Disclosure on sustainable development, CSR environmental disclosure and greater value recognized to the company by users
Disclosure on sustainable development, CSR environmental disclosure and greater value recognized to the company by users

Author: Olga Maria Stefania Cucaro

Publisher: Olga Maria stefania Cucaro

Published: 2022-10-19

Total Pages: 34

ISBN-13:

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The study is linked to the analysis of voluntary disclosure present in the financial statements of the companies. In particular, it is interesting to analyze that part of the relational capital defined as CSR (Corporate Social Responsibility) and the part of information falling within the risk disclosure (environmental and social). It is known that in 2017, for large organizations, the sustainability report, also known as the social report, also referred to as a non-financial statement pursuant to Legislative Decree 254/2016, will be mandatory. This Working Paper is linked to the previous Working Paper on Sustainability n.1 "Disclosure on sustainable development and the greater value recognized to the company by the market" by the same Author who analyzed the relevance of disclosure on sustainable development and environmental policies present in the financial statements of companies. This research is still in the first phase of study as only the financial statements for the year 2010 of the 21 selected companies have been analyzed. In this work, compared to the previous one, new keywords taken from the guidelines on CSR disclosure have been added with consequent expansion of the bibliography. The research continues with the detection of the keywords on sustainability deriving from the analysis of the financial statements of the companies selected from 2011 to 2017. The study of the evolution of the CSR disclosure of the two categories "Environmental" and "Social" will be the final goal of this research on sustainability. In this work, compared to the previous one, new keywords taken from the guidelines on CSR disclosure have been added with consequent expansion of the bibliography. The research continues with the detection of the keywords on sustainability deriving from the analysis of the financial statements of the companies selected from 2011 to 2017. The study of the evolution of the CSR disclosure of the two categories "Environmental" and "Social" will be the final goal of this research on sustainability. In this work, compared to the previous one, new keywords taken from the guidelines on CSR disclosure have been added with consequent expansion of the bibliography. The research continues with the detection of the keywords on sustainability deriving from the analysis of the financial statements of the companies selected from 2011 to 2017. The study of the evolution of the CSR disclosure of the two categories "Environmental" and "Social" will be the final goal of this research on sustainability.

Collection of short stories inspired by the pandemic
Collection of short stories inspired by the pandemic

Author: Olga Maria Stefania Cucaro

Publisher: Olga Maria stefania Cucaro

Published: 2020-10-01

Total Pages: 83

ISBN-13:

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These short stories were inspired by the period that has just passed and continues to this day. Some of the six short stories contained in this collection are full of hope for the future while others analyze reality with the eyes of the imagination that all writers are lucky enough to have. Obviously all references to facts and people are random since they originate from the author's imagination.

One Report
One Report

Author: Robert G. Eccles

Publisher:

Published: 2010

Total Pages: 235

ISBN-13: 9781119199960

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"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 tre.

New Trends in Process Control and Production Management
New Trends in Process Control and Production Management

Author: Lenka Štofová

Publisher: CRC Press

Published: 2017-09-27

Total Pages: 582

ISBN-13: 135167272X

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Dynamic economics, technological changes, increasing pressure from competition and customers to improve manufacturing and services are some of the major challenges to enterprises these days. New ways of improving organizational activities and management processes have to be created, in order to allow enterprises to manage the seemingly intensifying competitive markets successfully. Enterprises apply business optimizing solutions to meet new challenges and conditions. But also ensuring effective development for long-term competitiveness in a global environment. This is necessary for the application of qualitative changes in the industrial policy. “New Trends in Process Control and Production Management” (MTS 2017) is the collection of research papers from authors from seven countries around the world. They present case studies and empirical research which illustrates the progressive trends in business process management and the drive to achieve enterprise development and sustainability.

Corporate Sustainability
Corporate Sustainability

Author: Ann Brockett

Publisher: John Wiley & Sons

Published: 2012-10-01

Total Pages: 218

ISBN-13: 1118238060

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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.

Business Sustainability Factors of Performance, Risk, and Disclosure
Business Sustainability Factors of Performance, Risk, and Disclosure

Author: Zabihollah Rezaee

Publisher: Business Expert Press

Published: 2021-03-08

Total Pages: 82

ISBN-13: 1637420072

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Business Sustainability Factors of Performance, Risk, and Disclosure examines sustainability factors of performance, risk and disclosure. The five dimensions of sustainability performance are economic, governance, social, ethical, and environmental (EGSEE). Business sustainability is advancing from the greenwashing and branding to, very recently, business imperative as shareholders demand, regulators require, and companies report their sustainability performance. Sustainability has become economic and strategic imperative with potential to create opportunities and risks for businesses. Business Sustainability Factors of Performance, Risk, and Disclosure examines sustainability factors of performance, risk and disclosure. The five dimensions of sustainability performance are economic, governance, social, ethical, and environmental (EGSEE). Sustainability risks are reputational, strategic, operational, compliance, and financial (RSOCF). Sustainability disclosures are relevant to financial economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG) sustainability performance with ethics are integrated into all other components of sustainability performance. This book offers guidance for proper measurement, recognition, and reporting of all five EGSEE dimensions of sustainability performance. It also highlights how people, business, and resources collaborate in a business sustainability and accountability model in creating shared value for all stakeholders. The three sustainability factors of performance, risk and disclosure are driven from the stakeholder primacy concept with the mission of profit-with-purpose. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, and audit functions will benefit from this book.