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Integrated Sustainability Reporting - Linking Environmental and Social Information to Value Creation Processes (Paperback, 1st ed. 2020)
Loot Price: R4,091
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Integrated Sustainability Reporting - Linking Environmental and Social Information to Value Creation Processes (Paperback, 1st ed. 2020)
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This book proposes an integrated approach to sustainability
reporting, the goal being to overcome certain limitations of the
well-established additive approach, where the reporting of
environmental, social and economic issues is sequential, but
separate. It argues that, in order to successfully communicate its
commitment to sustainability, a company should report on how
environmental and social issues impact its way of doing business,
namely its business model, contributing to value creation. Thus, a
reporting framework for business models that encompasses
sustainability is presented. In turn, a number of illustrative
examples are examined to show how business model reporting could be
optimally used to provide effective and integrated sustainability
reporting. The book also offers a broad analysis of corporate
sustainability reporting, which includes a discussion of the
theoretical background, an explanation of why companies provide
sustainability reporting, a description of the current regulatory
framework for sustainability disclosure, and a review of
sustainability reporting literature that shows the main
characteristics of sustainability disclosure practices. Given its
scope, the book will be of interest to all researchers and
practitioners working for companies or organizations that aim to
support, implement and improve their sustainability reporting, by
adopting a more integrated approach that interconnects
environmental and social aspects with the economic and financial
results via the business model. The book also offers a valuable
reference guide for social science researchers, including PhD
students, interested in a discussion of the latest literature on
sustainability, corporate social responsibility, and the
communication of business models.
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