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Contemporary Issues in Sustainability Accounting, Assurance and Reporting.
Given the strong international interest in CSR/Sustainability reporting generally, this book addresses a broad range of innovative and contemporary topics which will have interest and appeal to a diverse readership.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Bradford :
Emerald Group Pub.,
2012.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 100 | 1 | |a Jones, Stewart. | |
| 245 | 1 | 0 | |a Contemporary Issues in Sustainability Accounting, Assurance and Reporting. |
| 260 | |a Bradford : |b Emerald Group Pub., |c 2012. | ||
| 300 | |a 1 online resource (296 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
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| 505 | 0 | |a Front cover; Contemporary Issues in Sustainability Accounting, Assurance and Reporting; Copyright page; Contents; List of contributors; 1. Sustainability Reporting and Assurance: State of Practice; 1.1. Introduction; 2. The Valuation Relevance of Environmental Performance: Evidence from the Academic Literature; 2.1. Introduction; 2.2. Evidence on the Valuation Relevance of a Firm's Environmental Performance; 2.3. Environmental Performance, Financial Performance and Firm Risk; 2.4. A Role for Voluntary Environmental Disclosure; 2.5. Summary and Conclusions; References. | |
| 505 | 8 | |a 3. Performance of Socially Responsible Investment Funds3.1. Introduction; 3.2. Performance of SRI Funds; 3.3. Conclusions and Recommendations; References; 4. An Inconvenient Truth about Accounting: The Paradigm Shift Required in Carbon Emissions Reporting and Assurance; 4.1. Introduction; 4.2. Accounting for Carbon Emissions Trading; 4.3. Carbon Financial Statement Accounting; 4.4. New Paradigm for the Valuation of Environmental Capabilities; 4.5. Summary; References; Appendix 4.A.1: The Implications of the Kyoto Protocol. | |
| 505 | 8 | |a Appendix 4.A.2: Carbon (Emission and Sequestration) Accounting and AssuranceAppendix 4.A.3: The Recording of Transactions in the Capability Financial Statements; 5. Active Ownership and ESG Performance; 5.1. Introduction; 5.2. Literature Review; 5.3. Theoretical Framework; 5.4. Case Studies; 5.5. Factors Contributing to the Effectiveness of Calvert's Engagements; 5.6. Conclusion; Acknowledgements; References; 6. The Need for Effective Corporate Social Responsibility/Sustainability Regulation; 6.1. Introduction; 6.2. Voluntary Initiatives; 6.3. Mandatory/Regulated CSR Schemes. | |
| 505 | 8 | |a 6.4. To Regulate or NotReferences; 7. The Carbon Economy and Emissions Reporting; 7.1. Introduction; 7.2. International Climate Change Negotiations; 7.3. National Carbon Policy Architectures and Compliance Costs; 7.4. European Union; 7.5. Australia; 7.6. China; 7.7. Indonesia; 7.8. Summary; References; 8. Sustainability Reporting Beyond Rhetoric: Linking Strategy, Accounting and Communication; 8.1. Introduction; 8.2. Facets and Forms of Sustainability Reporting; 8.3. A Framework of Sustainability Reporting Approaches; 8.4. Outlook; References. | |
| 505 | 8 | |a 9. The Measurement and Reporting of Sustainability Information within the Organization: A Case Analysis9.1. Introduction; 9.2. Schaltegger's Framework; 9.3. Background of the LGA; 9.4. Conclusions; Appendix 9.A: Respondent Questions; 10. A Methodology to Rank the Quality and Comprehensiveness of Sustainability Information Provided in Publicly Listed Company Reports; 10.1. Introduction; 10.2. The Need for a Reporting Quality Ranking System; 10.3. Voluntary Reporting Theories and the Five Reporting Bottom Lines; 10.4. Summary; References. | |
| 500 | |a 11. Assurance on Sustainability Reporting: State of Play and Future Directions. | ||
| 520 | |a Given the strong international interest in CSR/Sustainability reporting generally, this book addresses a broad range of innovative and contemporary topics which will have interest and appeal to a diverse readership. | ||
| 588 | 0 | |a Print version record. | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Sustainable development reporting. | |
| 650 | 6 | |a Développement durable |x Rapports. | |
| 650 | 7 | |a Sustainable development reporting |2 fast | |
| 776 | 0 | 8 | |i Print version: |a Jones, Stewart. |t Contemporary Issues in Sustainability Accounting, Assurance and Reporting. |d Bradford : Emerald Group Publishing Limited, ©2012 |z 9781780520209 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=956320 |z Texto completo |
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