Business sustainability has advanced from greenwashing and branding to being a business imperative. Stakeholders, including shareholders, demand, regulators require, and companies now need to report their sustainability performance. No longer is this a choice for businesses. A decade ago, fewer than 50 companies released sustainability reports, and now more 8,000 global public companies disclose sustainability performance information on some or all five economic, governance, social, ethical, and environmental (EGSEE) dimensions of sustainability performance, and this trend is expected to continue. Indeed, more than 6,000 European public companies would be required to disclose their environmental, social, governance and diversity information for their 2017 reporting year. However, the proper determination of sustainability performance, accurate and reliable reporting and independent assurance of sustainability information remain major challenges for organizations of all types and sizes. Through reading this book, you will: Identify sustainability strategies to create innovation in new products, services, energy-efficiency, environmental facilities and green initiatives. Understand the role and responsibilities of all participants in the corporate reporting process, including directors, officers, internal auditors, external auditors, legal counsel, and investors. See ways to improve public trust, investor confidence, business reputation, employee satisfaction, corporate culture, social responsibility and environmental performance. Learn all five economic, governance, social, ethical and environmental (EGSEE) dimensions of sustainability performance separately and their integrated and interactive effects on achieving the goal of creating sustainable value for all stakeholders, including shareholders. Learn how to adopt best practices in sustainability development and performance, and deliver effective integrated sustainability reporting and assurance.

The ultimate "how-to-do-it" guide for corporate leaders, strategists, academics, sustainability consultants, and anyone else with an interest in actually making sustainability work for organizations. An updated edition of a landmark book at a time when a growing number of corporate leaders are asking for urgent help in "getting this done".

An examination of whether accountability mechanisms in global environmental governance that focus on monitoring and enforcement necessarily lead to better governance and better environmental outcomes. The rapid development of global environmental governance has been accompanied by questions of accountability. Efforts to address what has been called “a culture of unaccountability” include greater transparency, public justification for governance decisions, and the establishment of monitoring and enforcement procedures. And yet, as this volume shows, these can lead to an “accountability trap”—a focus on accountability measures rather than improved environmental outcomes. Through analyses and case studies, the contributors consider how accountability is being used within global environmental governance and if the proliferation of accountability tools enables governance to better address global environmental deterioration. Examining public, private, voluntary, and hybrid types of global environmental governance, the volume shows that the different governance goals of the various actors shape the accompanying accountability processes. These goals—from serving constituents to reaping economic benefits—determine to whom and for what the actors must account. After laying out a theoretical framework for its analyses, the book addresses governance in the key areas of climate change, biodiversity, fisheries, and trade and global value chains. The contributors find that normative biases shape accountability processes, and they explore the potential of feedback mechanisms between institutions and accountability rules for enabling better governance and better environmental outcomes. Contributors Graeme Auld, Harro van Asselt, Cristina Balboa, Lieke Brouwer, Lorraine Elliott, Lars H. Gulbrandsen, Aarti Gupta, Teresa Kramarz, Susan Park, Philipp Pattberg, William H. Schaedla, Hamish van der Ven, Oscar Widerberg

The evidence is increasingly persuasive. We are changing the way our planet's physical systems work—irrevocably. These changes are global and interconnected and unavoidable. They are upon us already, making it virtually impossible for any modern society to continue its present trajectory of growth. This book provides a penetrating analysis of how we have come to this point, of why science and technology will fail to solve these problems, and of how we as a society must change in order to avoid ecological catastrophe. The scope is broad, the urgency of the message is impossible to ignore.

This open access book discusses the challenges and opportunities faced by companies in an age that increasingly values sustainability and demands corporate responsibility. Beginning with the historical development of corporate responsibility, this book moves from academic theory to practical application. It points to ways in which companies can successfully manage their transition to a more responsible, sustainable way of doing business, common mistakes to avoid and how the UN Sustainable Development Goals are integral to any sustainability transformation. Practical cases illustrate key points. Drawing on thirty years of sustainability research and extensive corporate experience, the author provides tools such as a Step-by-Step strategic guide on integrating sustainability in collaboration with stakeholders including employees, customers, suppliers and investors. The book is particularly relevant for SMEs and companies operating in emerging markets. From a broader perspective, the value of externalities, full cost pricing, alternative economic theories and circular economy are also addressed.

This exciting book is one of the first textbooks in the fast growing area of sustainability accounting. Contributed to, and edited by an impressive array of internationally renowned authorities, it focuses on the use of sustainability accounting both as an external accountability mechanism (external reporting) and as a tool for helping managers assess and manage the social and environmental impacts of their operations (management accounting). Using real-life examples and case studies to emphasize the links between the conceptual basis and issues in practice, this outstanding book addresses the growing interest among both practitioners and academics in social, environmental and ethical accountability, as interpreted through the lens of sustainable development.

This volume draws together contemporary topics, themes and methodologies in the field of sustainability reporting and assurance to reveal how sustainability information is actually used, interpreted and processed by internal and external users.