{"product_id":"corporate-sustainability-isbn-9781118122365","title":"Corporate Sustainability","description":"\u003cb\u003eInvaluable guidance for complete integration of sustainability into reporting and performance management systems\u003c\/b\u003e  \u003cp\u003e 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. \u003ci\u003eBusiness Sustainability and Accountability\u003c\/i\u003e 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.\u003c\/p\u003e \u003cul\u003e \u003cli\u003eLooks at business sustainability and accountability reporting and assurance and their incorporation into the reporting process\u003c\/li\u003e \u003cli\u003eFocuses on how the business sustainability and accountability model are impacted by the collaboration of people, business, and resources\u003c\/li\u003e \u003cli\u003ePresents laws, rules, regulations, standards and best practices relevant to business sustainability performance, reporting and assurance\u003c\/li\u003e \u003c\/ul\u003e  \u003cp\u003e 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 \u003ci\u003eBusiness Sustainability and Accountability\u003c\/i\u003e 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.\u003c\/p\u003e \u003cp\u003ePreface xiii\u003c\/p\u003e \u003cp\u003eAcknowledgments xix\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART I: AN INTRODUCTION TO SUSTAINABILITY PERFORMANCE, REPORTING, AND ASSURANCE 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: Introduction to Business Sustainability and Accountability Reporting 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExecutive Summary 3\u003c\/p\u003e \u003cp\u003eIntroduction 4\u003c\/p\u003e \u003cp\u003eThe Case for Sustainability 5\u003c\/p\u003e \u003cp\u003eCurrent Status of Sustainability and Accountability 6\u003c\/p\u003e \u003cp\u003eDrivers of Sustainability Initiatives and Practices 7\u003c\/p\u003e \u003cp\u003eBest Practices of Sustainability Programs 10\u003c\/p\u003e \u003cp\u003ePrinciples of Business Sustainability 14\u003c\/p\u003e \u003cp\u003eBusiness Sustainability and Corporate Accountability Framework 14\u003c\/p\u003e \u003cp\u003eKey Performance Indicators 16\u003c\/p\u003e \u003cp\u003eEmerging Issues in Sustainability Reporting 17\u003c\/p\u003e \u003cp\u003ePromotion of Sustainability Development, Performance, and Disclosures 21\u003c\/p\u003e \u003cp\u003eConclusion 22\u003c\/p\u003e \u003cp\u003eAction Items 22\u003c\/p\u003e \u003cp\u003eNotes 23\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: Brief History of Sustainability Reporting 27\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExecutive Summary 27\u003c\/p\u003e \u003cp\u003eHistorical Perspectives 27\u003c\/p\u003e \u003cp\u003eRecent Developments and Initiatives 29\u003c\/p\u003e \u003cp\u003eStatus of Business Sustainability and Sustainability Reporting and Assurance 31\u003c\/p\u003e \u003cp\u003eGoing Forward 32\u003c\/p\u003e \u003cp\u003eConclusion 33\u003c\/p\u003e \u003cp\u003eAction Items 33\u003c\/p\u003e \u003cp\u003eNotes 34\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: Business Sustainability and Accountability Initiatives, Reporting, and Assurance 37\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExecutive Summary 37\u003c\/p\u003e \u003cp\u003eMultiple Bottom-Line Dimensions of Business Sustainability 37\u003c\/p\u003e \u003cp\u003eUsefulness of Sustainability Information 39\u003c\/p\u003e \u003cp\u003eThe Sustainability Reporting Process 41\u003c\/p\u003e \u003cp\u003eSustainability Reporting in Action 46\u003c\/p\u003e \u003cp\u003ePromotion of Sustainability Reporting 47\u003c\/p\u003e \u003cp\u003eFuture of Sustainability Reporting 48\u003c\/p\u003e \u003cp\u003eMandatory versus Voluntary Sustainability Reports 51\u003c\/p\u003e \u003cp\u003eSustainability Assurance 53\u003c\/p\u003e \u003cp\u003eContinuum of Assurance on Sustainability Information 57\u003c\/p\u003e \u003cp\u003eInternal Controls Relevant to Sustainability Performance 58\u003c\/p\u003e \u003cp\u003eSustainability Risk Management 58\u003c\/p\u003e \u003cp\u003eConclusion 61\u003c\/p\u003e \u003cp\u003eAction Items 62\u003c\/p\u003e \u003cp\u003eNotes 62\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART II: DIMENSIONS OF SUSTAINABILITY PERFORMANCE 67\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: Sustainability, Corporations, Capital Markets, and the Global Economy 69\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExecutive Summary 69\u003c\/p\u003e \u003cp\u003eGlobal Economy and Financial Crisis 69\u003c\/p\u003e \u003cp\u003eCapital Markets 71\u003c\/p\u003e \u003cp\u003eRole of Corporations in Society 72\u003c\/p\u003e \u003cp\u003eSustainability Information Needs of Investors 74\u003c\/p\u003e \u003cp\u003eCorporate Reporting 77\u003c\/p\u003e \u003cp\u003eRecent Initiatives in Corporate Reporting 79\u003c\/p\u003e \u003cp\u003eWeb-Based Corporate Reporting 83\u003c\/p\u003e \u003cp\u003ePredictive Business Analytics 84\u003c\/p\u003e \u003cp\u003eNarrative Reporting 85\u003c\/p\u003e \u003cp\u003eGovernance, Risk Management, and Compliance (GRC) Reporting 86\u003c\/p\u003e \u003cp\u003eSustainability Reporting 87\u003c\/p\u003e \u003cp\u003eConclusions 88\u003c\/p\u003e \u003cp\u003eAction Items 88\u003c\/p\u003e \u003cp\u003eNotes 89\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: Economic Vitality as a Component of Sustainability 91\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExecutive Summary 91\u003c\/p\u003e \u003cp\u003eIntroduction 91\u003c\/p\u003e \u003cp\u003eEconomic KPIs 92\u003c\/p\u003e \u003cp\u003ePublic Trust and Investor Confidence in Financial Information 92\u003c\/p\u003e \u003cp\u003eInternal Control Reporting 98\u003c\/p\u003e \u003cp\u003eInternal Control Reporting Requirements 101\u003c\/p\u003e \u003cp\u003eIntegrated Financial and Internal Control Reporting 105\u003c\/p\u003e \u003cp\u003eConclusion 109\u003c\/p\u003e \u003cp\u003eAction Items 110\u003c\/p\u003e \u003cp\u003eNotes 110\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: The Corporate Governance Dimension of Sustainability 113\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExecutive Summary 113\u003c\/p\u003e \u003cp\u003eCorporate Governance Definition 114\u003c\/p\u003e \u003cp\u003eDrivers of Corporate Governance 114\u003c\/p\u003e \u003cp\u003eGlobal Convergence in Corporate Governance 116\u003c\/p\u003e \u003cp\u003eSarbanes-Oxley Act of 2002 117\u003c\/p\u003e \u003cp\u003eDodd-Frank Act 121\u003c\/p\u003e \u003cp\u003eThe United Kingdom’s Financial Regulatory Framework 122\u003c\/p\u003e \u003cp\u003eListing Standards Related to Corporate Governance 123\u003c\/p\u003e \u003cp\u003eCorporate Governance in the Post-Crisis Era 123\u003c\/p\u003e \u003cp\u003eCorporate Governance Functions 128\u003c\/p\u003e \u003cp\u003eBoard Committees 131\u003c\/p\u003e \u003cp\u003eProxy Voting for Sustainability 134\u003c\/p\u003e \u003cp\u003eEmerging Corporate Governance Issues and Challenges 138\u003c\/p\u003e \u003cp\u003eCorporate Governance Reporting and Assurance 139\u003c\/p\u003e \u003cp\u003eConclusion 142\u003c\/p\u003e \u003cp\u003eAction Items 143\u003c\/p\u003e \u003cp\u003eNotes 144\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: The Social Dimension of Corporate Sustainability 147\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExecutive Summary 147\u003c\/p\u003e \u003cp\u003eIntroduction 147\u003c\/p\u003e \u003cp\u003eSocial Performance 148\u003c\/p\u003e \u003cp\u003eSocial KPIs 150\u003c\/p\u003e \u003cp\u003eCorporate Social Responsibility (CSR) 151\u003c\/p\u003e \u003cp\u003eCSR and Financial Performance 159\u003c\/p\u003e \u003cp\u003eCSR Performance Measurement 160\u003c\/p\u003e \u003cp\u003eCSR Programs 161\u003c\/p\u003e \u003cp\u003eComponents of CSR 163\u003c\/p\u003e \u003cp\u003eCSR Reporting 164\u003c\/p\u003e \u003cp\u003eConclusion 167\u003c\/p\u003e \u003cp\u003eAction Items 168\u003c\/p\u003e \u003cp\u003eNotes 168\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8: The Ethical Dimension of Sustainability 171\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExecutive Summary 171\u003c\/p\u003e \u003cp\u003eBusiness Ethics 172\u003c\/p\u003e \u003cp\u003eEthics and Law 172\u003c\/p\u003e \u003cp\u003eEthics KPIs 176\u003c\/p\u003e \u003cp\u003eWorkplace Ethics 177\u003c\/p\u003e \u003cp\u003eTraining and Ethics Education 182\u003c\/p\u003e \u003cp\u003eCorporate Culture 183\u003c\/p\u003e \u003cp\u003eCorporate Codes of Ethics: Rules and Best Practices 185\u003c\/p\u003e \u003cp\u003eFinancial Reporting Integrity 185\u003c\/p\u003e \u003cp\u003eEthics Reporting 187\u003c\/p\u003e \u003cp\u003eConclusion 190\u003c\/p\u003e \u003cp\u003eAction Items 191\u003c\/p\u003e \u003cp\u003eNotes 191\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9: The Environmental Dimension of Sustainability Performance: Government Policy, Societal Forces, and Environmental Management 193\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExecutive Summary 193\u003c\/p\u003e \u003cp\u003eIntroduction 194\u003c\/p\u003e \u003cp\u003eEmerging Environmental Issues 194\u003c\/p\u003e \u003cp\u003eEnvironmental KPIs 196\u003c\/p\u003e \u003cp\u003eEnvironmental Regulations in the United States 198\u003c\/p\u003e \u003cp\u003eGlobal Environmental Initiatives and Regulations 203\u003c\/p\u003e \u003cp\u003eEuropean Union Emissions Trading System (EU ETS) 208\u003c\/p\u003e \u003cp\u003eCarbon Reduction Commitment (CRC) 209\u003c\/p\u003e \u003cp\u003eCalifornia Assembly Bill 32 209\u003c\/p\u003e \u003cp\u003eGlobal Progress 209\u003c\/p\u003e \u003cp\u003eSocietal Actors Influencing Corporate\u003c\/p\u003e \u003cp\u003eEnvironmental Behavior 215\u003c\/p\u003e \u003cp\u003eInternational Organization for Standardization (ISO) 220\u003c\/p\u003e \u003cp\u003eEnvironmental Management Systems (EMS) 222\u003c\/p\u003e \u003cp\u003eEnvironmental Reporting 226\u003c\/p\u003e \u003cp\u003eEnvironmental Assurance and Auditing 229\u003c\/p\u003e \u003cp\u003eConclusion 230\u003c\/p\u003e \u003cp\u003eAction Items 231\u003c\/p\u003e \u003cp\u003eNotes 232\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART III: EMERGING ISSUES IN SUSTAINABILITY PERFORMANCE, REPORTING, AND ASSURANCE 237\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10: Business Sustainability in Action: Global Initiatives and Emerging Issues 239\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExecutive Summary 239\u003c\/p\u003e \u003cp\u003eIntroduction 240\u003c\/p\u003e \u003cp\u003eGlobal Initiatives on Business Sustainability 240\u003c\/p\u003e \u003cp\u003eSocial Accountability International (SAI) 244\u003c\/p\u003e \u003cp\u003eMacro Sustainability Issues 248\u003c\/p\u003e \u003cp\u003eClimate Change 250\u003c\/p\u003e \u003cp\u003eSustainability KPIs 254\u003c\/p\u003e \u003cp\u003eBusiness Sustainability in Action 259\u003c\/p\u003e \u003cp\u003eLessons Learned from Sustainability 260\u003c\/p\u003e \u003cp\u003eEmerging Issues in Sustainability 263\u003c\/p\u003e \u003cp\u003eConclusion 266\u003c\/p\u003e \u003cp\u003eAction Items 267\u003c\/p\u003e \u003cp\u003eNotes 267\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11: The Future of Business Sustainability: Sustainability Reporting and Assurance 271\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eExecutive Summary 271\u003c\/p\u003e \u003cp\u003eIntroduction 271\u003c\/p\u003e \u003cp\u003eThe Emergence of Business Sustainability 272\u003c\/p\u003e \u003cp\u003eSustainability Reporting 274\u003c\/p\u003e \u003cp\u003eSustainability Assurance 287\u003c\/p\u003e \u003cp\u003eSustainability Assurance and Internal Control 297\u003c\/p\u003e \u003cp\u003eEmerging Trends in Sustainability Reporting 297\u003c\/p\u003e \u003cp\u003eSustainability Assurance in Action 298\u003c\/p\u003e \u003cp\u003eSustainability Database 299\u003c\/p\u003e \u003cp\u003eSustainability Education 300\u003c\/p\u003e \u003cp\u003eConclusion 300\u003c\/p\u003e \u003cp\u003eAction Items 301\u003c\/p\u003e \u003cp\u003eNotes 302\u003c\/p\u003e \u003cp\u003eAbout the Authors 305\u003c\/p\u003e \u003cp\u003eIndex 307\u003c\/p\u003e \t \u003cp\u003e\u003cb\u003eANN BROCKETT\u003c\/b\u003e is the Americas Assurance Leader for Climate Chang and Sustainability Services at Ernst \u0026amp; 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. \t \u003c\/p\u003e\u003cp\u003e\u003cb\u003eZABIHOLLAH REZAEE \u003c\/b\u003eis 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).\t   \u003c\/p\u003e\u003cp\u003eGlobal 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?\u003c\/p\u003e \u003cp\u003ePresenting recent developments in sustainability performance and sustainability reporting and assurance, \u003ci\u003eCorporate Sustainability\u003c\/i\u003e sheds light on the importance, relevance, and benefits of business sustainability and accountability reporting in all areas of EGSEE performance.\u003c\/p\u003e \u003cp\u003eFilled 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:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eHow organizations focused on sustainability performance and accountability reporting can reflect their key performance indicators (KPIs) in every area of EGSEE business affairs\u003c\/li\u003e \u003cli\u003eThe importance of sustainability performance, reporting, and assurance\u003c\/li\u003e \u003cli\u003eThe initiatives, rules, regulations, and standards of performance and reporting\u003c\/li\u003e \u003cli\u003eEmerging issues and best practices of sustainability performance, reporting, and assurance\u003c\/li\u003e \u003cli\u003eFuture trends in sustainability performance\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eOrganizations worldwide recognize the importance of sustainability performance and accountability reporting. However, how to actually implement sustainability reporting remains a major challenge. Read \u003ci\u003eCorporate Sustainability\u003c\/i\u003e and discover how to fully—and successfully—integrate sustainability into your business's reporting and performance management systems.\u003c\/p\u003e \t \u003cp\u003e\u003cb\u003eCorporate Sustainability\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e\u003cb\u003eIntegrating Performance and Reporting\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eGlobal 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? \u003c\/p\u003e\u003cp\u003ePresenting recent developments in sustainability performance and sustainability reporting and assurance, \u003ci\u003eCorporate Sustainability\u003c\/i\u003e sheds light on the importance, relevance, and benefits of business sustainability and accountability reporting in all areas of EGSEE performance. \u003c\/p\u003e\u003cp\u003eFilled 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: \u003c\/p\u003e\u003cul\u003e \u003cli\u003eHow organizations focused on sustainability performance and accountability reporting can reflect their key performance indicators (KPIs) in every area of EGSEE business affairs\u003c\/li\u003e \u003cli\u003eThe importance of sustainability performance, reporting, and assurance\u003c\/li\u003e \u003cli\u003eThe initiatives, rules, regulations, and standards of performance and reporting\u003c\/li\u003e \u003cli\u003eEmerging issues and best practices of sustainability performance, reporting, and assurance\u003c\/li\u003e \u003cli\u003eFuture trends in sustainability performance\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eOrganizations worldwide recognize the importance of sustainability performance and accountability reporting. However, how to actually implement sustainability reporting remains a major challenge. Read \u003ci\u003eCorporate Sustainability\u003c\/i\u003e and discover how to fully—and successfully—integrate sustainability into your business's reporting and performance management systems.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47988994441445,"sku":"NP9781118122365","price":75.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9781118122365.jpg?v=1761782353","url":"https:\/\/k12savings.com\/products\/corporate-sustainability-isbn-9781118122365","provider":"K12savings","version":"1.0","type":"link"}