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.
Table of contents
- Cover
- Series Page
- Title Page
- Copyright
- Dedication
- Preface
- Acknowledgements
-
Part I: An Introduction to Sustainability Performance, Reporting, and Assurance
-
Chapter 1: Introduction to Business Sustainability and Accountability Reporting
- Executive Summary
- Introduction
- The Case for Sustainability
- Current Status of Sustainability and Accountability
- Drivers of Sustainability Initiatives and Practices
- Best Practices of Sustainability Programs
- Principles of Business Sustainability
- Business Sustainability and Corporate Accountability Framework
- Key Performance Indicators
- Emerging Issues in Sustainability Reporting
- Promotion of Sustainability Development, Performance, and Disclosures
- Conclusion
- Action Items
- Notes
- Chapter 2: Brief History of Sustainability Reporting
-
Chapter 3: Business Sustainability and Accountability Initiatives, Reporting, and Assurance
- Executive Summary
- Multiple Bottom-Line Dimensions of Business Sustainability
- Usefulness of Sustainability Information
- The Sustainability Reporting Process
- Sustainability Reporting in Action
- Promotion of Sustainability Reporting
- Future of Sustainability Reporting
- Mandatory versus Voluntary Sustainability Reports
- Sustainability Assurance
- Continuum of Assurance on Sustainability Information
- Internal Controls Relevant to Sustainability Performance
- Sustainability Risk Management
- Conclusion
- Action Items
- Notes
-
Chapter 1: Introduction to Business Sustainability and Accountability Reporting
-
Part II: Dimensions of Sustainability Performance
-
Chapter 4: Sustainability, Corporations, Capital Markets, and the Global Economy
- Executive Summary
- Global Economy and Financial Crisis
- Capital Markets
- Role of Corporations in Society
- Sustainability Information Needs of Investors
- Corporate Reporting
- Recent Initiatives in Corporate Reporting
- Web-Based Corporate Reporting
- Predictive Business Analytics
- Narrative Reporting
- Governance, Risk Management, and Compliance (GRC) Reporting
- Sustainability Reporting
- Conclusions
- Action Items
- Notes
- Chapter 5: Economic Vitality as a Component of Sustainability
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Chapter 6: The Corporate Governance Dimension of Sustainability
- Executive Summary
- Corporate Governance Definition
- Drivers of Corporate Governance
- Global Convergence in Corporate Governance
- Sarbanes-Oxley Act of 2002
- Dodd-Frank Act
- The United Kingdom's Financial Regulatory Framework
- Listing Standards Related to Corporate Governance
- Corporate Governance in the Post-Crisis Era
- Corporate Governance Functions
- Board Committees
- Proxy Voting for Sustainability
- Emerging Corporate Governance Issues and Challenges
- Corporate Governance Reporting and Assurance
- Conclusion
- Action Items
- Notes
- Chapter 7: The Social Dimension of Corporate Sustainability
- Chapter 8: The Ethical Dimension of Sustainability
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Chapter 9: The Environmental Dimension of Sustainability Performance: Government Policy, Societal Forces, and Environmental Management
- Executive Summary
- Introduction
- Emerging Environmental Issues
- Environmental KPIs
- Environmental Regulations in the United States
- Global Environmental Initiatives and Regulations
- European Union Emissions Trading System (EU ETS)
- Carbon Reduction Commitment (CRC)
- California Assembly Bill 32
- Global Progress
- Societal Actors Influencing Corporate Environmental Behavior
- International Organization for Standardization (ISO)
- Environmental Management Systems (EMS)
- Environmental Reporting
- Environmental Assurance and Auditing
- Conclusion
- Action Items
- Notes
-
Chapter 4: Sustainability, Corporations, Capital Markets, and the Global Economy
-
Part III: Emerging Issues in Sustainability Performance, Reporting, and Assurance
-
Chapter 10: Business Sustainability in Action: Global Initiatives and Emerging Issues
- Executive Summary
- Introduction
- Global Initiatives on Business Sustainability
- Social Accountability International (SAI)
- Macro Sustainability Issues
- Climate Change
- Sustainability KPIs
- Business Sustainability in Action
- Lessons Learned from Sustainability
- Emerging Issues in Sustainability
- Conclusion
- Action Items
- Notes
-
Chapter 11: The Future of Business Sustainability: Sustainability Reporting and Assurance
- Executive Summary
- Introduction
- The Emergence of Business Sustainability
- Sustainability Reporting
- Sustainability Assurance
- Sustainability Assurance and Internal Control
- Emerging Trends in Sustainability Reporting
- Sustainability Assurance in Action
- Sustainability Database
- Sustainability Education
- Conclusion
- Action Items
- Notes
-
Chapter 10: Business Sustainability in Action: Global Initiatives and Emerging Issues
- About the Authors
- Index
Product information
- Title: Corporate Sustainability: Integrating Performance and Reporting
- Author(s):
- Release date: November 2012
- Publisher(s): Wiley
- ISBN: 9781118122365
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