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Integrated Sustainability Reporting: Linking Environmental and Social Information to Value Creation Processes 2020 ed. [Mīkstie vāki]

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  • Formāts: Paperback / softback, 150 pages, height x width: 235x155 mm, weight: 454 g, XV, 150 p., 1 Paperback / softback
  • Izdošanas datums: 02-Sep-2020
  • Izdevniecība: Springer Nature Switzerland AG
  • ISBN-10: 3030249565
  • ISBN-13: 9783030249564
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Integrated Sustainability Reporting: Linking Environmental and Social Information to Value Creation Processes 2020 ed.Palielināt
  • Formāts: Paperback / softback, 150 pages, height x width: 235x155 mm, weight: 454 g, XV, 150 p., 1 Paperback / softback
  • Izdošanas datums: 02-Sep-2020
  • Izdevniecība: Springer Nature Switzerland AG
  • ISBN-10: 3030249565
  • ISBN-13: 9783030249564
Citas grāmatas par šo tēmu:
Permanent link: https://www.kriso.lv/db/9783030249564.html
Keywords:
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.   

1 Introduction
1(8)
References
6(3)
2 Accounting for Sustainability
9(44)
2.1 From Sustainability to Sustainability Reporting
9(7)
2.1.1 Sustainability and the Contribution to Sustainable Development
9(2)
2.1.2 The Role of Enterprises in Sustainability
11(3)
2.1.3 Framing Sustainability Reporting
14(2)
2.2 The Motivations for Sustainability Reporting
16(11)
2.2.1 Regulatory Frameworks for Non-financial Disclosure
16(6)
2.2.2 A Theoretical Framework of Voluntary Sustainability Reporting
22(5)
2.3 Main Standards and Guidelines for Sustainability and Integrated Reporting
27(15)
2.3.1 The Content of Sustainability Reports
27(2)
2.3.2 The Global Reporting Initiative
29(5)
2.3.3 Integrated Reporting
34(6)
2.3.4 AccountAbility
40(2)
References
42(11)
3 Anchoring Sustainability Reporting to Value Creation
53(64)
3.1 The Limitations of an Additive Approach to Sustainability Reporting
53(20)
3.1.1 The Rise of Voluntary Sustainability Reporting
53(4)
3.1.2 Different Approaches to Measure Corporate Sustainability Performances
57(7)
3.1.3 The Institutionalization of Sustainability Reporting: The Triple Bottom Line Framework
64(3)
3.1.4 From "Weak" Sustainability to "Weak" Sustainability Reporting
67(2)
3.1.5 The Challenges in Applying the Triple Bottom Line Approach to Sustainability Reporting
69(4)
3.2 How Sustainability Creates Value for Stakeholders
73(21)
3.2.1 Corporate Strategical Approaches to Sustainability
73(6)
3.2.2 Sustainability Reporting and Sustainability Management
79(3)
3.2.3 Business Cases for Sustainability
82(3)
3.2.4 Sustainable Business Model
85(9)
3.3 Beyond the Triple Bottom Line Approach: Integrating Sustainability into Business Model Disclosure
94(10)
3.3.1 Using the Business Model as a Platform for External Reporting
94(5)
3.3.2 Framing Sustainability Reporting Around a Company's Business Model
99(2)
3.3.3 How to Disclose a Company's Sustainable Business Model
101(3)
References
104(13)
4 Business Model Disclosure in Sustainability Reporting: Two Case Studies
117
4.1 A Business Case for Sustainability in the Information Technology Sector: The Case of SAP
117(16)
4.1.1 Aims and Contribution
117(2)
4.1.2 Overview of SAP
119(1)
4.1.3 About the Report
120(1)
4.1.4 Information Technology as a Business Case for Sustainability
120(1)
4.1.5 Value Proposition
121(4)
4.1.6 Customer Relationships
125(1)
4.1.7 Business Infrastructure
126(3)
4.1.8 Financial Aspects
129(1)
4.1.9 Discussion and Conclusion
130(3)
4.2 Sustainability Reporting in the Fast Fashion Industry: The Case of H&M
133(15)
4.2.1 Aims and Contributions
133(1)
4.2.2 Industry Background
133(2)
4.2.3 Methodological Issues
135(1)
4.2.4 H&M Overview
135(2)
4.2.5 How H&M Reports the Integration of Sustainability Within the Organization
137(1)
4.2.6 How H&M Reports Its Commitment to Sustainability
138(2)
4.2.7 How H&M Reports the Implementation of Sustainability in Its Business Model
140(6)
4.2.8 Discussion and Conclusion
146(2)
References
148
Laura Bini is a Lecturer in Accounting at the School of Economics and Management, University of Florence. She received her Masters Degree in Accounting and Management and her PhD in Accounting from the University of Florence. Her research interests are in the areas of corporate disclosure to financial markets, corporate social responsibility, non-financial and narrative disclosure. She teaches courses on both accounting and financial statement analysis. Marco Bellucci is a Postdoctoral Research Fellow in Accounting at the University of Florence. He holds a PhD in Business Administration and Management from the University of Pisa and has been involved in several studies and research projects on dialogic accounting, sustainability reporting, corporate social responsibility, social entrepreneurship and non-profit organizations. He is also an Associate Editor for Business Ethics: A European Review.