Reporting and auditing
Latest Additions
- Does mandatory information disclosure generate positive responses for firms?
- ( A.K. Chatterji;M.W. Toffel / John F. Kennedy School of Government, Harvard University , 2007)
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This paper suggests that as national governments lose the ability to regulate activities of business, interest groups and concerned citizens are turning to private governance for its regulation. Th...
Do social ratings provide transparency about past and likely future environmental performance of corporates?
- ( A.K Chatterji;D.I. Levine;M.W. Toffel / John F. Kennedy School of Government, Harvard University , 2007)
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Just like credit ratings improve transparency and efficiency in debt capital markets by reducing the information imbalance between borrowers and lenders, social ratings aim to provide social invest...
- A review of sustainability reporting in China
- ( G. Peiyuan;Z. Xubiao;W. Ningdi / SynTao , 2007)
- Sustainability reporting initiatives have grown in popularity over the past decade, however the history of sustainability reporting in China is much shorter. The report documents the current stat...
- Measuring real value: a DIY guide to social return on investment
- ( J. Nicholls;S. Mackenzie;A. Somers / New Economics Foundation , 2007)
- Social Return on Investment (SROI) is the ratio between net present value of benefits to the net present...
- Supply chain responsibility matrix: an appraisal and promotion system of SCR management
- ( Li Zhiyan;Chor Wongtai / Transition Social & Economic Institute , 2007)
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Executive summary of research sponsored by Oxfam Hong Kong, which attempts to develop an appraisal and promotion system of the management of Supply Chain responsibility - the SCR Matrix based ...
- A review of policy instruments to promote sustainable consumption and production
- ( Deutsche Gessellschaft fur Technische Zusammenarbeit , 2007)
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This report provides a brief overview of various policy instruments that can be used to promote sustainable consumption and production (SCP), aimed at boosting resource efficiency. The report featu...
- What does the future hold for business reporting?
- ( A. White / Ceres , 2007)
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This report discusses the limitations of business reporting under today's accounting rules. It chronicles the progress made by a variety of disclosure initiatives since the 1990s, and identifies th...
- How can governments in developing countries engage with CSR?
- ( H., Ward; E. Wilson; L., Zarsky; T. Fox / Department of Economic and Social Affairs, United Nations , 2007)
- Public policy and public sector actors in middle and low-income countries are increasingly confronted with issues related to Corporate Social Responsibility (CSR). This paper from the UN's Sustainable...
- Encouraging financial institutions in developing and emerging economies to take up Sustainability Management and Reporting
- ( United Nations Environment Programme Finance Initiative , 2006)
- The take up of Sustainability Management and Reporting (SMR) by financial institutions especially in developing and emerging economies is still low whilst the financial sector plays an important role ...
- Results of the 2006 Global Reporters survey of corporate sustainability reporting
- ( SustainAbility , 2006)
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This document presents the results of the 2006 Global Reporters survey of corporate sustainability reporting.
The results of the survey show that:links between the evolving sustainability ag...
