Towards Mainstreaming Integrated Reporting - Theoretical Landscape and Practical Insights
Towards Mainstreaming Integrated Reporting - Theoretical Landscape and Practical Insights

Author: Arvi Kass

Publisher: GRIN Verlag

Published: 2012

Total Pages: 73

ISBN-13: 3656179301

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Master's Thesis from the year 2012 in the subject Business economics - Accounting and Taxes, grade: 1,7, Berlin School of Economics and Law, course: MA Accounting & Controlling, language: English, abstract: It appears that the process towards mandatory Integrated Reporting is inevitable. The businesses need to be prepared to take the first steps towards applying these new reporting principles to remain successful over long term. At the same time many practitioners raise many justified questions, as there is no established Integarted Reporting framework, guidelines or thorough business practice yet available. This Master Thesis examines the developments of Integrated Reporting theory and provides practical insights, based on a survey conducted among South-African listed entities, into how businesses perceive the new reporting concept. The focus of this thesis was to investigate, whether the current theoretical frameworks provide sufficient guidance on Integrated Reporting adoption, whether companies perceive value creation from applying Integrated Reporting principles, what were the main challenges and opportunities faced, and whether the Integrated Reporting should remain voluntary or become a mandatory requirement. In addition a critical analysis of the Integrated Reporting Discussion Paper published in September 2011 is provided.

Towards Mainstreaming Integrated Reporting – Theoretical Landscape and Practical Insights
Towards Mainstreaming Integrated Reporting – Theoretical Landscape and Practical Insights

Author: Arvi Kass

Publisher: GRIN Verlag

Published: 2012-04-25

Total Pages: 71

ISBN-13: 3656177317

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Master's Thesis from the year 2012 in the subject Business economics - Accounting and Taxes, grade: 1,7, Berlin School of Economics and Law, course: MA Accounting & Controlling, language: English, abstract: It appears that the process towards mandatory Integrated Reporting is inevitable. The businesses need to be prepared to take the first steps towards applying these new reporting principles to remain successful over long term. At the same time many practitioners raise many justified questions, as there is no established Integarted Reporting framework, guidelines or thorough business practice yet available. This Master Thesis examines the developments of Integrated Reporting theory and provides practical insights, based on a survey conducted among South-African listed entities, into how businesses perceive the new reporting concept. The focus of this thesis was to investigate, whether the current theoretical frameworks provide sufficient guidance on Integrated Reporting adoption, whether companies perceive value creation from applying Integrated Reporting principles, what were the main challenges and opportunities faced, and whether the Integrated Reporting should remain voluntary or become a mandatory requirement. In addition a critical analysis of the Integrated Reporting Discussion Paper published in September 2011 is provided.

Integrated Reporting
Integrated Reporting

Author: Cristiano Busco

Publisher: Springer Science & Business Media

Published: 2013-11-27

Total Pages: 354

ISBN-13: 3319021680

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This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.

Sustainability Accounting and Integrated Reporting
Sustainability Accounting and Integrated Reporting

Author: Charl Villiers

Publisher: Routledge

Published: 2017-11-03

Total Pages: 185

ISBN-13: 1351608851

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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.

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.

Sustainability Disclosure
Sustainability Disclosure

Author: Lucrezia Songini

Publisher: Emerald Group Publishing

Published: 2015-11-06

Total Pages: 180

ISBN-13: 178560340X

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This volume aims at analysing the main tools, frameworks and issues concerning sustainability disclosure. Particular emphasis is given to the Integrated Reporting, with the aim to identify its antecedents, use within companies, as well as its implementation issues, strengths and weaknesses.

Climate Change 2022 – Impacts, Adaptation and Vulnerability
Climate Change 2022 – Impacts, Adaptation and Vulnerability

Author: Intergovernmental Panel on Climate Change (IPCC)

Publisher: Cambridge University Press

Published: 2023-06-22

Total Pages: 3070

ISBN-13: 1009445383

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The Working Group II contribution to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change (IPCC) provides a comprehensive assessment of the scientific literature relevant to climate change impacts, adaptation and vulnerability. The report recognizes the interactions of climate, ecosystems and biodiversity, and human societies, and integrates across the natural, ecological, social and economic sciences. It emphasizes how efforts in adaptation and in reducing greenhouse gas emissions can come together in a process called climate resilient development, which enables a liveable future for biodiversity and humankind. The IPCC is the leading body for assessing climate change science. IPCC reports are produced in comprehensive, objective and transparent ways, ensuring they reflect the full range of views in the scientific literature. Novel elements include focused topical assessments, and an atlas presenting observed climate change impacts and future risks from global to regional scales. Available as Open Access on Cambridge Core.

Decolonizing Sociology
Decolonizing Sociology

Author: Ali Meghji

Publisher: John Wiley & Sons

Published: 2021-01-07

Total Pages: 130

ISBN-13: 1509541969

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Sociology, as a discipline, was born at the height of global colonialism and imperialism. Over a century later, it is yet to shake off its commitment to colonial ways of thinking. This book explores why, and how, sociology needs to be decolonized. It analyses how sociology was integral in reproducing the colonial order, as dominant sociologists constructed theories either assuming or proving the supposed barbarity and backwardness of colonized people. Ali Meghji reveals how colonialism continues to shape the discipline today, dominating both social theory and the practice of sociology, how exporting the Eurocentric sociological canon erased social theories from the Global South, and how sociologists continue to ignore the relevance of coloniality in their work. This guide will be necessary reading for any student or proponent of sociology. In opening up the work of other decolonial advocates and under-represented thinkers to readers, Meghji offers key suggestions for what teachers and students can do to decolonize sociology. With curriculum reform, innovative teaching and a critical awareness of these issues, it is possible to make sociology more equitable on a global scale.