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This book discusses reliability and other related issues, such as reporting and decision-making, pertinent to sustainability and corporate responsibility reporting practices. Investors, governments, and NGOs expect businesses to report their environmental and social performance. This information is used to legislate, regulate industries, and guide the investment of billions of dollars through pensions and mutual funds. But can we trust these measurements? In order to answer this question, the editors and contributors, all academic thought leaders from a variety of fields, offer a set of reflections on problems that various stakeholders might be exposed to. These problems are mainly due to a lack of standardized reporting practices and guidelines, and inconsistencies in measurements used for the valuation of corporate sustainability performance indicators. This book is of great interest to students, scholars, and stakeholders to help comprehend the importance of accounting on sustainability practices for decision-making and measures therein, but also the reliability risks involved in these measurements. Thus, it moves away from simply pushing for more sustainability reporting towards a more critical discussion of measurement issues and potential consequences of the aforementioned problems to different fields such as finance, marketing, or strategy.
The introduction of Agenda 2030 and its 17 Sustainable Development Goals (SDGs) has traced a path for private and public entities interested in pursuing sustainable development. This handbook identifies the recent challenges in accounting research and the SDGs by exploring the evolutionary pathways and future direction of sustainability reporting. It explores the role of businesses as contributors to Agenda 2030 by assuming a multidisciplinary approach and provides a measure of organisations' contributions to the SDGs through the understanding of business strategies and policies on Agenda 2030 integration. The book represents a substantial and multi-faceted contribution to the debate on SDGs accounting by assembling international scholars and practitioners to effectively explore the practice and theory revolving around the current state of the art and highlight future research pathways. By providing a comprehensive evaluation of accounting for the Sustainable Development Goals, this volume will appeal to a wide variety of readers, from students, scholars, researchers, practitioners and policymakers interested in increasing their awareness of Agenda 2030 and offers a significant contribution to the evolution of accounting practices.
The ultimate "how-to-do-it" guide for corporate leaders, strategists, academics, sustainability consultants, and anyone else with an interest in actually making sustainability work for organizations. An updated edition of a landmark book at a time when a growing number of corporate leaders are asking for urgent help in "getting this done".
The book brings together perspectives on entrepreneurship research, education and practice to understand social entrepreneurship in its wider societal, political and economic context. Its unique contribution comes from its interdisciplinary approach that spans from the societal to the organizational level, with specific focus social innovation and management. It views management of social entrepreneurship and social enterprise in light of its societal context and employs social innovation to critically assess social entrepreneurship as driver of change. The emergence of social entrepreneurship as an academic field is linked to several societal trends such as public austerity, financial crises, new social challenges and a growing counter-movement to globalised capitalism. Generally seen as organisations serving both social and economic objectives, social enterprises, social innovation and social entrepreneurship have their roots in civil society, civic activism or the solidarity economy, but also manifest themselves as for-profit companies, with new organisational forms emerging and old ones changing. The contributions in this book elucidate these developments and the role of social entrepreneurs and social enterprises. Furthermore, the book offers great insight into the specific ways of managing, leading and creating innovation in social enterprises as well as perspectives on how to understand their social impact or value creation.
Recent Advancements of Computational Finance and Business Analytics provide a comprehensive overview of the cutting-edge advancements in this dynamic field. By embracing computational finance and business analytics, organizations can gain a competitive edge in an increasingly data-driven and complex business environment. This book has explored the latest developments and breakthroughs in this rapidly evolving domain, providing a comprehensive overview of the current state of computational finance and business analytics. It covers the following dimensions of this domains: Business Analytics Financial Analytics Human Resource Analytics Marketing Analytics
Efforts to establish the measurement and control of sustainability have produced notable tools, but those instruments lack applicability in practice. Increasing the level of standardization of such tools also seems difficult to achieve, because the contexts surrounding the focal organizations differ considerably. Therefore, what we need is a systematic, interdisciplinary assessment of how to measure and control sustainability, so that we can establish an essential definition and up-to-date picture of the field. Measuring and Controlling Sustainability attempts to provide such an assessment in 17 chapters, organized into four main topic sections: (a) organizations and social value creation: concepts, responsibilities, and barriers; (b) accounting, measurement, performance, and diffusion of social value; (c) practical and managerial insights from real-life cases; and (d) choices, incentives, guidance, and ethics. This research anthology provides a comprehensive collection of cutting-edge theories and research that will further the development and advancement of measuring and controlling sustainable efforts in theory and managerial practice.
Businesses must create initiatives and adopt eco-friendly practices in order to adhere to the sustainability goals of a globalized world. Recycling, product service systems, and green manufacturing are just a few methods businesses use within a sustainable supply chain. However, these tools and techniques must also ensure business growth in order to remain relevant in an environmentally-conscious world. The Handbook of Research on Interdisciplinary Approaches to Decision Making for Sustainable Supply Chains provides interdisciplinary approaches to sustainable supply chain management through the optimization of system performance and development of new policies, design networks, and effective reverse logistics practices. Featuring research on topics such as industrial symbiosis, green collaboration, and clean transportation, this book is ideally designed for policymakers, business executives, warehouse managers, operations managers, suppliers, industry professionals, sustainability developers, decision makers, students, academicians, practitioners, and researchers seeking current research on reducing the environmental impacts of businesses via sustainable supply chain planning.
The seventh edition of Birt's Accounting textbook is designed for the core accounting unit in a business or commerce degree. Many students who plan to major in soft-side disciplines such as marketing or human resource management need a clear and accessible text that emphasises the relevance of accounting to business. The Accounting interactive e-text features a range of instructional media content designed to provide students with an engaging learning experience. This includes practitioner videos from Ernst & Young, animated work problems and questions with immediate feedback. Birt’s unique resource can also form the basis of a blended learning solution for lecturers.
This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.
This book explores recent developments in the theory, strategic perspective and international practice of corporate social responsibility. In particular it discusses the consequences of the economic slowdown apparent in many economies and the impact of changes in the regulatory environment. It consists of three parts: Part one addresses a variety of theoretical approaches as well as the dynamics and criticism of corporate social responsibility. It takes into account social and governmental expectations for the new and extended role of companies in the economy and in society, and provides a new context and theoretical assumptions regarding the functions and tasks of corporate social responsibility. Part two discusses the practical aspects relating to strategic management and corporate governance, corporate disclosure and reporting, as well as the empowerment of stakeholders. Lastly, part three focuses on the international practice of corporate social responsibility in various organizational and institutional settings. Using numerous case studies, the book explores the challenges and tasks of CSR in emerging markets, in the fashion industry and in global and family companies. It identifies the changes that can be detected following the financial crisis, closing the loop and linking the empirical findings with the revised theoretical framework.