Book, Environmental Accounting Integrated Reporting and Sustainability 1/19[LS]
Book, Environmental Accounting Integrated Reporting and Sustainability 1/19[LS]
Descrição
To delve deeper into integrated reporting and sustainability. The book brings the main concepts of Accounting and Finance to understand the process of generating value or wealth and a framework for controlling the organization's sustainable practices. Environmental Accounting portrays the discussions covered in the optional Integrated Reporting and Sustainability course, offered at FEA/USP since 2011, and records testimonies and experiences since the first events held. Thus, this book promotes discussions regarding the integration of financial and non-financial reports (2010), the main debates of the international commission (IIRC) and the publication of the first official document (2013). Furthermore, the book analyzes the content of the Integrated Reporting Framework, including a vast survey of sustainability concepts, under the heading of global climate change, and has access to a quiz and glossary of terms used. Why read Environmental Accounting? This book is a contribution to the debate about the major changes and the need to improve the corporate communication process, which culminated in the global proposition of Integrated Reporting by an international commission, the International Integrated Reporting Council (IIRC). There are three major changes that have occurred in the last two decades and that have made traditional corporate reports obsolete or insufficient in the face of new possibilities for generating or destroying value: globalization, which consolidated the processes of economic, social, cultural, political and environmental integration of countries; the 2008 financial crisis, which caused a collapse in the global system of economic speculation and profit-making; and the advancement of technology and the internet, which have developed faster than anyone could imagine or predict.