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Corporate sustainability [electronic resource] : integrating performance and reporting / Ann M. Brockett, Zabihollah Rezaee

Author
Brockett, Ann
Published
Hoboken, N.J. : Wiley, [2012]
Copyright Date
©2012
Physical Description
1 online resource (xix, 316 pages) : illustrations
Additional Creators
Rezaee, Zabihollah, 1953-
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Contents
Machine generated contents note: pt. I AN INTRODUCTION TO SUSTAINABILITY PERFORMANCE, REPORTING, AND ASSURANCE -- ch. 1 Introduction to Business Sustainability and Accountability Reporting -- Executive Summary -- Introduction -- The Case for Sustainability -- Current Status of Sustainability and Accountability -- Drivers of Sustainability Initiatives and Practices -- Best Practices of Sustainability Programs -- Principles of Business Sustainability -- Business Sustainability and Corporate Accountability Framework -- Key Performance Indicators -- Emerging Issues in Sustainability Reporting -- Promotion of Sustainability Development, Performance, and Disclosures -- Conclusion -- Action Items -- Notes -- ch. 2 Brief History of Sustainability Reporting -- Executive Summary -- Historical Perspectives -- Recent Developments and Initiatives -- Status of Business Sustainability and Sustainability Reporting and Assurance -- Going Forward -- Conclusion -- Action Items -- Notes -- ch. 3 Business Sustainability and Accountability Initiatives, Reporting, and Assurance -- Executive Summary -- Multiple Bottom-Line Dimensions of Business Sustainability -- Usefulness of Sustainability Information -- The Sustainability Reporting Process -- Sustainability Reporting in Action -- Promotion of Sustainability Reporting -- Future of Sustainability Reporting -- Mandatory versus Voluntary Sustainability Reports -- Sustainability Assurance -- Continuum of Assurance on Sustainability Information -- Internal Controls Relevant to Sustainability Performance -- Sustainability Risk Management -- Conclusion -- Action Items -- Notes -- pt. II DIMENSIONS OF SUSTAINABILITY PERFORMANCE -- ch. 4 Sustainability, Corporations, Capital Markets, and the Global Economy -- Executive Summary -- Global Economy and Financial Crisis -- Capital Markets -- Role of Corporations in Society -- Sustainability Information Needs of Investors -- Corporate Reporting -- Recent Initiatives in Corporate Reporting -- Web-Based Corporate Reporting -- Predictive Business Analytics -- Narrative Reporting -- Governance, Risk Management, and Compliance (GRC) Reporting -- Sustainability Reporting -- Conclusions -- Action Items -- Notes -- ch. 5 Economic Vitality as a Component of Sustainability -- Executive Summary -- Introduction -- Economic KPIs -- Public Trust and Investor Confidence in Financial Information -- Internal Control Reporting -- Internal Control Reporting Requirements -- Integrated Financial and Internal Control Reporting -- Conclusion -- Action Items -- Notes -- ch. 6 The Corporate Governance Dimension of Sustainability -- Executive Summary -- Corporate Governance Definition -- Drivers of Corporate Governance -- Global Convergence in Corporate Governance -- Sarbanes-Oxley Act of 2002 -- Dodd-Frank Act -- The United Kingdom's Financial Regulatory Framework -- Listing Standards Related to Corporate Governance -- Corporate Governance in the Post-Crisis Era -- Corporate Governance Functions -- Board Committees -- Proxy Voting for Sustainability -- Emerging Corporate Governance Issues and Challenges -- Corporate Governance Reporting and Assurance -- Conclusion -- Action Items -- Notes -- ch. 7 The Social Dimension of Corporate Sustainability -- Executive Summary -- Introduction -- Social Performance -- Social KPIs -- Corporate Social Responsibility (CSR) -- CSR and Financial Performance -- CSR Performance Measurement -- CSR Programs -- Components of CSR -- CSR Reporting -- Conclusion -- Action Items -- Notes -- ch. 8 The Ethical Dimension of Sustainability -- Executive Summary -- Business Ethics -- Ethics and Law -- Ethics KPIs -- Workplace Ethics -- Training and Ethics Education -- Corporate Culture -- Corporate Codes of Ethics: Rules and Best Practices -- Financial Reporting Integrity -- Ethics Reporting -- Conclusion -- Action Items -- Notes -- ch. 9 The Environmental Dimension of Sustainability Performance: Government Policy, Societal Forces, and Environmental Management -- Executive Summary -- Introduction -- Emerging Environmental Issues -- Environmental KPIs -- Environmental Regulations in the United States -- Global Environmental Initiatives and Regulations -- European Union Emissions Trading System (EU ETS) -- Carbon Reduction Commitment (CRC) -- California Assembly Bill 32 -- Global Progress -- Societal Actors Influencing Corporate Environmental Behavior -- International Organization for Standardization (ISO) -- Environmental Management Systems (EMS) -- Environmental Reporting -- Environmental Assurance and Auditing -- Conclusion -- Action Items -- Notes -- pt. III EMERGING ISSUES IN SUSTAINABILITY PERFORMANCE, REPORTING, AND ASSURANCE -- ch. 10 Business Sustainability in Action: Global Initiatives and Emerging Issues -- Executive Summary -- Introduction -- Global Initiatives on Business Sustainability -- Social Accountability International (SAI) -- Macro Sustainability Issues -- Climate Change -- Sustainability KPIs -- Business Sustainability in Action -- Lessons Learned from Sustainability -- Emerging Issues in Sustainability -- Conclusion -- Action Items -- Notes -- ch. 11 The Future of Business Sustainability: Sustainability Reporting and Assurance -- Executive Summary -- Introduction -- The Emergence of Business Sustainability -- Sustainability Reporting -- Sustainability Assurance -- Sustainability Assurance and Internal Control -- Emerging Trends in Sustainability Reporting -- Sustainability Assurance in Action -- Sustainability Database -- Sustainability Education -- Conclusion -- Action Items -- Notes.
Subject(s)
ISBN
9781118224717 (electronic bk.)
111822471X (electronic bk.)
Note
AVAILABLE ONLINE TO AUTHORIZED PSU USERS.
Bibliography Note
Includes bibliographical references and index.
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