What is included with this book?
ANN BROCKETT is the Americas Assurance Leader for Climate Change 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).
Preface
Acknowledgments
Chapter 1 Introduction to business sustainability and accountability reporting
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
Endnotes
Chapter 2 Brief History of Sustainability Reporting
Historical Perspectives
Recent Developments and Initiatives
Status of Business Sustainability and Sustainability Reporting and Assurance
Going Forward
Conclusions
Endnotes
Chapter 3 Business Sustainability and Accountability Initiatives, Reporting and Assurance
Multiple-Bottom-Line Dimensions of Business Sustainability
Usefulness of Sustainability Information
Sustainability Reporting Process
Sustainability Reporting in Action
Promotion 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
Endnotes
Chapter 4 Sustainability, Corporations, Capital Markets and Global Economy
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
Endnotes
Chapter 5 Economic Vitality as Component of Sustainability
Introduction
Economic KPIs
Public Trust and Investor Confidence in Public Financial Information
INTERNAL CONTROL REPORTING
Internal Control Reporting Requirements
Benefits of Mandatory Internal Control Reporting
Internal Control over Business and Operations (ICBO)
Investment in Internal Control
INTEGRATED FINANCIAL AND INTERNAL CONTROL REPORTING
Conclusion
Endnotes
Chapter 6 Corporate Governance Dimension of Sustainability
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
Corporate Governance Functions
Board Committees
Managerial function
Compliance Function
Internal Audit function
Legal and financial advisory function
External audit function
Monitoring function
Proxy Voting for Sustainability
Corporate Governance KPIs
Corporate governance Emerging Issues and Challenges
6.14 Corporate Governance Reporting and Assurance
Conclusion
ENDNOTES
Chapter 7 The Social Dimension of Corporate sustainability
Introduction
Social Performance
SOCIAL KPI’s
CORPORATE SOCIAL RESPONSIBILITY (CSR)
International Organization for Standardization (ISO) 26000
Profit
People
Planet
CSR Issues
Globalization-related CSR
Employee-related CSR
Product and marketing-Related CSR
Supply Chain-related CSR
Stakeholder-related CSR
CSR and Financial Performance
CSR Performance Measurement
CSR PROGRAMS
COMPONENTS OF CSR
CSR REPORTING
Conclusion
Endnotes
Chapter 8 Ethical Dimension of Sustainability
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
ENDNOTES
Chapter 9 The Environmental dimension of Sustainability Performance – Government Policy: Societal Forces and Environmental Management
Introduction
Emerging environmental issues
Environmental Key Performance Indicators
Environmental Protection Agency (EPA)
Climate Risk Disclosure
Global Environmental Initiatives and Regulations
Kyoto Protocol
The Kyoto mechanisms
Monitoring emission targets
European Union Emissions trading system (EU – ETS)
Carbon Reduction Commitment (CRC)
California Assembly Bill 32
Copenhagen Accord 2009
Montreal Protocol
The United Nations
The World Bank Carbon Finance Unit's (CFU)
Societal actors influencing corporate environmental behavior
World Wildlife Fund (WWF)
UN Global Compact
Clean Air Initiative
International Council for Local Environmental Initiatives (ICLEI)
Coalition for Environmentally Responsible Economies (CERES)
Interfaith Center on Corporate Responsibility (ICCR)
Investor Network on Climate Risk (INCR)
International Organization for Standardization (ISO)
ISO 50001
Environmental management systems
Environmental reporting
Environmental Assurance and Auditing
Conclusion
Endnotes
Chapter 10 Business Sustainability in Action, Global Initiatives and Emerging Issues
Introduction
Global Initiatives on Business Sustainability
United Nations Global Compact (UNGC)
Organization for Economic Co-operation and Development
Coalition for Environmentally Responsible Economies (Ceres)
Social Accountability International (SAI)
American Society for Quality
Global Reporting Initiative (GRI)
The International Integrated Reporting Committee (IIRC)
Relevance of ISO Standards to Business Sustainability
ISO 9000
ISO 14000
ISO 26000
ISO 31000
ISO 50001
Macro Sustainability Issues
GHG reporting trends
Water Management
Sustainability KPIs
Business Sustainability in Action
Emerging Issues in Sustainability
Conclusion
Endnotes
Chapter 11 Future of Business Sustainability, Sustainability Reporting and Assurance
Introduction
The Emergence of Business Sustainability
Sustainability Reporting
Importance of sustainability reporting
Guideline on Sustainability Reporting
Materiality and Sustainability Reporting
Role of Gatekeepers in Sustainability Reporting
The use of XBRL in Sustainability Reporting
Mandatory Sustainability Reporting
Sustainability Reporting in Action
Sustainability Assurance
Sustainability Assurance Guidance
Reasonable Versus Limited Assurance Engagements
Attestation and Direct Engagements
Content and Format of Sustainability Assurance Reports
Sustainability Risk Assessment
Sustainability Assurance and Internal Control
Emerging Trend in Sustainability Reporting
Sustainability Assurance in Action
Sustainability Database
Conclusion
Endnotes
About the Authors
Index
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