The Sustainable Business Blueprint

Planning, Performance, Risk, Reporting, and Assurance
1. Auflage 2024
ISBN: 978-1-032-56764-8
Verlag: Routledge

Buch, Englisch, 262 Seiten, Format (B × H): 161 mm x 240 mm, Gewicht: 561 g

Understanding how to build and manage a sustainability business plan has become a business imperative as investors demand, regulators require, and stakeholders increasingly expect companies to report their financial economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG) sustainability information. This book provides both the rationale for and key practical steps in how to approach business sustainability factors of planning, performance, risk, reporting, and assurance.

This comprehensive book covers all the areas that a business would need to embed, articulate, and execute a strategy of profit-with-purpose in promoting shared value creation for all stakeholders. It addresses drivers, sources, and international guidelines (GRI, IIRC, SASB, FASB, PCAOB, IAASB, ISSB) for prioritising business sustainability factors, and establishing the link between ESG performance and financial performance. It presents key performance indicators (KPIs) of ESP and ESG dimensions of sustainability performance. It also provides templates for performance, risk, and disclosure; presenting cases and examples of why to disclose ESG performance, what to disclose, and where and how to disclose ESG performance information.

For businesses wanting a detailed understanding of how to deliver on these important areas, including boards of directors, senior management, financial officers, internal auditors, external auditors, legal counsel, investors, and regulators, this book is an invaluable resource.

Zielgruppe

Postgraduate, Professional, and Professional Practice & Development

Autoren/Hrsg.

Rezaee, Zabihollah

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmenskultur, Corporate Governance
• Wirtschaftswissenschaften Betriebswirtschaft Management Unternehmensorganisation & Entwicklungsstrategien
• Geowissenschaften Umweltwissenschaften Nachhaltigkeit
• Wirtschaftswissenschaften Betriebswirtschaft Organisationstheorie, Organisationssoziologie, Organisationspsychologie
• Wirtschaftswissenschaften Volkswirtschaftslehre Internationale Wirtschaft Entwicklungsökonomie & Emerging Markets

Inhaltsverzeichnis

1 Introduction to the Sustainable Business Factors of Planning, Performance, Risk, and Disclosure; 2 Business Sustainability Models: Shareholder Primacy and Stakeholder Primacy; 3 Profit-With-Purpose Sustainability and Shared Value Concept; 4 Business Sustainability Strategic Plans; 5 Business Sustainability Performance; 6 Corporate Sustainability Capital; 7 Business Sustainability Risk; 8 Sustainability Disclosure and Reporting; 9 Sustainability Assurance and Ratings; 10 Contemporary Issues in Business Sustainability

Über Autor(innen)

Zabihollah (Zabi) Rezaee is the Thompson-Hill Chair of Excellence and Professor of Accounting at the Crews School of Accountancy of the University of Memphis. He has served a two-year term (2004–2006) on the Standing Advisory Group (SAG) of the Public Company Accounting Oversight Board (PCAOB) and is Honorary Advisor of the Accounting and Financial Reporting Council (AFRC) in Hong Kong (December 2019–September 2025).