Our planet faces massive economic, social, and environmental challenges. To deal with these challenges, the United Nations has promoted 17 Sustainable Development Goals (SDGs) to define global priorities and aspirations for 2030, and Governments worldwide have already agreed on these goals. In order to approach them practically, private and public organizations have to contribute to make SDGs happen by identifying and executing sustainable strategies as key drivers of their visions and business models. Building on the emerging concept of Integrated Thinking (IT), this book explores how modern organizations can leverage a long-term integrated strategy to reconcile financial stability with social and environmental sustainability and create enduring value for all stakeholders.
By focusing on the value-creating role of business organizations in delivering on the promise of sustainable and inclusive development, the book enriches the debate on Integrated Thinking and Integrated Reporting (IR), with particular emphasis on the value creation process.
This book offers an opportunity to discuss the way in which business organisations can rethink their management processes, accounting tools and reporting solutions, as they strive for both competitiveness and growth while contributing to the achievement of the SDGs, and long-term value creation more broadly. Based on the analysis of different case studies, the book explores how organizations are approaching these challenges and how they are connecting SDGs, to business models and strategies. Analysing the impact of SDGs on materiality, connectivity, and stakeholder engagement, this book provides an insight into how Integrated Thinking, Management and Reporting is currently practiced and in which way these managerial innovations can contribute to SDGs.
Reihe
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Illustrationen
28 s/w Abbildungen, 2 s/w Photographien bzw. Rasterbilder, 26 s/w Zeichnungen, 3 s/w Tabellen
3 Tables, black and white; 26 Line drawings, black and white; 2 Halftones, black and white; 28 Illustrations, black and white
Maße
Höhe: 234 mm
Breite: 156 mm
Gewicht
ISBN-13
978-1-138-31337-8 (9781138313378)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
Cristiano Busco, Ph.D., is a professor of Accounting and Integrated Reporting at Roehampton University, in London and LUISS Guido Carli University, Rome, Italy.
Fabrizio Grana is Post Doc at LUISS Guido Carli University, Rome (Italy).
Maria Federica Izzo, Ph.D., is a Lecturer in Accounting at LUISS Guido Carli University, Rome, Italy.
List of Tables and Figures
List of Authors
1. Make Sustainable Development Goals happen through Integrated Thinking: an introduction (Cristiano Busco)
1.1. Introduction
1.2. The discourse on sustainable development and the SDGs
1.3. Achieving the SDGs through Integrated Thinking
1.4. PepsiCo: governing sustainability through Performance with Purpose
1.5. How Eni pursues the SDGs
1.6. Make SDGs happen through Integrated Thinking: what role for the Finance function and for Accounting and Reporting practices?
1.7. References
2. Practicing Integrated Thinking: towards a new era of corporate management accounting and reporting (Fabrizio Grana)
2.1. Introduction
2.2. Towards the integration of financial and non-financial performance
2.3. Integrated Reporting and Integrated Thinking
2.3.1. Fundamental concepts
2.3.2. Guiding principles
2.3.3. Content elements
2.4. Integrated Thinking in practice: cases and best practices
2.4.1. UniCredit Group
2.4.2. SASOL South Africa
2.5. Benefits and critics of Integrated Thinking and Reporting
2.6. Summary and conclusions
2.7. References
3. Sustainable Development Goals: a new role for organizations (Maria Federica Izzo)
3.1. Introduction
3.2. Redefining sustainable growth
3.3. The road toward Sustainable Development Goals
3.4. The Sustainable Development Goals
3.5. A new role for organizations
3.6. How companies make SDGs happen: cases and best practices
3.6.1. Iberdrola: the alignment between strategy and the SDGs
3.6.2. Electrolux: For the Better
3.7. The role of management accountants in making SDGs happen
3.8. Summary and conclusions
3.9. References
4. Sustainable Development Goals and Integrated Thinking: integrating sustainability initiatives with long term value creation (Maria Federica Izzo)
4.1. Introduction
4.2. Toward long-term value creation processes: the link between SDGs and Integrated Thinking
4.3. Delivering SDGs through Integrated Thinking
4.4. How companies make SDGs happen through Integrated Reporting: cases and best practices
4.4.1. City Developments Limited: an integrated strategy for value creation
4.4.2. Itau Unibanco Holdings SA
4.4.3. Cbus Superannuation Fund
4.5. Summary and conclusions
4.6. References
5. Conclusions (Fabrizio Grana and Maria Federica Izzo)
5.1. The momentum of Sustainable Developments Goals
5.2. The role of business in fostering SDGs within organization strategies
5.3. Opportunities for integrating SDGs within business strategies: the role of CEOs
5.4. Summary and further thoughts
5.5. References
