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Book Description

Get familiar with business sustainability in Asia 

Business Sustainability in Asia offers 12 chapters that cover different aspects of business sustainability with a keen focus on its implications in Asia. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, assurance functions, and corporate governance education will be interested in this book.

It examines business sustainability performance, reporting and assurance and their integration into strategy, governance, risk assessment, performance management, and the reporting process of disclosing governance, ethics, social, environmental, and economic sustainable performance. The book also highlights how people, businesses, and resources collaborate in a business sustainability and accountability model.

•    Develop an awareness and understanding of the main themes, perspectives, frameworks, and issues pertaining to corporate governance and business sustainability in Asia

•    Covers a variety of issues relevant to business sustainability in Asia

•    Authored by an expert who has written extensively on the subject

•    Understand why organizations worldwide recognize the importance of sustainability performance

If you’re a business leader, executive, auditor, or student looking to familiarize yourself with this emerging subject, Business Sustainability in Asia has you covered.

Table of Contents

  1. Cover
  2. Foreword
  3. Preface
  4. Acknowledgments
  5. List of Abbreviations
  6. CHAPTER 1: Introduction to Business Sustainability
    1. 1. EXECUTIVE SUMMARY
    2. 2. INTRODUCTION
    3. 3. DEFINITION
    4. 4. THEMES OF THIS BOOK
    5. 5. ATTRIBUTES
    6. 6. PRINCIPLES
    7. 7. DIMENSIONS OF SUSTAINABILITY PERFORMANCE
    8. 8. VALUE RELEVANCE OF SUSTAINABILITY PERFORMANCE
    9. 9. EMERGENCE OF BUSINESS SUSTAINABILITY IN ASIA
    10. 10. SUSTAINABILITY REPORTING AND ASSURANCE
    11. 11. PROFESSIONAL ORGANIZATIONS INFLUENCING SUSTAINABILITY
    12. 12. BEST PRACTICES OF SUSTAINABILITY PERFORMANCE, REPORTING AND ASSURANCE
    13. 13. MANAGERIAL IMPLICATIONS OF SUSTAINABILITY PROGRAMS AND ACTIVITIES
    14. 14. CONCLUSIONS
    15. 15. CHAPTER TAKEAWAY
    16. ENDNOTES
  7. CHAPTER 2: Sustainability Principles, Theories, Research and Education
    1. 1. EXECUTIVE SUMMARY
    2. 2. INTRODUCTION
    3. 3. INSTITUTIONAL BACKGROUND
    4. 4. SUSTAINABILITY PRINCIPLES
    5. 5. SUSTAINABILITY THEORIES
    6. 6. SUSTAINABILITY STANDARDS
    7. 7. GLOBAL IMPLICATIONS OF SUSTAINABILITY PRINCIPLES, THEORIES AND STANDARDS
    8. 8. SUSTAINABILITY RESEARCH
    9. 9. BUSINESS SUSTAINABILITY EDUCATION
    10. 10. CONCLUSIONS
    11. 11. CHAPTER TAKEAWAY
    12. ENDNOTES
  8. CHAPTER 3: Institutional Settings in Asia Relevant to Business Sustainability
    1. 1. EXECUTIVE SUMMARY
    2. 2. INTRODUCTION
    3. 3. GLOBAL MOVE TOWARD SUSTAINABILITY PERFORMANCE, REPORTING AND ASSURANCE
    4. 4. INSTITUTIONAL SETTINGS IN ASIA
    5. 5. INSTITUTIONAL SETTINGS IN ASIA RELEVANT FOR BUSINESS SUSTAINABILITY
    6. 6. CONCLUSIONS
    7. 7. CHAPTER TAKEAWAY
    8. ENDNOTES
  9. CHAPTER 4: Drivers and Sources of Business Sustainability Initiatives in the World Including Asia
    1. 1. EXECUTIVE SUMMARY
    2. 2. INTRODUCTION
    3. 3. GLOBAL MANDATORY BUSINESS SUSTAINABILITY INITIATIVES
    4. 4. GLOBAL VOLUNTARY BUSINESS SUSTAINABILITY INITIATIVES
    5. 5. DRIVERS AND SOURCES OF BUSINESS SUSTAINABILITY INITIATIVES IN ASIA
    6. 6. ANALYSIS OF DRIVERS AND SOURCES OF BUSINESS SUSTAINABILITY IN ASIA
    7. 7. CONCLUSIONS
    8. 8. CHAPTER TAKEAWAY
    9. ENDNOTES
  10. CHAPTER 5: Financial Economic Dimension of Sustainability
    1. 1. EXECUTIVE SUMMARY
    2. 2. INTRODUCTION
    3. 3. SHARED VALUE CREATION
    4. 4. FINANCIAL ECONOMIC SUSTAINABILITY PERFORMANCE
    5. 5. FORWARD-LOOKING FINANCIAL REPORTS
    6. 6. VALUE RELEVANCE OF FINANCIAL ECONOMIC SUSTAINABILITY
    7. 7. FINANCIAL ECONOMIC SUSTAINABILITY REPORTING IN ASIA
    8. 8. CONCLUSIONS
    9. 9. CHAPTER TAKEAWAY
    10. ENDNOTES
  11. CHAPTER 6: Governance Dimension of Sustainability
    1. 1. EXECUTIVE SUMMARY
    2. 2. INTRODUCTION
    3. 3. GOVERNANCE DIMENSION OF SUSTAINABILITY PERFORMANCE
    4. 4. NEW PARADIGM FOR CORPORATE GOVERNANCE
    5. 5. DRIVERS OF CORPORATE GOVERNANCE
    6. 6. CORPORATE GOVERNANCE FUNCTIONS
    7. 7. EMERGING ISSUES IN GLOBAL CORPORATE GOVERNANCE
    8. 8. GLOBAL CONVERGENCE IN CORPORATE GOVERNANCE
    9. 9. CORPORATE GOVERNANCE IN ASIA
    10. 10. CORPORATE GOVERNANCE REPORTING AND ASSURANCE
    11. 11. CONCLUSION
    12. 12. CHAPTER TAKEAWAY
    13. ENDNOTES
  12. CHAPTER 7: Social Dimension of Sustainability
    1. 1. EXECUTIVE SUMMARY
    2. 2. INTRODUCTION
    3. 3. SOCIAL PERFORMANCE DIMENSION OF SUSTAINABILITY
    4. 4. CORPORATE SOCIAL RESPONSIBILITY IN ASIA
    5. 5. BEST PRACTICES OF CSR
    6. 6. CSR ISSUES
    7. 7. CSR REPORTING AND ASSURANCE
    8. 8. CONCLUSIONS
    9. 9. CHAPTER TAKEAWAY
    10. ENDNOTES
  13. CHAPTER 8: Ethical Dimension of Sustainability
    1. 1. EXECUTIVE SUMMARY
    2. 2. INTRODUCTION
    3. 3. BUSINESS ETHICS
    4. 4. PROFESSIONAL CODES OF CONDUCT
    5. 5. WORKPLACE ETHICS
    6. 6. CORPORATE CULTURE
    7. 7. BUSINESS ETHICS IN ASIA
    8. 8. ETHICS REPORTING AND ASSURANCE
    9. 9. CONCLUSIONS
    10. 10. CHAPTER TAKEAWAY
    11. ENDNOTES
  14. CHAPTER 9: Environmental Dimension of Sustainability
    1. 1. EXECUTIVE SUMMARY
    2. 2. INTRODUCTION
    3. 3. GLOBAL ENVIRONMENTAL INITIATIVES
    4. 4. ENVIRONMENTAL INITIATIVES IN ASIA
    5. 5. ENVIRONMENTAL KEY PERFORMANCE INDICATORS
    6. 6. ENVIRONMENTAL MANAGEMENT SYSTEMS
    7. 7. ENVIRONMENTAL REPORTING AND DISCLOSURE
    8. 8. ENVIRONMENTAL ASSURANCE AND AUDITING
    9. 9. ENVIRONMENTAL BEST PRACTICES
    10. 10. CONCLUSIONS
    11. 11. CHAPTER TAKEAWAY
    12. ENDNOTES
  15. CHAPTER 10: Business Sustainability Performance Reporting and Assurance
    1. 1. EXECUTIVE SUMMARY
    2. 2. INTRODUCTION
    3. 3. FINANCIAL AND NON-FINANCIAL KEY PERFORMANCE INDICATORS
    4. 4. SUSTAINABILITY REPORTING
    5. 5. SUSTAINABILITY ASSURANCE
    6. 6. GLOBAL STATUS OF SUSTAINABILITY PERFORMANCE REPORTING AND ASSURANCE
    7. 7. SUSTAINABILITY REPORTING AND ASSURANCE IN ASIA
    8. 8. BEST PRACTICES OF SUSTAINABILITY REPORTING AND ASSURANCE
    9. 9. RELEVANCE OF SUSTAINABILITY INFORMATION
    10. 10. CONCLUSIONS
    11. 11. CHAPTER TAKEAWAY
    12. ENDNOTES
  16. CHAPTER 11: Emerging Issues in Sustainability Performance, Reporting and Assurance
    1. 1. EXECUTIVE SUMMARY
    2. 2. INTRODUCTION
    3. 3. SUSTAINABILITY REPORTING GUIDELINES
    4. 4. EFFECTIVE IMPLEMENTATION OF SUSTAINABILITY
    5. 5. SUSTAINABILITY RISK ASSESSMENT AND MANAGEMENT
    6. 6. FUTURE TRENDS IN SUSTAINABILITY PERFORMANCE
    7. 7. FUTURE TRENDS IN SUSTAINABILITY REPORTING
    8. 8. FUTURE TRENDS IN SUSTAINABILITY ASSURANCE
    9. 9. EMERGENCE OF BENEFIT CORPORATIONS IN THE UNITED STATES
    10. 10. EMERGENCE OF PROFIT-WITH-PURPOSE COMPANIES AND THE SHARED VALUE CONCEPT
    11. 11. CHALLENGES AND OPPORTUNITIES IN BUSINESS SUSTAINABILITY IN ASIA
    12. 12. PLANNING FOR BUSINESS SUSTAINABILITY
    13. 13. MANAGEMENT ACCOUNTANTS' ROLE IN SUSTAINABILITY
    14. 14. GLOBAL COLLABORATION AND LEADERSHIP FOR SUSTAINABILITY
    15. 15. CONCLUSIONS
    16. 16. CHAPTER TAKEAWAY
    17. ENDNOTES
  17. Index
  18. End User License Agreement
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