the integrated reporting movement meaning momentum motives and materiality wiley corporate fa

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The Integrated Reporting Movement

Author : Robert G. Eccles
ISBN : 9781118646984
Genre : Business & Economics
File Size : 38. 62 MB
Format : PDF, ePub
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An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reporting’s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementation—including, but not limited to an extensive discussion of information technology’s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directors’ “Statement of Significant Audiences and Materiality” and a “Sustainable Value Matrix” tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.

Towards Integrated Reporting

Author : Epameinondas Katsikas
ISBN : 9783319472355
Genre : Business & Economics
File Size : 55. 18 MB
Format : PDF, ePub
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This book focuses on the accounting change processes that drive integrated reporting in the public sector. The Integrated Report is a tool that allows public sector entities to quantify and convey those aspects of their organization, strategy, governance and performance that lead to the creation of public value over time. To be successfully introduced, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and the unique relationship between the public sector and the environment, redefine the accounting process of change to deliver an integrated report. The authors provide a fresh look at integrated reporting on the basis of the accounting change processes that drive it, helping academics and practitioners to gain a deeper understanding of the challenges and benefits in terms of public value creation.

Two Bits

Author : Christopher M. Kelty
ISBN : 0822342642
Genre : Computers
File Size : 21. 81 MB
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DIVEthnographic study of the programmers, engineers, and hackers who have shaped the internet since the 1970s and the battles that have been waged amongst them over the development of open source software./div

Re Thinking Sexualities In Africa

Author : Signe Arnfred
ISBN : 917106513X
Genre : Social Science
File Size : 28. 72 MB
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Extrait de la couverture : "This volume sets out to investigate critically existing lines of tought about sexuality in Africa, while also creating space for alternative approches. Issues of colonial and contemporary discourses on 'African sexuality' and on 'female genital mutilation' are discussed, as are issues of female agency and of feminist engagement with HIV/AIDS. The volume contributes to current efforts to re-think sexualities in the light of feminist, queer and postcolonial theory."

European Integration Theory

Author : Antje Wiener
ISBN : 0199226091
Genre : Political Science
File Size : 22. 30 MB
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Systematically revised and updated throughout, this ground-breaking text provides an overview of all the major approaches to European integration. Each author reflects on the development, achievements and problems of their approach, and discusses historical and current issues of European integration. The concluding chapter then comparatively assesses the strengths and weaknesses of each approach and looks at the emerging issues. New to this Edition: · Two new chapters on the political theory of European integration and critical theory · End-of-chapter questions

One Report

Author : Robert G. Eccles
ISBN : 0470615826
Genre : Business & Economics
File Size : 25. 52 MB
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Winner of the 2010 PROSE Award for Best Business, Finance, & Management Book! "One Report" refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tremendous value to the company and all of its stakeholders, including shareholders, and also ultimately contributes to a sustainable society. Focuses on the emerging trend of integrated reporting as a top priority for companies, investors, regulators, auditors and civil society Provides compelling case studies from some of the world's leading companies doing integrated reporting Addresses how companies can move toward One Report and how it can become a keystone of a sustainable strategy for both the company and society Explains what others-such as analysts, shareholders, other stakeholders, auditors, regulators, legislators, and civil society-need to do to enable the rapid and broad adoption of One Report Filled with case studies and the most current trends on integrated reporting, this book is an invaluable guidebook on the future of reporting and how this future can lead to a sustainable society.

The Global Expatriate S Guide To Investing

Author : Andrew Hallam
ISBN : 9781119020981
Genre : Business & Economics
File Size : 26. 11 MB
Format : PDF, ePub
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Exploit your offshore status to build a robust investment portfolio Most of the world's 200 million expats float in stormy seas. Few can contribute to their home country social programs. They're often forced to fend for themselves when they retire. The Global Expatriate's Guide to Investing is the world's only book showing expats how to build wealth overseas with index funds. Written by bestselling author, Andrew Hallam, it's a guide for everyone, no matter where they are from. Warren Buffett says you should buy index funds. Nobel prize winners agree. But dangers lurk. Financial advisors overseas can be hungry wolves. They don't play by the same set of rules. They would rather earn whopping commissions than follow solid financial principles. The Global Expatriate's Guide To Investing shows how to avoid these jokers. It explains how to find an honest financial advisor: one that invests with index funds instead of commission paying windfalls. You don't want an advisor? Fair enough. Hallam shows three cutting edge index fund strategies. He compares costs and services of different brokerages, whether in the U.S. or offshore. And he shows every nationality how to invest in the best products for them. Some people want stability. Some want strong growth. Others want a dash of both. This book also answers the following questions: How much money do I need to retire? How much should I be saving each month? What investments will give me both strong returns, and safety? The Global Expatriate's Guide To Investing also profiles real expats and their stories. It shows the mistakes and successes that they want others to learn from. It's a humorous book. And it demonstrates how you can make the best of your hard-earned money.

Effectual Entrepreneurship

Author : Stuart Read
ISBN : 9781136866746
Genre : Business & Economics
File Size : 40. 15 MB
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What are you waiting for? Whether you’re dreaming about starting a business, learning about entrepreneurship, or on the brink of creating a new opportunity right now, don’t wait. Open this book. Inside you will find everything you need. This book contains: a vivid new way to learn about and to practice entrepreneurship. practical exercises, questions and activities for each step in your process. specific principles derived from the heuristics of expert entrepreneurs. 70+ case briefs of entrepreneurs across industries, geographies and time. applications to social entrepreneurship as well as the creation of opportunities in large enterprises. data that will challenge assumptions you might have about entrepreneurship. a broader perspective about the science of entrepreneurship and implications for how individuals can shape their own situation. extra resources are also available on the accompanying website: http://www.effectuation.org/ You will find these ideas presented in a concise, modular, graphical form, perfect for those learning to be entrepreneurs or already in the thick of things. If you want to learn about entrepreneurship in a way that emphasizes action, this book is for you. If you have already launched your entrepreneurial career and are looking for new perspectives, this book is for you. Even if you are someone who feels your day job is no longer creating anything novel or valuable, and wonders how to change it, this book is for you. Anyone using entrepreneurship to create the change they want to see in the world will find a wealth of thought-provoking material, expert advice, and practical techniques inside. So what are you waiting for?

The Cult Of Statistical Significance

Author : Stephen Thomas Ziliak
ISBN : 9780472050079
Genre : Business & Economics
File Size : 54. 96 MB
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The Cult of Statistical Significance shows, field by field, how "statistical significance," a technique that dominates many sciences, has been a huge mistake. The authors find that researchers in a broad spectrum of fields, from agronomy to zoology, employ testing that doesn't "test" and estimating that doesn't "estimate". The facts will startle the outside reader: how could a group of brilliant scientists wander so far from scientific magnitudes? This study will encourage scientists who want to know how to get the statistical sciences back on track and fulfill their quantitative promise. The book shows for the first time how wide the disaster is, and how bad for science, and it traces the problem to its historical, sociological, and philosophical roots.

Essentials Of Services Marketing

Author : Jochen Wirtz
ISBN : 9780133358971
Genre : Business & Economics
File Size : 60. 23 MB
Format : PDF
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Make it easy for students to understand: Clear, Simple Language and Visual Learning Aids The authors use simple English and short sentences to help students grasp concepts more easily and quickly. The text consists of full-colored learning cues, graphics, and diagrams to capture student attention and help them visualize concepts. Know Your ESM presents quick review questions designed to help students consolidate their understanding of key chapter concepts. Make it easy for students to relate: Cases and Examples written with a Global Outlook The first edition global outlook is retained by having an even spread of familiar cases and examples from the world’s major regions: 40% from American, 30% from Asia and 30% from Europe. Help students see how various concepts fit into the big picture: Revised Framework An improved framework characterized by stronger chapter integration as well as tighter presentation and structure. Help instructors to prepare for lessons: Enhanced Instructor Supplements Instructor’s Manual: Contain additional individual and group class activities. It also contains chapter-by-chapter teaching suggestions. Powerpoint Slides: Slides will feature example-based teaching using many examples and step-by-step application cases to teach and illustrate chapter concepts. Test Bank: Updated Test Bank that is Test Gen compatible. Video Bank: Corporate videos and advertisements help link concept to application. Videos will also come with teaching notes and/or a list of questions for students to answer. Case Bank: Cases can be in PDF format available for download as an Instructor Resource.

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