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Author: Olga Maria Stefania Cucaro Publisher: Olga Maria stefania Cucaro ISBN: Category : Business & Economics Languages : en Pages : 34
Book Description
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.
Author: Olga Maria Stefania Cucaro Publisher: Olga Maria stefania Cucaro ISBN: Category : Business & Economics Languages : en Pages : 34
Book Description
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.
Author: Isabel-María García-Sánchez Publisher: Cambridge Scholars Publishing ISBN: 1527524434 Category : Business & Economics Languages : en Pages : 252
Book Description
The essays collected here specifically examine the new trends of sustainability performance and reporting. They provide theoretical argumentation and evidence about sustainability performance, and determinants of its voluntary disclosure and external assurance. The book will interest companies, managers, shareholders, stakeholders and public bodies directly related to sustainability performance, the voluntary disclosure of sustainability information, and the adoption of an external assurance process.
Author: Lucrezia Songini Publisher: Emerald Group Publishing ISBN: 178560340X Category : Business & Economics Languages : en Pages : 180
Book Description
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.
Author: Anneke Klein Publisher: GRIN Verlag ISBN: 3346049175 Category : Political Science Languages : en Pages : 27
Book Description
Research Paper (postgraduate) from the year 2019 in the subject Business economics - Economic Policy, Carl von Ossietzky University of Oldenburg (Wirtschafts- und Rechtswissenschaften), language: English, abstract: This paper examines the influence of the ESG-Score on the market value. Unlike most researches, this one does not only concentrate on the effect of a single ESG-Score. Instead, it is a natural experience, analysing the impact of an exogenous event on a firm’s market value. More precisely, the influence of a law’s implementation to disclose sustainable belongings of a firm. The two countries that introduced aforementioned law were Denmark in 2009 and France in 2012. By using a Difference-in-Differences Approach, significant changes in market value for firm’s obligated to report within those countries are analysed and compared to other firms non obligated, listed in the STOXX Europe 600. The estimates suggest a significant negative influence on the market value for firms obligated to report situated in the post-intervention. Further, the negative influence increases with a complementary increase in delta ESG-Score. Those results suggest that a company should not suddenly abdomen itself to sustainability from one year to another. It is advisable to gradually address the matter in order to not negatively influence the market value of the company. Sustainable thinking is a movement of modern world society that can be noticed each passing day. When comparing the year of 2009 with the one of 2012, an increase in socially reasonable investment assets of 22 percent is noticeable. Besides, an ever-increasing number of people are joining environmental protest groups and pressure governments over the world to act. They want the government to, for example, force firms to produce more sustainable. Therefore, Corporate Social Responsibility (CSR) is becoming increasingly important in the daily business of a company. Many firms consequently responded by publishing a sustainability report each year and with that voluntarily report about environmental and social concerns of the company. Often, they disclosure such a report to legitimize their behaviour and actions. The government of Denmark reacted in 2009 and the one of France in 2012 to named protests with a law requiring companies meeting certain criteria to publish a report that contains non-financial information.
Author: Khondkar Karim Publisher: Bloomsbury Publishing USA ISBN: 0313053588 Category : Business & Economics Languages : en Pages : 146
Book Description
Understanding environmental liability and disclosure is critical for firm management, investors, accountants and auditors. The U.S. Congress has been increasing the pressure on companies to disclose information on environmental liabilities for years. This study delves into the issue by examining the impact of environmental disclosure on financial performance. These insightful essays provide guidance by supplying the most current and concise research available on this important topic. Covering such topics as legislation, liability, and regulations, this work analyzes how environmental disclosure influences the financial statements and public accountability of companies, and ultimately drives organizational change. This book builds the framework necessary to comprehend the complexities of quantifying environmental liabilities and make well-informed decisions.
Author: Luigi Lepore Publisher: Taylor & Francis ISBN: 1000829073 Category : Political Science Languages : en Pages : 267
Book Description
This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasising the transition from voluntary to mandatory disclosure, and the major standards and guidance developed. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.
Author: Donato Calace Publisher: ISBN: Category : Languages : en Pages : 45
Book Description
Nowadays, sustainable development is widely considered as the leading paradigm for future growth. Over the last years, research has provided a business case for sustainability, showing it pays in terms of superior financial, operative and competitive performance. Nevertheless, at business level, sustainability is often equated to eco-efficiency. The key to corporate sustainability goes beyond the efficiency point of view, regarding the effectiveness of firms' sustainable strategies and policies: the question is not anymore whether being “green” or not, but how being “green”. Measuring sustainability effectiveness and its effects on firms' performance is currently one of the major issues in the corporate sustainability theory building. This paper aims to contribute to this process in two ways: providing an innovative measure of corporate sustainability effectiveness, that is the level of disclosure of sustainable information in GRI non-financial reports, and analyzing the outcomes of effective sustainable strategies and policies on companies' market value. I propose a longitudinal study of the Fortune Global 500 companies in order to show that higher level of disclosure determines higher market value. Results show that the issuance of a GRI referenced report determines a positive effect on market capitalization, even if a full disclosure stance (A and A GRI Application Levels) has a negative effect on market value in the period of analysis.
Author: Olga Cucaro Publisher: Olga Maria stefania Cucaro ISBN: 8829591971 Category : Business & Economics Languages : en Pages : 53
Book Description
Crisis, Turnaround and Corporate Reorganization. It is a work born from the study of corporate crisis, the Default and the cleansing of the companies. Even before starting the PhD, the author has analyzed the risk of default of agri-business and the rating as a system for identifying the probability of default in a research consortium under a second level Master. After returning in 2010 for a research group on governance strategies Turnaround and decided to study the one hand and on the other the default remediation to understand when and how to effectively make a turnaround. Companies in crisis at some point in their life cycle are at a crossroads; on the one hand and on the other the default salvation and this is the time to enable an effective turnaround strategy that can bring the company back on track. The identification of these strategies is of paramount importance not only for scholars, but primarily for managers. First, an intervention is carried out and the results will be better.
Author: Gerald Trites Publisher: Business Expert Press ISBN: 1637426194 Category : Business & Economics Languages : en Pages : 196
Book Description
How to Convert Sustainability Disclosure into Action New standards such as those of the International Sustainability Standards Board and new regulations from the Securities and Exchange Commission are challenging companies to increase and improve their disclosure on what they are doing to support sustainability for their Environmental, Social and Governance activities. Companies are responding by changing their controls and procedures to include sustainability processes. But is this enough? For companies that truly want to help with sustainability issues, the answer is no. What is needed is the more action-oriented approach laid out in this book, which: Enables modifying the corporate strategic plans to include real sustainability actions. Makes use of the skills developed in providing sustainability disclosures, such as integrated thinking. Includes proper adoption of recognized standards for control procedures recognized by regulatory authorities. Adapts traditional management change tools, such as SWOT and the Porter Five Forces Model to include sustainability. Shows how to move the company from sustainability disclosure to integrated thinking to Corporate Social Responsibility. Beyond Sustainability Reporting: Integrated Thinking and Corporate Social Responsibility is a must-read for any company wanting to make a strong contribution to sustainability issues, for educators who wish to teach sustainability issues and how to manage them, and for anyone interested in knowing how companies can develop a strong and successful action-oriented program for sustainability.
Author: Slobodan Kacanski Publisher: Springer Nature ISBN: 3031269594 Category : Business & Economics Languages : en Pages : 232
Book Description
This book discusses reliability and other related issues, such as reporting and decision-making, pertinent to sustainability and corporate responsibility reporting practices. Investors, governments, and NGOs expect businesses to report their environmental and social performance. This information is used to legislate, regulate industries, and guide the investment of billions of dollars through pensions and mutual funds. But can we trust these measurements? In order to answer this question, the editors and contributors, all academic thought leaders from a variety of fields, offer a set of reflections on problems that various stakeholders might be exposed to. These problems are mainly due to a lack of standardized reporting practices and guidelines, and inconsistencies in measurements used for the valuation of corporate sustainability performance indicators. This book is of great interest to students, scholars, and stakeholders to help comprehend the importance of accounting on sustainability practices for decision-making and measures therein, but also the reliability risks involved in these measurements. Thus, it moves away from simply pushing for more sustainability reporting towards a more critical discussion of measurement issues and potential consequences of the aforementioned problems to different fields such as finance, marketing, or strategy.
Author: Olga Maria Stefania Cucaro
Author: Olga Maria Stefania Cucaro
Author: Isabel-María García-Sánchez
Author: Lucrezia Songini
Author: Anneke Klein
Author: Khondkar Karim
Author: Luigi Lepore
Author: Donato Calace
Author: Olga Cucaro
Author: Gerald Trites
Author: Slobodan Kacanski