Sustainability Reporting - White, Gwendolen B.
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Environmental and sustainability reporting involves nonfinancial and financial indicators of an organization's impact on environmental, economic, and social dimensions of their operations. As stakeholders (e.g., investors, consumers, governments, donors, employees) of organizations demand more transparency from profit and not-for-profit entities, environmental and sustainability reporting is a means to address this demand. Public interest in the environmental and social impacts of corporations began in the 1960s and 1970s. Protests against the Vietnam War, concern for the environment, and…mehr

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Produktbeschreibung
Environmental and sustainability reporting involves nonfinancial and financial indicators of an organization's impact on environmental, economic, and social dimensions of their operations. As stakeholders (e.g., investors, consumers, governments, donors, employees) of organizations demand more transparency from profit and not-for-profit entities, environmental and sustainability reporting is a means to address this demand. Public interest in the environmental and social impacts of corporations began in the 1960s and 1970s. Protests against the Vietnam War, concern for the environment, and opposition to South African apartheid were some reasons that investors reacted to more than companies' reported profits. A number of investors actively avoided manufacturers of weapons and "sin" products (tobacco, alcohol, and gambling). The emergence of socially responsible investing (SRI) funds provided investors with opportunities to invest in companies that had positive impacts on society. Although SRI was initially thought to be a short-lived fad, it still thrives today. The globalization of corporations and widely publicized corporate misdeeds (e.g., Exxon Valdez oil spill, Nike's child labor problems, Enron's accounting fraud) increased public scrutiny of corporate behavior. Public pressure for more corporate transparency is greater than ever. In an effort to respond to this pressure, companies are reporting their environmental, economic, and social impacts. Sustainability reporting benefits both internal and external users of the information. Internal users are in a position to better manage the company's resources while external users can assess the company's sustainable development and long term prospects. This book is intended for MBA students, executives, and managers who can discover the internal and external benefits of environmental and sustainability reporting, the basics of reporting, and the reaction of the investment community. The reader will benefit from this introduction to environmental and sustainability reporting to better assess its value for his or her own organization.
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Autorenporträt
Gwendolen B. White is Associate Professor of accounting at Ball State University. She has been teaching environmental and sustainability reporting at the graduate and undergraduate levels for the past 5 years. She is the author of Sustainability Reporting - Doing Well by Doing Good published by Kendall/Hunt, 2009. In addition to her book on sustainability reporting, she has published articles on environmental and sustainability reporting in academic and practitioner journals. Professor White has presented papers on sustainability reporting at national and international conferences such as the Institute for Management Accountants (IMA) Annual Conference and Exhibition, the Annual International Sustainable Development Research Conference and the European College Teaching and Learning and Applied Business Research Conferences. Her research interests include auditor decision-making, sex stereotyping, ethics, environmental management accounting, and sustainability reporting. She has published articles in Auditing: A Journal of Practice and Theory, International Journal of Auditing, Journal of Business Ethics, Journal of Accounting Education, Journal of Business and Psychology, Journal of Vocational Behavior, Cost Management, Journal of College Teaching and Learning, Journal of Business and Economic Research, Sex Roles: A Journal of Research, Business and Society Review, and Management Accounting Quarterly. She has presented at national and regional conventions of the American Accounting Association (AAA), the American Psychological Association (APA), and the American Psychological Society (APS). Professor White is a member of the IMA where she serves as a director of the Foundation for Applied Research. She earned a Ph.D. in business administration with a major in accounting and a minor in psychology from Indiana University in 1989. Her previous work experience was as a staff auditor for KPMG. She is a Certified Public Accountant (Indiana).