
Beyond Sustainability Reporting
Description
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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.
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Content
- Frontcover
- Halftitle
- Title
- Copyright
- Description
- Contents
- Preface
- Chapter 1: Introduction
- Companies Can Take Action
- The Meaning of Sustainability
- The Environmental Element
- The Social Element
- The Governance Element
- Sustainability in Business Strategy
- Integrated Reporting and Thinking
- Corporate Social Responsibility
- Chapter 2: Pressures on Corporate Behavior
- Environmental Sustainability
- Social Issues
- Ethical Business Practices
- Chapter 3: The Historical Role of Profit
- A Brief History of Profits and Corporations
- Profits and Corporate Objectives
- Chapter 4: Sustainability Reportingand Investing
- Sustainability Versus ESG Reporting
- Growth of Sustainability Reporting
- Environmental Reporting
- Social Reporting
- Governance Reporting
- Standards for Sustainability Reporting
- Adequacy of the Standards
- ESG Investing
- Should Sustainability Reporting Do More?
- Chapter 5: From Sustainability Reporting to Integrated Thinking
- Professional Guidance and Standards
- Principles of Integrated Reporting
- Examples of Integrated Reports
- Integrating With Technology
- Issues Raised by Integrated Reporting
- Integrated Thinking
- Chapter 6: Integrated Thinking and Beyond
- Shifting the Thinking
- Some Possible Directions
- Chapter 7: Strategic Corporate Social Responsibility
- Definition of CSR
- Transitioning From Integrated Thinking
- CSR Versus Profits
- Who Are the Stakeholders
- Why Adopt CSR?
- The Driving Forces of CSR
- Effects of CSR on Behavior
- Chapter 8: How to Implement Strategic Corporate Social Responsibility
- Strategic Planning for Sustainability
- ISO 26000
- Strategic Planning for CSR
- Chapter 9: How to Establish Effective Controls Over Sustainability Information
- Application of COSO to Sustainability Reporting
- Application of COSO to Integrated Reporting
- Chapter 10: Summary and Conclusions
- The Pressures
- The History
- Sustainability Reporting
- Integrated Reporting
- Integrated Thinking
- Strategic Corporate Social Responsibility
- Appendix A-Analysisof a Prominent Sustainability Report
- Commentary
- Appendix B-Analysis ofan Integrated Report
- Appendix C-Example of a Company Following Strategic CSR
- Notes
- References
- About the Author
- Index
- Adpage
- Backcover
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