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What is Sustainability Report

Chapter 7
Management Accounting Standards for Sustainable Business Practices
( SR): Report on the environmental situation of a company based on environmental indicators.
Published in Chapter:
Sustainable Business Practices and Their Influence on Manager Decisions: Transversal Study
Mirela-Cătălina Turkeș (Dimitrie Cantemir Christian University, Romania), Dan Ioan Topor (1 Decembrie 1918 University, Romania), Sorinel Căpușneanu (Titu Maiorescu University, Romania), and Dana Maria (Oprea) Constantin (University of Bucharest, Romania)
Copyright: © 2020 |Pages: 30
DOI: 10.4018/978-1-7998-0178-8.ch007
Abstract
This chapter highlights the results of a transversal study on the influences of managers' decisions on sustainable business models. The objectives of this chapter are presentation of business models and sustainable business models and a study on the influences of managers' decisions on the use of sustainable business models. Based on the internal and international literature, the authors present the concepts of business models and sustainable business models as well as their typology. The types of sustainable business models are presented. The case study is focused on presenting the influences of managerial decisions on the sustainable business models of SMEs. Thus, through the authors' contribution, a new theoretical and empirical framework is created, which facilitates the identification of new ideas, themes, and debates of other aspects encountered in business and sustainable business models.
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More Results
Chapter 17
Sustainability Reporting on Labor Practices: An Examination in Turkey
Disclosures of organizations related to economic, social, and environmental issues and practices within the organization, and their impacts on both the internal and external environment.
Published in Chapter: Sustainability Reporting on Labor Practices: An Examination in Turkey; From: Handbook of Research on Supply Chain Management for Sustainable Development
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Chapter 7
Linking Corporate Social Responsibility Reporting With the UN Sustainable Development Goals: Evidence From the Portuguese Stock Market
It is one of the main ways for an organization to report on its sustainability practices. Through the report the organization disclosures social, economic and environmental indicators resulting from its activity. When prepared according to clear guidelines, such as the Global Reporting Initiative (GRI), it is an important communication and management tool.
Published in Chapter: Linking Corporate Social Responsibility Reporting With the UN Sustainable Development Goals: Evidence From the Portuguese Stock Market; From: Conceptual and Theoretical Approaches to Corporate Social Responsibility, Entrepreneurial Orientation, and Financial Performance
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Chapter 24
The Meeting Place on Social Media for the Luxury Fashion Industry to Support and Strategically Communicate SDGs
A report that describes the efforts of companies in terms of different related criteria such as environmental, social, and governance (ESG).
Published in Chapter: The Meeting Place on Social Media for the Luxury Fashion Industry to Support and Strategically Communicate SDGs; From: Handbook of Research on Global Networking Post COVID-19
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Chapter 10
Keys to a Sustainable International Management Oriented to the Main Global Needs
Sustainability reports aim to communicate to stakeholders how environmental, social, and economic problems are being managed, in order to be able to make decisions about the risks that arise.
Published in Chapter: Keys to a Sustainable International Management Oriented to the Main Global Needs; From: Handbook of Research on International Business and Models for Global Purpose-Driven Companies
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Chapter 3
Extinction Accounting: An Analysis of Petrobras' Voluntary Disclosure
A report that provides information on a company's environmental, social, and governance performance, including its efforts to address sustainability challenges.
Published in Chapter: Extinction Accounting: An Analysis of Petrobras' Voluntary Disclosure; From: Enhancing Sustainability Through Non-Financial Reporting
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Chapter 8
Sustainability Reporting: Short Implementation Guide and Its Benefits
A report prepared by an organization (including the non-profit ones) that provides information on the economic, social and environmental performance to stakeholders.
Published in Chapter: Sustainability Reporting: Short Implementation Guide and Its Benefits; From: Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations
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Chapter 5
Sustainability Reporting: Stakeholders and Reporting of Sustainability Accounting Information
( SR): Report on the environmental situation of a company based on environmental indicators.
Published in Chapter: Sustainability Reporting: Stakeholders and Reporting of Sustainability Accounting Information; From: Management Accounting Standards for Sustainable Business Practices
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Chapter 9
The Evolution of CSR Information Disclosure From Web 1.0 to Web 2.0
A report published by a firm to showcase its economic, environmental, social, and governance performance and impacts.
Published in Chapter: The Evolution of CSR Information Disclosure From Web 1.0 to Web 2.0; From: Harnessing Technology for Knowledge Transfer in Accountancy, Auditing, and Finance
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Chapter 3
Multivariate Sustainability Profile of Global Fortune 500 Companies Using GRI-G4 Database
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Chapter 10
Disclosure of Corporate Social Responsibility on the Websites of Portuguese Foundations
A report published by an organization about the economic, environmental, and social impacts caused by its everyday activities.
Published in Chapter: Disclosure of Corporate Social Responsibility on the Websites of Portuguese Foundations; From: Modernization and Accountability in the Social Economy Sector
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