evolving. Straightforward and comprehensive Business Sustainability and Accountability hits on all of the hottest topics around sustainability including multiple bottom line (EGSEE) performance and reporting, related financial and non-financial key performance indicators (KPIs), business social responsibility and environmental reporting.

Author: Péter Horváth
Publisher: Springer
ISBN: 3319525786
Category : Business & Economics
Languages : en
Pages : 222

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Book Description
This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among businesses that claim to adhere to certain social, environmental and economic standards. While it can be observed that sustainability reporting is widely practiced in Western and Northern European countries, only few studies have been conducted on this topic in the CEE region. Drawing on a major empirical study involving researchers from 10 different CEE countries, this book addresses the status quo of sustainability reporting, outlines future prospects and provides essential recommendations for practitioners.

Author: Ki-Hoon Lee
Publisher: Springer Nature
ISBN: 3031418336
Category : Science
Languages : en
Pages : 440

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Book Description
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.

Author: Joel Diener
Publisher: GRIN Verlag
ISBN: 3668022615
Category : Business & Economics
Languages : en
Pages : 10

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Book Description
Seminar paper from the year 2015 in the subject Business economics - Business Management, Corporate Governance, grade: 1,0, Catholic University Eichstätt-Ingolstadt, course: Seminar Sustainable Entrepreneurship, language: English, abstract: The need to move to a more sustainable economy is understood by the management, employees, customers, investors and other stakeholders. But it is especially the investors viewpoint that influences the policy of the company. Therefore their perspective on sustainability has a high relevance. In a report from 2006 the United Nations Environmental Program Finance Initiative (UNEP FI) defines sustainability from an entrepreneurial point of view. It is “a business approach that creates long-term shareholder value by embracing opportunities and managing risks derived from economic, environmental and social developments.”