Corporate Sustainability: Integrating Performance and Reporting

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John Wiley & Sons, Nov 6, 2012 - Business & Economics - 336 pages
Invaluable guidance for complete integration of sustainability into reporting and performance management systems

Global businesses are under close scrutiny from lawmakers, regulators, and their diverse stakeholders to focus on sustainability and accept responsibility for their multiple bottom line performance. Business Sustainability and Accountability examines business sustainability and accountability reporting and their integration into strategy, governance, risk assessment, performance management and the reporting process. This book also highlights how people, business and resources collaborate in a business sustainability and accountability model.

  • Looks at business sustainability and accountability reporting and assurance and their incorporation into the reporting process
  • Focuses on how the business sustainability and accountability model are impacted by the collaboration of people, business, and resources
  • Presents laws, rules, regulations, standards and best practices relevant to business sustainability performance, reporting and assurance

Organizations worldwide recognize the importance of all five EGSEE dimensions of sustainability performance and accountability reporting. However, how to actually assess sustainability risk, implement sustainability reporting, and obtain sustainability assurance remain a major challenge and best practices are evolving. Straightforward and comprehensive Business Sustainability and Accountability hits on all of the hottest topics around sustainability including multiple bottom line (EGSEE) performance and reporting, related financial and non-financial key performance indicators (KPIs), business social responsibility and environmental reporting.

 

Contents

The Case for Sustainability
5
Principles of Business Sustainability
14
Promotion of Sustainability Development Performance
21
Brief History of Sustainability Reporting
27
Contents
31
Business Sustainability and Accountability
37
Sustainability Reporting in Action
46
Sustainability Assurance
53
Corporate Governance Functions
128
Proxy Voting for Sustainability
134
Conclusion
142
Contents
143
The Ethical Dimension of Sustainability
171
The Environmental Dimension of Sustainability
193
EMERGING ISSUES IN SUSTAINABILITY
237
Social Accountability International SAI
244

Conclusion
61
DIMENSIONS OF SUSTAINABILITY PERFORMANCE
67
Sustainability Information Needs of Investors
74
WebBased Corporate Reporting
83
Economic Vitality as a Component of Sustainability
91
The Corporate Governance Dimension
113
DoddFrank Act
121
Climate Change
250
Business Sustainability in Action
259
Conclusion
266
Contents
271
Sustainability Assurance
287
Sustainability Education
300
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About the author (2012)

ANN BROCKETT is the Americas Assurance Leader for Climate Chang and Sustainability Services at Ernst & Young. Ms. Brockett serves a broad range of clients to identify and develop alternatives that address emerging risk areas and in providing financial and non-financial assurance services.

ZABIHOLLAH REZAEE is the Thompson-Hill Chair of Excellence and Professor of Accountancy at the University of Memphis. He served a two-year term on the Standing Advisory Group (SAG) of the Public Company Accounting Oversight Board (PCAOB).

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