國立高雄大學圖資館 |

Measuring sustainability and CSRfrom reporting to decision-making /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Measuring sustainability and CSRedited by Slobodan Kacanski, Johannes Kabderian Dreyer, Kristian J. Sund.
Reminder of title:	from reporting to decision-making /
other author:	Kacanski, Slobodan.
Published:	Cham :Springer International Publishing :2023.
Description:	xxi, 221 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
Subject:	Social responsibility of businessEvaluation.
Online resource:	https://doi.org/10.1007/978-3-031-26959-2
ISBN:	9783031269592$q(electronic bk.)

Measuring sustainability and CSRfrom reporting to decision-making /
Measuring sustainability and CSRfrom reporting to decision-making /[electronic resource] :edited by Slobodan Kacanski, Johannes Kabderian Dreyer, Kristian J. Sund. - Cham :Springer International Publishing :2023. - xxi, 221 p. :ill., digital ;24 cm. - Ethical economy, studies in economic ethics and philosophy,v. 642211-2723 ;. - Ethical economy, studies in economic ethics and philosophy ;41..

Chapter 1. What is wrong with making profits? -- Chapter 2. Measuring companies multicontextual contribution to a sustainable development -- Chapter 3. Definition and measurement of sustainability and CSR: circumstances of perceptual misalignments -- Chapter 4. "What I say is not necessarily what I do": a critical conceptual analysis of the (missing) link between corporate sustainability reporting and social impact -- Chapter 5. Blended finance and the SDGS: using the spectrum of capital to de-risk business model transformation -- Chapter 6. Responsible business and integrated stakeholder reporting: towards a stakeholder model for integrated reporting of ESG and SDG -- Chapter 7. Social representations of responsible management: an alternative measure of sustainability? -- Chapter 8. Stakeholder engagement and materiality assessments in sustainability reporting -- Chapter 9. The performance-reporting gap: a key to understanding the relevance of sustainability reporting information to stakeholders -- Chapter 10. Addressing challenges to labour rights reporting on global value chains: social governance mechanisms as a way forward -- Chapter 11. CSR ratings in the presence of a former rating agency analyst: evidence from LinkedIn -- Chapter 12. Organizational culture and the moving target of corporate sustainability: an exploratory investigation -- Chapter 13. A cautionary tale: lessons from the strategic use of financial reporting -- Chapter 14. Corporate sustainability disclosure standards must emphasize outcomes over policies -- Chapter 15. ESG data challenges: user discretion is advised -- Chapter 16. Altruism in investor preferences: a catalyst for the green transition -- Chapter 17. Self-induced versus structured corporate social responsibility: the indian context -- Chapter 18. Measuring sustainability in india: a comparative assessment of frameworks and key challenges -- Chapter 19. Does hypercompetition foster corporate social responsibility? A research framework of the hypercompetitive effects on ESG performance -- Chapter 20. The integration of ESG ratings in Danish pension funds: interviews with pension fund managers.

This book discusses reliability and other related issues, such as reporting and decision-making, pertinent to sustainability and corporate responsibility reporting practices. Investors, governments, and NGOs expect businesses to report their environmental and social performance. This information is used to legislate, regulate industries, and guide the investment of billions of dollars through pensions and mutual funds. But can we trust these measurements? In order to answer this question, the editors and contributors, all academic thought leaders from a variety of fields, offer a set of reflections on problems that various stakeholders might be exposed to. These problems are mainly due to a lack of standardized reporting practices and guidelines, and inconsistencies in measurements used for the valuation of corporate sustainability performance indicators. This book is of great interest to students, scholars, and stakeholders to help comprehend the importance of accounting on sustainability practices for decision-making and measures therein, but also the reliability risks involved in these measurements. Thus, it moves away from simply pushing for more sustainability reporting towards a more critical discussion of measurement issues and potential consequences of the aforementioned problems to different fields such as finance, marketing, or strategy.

ISBN: 9783031269592$q(electronic bk.)

Standard No.: 10.1007/978-3-031-26959-2doiSubjects--Topical Terms:

951596
Social responsibility of business
--Evaluation.

LC Class. No.: HD60

Dewey Class. No.: 658.408

Measuring sustainability and CSRfrom reporting to decision-making /
LDR:04663nmm a2200337 a 4500 001 643713
003 DE-He213
005 20230328122007.0
006 m d
007 cr nn 008maaau
008 231123s2023 sz s 0 eng d
020 $a 9783031269592$q(electronic bk.)
020 $a 9783031269585$q(paper)
024 7 $a 10.1007/978-3-031-26959-2 $2 doi
035 $a 978-3-031-26959-2
040 $a GP $c GP
041 0 $a eng
050 4 $a HD60
072 7 $a KJG $2 bicssc
072 7 $a BUS008000 $2 bisacsh
072 7 $a KJG $2 thema
082 0 4 $a 658.408 $2 23
090 $a HD60 $b .M484 2023
245 0 0 $a Measuring sustainability and CSR $h [electronic resource] : $b from reporting to decision-making / $c edited by Slobodan Kacanski, Johannes Kabderian Dreyer, Kristian J. Sund.
260 $a Cham : $b Springer International Publishing : $b Imprint: Springer, $c 2023.
300 $a xxi, 221 p. : $b ill., digital ; $c 24 cm.
490 1 $a Ethical economy, studies in economic ethics and philosophy, $x 2211-2723 ; $v v. 64
505 0 $a Chapter 1. What is wrong with making profits? -- Chapter 2. Measuring companies multicontextual contribution to a sustainable development -- Chapter 3. Definition and measurement of sustainability and CSR: circumstances of perceptual misalignments -- Chapter 4. "What I say is not necessarily what I do": a critical conceptual analysis of the (missing) link between corporate sustainability reporting and social impact -- Chapter 5. Blended finance and the SDGS: using the spectrum of capital to de-risk business model transformation -- Chapter 6. Responsible business and integrated stakeholder reporting: towards a stakeholder model for integrated reporting of ESG and SDG -- Chapter 7. Social representations of responsible management: an alternative measure of sustainability? -- Chapter 8. Stakeholder engagement and materiality assessments in sustainability reporting -- Chapter 9. The performance-reporting gap: a key to understanding the relevance of sustainability reporting information to stakeholders -- Chapter 10. Addressing challenges to labour rights reporting on global value chains: social governance mechanisms as a way forward -- Chapter 11. CSR ratings in the presence of a former rating agency analyst: evidence from LinkedIn -- Chapter 12. Organizational culture and the moving target of corporate sustainability: an exploratory investigation -- Chapter 13. A cautionary tale: lessons from the strategic use of financial reporting -- Chapter 14. Corporate sustainability disclosure standards must emphasize outcomes over policies -- Chapter 15. ESG data challenges: user discretion is advised -- Chapter 16. Altruism in investor preferences: a catalyst for the green transition -- Chapter 17. Self-induced versus structured corporate social responsibility: the indian context -- Chapter 18. Measuring sustainability in india: a comparative assessment of frameworks and key challenges -- Chapter 19. Does hypercompetition foster corporate social responsibility? A research framework of the hypercompetitive effects on ESG performance -- Chapter 20. The integration of ESG ratings in Danish pension funds: interviews with pension fund managers.
520 $a This book discusses reliability and other related issues, such as reporting and decision-making, pertinent to sustainability and corporate responsibility reporting practices. Investors, governments, and NGOs expect businesses to report their environmental and social performance. This information is used to legislate, regulate industries, and guide the investment of billions of dollars through pensions and mutual funds. But can we trust these measurements? In order to answer this question, the editors and contributors, all academic thought leaders from a variety of fields, offer a set of reflections on problems that various stakeholders might be exposed to. These problems are mainly due to a lack of standardized reporting practices and guidelines, and inconsistencies in measurements used for the valuation of corporate sustainability performance indicators. This book is of great interest to students, scholars, and stakeholders to help comprehend the importance of accounting on sustainability practices for decision-making and measures therein, but also the reliability risks involved in these measurements. Thus, it moves away from simply pushing for more sustainability reporting towards a more critical discussion of measurement issues and potential consequences of the aforementioned problems to different fields such as finance, marketing, or strategy.
650 0 $a Social responsibility of business $x Evaluation. $3 951596
650 0 $a Sustainability $x Evaluation. $3 951597
650 1 4 $a Business Ethics. $3 731091
650 2 4 $a Management. $3 180005
650 2 4 $a Business Strategy and Leadership. $3 914887
700 1 $a Kacanski, Slobodan. $3 951593
700 1 $a Kabderian Dreyer, Johannes. $3 951594
700 1 $a Sund, Kristian J. $3 951595
710 2 $a SpringerLink (Online service) $3 273601
773 0 $t Springer Nature eBook
830 0 $a Ethical economy, studies in economic ethics and philosophy ; $v 41. $3 561507
856 4 0 $u https://doi.org/10.1007/978-3-031-26959-2
950 $a Religion and Philosophy (SpringerNature-41175)