Sustainability Accounting and Integrated Reporting(Finance, Governance and Sustainability) H 182 p. 17
内容
Sustainability Reporting and Integrated Reporting deal with organizations' articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies' operations. As a result, organizations report ever more social and environmental information to explain how they positively influence people and Planet. In addition to providing more information, there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. This book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. It provides a broad and comprehensive review of sustainability and integrated reporting, focusing on the interconnection between different elements of these topics, often dealt with in isolation by existing texts. Consequently, the book is a comprehensive reference for students of sustainability reporting.