學門類別
哈佛
- General Management
- Marketing
- Entrepreneurship
- International Business
- Accounting
- Finance
- Operations Management
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- Human Resource Management
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- Business Ethics
- Organizational Behavior
- Information Technology
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- Business & Government Relations
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- Teaching & the Case Method
最新個案
- A practical guide to SEC ï¬nancial reporting and disclosures for successful regulatory crowdfunding
- Quality shareholders versus transient investors: The alarming case of product recalls
- The Health Equity Accelerator at Boston Medical Center
- Monosha Biotech: Growth Challenges of a Social Enterprise Brand
- Assessing the Value of Unifying and De-duplicating Customer Data, Spreadsheet Supplement
- Building an AI First Snack Company: A Hands-on Generative AI Exercise, Data Supplement
- Building an AI First Snack Company: A Hands-on Generative AI Exercise
- Board Director Dilemmas: The Tradeoffs of Board Selection
- Barbie: Reviving a Cultural Icon at Mattel (Abridged)
- Happiness Capital: A Hundred-Year-Old Family Business's Quest to Create Happiness
The Concept of Sustainability Reporting
內容大綱
Businesses and economic systems are changing in response to global challenges, shareholder interests, and stakeholder interests. This book offers a guide for organizations to benefit from sustainable approaches. A historical overview of the concept of sustainability is given, specifically focusing on how sustainability applies to performance and reporting. In order to implement sustainability in a business, policies need to be developed that align with stakeholder expectations. When organizations are actively participating in multi-stakeholder initiatives, it is easier to align policies with societal trends. When policies are developed, management systems are vital in making sure the policies are congruent with actual performance. Performance reports should be based on well-recognized standards; regular reporting will help stakeholders evaluate an organization's performance and find out if performance is consistent with their expectations. Assets to developing stakeholder trust in performance and reporting include internal and external assurances. Potential actions for improvement are also discussed. Chapter 2 discusses sustainability reporting and its relationship with sustainability performance. If a company does not report its performance, stakeholders will face obstacles in their decision making, and the company itself misses an opportunity to learn about its own performance. Sustainability performance and reporting change in response to sustainability disasters. The Bhopal gas leak and the Exxon Valdez oil spill are described as well as how they motivated change in performance and reporting. Many sustainability reporting guidelines have been created over the years, some of which cover all organizations while others focus on a specific sustainability aspect. The GRI offers the most broad-based set of sustainability reporting standards used for stand-alone reports.