Adoption of CSR and Sustainability Reporting Standards PDF Download

Author: Hans B. Christensen
Publisher:
ISBN:
Category : Business report writing
Languages : en
Pages : 114

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Book Description
This study provides an economic analysis of the determinants and consequences of corporate social responsibility (CSR) and sustainability reporting. To frame our analysis, we consider a widespread mandatory adoption of CSR reporting standards in the United States. The study focuses on the economic effects of standards for disclosure and reporting, not on the effects of CSR activities and policies themselves. It draws on an extensive review of the relevant academic (CSR and non-CSR) literatures in accounting, economics, finance, and management. Based on a discussion of the fundamental economic forces at play and the key features and determinants of (voluntary) CSR reporting, we derive and evaluate possible economic consequences, including capital-market effects for select stakeholders as well as potential firm responses and real effects in firm behavior. We also highlight issues related to the implementation and enforcement of CSR reporting standards. Our analysis yields a number of insights that are relevant to the current debate on CSR and sustainability reporting and provides scholars with avenues for future research.

Author: Hans Bonde Christensen
Publisher:
ISBN:
Category :
Languages : en
Pages : 170

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Book Description
This report provides an economic analysis for a widespread adoption of corporate social responsibility (or sustainability) disclosure and reporting standards in the United States. It is based on an extensive review of the academic literature in accounting, economics, finance, and management. We discuss possible economic consequences, including capital-market effects, real effects in firm behavior, and implementation issues related to the adoption of CSR standards. The report focuses on the economic effects of standards for disclosure and reporting, not on the economic effects of CSR activities and policies themselves. Our analysis yields a number of insights that are relevant to the current debate on CSR and sustainability reporting standards.

Author: Laura Bini
Publisher: Springer Nature
ISBN: 3030249549
Category : Business & Economics
Languages : en
Pages : 150

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Book Description
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.

Author: Lucrezia Songini
Publisher: Emerald Group Publishing
ISBN: 178560340X
Category : Business & Economics
Languages : en
Pages : 180

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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: Holtschneider, Uwe
Publisher: IUDICIUM Verlag
ISBN: 3862050475
Category : Business enterprises
Languages : en
Pages : 290

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Book Description
Corporate social responsibility (CSR) is a topical issue in many countries. What are the drivers for the global spread of explicit CSR – practices that are demonstrated to the outside – even in countries where companies had addressed CSR implicitly? What catalyzes organizations to adopt CSR and how does their adoption influence other companies’ likelihood to adopt CSR? This book approaches the recent world-wide adoption of CSR practices as part of the global spread of management concepts. The trend to adopt CSR is examined among Japanese companies, because they have rapidly adopted CSR practices in the last two decades. Existing empirical research on CSR in Japan that has focused mainly on anecdotal evidence on a small number of outstanding companies is extended by employing both qualitative and quantitative empirical research methods. Analyzing drivers for the adoption of CSR practices, organizational characteristics of adopting companies, and how increasing adoption influences the likelihood to adopt provides insights into how Japanese institutions and stakeholders facilitated rapid CSR adoption and the process of CSR diffusion.

Author: Isabel-María García-Sánchez
Publisher: Cambridge Scholars Publishing
ISBN: 1527524434
Category : Business & Economics
Languages : en
Pages : 252

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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: Aneta Długopolska-Mikonowicz
Publisher: Springer
ISBN: 3030004406
Category : Business & Economics
Languages : en
Pages : 371

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Book Description
This book examines the development and adoption of corporate social responsibility (CSR) in Polish businesses and social and environmental organizations, and analyzes the corresponding impact at the strategic and operational level in these fields. It presents the status quo of CSR in Poland from three main perspectives: The first presents theoretical works based on current research and recent advances, while the next takes a closer look at empirical findings in the different fields of CSR (e.g. finance, reporting, law) and presents best practices from major international companies operating on the Polish market. Lastly, it presents a range of case studies from small and medium companies and NGOs in Poland and gives an outlook on the future development. Readers will benefit from an in-depth discussion of the opportunities and challenges that businesses and organizations in Poland are currently facing with regard to traditional national values and the influx of new cultural and social dimensions and patterns produced by international businesses entering the Polish market. Taken together, the lessons learned, case studies and snapshots of the latest developments provide a comprehensive overview of the state of the art of CSR in Poland, as well as a blueprint that can be applied to other Eastern European countries.

Author: Samuel O. Idowu
Publisher: Springer
ISBN: 3030017192
Category : Business & Economics
Languages : en
Pages : 405

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Book Description
This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.

Author: Graham Gal
Publisher: Springer
ISBN: 981104502X
Category : Business & Economics
Languages : en
Pages : 536

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Book Description
This book addresses key issues related to the choice between governments regulating and enforcing society’s sustainability and social responsibility objectives, and firms reporting on their sustainable and socially responsible activities so stakeholders can exert pressure on firms to achieve society’s goals. While these may be considered as the two endpoints of a continuum, it is clear that there are differing perspectives on the role of governments in sustainability and responsibility. At one end of this continuum are stakeholders who believe the only way to achieve a sustainable and socially conscious society is to establish and enforce regulations with the concomitant governmental organizations to oversee and enforce those regulations. At the other end are those who consider firms to be crucial organizations for achieving sustainability and socially responsible outcomes, and who feel it is the responsibility of stakeholders to determine the legitimacy of firms’ actions. It is probably not the case that any economies exist at either end of this continuum, but it is clear that the availability of reliable information is critical for any stakeholder to review the performance of either the governments or the firms. This book presents a varied set of papers that explore the issues that must be considered, regardless of which position a stakeholder takes.

Author: Robert G. Eccles
Publisher: John Wiley & Sons
ISBN: 0470615826
Category : Business & Economics
Languages : en
Pages : 168

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Book Description
Winner of the 2010 PROSE Award for Best Business, Finance, & Management Book! "One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tremendous value to the company and all of its stakeholders, including shareholders, and also ultimately contributes to a sustainable society. Focuses on the emerging trend of integrated reporting as a top priority for companies, investors, regulators, auditors and civil society Provides compelling case studies from some of the world's leading companies doing integrated reporting Addresses how companies can move toward One Report and how it can become a keystone of a sustainable strategy for both the company and society Explains what others-such as analysts, shareholders, other stakeholders, auditors, regulators, legislators, and civil society-need to do to enable the rapid and broad adoption of One Report Filled with case studies and the most current trends on integrated reporting, this book is an invaluable guidebook on the future of reporting and how this future can lead to a sustainable society.