Integrated Reporting (IR) for Sustainability

ISBN-13: 9783031418327 / Angielski / Twarda / 2023

Opis

The book presents a rich collection of research studies on the theory and practice of corporate integrated reporting (IR) in South Asia. South Asia is emerging to compete in the world marketplace and one of fast economically growing regions to contribute to the global economy. As the region’s economic development accelerates, balancing economic and environmental development appears as a key sustainability challenge for governments, investors, consumers, and local communities. Companies in South Asia region are therefore increasingly challenged to reduce their environmental impacts and to contribute to sustainable development. This book includes valuable contributions of advanced research, concepts, applications, developments and case studies on corporate IR and sustainability accounting in South Asia and the roles of different professional accounting bodies to strength corporate sustainability and build capacity in the South Asian Region.

Spis treści

South Asia Perspectives on Integrated Reporting for Sustainability: An Introduction (Ch.1)

Part I: Integrated Reporting for Sustainability: Challenges and Opportunities

Ch.2 Integrated reporting adoption in Sri Lanka through an institutional theoretical lens

Ch.3 Institutional pressures and integrated reporting adoption in Sri Lanka

Ch.4 Analysis of institutional pressures and integrated reporting adoption in Sri Lanka

Ch.5 Adapting a national pandemic control model as a surveillance-control mechanism to facilitate corporate sustainability and integrated reporting

Part II: Integrated Reporting for Sustainability – Corporate Implementation and Applications

Ch.6 Application of integrated reporting - A case study of Tata Steel

Ch.7 Benefits and implementation challenges of integrated reporting: Perspectives of preparers at Indian listed companies.

Ch.8 Incorporating the International Integrated Reporting Framework in the corporate reporting ecosystem: A case based study from Bangladesh

Ch. 9 Transformation from a narrow capital to a multi-capital model: a case of logistics and freight forwarding company in Sri Lanka

Ch.10 DIMO’s integrated reporting journey: From separation to integration

Ch.11 The role of integrated thinking and reporting in the sustainable business journey: A case study of Talawakelle Tea Estates PLC

Ch.12 The Aitken Spence approach to integrated reporting

Ch.13 Private certifications impact on sustainable performance and reporting: A case study of a plantation company in Sri Lanka

Part III: Integrated Reporting for Practitioners – Professional Practice and Corporate Experience

Ch.14 Reporting on key performance indicators related to non-financial capitals: Evidence from Sri Lankan integrated report preparers

Ch.15 Association of Chartered Certified Accountants (ACCA)’s experience as a professional accounting body promoting integrated reporting

Ch.16 Role of the Institute of Chartered Accountants of Sri Lanka as a facilitator in promoting integrated reporting in Sri Lanka

Ch.17 Role of the Chartered Institute of Management Accountants (CIMA) on supporting, upholding and promoting the integrated reporting concepts in South Asia

Ch.18 CMA Sri Lanka’s journey towards promoting integrated reporting in Sri Lanka

Blurb

The book presents a rich collection of research studies on the theory and practice of corporate integrated reporting (IR) in South Asia. South Asia is emerging to compete in the world marketplace and one of fast economically growing regions to contribute to the global economy. As the region’s economic development accelerates, balancing economic and environmental development appears as a key sustainability challenge for governments, investors, consumers, and local communities. Companies in South Asian region are therefore increasingly challenged to reduce their environmental impacts and to contribute to sustainable development. This book includes valuable contributions of advanced research, concepts, applications, developments, and case studies on corporate IR and sustainability accounting in South Asia and the roles of different professional accounting bodies to strength corporate sustainability and build capacity in the South Asian region.