By Ann Brockett, Zabihollah Rezaee
Invaluable suggestions for entire integration of sustainability into reporting and function administration systems
worldwide companies are less than shut scrutiny from lawmakers, regulators, and their various stakeholders to target sustainability and settle for accountability for his or her a number of final analysis functionality. Business Sustainability and Accountability examines enterprise sustainability and responsibility reporting and their integration into technique, governance, probability evaluation, functionality administration and the reporting technique. This publication additionally highlights how humans, company and assets collaborate in a enterprise sustainability and responsibility model.
- Looks at company sustainability and responsibility reporting and coverage and their incorporation into the reporting process
- Focuses on how the company sustainability and responsibility version are impacted by way of the collaboration of individuals, enterprise, and resources
- Presents legislation, principles, rules, criteria and most sensible practices correct to enterprise sustainability functionality, reporting and assurance
firms around the globe realize the significance of all 5 EGSEE dimensions of sustainability functionality and responsibility reporting. besides the fact that, how you can truly determine sustainability probability, enforce sustainability reporting, and procure sustainability coverage stay an important problem and top practices are evolving. basic and entire Business Sustainability and Accountability hits on all the most popular issues round sustainability together with a number of final analysis (EGSEE) functionality and reporting, similar monetary and non-financial key functionality symptoms (KPIs), enterprise social accountability and environmental reporting.
Read Online or Download Corporate Sustainability: Integrating Performance and Reporting PDF
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Additional info for Corporate Sustainability: Integrating Performance and Reporting
Org. 15. , and K. Haanaes. 2011. ” MIT Sloan Management Review 53(1). C02 09/19/2012 13:21:24 Page 36 C03 09/19/2012 13:30:22 Page 37 3 CHAPTER THREE Business Sustainability and Accountability Initiatives, Reporting, and Assurance EXECUTIVESUMMARY B usiness sustainability addresses five dimensions of corporate performance reporting, as discussed in the previous chapters. These dimensions are economic, governance, social, ethical, and environmental (EGSEE). Conventional financial statements provide historical information on economic performance, reflecting an entity’s financial condition and results of operations in assessing future business performance.
MULTIPLE BOTTOM-LINE DIMENSIONS OF BUSINESS SUSTAINABILITY Chapter 1 introduced a framework for business sustainability performance and accountability and a reporting model with a multiple bottom-line (MBL) focus. Although the primary focus of corporate reporting continues to be 37 C03 09/19/2012 38 13:30:22 & Page 38 Business Sustainability and Accountability Initiatives financial, the inclusion of social, ethical, and environmental performance is gaining momentum. In fact, there is a growing understanding that sustainable efforts positively impact the bottom line.
22 KPIs should be used in conjunction with related contexts of narrative information. KPIs should meet the following six criteria: 1. Be prepared for each component of sustainability performance. 2. Consist of both financial and nonfinancial performance metrics. 3. Be prepared based on best practices shared by many stakeholders and procedures. 4. Be conceptualized and supported by narrative description. 5. Measurable in terms of volume and monetary value. 6. Implemented consistently and effectively beyond a check-the-box mentality.