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Informationen zum Autor ANN BROCKETT is the Americas Assurance Leader for Climate Chang and Sustainability Services at Ernst & Young. Ms. Brockett serves a broad range of clients to identify and develop alternatives that address emerging risk areas and in providing financial and non-financial assurance services. ZABIHOLLAH REZAEE is the Thompson-Hill Chair of Excellence and Professor of Accountancy at the University of Memphis. He served a two-year term on the Standing Advisory Group (SAG) of the Public Company Accounting Oversight Board (PCAOB). Klappentext Corporate Sustainability Integrating Performance and Reporting Global businesses are under close scrutiny and profound pressure from lawmakers, regulators, the investment community, and their diverse stakeholders to focus on sustainability and accept accountability and responsibility for their multiple bottom lines of economic, governance, social, ethical, and environmental (EGSEE) performance. Would you like to leave more resources for the next generation? Watch your business grow continuously? Have an ethical and competent organizational culture? Presenting recent developments in sustainability performance and sustainability reporting and assurance, Corporate Sustainability sheds light on the importance, relevance, and benefits of business sustainability and accountability reporting in all areas of EGSEE performance. Filled with features and practical examples relevant to professionals of all levels, corporate leaders, directors and executives, as well as auditors, practitioners, and educators, this timely and essential book discusses: How organizations focused on sustainability performance and accountability reporting can reflect their key performance indicators (KPIs) in every area of EGSEE business affairs The importance of sustainability performance, reporting, and assurance The initiatives, rules, regulations, and standards of performance and reporting Emerging issues and best practices of sustainability performance, reporting, and assurance Future trends in sustainability performance Organizations worldwide recognize the importance of sustainability performance and accountability reporting. However, how to actually implement sustainability reporting remains a major challenge. Read Corporate Sustainability and discover how to fully--and successfully--integrate sustainability into your business's reporting and performance management systems. Zusammenfassung 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. Inhaltsverzeichnis Preface xiii Acknowledgments xix PART I: AN INTRODUCTION TO SUSTAINABILITY PERFORMANCE, REPORTING, AND ASSURANCE 1 Chapter 1: Introduction to Business Sustainability and Accountability Reporting 3 Executive Summary 3 Introduction 4 The Case for Sustainability 5 Current Status of Sustainability and Accountability 6 Drivers of Sustainability Initiatives and Practices 7 Best Practices of Sustainability Programs 10 Principles of Business Sustainability 14 Business Sustainability and Corporate Accountability Framework 14 Key Performance Indicators 16 Emerging Issues in Sustainability Reporting 17 Promotion of Sustainability Development, Performance, and Disclosures 21 Conclusion 22 Action Items 22 Notes 23 Chapter 2: Brief History of Sustainability Reporting 27 Executive Summary 27 Historical Perspectives 27 Recent Developments and Initiatives 29 Status of Business Sustainability and Sustainability R...
