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Corporate Sustainability: Integrating Performance and Reporting

Book Description

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.

    Table of Contents

    1. Cover
    2. Series Page
    3. Title Page
    4. Copyright
    5. Dedication
    6. Preface
      1. Purpose of the Book
      2. Highlights of the Book
      3. Organization of the Book
    7. Acknowledgements
    8. Part I: An Introduction to Sustainability Performance, Reporting, and Assurance
      1. Chapter 1: Introduction to Business Sustainability and Accountability Reporting
        1. Executive Summary
        2. Introduction
        3. The Case for Sustainability
        4. Current Status of Sustainability and Accountability
        5. Drivers of Sustainability Initiatives and Practices
        6. Best Practices of Sustainability Programs
        7. Principles of Business Sustainability
        8. Business Sustainability and Corporate Accountability Framework
        9. Key Performance Indicators
        10. Emerging Issues in Sustainability Reporting
        11. Promotion of Sustainability Development, Performance, and Disclosures
        12. Conclusion
        13. Action Items
        14. Notes
      2. Chapter 2: Brief History of Sustainability Reporting
        1. Executive Summary
        2. Historical Perspectives
        3. Recent Developments and Initiatives
        4. Status of Business Sustainability and Sustainability Reporting and Assurance
        5. Going Forward
        6. Conclusion
        7. Action Items
        8. Notes
      3. Chapter 3: Business Sustainability and Accountability Initiatives, Reporting, and Assurance
        1. Executive Summary
        2. Multiple Bottom-Line Dimensions of Business Sustainability
        3. Usefulness of Sustainability Information
        4. The Sustainability Reporting Process
        5. Sustainability Reporting in Action
        6. Promotion of Sustainability Reporting
        7. Future of Sustainability Reporting
        8. Mandatory versus Voluntary Sustainability Reports
        9. Sustainability Assurance
        10. Continuum of Assurance on Sustainability Information
        11. Internal Controls Relevant to Sustainability Performance
        12. Sustainability Risk Management
        13. Conclusion
        14. Action Items
        15. Notes
    9. Part II: Dimensions of Sustainability Performance
      1. Chapter 4: Sustainability, Corporations, Capital Markets, and the Global Economy
        1. Executive Summary
        2. Global Economy and Financial Crisis
        3. Capital Markets
        4. Role of Corporations in Society
        5. Sustainability Information Needs of Investors
        6. Corporate Reporting
        7. Recent Initiatives in Corporate Reporting
        8. Web-Based Corporate Reporting
        9. Predictive Business Analytics
        10. Narrative Reporting
        11. Governance, Risk Management, and Compliance (GRC) Reporting
        12. Sustainability Reporting
        13. Conclusions
        14. Action Items
        15. Notes
      2. Chapter 5: Economic Vitality as a Component of Sustainability
        1. Executive Summary
        2. Introduction
        3. Economic KPIs
        4. Public Trust and Investor Confidence in Financial Information
        5. Internal Control Reporting
        6. Internal Control Reporting Requirements
        7. Integrated Financial and Internal Control Reporting
        8. Conclusion
        9. Action Items
        10. Notes
      3. Chapter 6: The Corporate Governance Dimension of Sustainability
        1. Executive Summary
        2. Corporate Governance Definition
        3. Drivers of Corporate Governance
        4. Global Convergence in Corporate Governance
        5. Sarbanes-Oxley Act of 2002
        6. Dodd-Frank Act
        7. The United Kingdom's Financial Regulatory Framework
        8. Listing Standards Related to Corporate Governance
        9. Corporate Governance in the Post-Crisis Era
        10. Corporate Governance Functions
        11. Board Committees
        12. Proxy Voting for Sustainability
        13. Emerging Corporate Governance Issues and Challenges
        14. Corporate Governance Reporting and Assurance
        15. Conclusion
        16. Action Items
        17. Notes
      4. Chapter 7: The Social Dimension of Corporate Sustainability
        1. Executive Summary
        2. Introduction
        3. Social Performance
        4. Social KPIs
        5. Corporate Social Responsibility (CSR)
        6. CSR and Financial Performance
        7. CSR Performance Measurement
        8. CSR Programs
        9. Components of CSR
        10. CSR Reporting
        11. Conclusion
        12. Action Items
        13. Notes
      5. Chapter 8: The Ethical Dimension of Sustainability
        1. Executive Summary
        2. Business Ethics
        3. Ethics and Law
        4. Ethics KPIs
        5. Workplace Ethics
        6. Training and Ethics Education
        7. Corporate Culture
        8. Corporate Codes of Ethics: Rules and Best Practices
        9. Financial Reporting Integrity
        10. Ethics Reporting
        11. Conclusion
        12. Action Items
        13. Notes
      6. Chapter 9: The Environmental Dimension of Sustainability Performance: Government Policy, Societal Forces, and Environmental Management
        1. Executive Summary
        2. Introduction
        3. Emerging Environmental Issues
        4. Environmental KPIs
        5. Environmental Regulations in the United States
        6. Global Environmental Initiatives and Regulations
        7. European Union Emissions Trading System (EU ETS)
        8. Carbon Reduction Commitment (CRC)
        9. California Assembly Bill 32
        10. Global Progress
        11. Societal Actors Influencing Corporate Environmental Behavior
        12. International Organization for Standardization (ISO)
        13. Environmental Management Systems (EMS)
        14. Environmental Reporting
        15. Environmental Assurance and Auditing
        16. Conclusion
        17. Action Items
        18. Notes
    10. Part III: Emerging Issues in Sustainability Performance, Reporting, and Assurance
      1. Chapter 10: Business Sustainability in Action: Global Initiatives and Emerging Issues
        1. Executive Summary
        2. Introduction
        3. Global Initiatives on Business Sustainability
        4. Social Accountability International (SAI)
        5. Macro Sustainability Issues
        6. Climate Change
        7. Sustainability KPIs
        8. Business Sustainability in Action
        9. Lessons Learned from Sustainability
        10. Emerging Issues in Sustainability
        11. Conclusion
        12. Action Items
        13. Notes
      2. Chapter 11: The Future of Business Sustainability: Sustainability Reporting and Assurance
        1. Executive Summary
        2. Introduction
        3. The Emergence of Business Sustainability
        4. Sustainability Reporting
        5. Sustainability Assurance
        6. Sustainability Assurance and Internal Control
        7. Emerging Trends in Sustainability Reporting
        8. Sustainability Assurance in Action
        9. Sustainability Database
        10. Sustainability Education
        11. Conclusion
        12. Action Items
        13. Notes
    11. About the Authors
    12. Index