Sustainable Performance in Business Organisations and Institutions: Measurement, Reporting and Management

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Autor: Joanna Dyczkowska (ed.)

Rok wydania: 2023
 
ISBN: 978-83-67400-82-4
 
Liczba stron: 282
 
Format: B5
 
Okładka: miękka
 
Wersja elektroniczna: ebookpoint, ibuk

Sustainable performance accounts for a critical issue for top management and operational managers facing the green and social transition. Accordingly, they require a clear roadmap indicating how to build ESG strategy, track and report on sustainability performance and manage these results in the longer term. This monograph offers insight into the topic of sustainability performance measurement, reporting and management in business organisations and institutions. The Authors from various countries, including Austria, Brazil, Germany, Hungary, Italy, Lithuania and Poland, present their broad perspectives and opinions, refer to various business sectors, and indicate how the regulatory framework and institutional bodies support sustainable development. With this focus, the book may interest accounting and management scholars, doctoral and master's students of socio-economic studies, and business practitioners. The book can also be used as supplementary material for accounting and management courses at the graduate and postgraduate levels.

Słowa kluczowe: business organisations and institutions, Balanced Scorecard, ESG strategy, green controlling, sustainable performance measurement, sustainability reporting

Preface (Joanna Dyczkowska) 9
Chapter 1. Non-Financial Disclosure and Sustainability Regulation: Voluntary or Mandatory Effectiveness (Maurizio Comoli, Patrizia Tettamanzi, Francesco Bavagnoli, Michael Murgolo). 15
1.1. Introduction to Non-Financial (or ESG) Disclosure 16
1.2. Research Aim and Methodology 19
1.3. Voluntary or Mandatory: The Sustainability Disclosure ‘Dilemma’ 20
1.4. International Initiatives on ESG Disclosure 23
1.5 European Initiatives on Sustainability Reporting 29
1.6. Sustainability, SMEs Criticalities and the Value Chain 33
1.7. Conclusions, Limitations and Practical Implications 36
References 38
Chapter 2. Sustainable Performance Measurement under the New European Regulation for Corporate Sustainability Reporting: What Will Be the Impact of the European Sustainability Reporting Standards (Beyond New KPIs)? (Josef Baumüller, Susanne Leitner-Hanetseder, Christoph Eisl). 41
2.1. CSRD and ESRS – a New Framework for Reporting on Sustainable Performance 43
2.2. Decision Usefulness of ESG Reporting: The Case for a New Management Approach? 46
2.3. Implications for Management Reporting Systems 51
2.4. Conclusions 52
References 53
Chapter 3. Cost and Benefits of Sustainability Reporting: Literature Review (Kristina Rudžionienė, Šarūnas Brazdžius). 56
3.1. Costs of Sustainability Reporting 58
3.2. Benefits of Sustainability Reporting 61
3.3. Conclusions 68
References 70
Chapter 4. Valuable Information for Stakeholders or Corporate Spin? The View of Non-Financial Reports Potential Preparers and Users (Marta Nowak). 73
4.1. Stakeholder Theory 74
4.2. Friedman versus Freeman Debate 74
4.3. Accounting for Stakeholders 75
4.4. Research Method 76
4.5. Study’s Findings 77
4.6. Conclusions 87
References 87
Chapter 5. Gaining Competitive Advantage through Social Responsibility Reporting – a Lesson from the Non-Profit Sector (Tomasz Dyczkowski) 89
5.1. NGO Disclosures – Areas of Interest 90
5.2. Research Methodology 92
5.3. Assessment of the Internet Disclosures in the Research Sample 95
5.4. Influence of Social Responsibility Disclosures on Stakeholders 98
5.5. Evaluation of Website Content by External Stakeholders 101
5.6. Conclusions 103
References 105
Chapter 6. The Balanced Scorecard for a Museum as a Non-Profit Organisation (Robert Kowalak) 107
6.1. The Concept of the Balanced Scorecard 107
6.2. Performance Measurement in Non-Profit Organisation 112
6.3. Balanced Scorecards in Museums 114
6.4. Conclusions 119
References 120
Chapter 7. Roadmap to Extension of the Balanced Scorecard with an ESG Perspective: The Concept for Large Cities (Maria Nieplowicz) 122
7.1. Traditional Balanced Scorecard for the City 124
7.2. ESG Implementation in the City’s Strategy 127
7.3. ESG Perspective in the City – Case Study 130
References 134
Chapter 8. Eco-Efficiency Indicators in District Heating Companies (Marcin Wierzbiński). 136
8.1. The Essence of Environmental Accounting 137
8.2. Eco-Efficiency Indicators in Sustainable Development 141
8.3. Eco-Efficiency Indicators in District Heating 143
8.4. Conclusions 147
References 148
Chapter 9. Sustainability and Sustainability Performance: Empirical Findings from the German Banking and Insurance Sectors (Petra Kroflin, Claudius Kroflin). 149
9.1. Sustainability Reporting in Europe – an Overview 152
9.2. Sustainability Performance 153
9.3. The Two-Way Interaction between Sustainability Reporting and Sustainability Performance 154
9.4. Financial Institutions in the Context of Sustainability Reporting 155
9.5. Research Sample and Research Method 159
9.6. Research Findings and Discussion 165
9.7. Conclusions 168
References 169
Chapter 10. Sustainable Performance Reporting: Are Banks Ready? The Case of Italy (Luca Brusati, Viviana Capurso, Elena Francescon) 171
10.1. Research Objective and Methodology 173
10.2. Comparison of the Non-Financial Reports of the Largest Italian Banks 175
10.3. Discussion of Research Findings 181
10.4. Conclusions 183
References 184
Chapter 11. Sustainability Reporting in the Construction Industry: Evidence from Poland (Paweł Szalacha) 187
11.1. Sustainable Development Goals of the Construction Industry 189
11.2. Sustainability Reporting Standards, Frameworks and Guidelines 190
11.3. Reporting in Skanska Construction Company: Case Study of European Leader in Sustainability Performance and Reporting 193
11.4. Sustainability Reporting in Poland: Legal Regulations, Guidelines and Recommendations from the Perspective of the Construction Sector 194
11.5. Design of the Empirical Study 196
11.6. Discussion of the Research Findings 196
11.7. Conclusions 201
References 202
Chapter 12. Is ESG Strategy in ESG-Risk-Sensitive Companies a Myth or a Reality? Evidence from Poland (Joanna Dyczkowska) 204
12.1. From Global Risks and Stakeholder Pressures to the ESG Transformation 205
12.2. Formulation of ESG Strategy as a Prerequisite for Business Model Reinvention and Sustainable Performance Management 215
12.3. ESG Strategy in ESG-Risk-Sensitive Companies – Evidence from Poland 219
12.4. Conclusions 224
References 225
Chapter 13. Green Controlling Methods in Hungarian Corporate Practices (Hajnalka Fekete-Berzsenyi, Dorottya Edina Kozma). 229
13.1. Controlling – Green Controlling and Its Tools 230
13.2. Research Question and Hypotheses 231
13.3. Data and Methodology 232
13.4. Research Results 233
13.5. Conclusions 241
References 243
Chapter 14. Digitization and Sustainable Performance in Brazil: Policies, Actions and the Role of Legal Framework (Ricardo Luiz Sichel, Debora Lacs Sichel, Gabriel Ralile de Figueiredo Magalhães). 245
14.1. Impacts of the Digitalization Processes and the Use of the New Tech-nologies on the Sustainability Development 246
14.2. Policies and Actions in Brazil towards Digitisation for Sustainable Development 249
14.3. The Legal Framework Supporting Sustainability Process 251
14.4. Conclusions 257
References 258
Chapter 15. How to Boost Sustainability through Intellectual Property? (Debora Lacs Sichel, Clara Passeri Rebouças de Oliveira). 260
15.1. Sustainability, Business, and Intellectual Property 262
15.2. Contribution of Organisations Acting in the IP Field to Sustainable Development 265
15.3. Recommendations on How IP Can Boost Sustainable Development 270
15.4. Conclusions 271
References 272
Summary 274
List of Figures 280
List of Tables 281

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