International Finance and Accounting Handbook

Financial Accounting Standards Committee, which recommended that geographic segments for sales should be determined based along ...

Nichols, D., L. Tunell, and B. Waldrup. “An Exploratory Study of the Effect on Forecast Ac- curacy of Using Different Geographic ...

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23 • 1 CHAPTER 23 CORPORATE ENVIRONMENTAL AND SOCIAL REPORTING Carol Adams Monash University Geoffrey Frost University of Sydney ...

risdiction of various accounting standards due to the materiality of the event. How- ever, the past few years have seen the intr ...

of disclosure of environmental information by Australian companies, particularly in the area of acknowledgement of breaches in e ...

The Minister for Environment and Energy can lay down rules on the duty of listed com- panies periodically to prepare green accou ...

The environmental reporting requirement is through regulations on corporate finan- cial disclosures and responsibilities to shar ...

tended period. The development and adoption of voluntary environmental reporting has however been a more recent phenomenon with ...

index, and that disclosure bore little relationship with actual environmental perform- ance.^9 Results from more recent research ...

Ensuring that corporate social responsibility standards are respected throughout supply chains Improving the extent and quality ...

They prescribe the issues which companies should report on and say little about process. They cover a range of sustainable devel ...

legitimating exercise which companies can hide behind in the way that they did with the Sullivan Principles.^19 The case of ICI ...

23 • 11 Exhibit 23.6. KPIs on P36 of the Shell Report, 2001. ...

23 • 12 Exhibit 23.6. (Continued ) ...

23 • 13 Exhibit 23.6. (Continued ) ...

staff at senior executive and senior levels; gender balance at senior executive, senior, and middle management levels; numbers o ...

(iii) Community. The activities of companies have a major impact on local commu- nities. The German chemical company Henkel take ...

(iv) Verification. As mentioned earlier, there is concern that company reports do not fairly reflect their activities and impact ...

23.4 SUSTAINABILITY/TRIPLE BOTTOM LINE REPORTING 23 • 17 Exhibit 23.9. Auditor’s Statement from Co-operative Bank Partnership Re ...