Sustainability Reporting: Theory and Practice provides a comprehensive guide to understanding and applying the latest global framework for disclosing sustainability-related risks and opportunities by public-sector business entities, irrespective of whether the entity follows IFRS or GAAP. This book provides guidance and examples on how to prepare and present high-quality sustainability reports that meet the needs and expectations of various stakeholders, such as investors, regulators, customers and employees. It also offers a clear distinction between the scope and application of IFRS Sustainability Disclosure Standards (Shareholder-Focused) and GRI Standards (Stakeholder-Focused), allowing students to gain the skills required to undertake sustainability reporting. Each chapter features case studies, boxed examples, objectives and summaries, key terminology lists, discussion and review questions, and suggestions for further reading.
Introduction to sustainability reporting -- Theoretical foundations of sustainability reporting -- Sustainability reporting process -- Introduction to sustainability frameworks -- Global sustainability reporting frameworks -- Regional sustainability reporting initiatives -- Sustainability governance -- Sustainable value creation -- Sustainability assurance -- Sustainability management accounting -- Implications of reporting on sustainable development goals -- Conceptual foundations of sustainability reporting -- Sustainability-related financial disclosures -- Non-financial sustainability disclosure -- Accounting for sustainable finance -- Concluding remarks and future research directions..
