Integrated Sustainability Reporting
Linking Environmental and Social Information to Value Creation Processes
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Beschreibung
This book, now in a new expanded and updated edition, 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.
This 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.
This book contains a new chapter that introduces the concept of accounting for sustainability, focusing on how businesses can contribute to sustainable development and communicate their role through sustainability reporting. Another new chapter introduces the concept of accounting for sustainability, focusing on how businesses can contribute to sustainable development and communicate their role through sustainability reporting.
Given its scope, this book is 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.
Describes how to incorporate sustainability issues into a company’s business model Includes case studies, best practice examples, and practical recommendations that can be directly applied by businesses Is now revised and expanded, with new chapters on accounting for sustainability regulation for sustainability reporting
Autor*in
Laura Bini
Themen in »Integrated Sustainability Reporting«
Business Model Sustainability Reporting Non-financial Disclosure Integrated Reporting Corporate Social Responsibility sustainability