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Integrated Reporting and Performance Measurement Systems (Routledge Studies in Accounting)

by Bogusława Bek-Gaik Anna Surowiec

Despite the development of innovative approaches to strengthen accountability and the quality of integrated reporting disclosures, stakeholders are increasingly demanding more objective and unambiguous data. Therefore, the use of non-financial performance measures that assist in collecting comparable information and the verification thereof by independent experts can help to establish trust in a firm’s communication with its stakeholders. Certainly, non-financial information should complement mandatory financial reporting to go beyond traditional financial ratios and link them to non-financial risks and achievements. This book examines the possibility of using information provided by performance measurement systems in the process of preparing integrated reports. It presents an overview of the integrated report from the supply side, which undoubtedly affects the quality and usefulness of the information presented as well as enhances the manner in which the data and analyses are suitable for independent assessment. The book looks at the ways in which various groups of stakeholders - management; those who prepare non-financial reports; investors - influence the scope of the key performance indicators (KPIs) used for integrated reporting purposes, and what categories of KPIs are the most significant. Further, it analyzes which performance measurement systems provide information for the different components of integrated reports. The book is interdisciplinary, its thematic scope is at the intersection of accounting, business reporting, and business management, and thus it provides an important source of knowledge for students, scholars, and researchers of economics, finance, and management. It will also be a valuable guide for those preparing integrated reports or other forms of non-financial reporting.

The Integrated Reporting Paradigm: Antecedents, Present and Future Perspectives (SIDREA Series in Accounting and Business Administration)

by Teresa Izzo

Integrated reporting (IR) has emerged as an accounting change initiative and has rapidly gathered worldwide attention. Great expectations are placed in IR becoming the ultimate tool to secure valuable strategy and business model of disclosure. Although often attributed to the sustainability domain, this topic deserves recognition within a broader discourse on the transformative nature of corporate reporting. Surely, IR represents a theme of great controversy, struggling to find strong theoretical roots as well as a more effective acknowledgment at a practical level. Given these premises, this book provides an in-depth review of the field, enhancing the IR conceptualization through a multi-level perspective of analysis. To this end, it explores the historical background of contemporary integrated reporting practices, illustrating the strengths and weaknesses of the prevailing approaches. The book also analyses the theories that have been used to interpret the IR rationale and explain its wide-spread adoption among organisations. Lastly, it discusses and evaluates the state and the extent of the academic debate, identifying interesting future research paths.

Integrated Space for African Society: Legal and Policy Implementation of Space in African Countries (Southern Space Studies)

by Annette Froehlich

This book provides an overview of the space sector in African countries, from a legal and policy point of view, analysing how the African Union's Space Policy and Strategy (ASPS) is implemented and highlighting the various space activities in each country. Against this backdrop, it investigates the ASPS, identifying its policy goals identified and discussing its strategy. Moreover, it explores the on-going regional cooperation programmes, the continent's leading space actors and their roles, and the space-related regional fora and organizations, reflecting on various initiatives, including the African Leadership Conference on Space Science and Technology for Sustainable Development (ALC), the Regional African Satellite Communications Organisation (RASCOM), and the African Resource Management Satellite Constellation (ARMS-C). As such, it is a valuable source of information on space capacities in African countries.

Integrated Sustainability Reporting: Linking Environmental and Social Information to Value Creation Processes

by Laura Bini Marco Bellucci

This book proposes an integrated approach to sustainability reporting, the goal being to overcome certain limitations of the well-established additive approach, where the reporting of environmental, social and economic issues is sequential, but separate. It argues that, in order to successfully communicate its commitment to sustainability, a company should report on how environmental and social issues impact its way of doing business, namely its business model, contributing to value creation. Thus, a reporting framework for business models that encompasses sustainability is presented. In turn, a number of illustrative examples are examined to show how business model reporting could be optimally used to provide effective and integrated sustainability reporting. The book also offers a broad analysis of corporate sustainability reporting, which includes a discussion of the theoretical background, an explanation of why companies provide sustainability reporting, a description of the current regulatory framework for sustainability disclosure, and a review of sustainability reporting literature that shows the main characteristics of sustainability disclosure practices. Given its scope, the book will be of interest to all researchers and practitioners working for companies or organizations that aim to support, implement and improve their sustainability reporting, by adopting a more integrated approach that interconnects environmental and social aspects with the economic and financial results via the business model. The book also offers a valuable reference guide for social science researchers, including PhD students, interested in a discussion of the latest literature on sustainability, corporate social responsibility, and the communication of business models.

Integrated Water Resources Management in the 21st Century: Revisiting the paradigm

by Maite M. Aldaya M. Ramón Llamas Pedro Martinez-Santos

Integrated water resources management (IWRM) advocates a coordinated approach for managing water resources in a way that balances social and economic needs with care for nature. While attractive, IWRM is both controversial and elusive. This book provides a down-to-earth approach to the elusive concept of integrated water resources management, drawing from conceptual frameworks and real-life practice to identify the key aspects that are yet to be resolved, it examines the role of water accounting, food trade, environmental externalities and intangible values as key aspects whose resolution will help the IWRM community move forward.

Integrating a Victim Perspective within Criminal Justice: International Debates (New Advances in Crime and Social Harm)

by Adam Crawford Jo Goodey

As numerous academic and political commentators have noted, the implications of introducing a victim’s perspective into the delicate balance between state and offender is likely to be a key issue in the future of criminal justice. This book seeks to outline the contours of the relevant debates drawing together contributions from prominent international and national commentators, from areas including criminology, law, philosophy, social policy, politics and sociology.

Integrating Change: The Art, the Science and the Craft of Transforming Organizations

by Mel Toomey Judi Neal

Change processes in organizations are time consuming, expensive, and often don’t create the intended results. This book creates a new way for leaders to relate to change from a place of deeper understanding. Based on years of research, consulting, and teaching, the models and frameworks described in this book have been applied successfully in organizations such as Johnson & Johnson, AT&T, IBM, Facebook, Charles Schwab & Company, and Accenture. The book provides breakthrough thinking to leaders who find themselves in the chaos of multiple, high amplitude changes that cannot be managed from an autocratic or even a participative mindset. The successful transformation of a human system does not require that people change who they are so much as it requires they become more of who they are—more like themselves. Change does not require new step-by-step models offered by an outside expert. It requires teaching people how to become model builders. As a result of this deeper transformation of mindset, not only will people in the organization be able to manage the particular change crisis facing them in the moment, they will develop a new relationship to change so that strategic thinking and breakthrough business outcomes become part of the organizational norm. This book will primarily appeal to experienced leaders, senior managers, and change agents who have learned that the textbook recipes for initiating or responding to change don’t work. It is also useful supplementary reading for students of organizational studies and leadership.

Integrating Change Management and Management Accounting Change: New Perspectives on Performance Measurement Systems Implementation (SIDREA Series in Accounting and Business Administration)

by Lorenzo Leto

This book explores the evolving field of management accounting change (MAC), with a particular focus on the development, implementation, and continuous improvement of performance measurement systems (PMS). Moving beyond traditional sociological and institutional approaches, it draws on change management theories from fields such as organizational development and psychology to investigate the MAC process and the challenges associated with PMS implementation. By integrating perspectives from these disciplines, the book offers a comprehensive framework for understanding and facilitating management accounting change. Central to this analysis is Stouten et al.'s (2018) change management model, which is employed to interpret case study findings and identify key factors influencing the success or failure of PMS implementations. Emphasizing the importance of human dynamics, this book provides valuable insights and practical guidance for both academics and practitioners facing the complexities of MAC and PMS implementation.

Integrating Christian Faith and Work: Individual, Occupational, and Organizational Influences and Strategies (Palgrave Studies in Workplace Spirituality and Fulfillment)

by Sharlene G. Buszka Timothy Ewest

Though the majority of Americans claim faith in God and adults spend the majority of their time working, these two important dimensions of life are rarely effectively integrated. It is important for people of every faith tradition to consider how, when and if their faith and work are to be integrated. This is especially true as research shows that the integration of faith and spirituality in the workplace results in numerous benefits for individuals, organizations and society - if done respectfully. This book presents key research insights concerning integration influences and strategies for Christians who seek to integrate their faith and their work. Specifically, it discusses how individual, occupational and organizational factors influence faith and work integration, and suggests diverse ways to integrate the Christian faith at work. The Faith and Work Integration Spheres of Influence Model is presented as a tool to guide individuals in better understanding how to develop their own personal plan for faith and work integration within the context of limiting or enabling occupational and organizational factors. It also suggests areas for further research on this topic. Readers will learn how Christian faith and work integration can be maximized based on individual attributes, occupational characteristics, and organizational factors.

Integrating Ecology and Poverty Reduction: Ecological Dimensions

by Cristina Rumbaitis del Rio Fabrice Declerck Jane Carter Ingram

In the past, the science of ecology has frequently been excluded from the development agenda for various reasons. Increasingly however there has been a renewed interest in finding more ecologically sustainable means of development that have required a strong foundation in ecological knowledge (for example EcoAgriculture Partnerships, EcoHealth presented at ESA, and EcoNutrition proposed by Deckelbaum et al). Each of these examples has already taken the critical first step at integrating ecological knowledge with agriculture, health and nutrition, respectively. However, this is only the first step; more attention needs to be placed not only on the role that two fields can play towards poverty alleviation, but on the role of a truly integrated, interdisciplinary approach towards development goals that is firmly grounded in ecological understanding. We feel that a critical look at what ecology can and cannot provide to the development agenda, in light of the Millennium Development goals, is timely and crucial. The introduction and the final section of the book will then integrate the lessons and principles outlined in each of the chapters. All chapter authors will be heavily encouraged to focus on how their sub-discipline in ecology impacts overall human well-being and environmental sustainability.

Integrating Ecology and Poverty Reduction: The Application of Ecology in Development Solutions

by Jane Carter Ingram Fabrice Declerck Cristina Rumbaitis del Rio

In the past, the science of ecology has frequently been excluded from the development agenda for various reasons. Increasingly however there has been a renewed interest in finding more ecologically sustainable means of development that have required a strong foundation in ecological knowledge (for example EcoAgriculture Partnerships, EcoHealth presented at ESA, and EcoNutrition proposed by Deckelbaum et al). Each of these examples has already taken the critical first step at integrating ecological knowledge with agriculture, health and nutrition, respectively. However, this is only the first step; more attention needs to be placed not only on the role that two fields can play towards poverty alleviation, but on the role of a truly integrated, interdisciplinary approach towards development goals that is firmly grounded in ecological understanding. We feel that a critical look at what ecology can and cannot provide to the development agenda, in light of the Millennium Development goals, is timely and crucial. The introduction and the final section of the book will then integrate the lessons and principles outlined in each of the chapters. All chapter authors will be heavily encouraged to focus on how their sub-discipline in ecology impacts overall human well-being and environmental sustainability.

Integrating Embodied Practice and Transformational Wisdom for Sustainable Organization and Leadership: Action, Prâxis, and the Art of Sustainable Living (The Practical Wisdom in Leadership and Organization Series)

by Wendelin M. Küpers

A multifaceted ecological and socio-cultural crisis confronts us, and the irresponsible and unsustainable operations and actions encouraging this predicament are bound up with contemporary societal, economic, organisational, and managerial practices. The recent and on-going global economic crisis with its failures of responsibility and pervasive (or existential) threat posed to natural ecologies are among many more manifestations of a profound disintegration, unwise forms of practices, and non-integral ways of living. The current crisis, scandals, and tensions between corporations and civil society, and numerous examples of unethical practices that are partly validated by common practice have helped to intensify demands to scrutinise corporate behaviour and practices. The increasingly instrumentalised contexts and impositions of neoliberal regimes with their systemic constraint call for a rethinking of phrónêtic capacities and dispositions for wise practices in prâxis and corresponding sustainable actions. This book explores how practical wisdom can be conceptualised and applied to practices that respond to the life-worldly realities of organisations. At the same time, it relates to prâxis, understood as situated conduct in an ethico-political configuration. It is this nexus that is mediating between individual and social actions (micro), organisations (meso), and economy/society (macro). This book invites dialogue for thought-provoking reflection on how wisdom can help organisations and leaders deal with our age’s most pressing challenges. It opens a path to considering how such an understanding can help us to more effectively and more critically understand and appropriately respond to complex, multifaceted, emerging phenomena. It will be of value to researchers, academics, and students interested in leadership, organisational studies, wisdom, and business ethics.

Integrating Financial Services Regulation: Exploring Some of the Challenges Posed by the EU Data Protection Regime

by Solomon Osagie

The book charts the course and the history of how the regulation of financial services has evolved looking particularly at data protection. It addresses concepts like integration theory, the behaviour of nation-states when they attempt to forge geo-political unions and the implications and outcomes of state interaction in regulatory matters. Unlike many other General Data Protection Regulation (GDPR) publications in the market, it contains useful analyses of the GDPR but it does so in a very practical and informative way. It recognises the perspectives of various interests including academics and commercial organisations and presents the subject in a compelling, historical and easy to digest manner, starting with the challenges of integration that the EU has faced. It then charts the course of general financial services regulation, focusing on the history of data protection legislation in the EU and drawing out the real challenges that are presented by the legislative framework. There is an in-depth analysis of the GDPR with examples of the derogations and areas where individual states are still able to derogate. The book ends with suggestions for the application and further review of the GDPR.°In the presentation of the history of data protection regulation, the author shows the influence of the contrasting narratives of privacy rights versus the desire to enable commercial activity to thrive. There are examples of how the failure to harmonise the regulation of data processing has left individual EU states able to assert national influence so that commercial organisations have been left with a legal framework that impedes the development of a single market even with the increasing importance of big data and processing in financial services. The book then highlights key provisions of the GDPR that are designed to address some of the challenges by centralising interpretation, defining flow-downs and harmonising enforcement and regulatory provisions across the EU.

Integrating Gender Equality into Business and Management Education: Lessons Learned and Challenges Remaining

by Kathryn Haynes Patricia M. Flynn Maureen A. Kilgour

This volume addresses the need to integrate gender equality into business and management education and provides examples of leading initiatives illustrating how this can occur from various disciplinary and global perspectives. Gender inequality has a long history in business schools and the workplace, and traditions are hard to change. Some disciplines remain resolutely gendered, affecting both women and men; and case materials on women leaders and managers are still rare.The chapters provide conceptual and research rationales as to why responsible management education must address the issue of gender equality. They also identify materials and resources to assist faculty in integrating gender issues and awareness into various disciplines and fields. These include specific case studies and innovations that assess or address the role of gender in various educational environments.The book is designed to help faculty integrate the topic of gender equality into their own teaching and research and gain support for the legitimacy of gender equality as an essential management education topic. This is the first book in a series on gender equality as a challenge for business and management education, published with the Principles of Responsible Management Education (PRME) Working Group on Gender Equality.

Integrating Markets in Banking Services: A Legal Comparison between the European Union (EU) and the Eurasian Economic Union (EAEU) (Studies in European Economic Law and Regulation #24)

by Gulnaz Ospanova

This book deals with banking integrations, which are now becoming crucial not only because of the increased number of economic integrations, but also in view of the qualitative improvement of such banking integrations. It compares the European Union (EU), as the most successful union, which was able to move from a common financial market to the prime example of banking integration; the Banking Union; and the Eurasian Economic Union (EAEU) as a relatively young one but with several of the prerequisites for becoming an influential union, and which was established by five countries – the Russian Federation, Kazakhstan, Belarus, Armenia, and the Kyrgyz Republic – in 2015. The key research question is whether the single market in banking services or a banking union is an achievable goal or merely a utopia. In this regard, the book reveals the bottlenecks and obstacles that the EU and EAEU policymakers faced during the difficult process of establishing a single market and banking union. However, along with the problems of banking integration, it identifies many peculiarities of the harmonization of banking legislation among the EU Member States. Recognizing and acknowledging these peculiarities can be very beneficial for young unions and help to guide their integration processes. In particular, the book concludes that evolutionary (not revolutionary) harmonization is required in order for the EAEU to become a full-fledged union.

Integrating Schools in a Changing Society

by Erica Frankenberg Elizabeth Debray

In this comprehensive volume, a roster of leading scholars in educational policy and related fields offer eighteen essays seeking to illuminate new ways for American public education to counter persistent racial and socioeconomic inequality in our society. Contributors to Integrating Schools in a Changing Society draw on extensive research to reinforce the key benefits of racially integrated schools, examine remaining options to pursue multiracial integration, and discuss case examples that suggest how to build support for those efforts.

Integrating Socio-Legal Studies into the Law Curriculum (Palgrave Socio-Legal Studies)

by Caroline Hunter David Cowan

An important collection examining how socio-legal studies and empirical legal research can be integrated into the law curriculum, looking at both core qualifying subjects and stand-alone socio-legal modules, and considering theoretical and methodological approaches combined with practical examples.

Integrating the UN SDGs into WTO Law (European Yearbook of International Economic Law #41)

by Xinyan Zhao

This is an open access book. Sustainable development is so important that humanity must do its utmost to achieve these goals for the well-being of the present and future generations. WTO members have started to reform WTO rules since the WTO’s Buenos Aires Ministerial Conference in 2017. The book describes a possible bright future for readers: WTO members can integrate the UN SDGs into WTO law (i.e., create sustainable trade rules) by establishing a sustainable development club and constitutionalising the WTO.

Integration and International Dispute Resolution in Small States (The World of Small States #3)

by Petra Butler Eva Lein Rhonson Salim

This book provides an insight into commercial relations between large economies and Small States, the benefits of regional integration, the role of Small States as financial centres as well as B2B and State to State dispute resolution involving Small States. Several contributions allow the reader to familiarise themselves with the general subject matter; others scrutinise the particular issues Small States face when confronted with an international dispute and discuss new and innovative solutions. These solutions range from inventive ideas to help economic growth to appropriate mechanisms of dispute resolution including inter-State dispute resolution and specific areas of arbitration such as tax arbitration. Researchers, policy advisors and practitioners will find a wealth of insights, information and practical ideas in this book.

Integration and New Limits on Citizenship Rights

by Nicole Stokes-Dupass

Integration and New Limits on Citizenship Rights is a state-centered analysis of citizenship, immigration and social identity. It explores the increasing role of nation states as critical actors in using social policy to affect the social location of immigrants and ethnics and also to redefine what it means to be a full citizen.

The Integration and Protection of Immigrants: Canadian and Scandinavian Critiques (Law and Migration)

by Paul Van Aerschot Patricia Daenzer

In Scandinavian countries immigration is a sensitive issue and legislators’ approach to the questions it has raised has varied over the years. Whatever immigrant and integration policies are adopted in a democratic society, it is clear that the legislation and the authorities have to ensure that the individual rights of the immigrants residing in its territory are respected. With Canada as a point of reference, this book draws attention to weaknesses in the regulation and implementation of integration provisions threatening the immigrants’ individual rights in the EU member states of Denmark, Finland and Sweden. The study challenges readers to critically review the meaning of rights and the notion of global caring. It takes a critical look at how vulnerable immigrants fare in a largely immigrant nation with a welfare capitalism legacy, when compared to three European nations which claim to embrace institutional welfare models. This book will be of great interest to scholars and decision-makers interested in Scandinavian or Canadian immigration and integration policies.

Integration in Kommunen: Bedeutung, aktuelle Entwicklungen und Perspektiven aus Theorie und Praxis (Kommunale Politik und Verwaltung)

by Frank Bätge Klaus Effing Katrin Möltgen-Sicking Thorben Winter

Dieses Buch greift ein Thema auf, das sowohl für die kommunale Praxis als auch für die Forschung von aktueller Relevanz ist: die Integration in Kommunen. Neben Themen von allgemeiner Bedeutung wird auch die organisatorische Perspektive der Integration in Kommunen behandelt. Die Teilhabe und Partizipation bildet einen weiteren Themenschwerpunkt des Bandes. Nicht zuletzt wird die Integration in der kommunalen Praxis unter verschiedenen Blickwinkeln beleuchtet und diskutiert.

Integration Now: Alexander v. Holmes and the End of Jim Crow Education

by William P. Hustwit

Recovering the history of an often-ignored landmark Supreme Court case, William P. Hustwit assesses the significant role that Alexander v. Holmes (1969) played in integrating the South's public schools. Although Brown v. Board of Education has rightly received the lion's share of historical analysis, its ambiguous language for implementation led to more than a decade of delays and resistance by local and state governments. Alexander v. Holmes required "integration now," and less than a year later, thousands of children were attending integrated schools. Hustwit traces the progression of the Alexander case to show how grassroots activists in Mississippi operated hand in glove with lawyers and judges involved in the litigation. By combining a narrative of the larger legal battle surrounding the case and the story of the local activists who pressed for change, Hustwit offers an innovative, well-researched account of a definitive legal decision that reaches from the cotton fields of Holmes County to the chambers of the Supreme Court in Washington.

The Integration of European Financial Markets: The Regulation of Monetary Obligations (UT Austin Studies in Foreign and Transnational Law)

by Noah Vardi

The last decade has seen the increasing integration of European financial markets due to a number of factors including the creation of a common regulatory framework, the liberalisation of international capital movements, financial deregulation, advances in technology and the introduction of the Euro. However, the process of integration has proceeded largely in the absence of any comprehensive legal regulation, and has rather been constructed on the basis of sectorial provisions dictated by the needs of cross-border transactions. This has meant that many legal barriers still remain as obstacles to complete integration. This book considers the discipline of monetary obligations within the wider context of financial markets. The book provides a comparative and transnational examination of the legal rules which form the basis of transactions on financial markets. Analysing the integration of the markets from a legal point of view provides an opportunity to highlight the role of globalisation as the key element favouring the circulation of rules, models, and especially the development of new regulatory sources. The book examines market transactions and the institutes at the root of these transactions, including the type of legislative sources in force and the subjects acting as legislators. The first part of the book concentrates on the micro-discipline of money, debts, payments and financial instruments. The second part goes on to analyse the macro-context of integration of the markets, looking at the persistence of legal barriers and options for their removal, as well as the development of new legal sources as a consequence of the transfer of monetary and political sovereignty. Finally, the book draws links between the two parts and assesses the consequences of the changes at the macro-level of regulation on the micro-level of legal discipline of monetary obligations, particularly focusing on the emergence and growing importance of soft law.

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