Determinants of Level of Sustainability Report
Determinants of Level of Sustainability Report

Author: Clement Lamboi Arthur, PhD

Publisher: Xlibris Corporation

Published: 2018-01-26

Total Pages: 142

ISBN-13: 1543488536

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This book examines the determinants of the level of sustainability reports of mining companies in Ghana in the absence of regulatory and statutory requirements. It adopted the use of content analysis by probing the question of whether there is an effect of factors such as size, growth rate, profitability, efficiency, gearing ratio, working capital ratio, age, and complexity of the mining companies on the level of disclosure in sustainability report. The book also reviewed some of the traditional theories used in the accounting literature to examine sustainability reporting practices. The book also provides insights into the various sustainability reporting initiatives.

Financial Management and Risk Analysis Strategies for Business Sustainability
Financial Management and Risk Analysis Strategies for Business Sustainability

Author: Enríquez-Díaz, Joaquín

Publisher: IGI Global

Published: 2021-04-02

Total Pages: 320

ISBN-13: 1799876365

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In light of the Sustainable Development Goals, sustainability is a factor to consider for understanding the changes that are coming in the business world and in different areas of management. Companies must reorient their business objectives towards sustainable and responsible production for the environment and society. In this context of change, it is important to open the debate and obtain more thorough knowledge on how companies should change their leaderships strategies and carry out their financial planning, as well as analyze the risk of their clients and innovative projects that respect the environment. Financial Management and Risk Analysis Strategies for Business Sustainability proposes a series of practical and theoretical perspectives on how the business world has to evolve to adapt to the new situation the world has reached due to undeniable climate change forcing businesses to redefine their productive processes and internal organization. Topics highlighted include financial management procedures, corporate social responsibility, risk analysis, financial literacy, and innovation in sustainability and sustainable development. This book is a useful reference source for managers, executives, engineers, business professionals, financial analysts, researchers, academicians, and students in the areas of management, human resources, accounting and finance, taxation, environmental economics, and some engineering areas.

Corporate Social Responsibility Reporting in Developing Countries
Corporate Social Responsibility Reporting in Developing Countries

Author: Ataur Rahman Belal

Publisher: Routledge

Published: 2016-05-13

Total Pages: 183

ISBN-13: 1317159349

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Historically, the study of corporate social responsibility (CSR) reporting has largely been within the context of Western economies. However, in the wake of highly publicized incidents such as Bhopal and the struggle of the Ogoni people in Nigeria, many large corporations now claim to be taking steps to improve their environmental and social performance within developing countries. Using the lens of stakeholder theory, this book examines whether the current practice of CSR reporting in developing countries is motivated by a desire to discharge accountability to all relevant stakeholders or whether it is being driven by the imperative of advancing corporate economic interests. While concepts like CSR reporting have become more fashionable, they vary widely in different national contexts; this book therefore clarifies the types and roles of CSR reporting and the underlying corporate motivations. The author considers the current CSR reporting practices in a number of developing countries, with particular attention given to illuminating a case study of Bangladesh.

Sustainability Reporting in Central and Eastern European Companies
Sustainability Reporting in Central and Eastern European Companies

Author: Péter Horváth

Publisher: Springer

Published: 2017-06-12

Total Pages: 236

ISBN-13: 3319525786

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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.

Sustainability Accounting and Reporting
Sustainability Accounting and Reporting

Author: Stefan Schaltegger

Publisher: Springer Science & Business Media

Published: 2006-09-14

Total Pages: 704

ISBN-13: 1402049749

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This is the fourth in a series publishing the best contributions on environmental management accounting (EMA) from around the world. This volume brings together international examples of leading thinking and practice in this rapidly developing area. This is the most comprehensive volume to date covering theory, practice and case studies on sustainability accounting and reporting. It covers tools, frameworks, concepts as well as case studies and empirical analysis.

Communities in Action
Communities in Action

Author: National Academies of Sciences, Engineering, and Medicine

Publisher: National Academies Press

Published: 2017-04-27

Total Pages: 583

ISBN-13: 0309452961

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In the United States, some populations suffer from far greater disparities in health than others. Those disparities are caused not only by fundamental differences in health status across segments of the population, but also because of inequities in factors that impact health status, so-called determinants of health. Only part of an individual's health status depends on his or her behavior and choice; community-wide problems like poverty, unemployment, poor education, inadequate housing, poor public transportation, interpersonal violence, and decaying neighborhoods also contribute to health inequities, as well as the historic and ongoing interplay of structures, policies, and norms that shape lives. When these factors are not optimal in a community, it does not mean they are intractable: such inequities can be mitigated by social policies that can shape health in powerful ways. Communities in Action: Pathways to Health Equity seeks to delineate the causes of and the solutions to health inequities in the United States. This report focuses on what communities can do to promote health equity, what actions are needed by the many and varied stakeholders that are part of communities or support them, as well as the root causes and structural barriers that need to be overcome.

Corporate Governance
Corporate Governance

Author: Samuel O Idowu

Publisher: Springer Science & Business Media

Published: 2014-04-11

Total Pages: 401

ISBN-13: 3642451675

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This book brings together a representative collection of perspectives on the way how corporate governance is being aligned with the social responsibility of an organization and the accountability of its management both in large corporations and in medium sized businesses. Examples are given from various industries and branches as well as from different countries and regions across the globe. All examples are commented and explained in detail. Written by a group of selected academic teachers this book is suitable for adoption as a resource for a case driven approach to teaching "Corporate Governance" courses at an upper undergraduate or graduate level.

Stakeholder Engagement and Sustainability Reporting
Stakeholder Engagement and Sustainability Reporting

Author: Marco Bellucci

Publisher: Routledge

Published: 2018-07-27

Total Pages: 158

ISBN-13: 1351243934

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In a context of growing social and environmental concerns, the role of large enterprises and corporations in encouraging sustainability has drawn increasing attention in recent years. Both academic debates and public-opinion research have called into question the extended responsibilities of firms in our increasingly inter-connected world. By studying issues associated with the greatest challenges mankind is currently facing — from climate change to social exclusion — the scientific community is aware of the need to account for the actions and agendas of companies, especially large ones. They are becoming important global political actors with great power, but also unprecedented responsibilities. With this in mind, the authors believe that it is more important than ever that large enterprises, on the one hand, take into account the opinion of their stakeholder while defining their strategies and, on the other hand, disclose material and relevant information on their ability to contribute to sustainability while delivering value for all of their stakeholders. A consensus is being reached on the responsibility of large enterprises to report in a triple bottom perspective — not only on their financial performances, but also on their social and environmental outcomes. Consequently, it is important to understand what elements organizations need to report on in order to provide stakeholders with relevant and comprehensive sustainability reports. Against this background, this book presents a significant and original contribution, both empirically and theoretically, to the social and environmental accounting literature by studying the various features of stakeholder engagement in sustainability reporting.

Sustainable Entrepreneurship
Sustainable Entrepreneurship

Author: Christina Weidinger

Publisher: Springer Science & Business Media

Published: 2013-08-13

Total Pages: 319

ISBN-13: 3642387535

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Sustainable Entrepreneurship stands for a business driven concept of sustainability which focusses on increasing both social as well as business value - so called Shared Value. This book shows why and how this unique concept has the potential to become the most recognised strategic management approach in our times. It aims to point out the opportunities that arise from putting sustainable entrepreneurship into practice. At the same time, this book is a wake-up call for all those companies and decision makers who underestimated Sustainable Entrepreneurship before or who are simply not aware of its greater dimension. Well structured chapters from different academic and business perspectives clearly outline how Sustainable Entrepreneurship contributes to solving the world's most challenging problems, such as Climate Change, Finance Crisis and Political Uncertainty, as well as to ensuring business success. The book provides a framework of orientation where the journey might go: What can a successful concept of SE look like? What are the key drivers for its realisation? What is the role of business in shaping the future of our society? The book also presents best practices and provides unique learnings as well as business insights from the international Sustainable Entrepreneurship Award (www.se-award.org). The Sustainable Entrepreneurship Award (short SEA) is an award for companies today who are thinking about tomorrow by making sustainable business practices an integral part of their corporate culture. Companies that receive the SEA are being recognised for the vision they have shown in combining economic and sustainable responsibility.

Poverty in the Philippines
Poverty in the Philippines

Author: Asian Development Bank

Publisher: Asian Development Bank

Published: 2009-12-01

Total Pages: 188

ISBN-13: 9292547410

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Against the backdrop of the global financial crisis and rising food, fuel, and commodity prices, addressing poverty and inequality in the Philippines remains a challenge. The proportion of households living below the official poverty line has declined slowly and unevenly in the past four decades, and poverty reduction has been much slower than in neighboring countries such as the People's Republic of China, Indonesia, Thailand, and Viet Nam. Economic growth has gone through boom and bust cycles, and recent episodes of moderate economic expansion have had limited impact on the poor. Great inequality across income brackets, regions, and sectors, as well as unmanaged population growth, are considered some of the key factors constraining poverty reduction efforts. This publication analyzes the causes of poverty and recommends ways to accelerate poverty reduction and achieve more inclusive growth. it also provides an overview of current government responses, strategies, and achievements in the fight against poverty and identifies and prioritizes future needs and interventions. The analysis is based on current literature and the latest available data, including the 2006 Family Income and Expenditure Survey.