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| double materiality assessment example: Research Handbook on Sustainability Reporting Gunnar Rimmel, Güler Aras, Diogenis Baboukardos, Joanna Krasodomska, Christian Nielsen, Frank Schiemann, 2024-09-06 This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and encourages researchers to make further meaningful contributions to this dynamic field. |
| double materiality assessment example: Enterprise-Grade Hybrid and Multi-Cloud Strategies Sathya AG, 2024-04-26 Leverage cloud technologies, proven strategies, and effective frameworks to drive seamless digital transformation. Key Features Understand the challenges enterprises face with cloud adoption and the importance of leadership vision Learn how to build the foundation for a vendor agnostic cloud-ready enterprise Discover best practices to architect an enterprise cloud strategy and responsibly innovate with emerging technologies Purchase of the print or Kindle book includes a free PDF eBook Book DescriptionIn the past decade, cloud technology has evolved from a mere deployment platform into a driving force of innovation. However, navigating the complexities of cloud adoption, especially with a hybrid approach, presents significant challenges. Solving Hybrid Cloud Challenges for Enterprises is your trusted guide to overcome the problems encountered in this process. Written by a principal architect at Google with 15+ years of experience, this vendor agnostic book begins by exploring the case studies of enterprises stepping into the world of the cloud, highlighting the pivotal role of leadership vision and mindset in driving digital transformation. You’ll explore the basics of cloud technology, its impact on various industries, and the challenges of cloud adoption. As you dive deeper, you’ll find real-world use cases of enterprises that have digitally disrupted their respective industries by innovating in the cloud. From assessing the cloud maturity of an organization and designing a cloud strategy to exploring the various facets of cloud transformation, this book will guide you at every step of the way. Finally, you’ll learn how to lead your organization’s cloud transformation journey with emerging technologies. By the end, you'll be well-equipped to design and architect a scalable, cloud-first IT organization. What you will learn Understand the hybrid cloud and multi-cloud paradigms Cultivate leadership will and mindset for crafting successful cloud transformation Design and architect a scalable and open foundation for a cloud-first IT organization Apply open standards and frameworks to design a vendor-neutral cloud foundation Understand the cloud adoption frameworks and conduct maturity assessments Realize tangible business value through cloud adoption initiatives Who this book is for This book is for cloud architects and engineers responsible for and seeking to digitally transform their business through cloud. Enterprise IT leaders will be able to successfully navigate the enterprise cloud transformation complexities with cloud migration strategies, prescriptive frameworks, and practical real-world examples. A basic understanding of enterprise IT functions and operations is assumed. |
| double materiality assessment example: Auditing Transformation Jan Marton, Fredrik Nilsson, Peter Öhman, 2023-08-25 This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers. |
| double materiality assessment example: Sustainability Accounting and Accountability Matias Laine, Helen Tregidga, Jeffrey Unerman, 2021-07-20 Sustainability accounting and accountability is fundamental in the pursuit of low-carbon and less unsustainable societies. Highlighting that accounting, organisations and economic systems are intertwined with sustainability, the book discusses how sustainability accounting and accountability broaden the spectrum of information used in organisational decision-making and in evaluating organisational success. The authors show how sustainability accounting can prove to be transformative, but only if critical questions are sufficiently addressed. This new and completely rewritten edition provides a comprehensive overview of sustainability accounting and accountability. Relevant global context and key concepts are outlined providing the reader with the conceptual resources to engage with the topic. Drawing on the most recent research and topical practical insights, the book discusses a wide variety of sustainability accounting and accountability topics, including management accounting and organisational decision-making, sustainability reporting frameworks and practices, as well as ESG-investments, financial markets and risk management. The book also highlights the role accounting has with key sustainability issues through dedicated chapters on climate, water, biodiversity, human rights and economic inequality. Each chapter is supplemented with practical examples and academic reading lists to allow in-depth engagement with the key questions. Sustainability Accounting and Accountability walks the reader through a spectrum of themes which are essential for all accountants and organisations. It helps the reader to understand why our traditional accounting techniques and systems are not sufficient for navigating the contemporary sustainability challenges our societies are facing. This key book will be an essential resource for undergraduate and postgraduate instructors and students, as an entry point to sustainability accounting and accountability, as well as being a vital book for researchers. |
| double materiality assessment example: Information as a Driver of Sustainable Finance Nadia Linciano, Paola Soccorso, Claudia Guagliano, 2022-06-30 The Sustainable Development Goals introduced by the United Nations in 2016 call for the significant mobilisation of finance. However, although sustainable investments are steadily increasing, there still remain large gaps within financing and the information that financial markets rely on is often incomplete or incorrect. For instance, the financial system has been structured around short-term frameworks and goals while the most pressing environmental and social challenges are long-term. Prices do not convey the cost of externalities associated with social and environmental challenges. It is therefore important to implement the effective pricing of externalities and create a common language and taxonomy between investors, issuers and policy-makers in order to best serve sustainable development. Addressing this challenge, the authors delve deeper into the levers that can be pulled within the financial system to prompt an efficient ecosystem of sustainability-related information, allowing social and environmental externalities to be incorporated into the decision-making process of all market agents. Incentives needed for investors, issuers and intermediaries are proposed along with regulation that can trigger these incentives. This book offers a comprehensive collection of chapters which explore the ongoing evolution of the European regulatory framework, providing essential reading for policymakers, practitioners and researchers alike. |
| double materiality assessment example: The New Nature of Business Andre Hoffmann, Peter Vanham, 2024-08-21 Learn how pioneering business leaders are resetting their companies' relationship to nature, society, and our common future In The New Nature of Business: The Path to Prosperity and Sustainability, businessman Andre Hoffmann and journalist Peter Vanham describe how companies should change their ways to have continued success, and why the current modus operandi is not working. They present a template for creating “sustainable prosperity”, and case-studies of companies that survived and thrived by opting for change. In doing so, they provide a way out of long-standing dilemmas, such as how to balance business needs with impact on nature, shareholders with stakeholders, and short-term vs. long-term profits. You'll find: A first-hand account of global healthcare company Roche's sustainability practice, as told by André (Roche's vice-chairman), chairman Severin Schwan, and several other senior management members Case-studies and lessons of organizations with visionary leaders, such as INSEAD, IKEA, Harley Davidson, and Holcim, all of whom have taken a holistic view of their role in the world, and succeeded in doing well while doing good Strategies for addressing the negative externalities and trade-offs that arise from doing business; identifying the right metrics and targets to deliver on your purpose; and accounting for human, social, and natural capital, alongside financial capital A must-read book for business leaders, entrepreneurs, and changemakers at companies around the world, The New Nature of Business, is also insightful and timely for those who advise or oversee companies and their leadership teams. |
| double materiality assessment example: Research Handbook on Financial Accounting Luz Parrondo, Oriol Amat, 2024-01-18 Through careful classification of the opportunities and challenges facing current financial regulatory bodies, the Research Handbook on Financial Accounting inspects the financial implications of our ever-changing modern economic and environmental climate. |
| double materiality assessment example: The Emerald Handbook of Ethical Finance and Corporate Social Responsibility Ahmed Imran Hunjra, Khaled Hussainey, 2024-05-06 The term ethical finance refers to finance that considers environmental, social, and governance (ESG) aspects influencing a borrower and/or its possessions. The authors provide a fresh look at ESG aspects along with CSR implementation for sustainable development, which has global and long-term repercussions. |
| double materiality assessment example: Solutions For Sustainability Challenges Wulf-Peter Schmidt, |
| double materiality assessment example: Embedding Sustainability Pia Heidenmark Cook, Lisen Wirén, 2024-07-03 Embedding Sustainability is a practical, solutions-focused guide for sustainability managers and leaders to embed sustainability in organizations and drive improved performance. For organizations to truly embody sustainability, it must infuse all operations. Sustainability change agents need to be the conductors of the orchestra, making sure everyone has the same objective, is working with the same goals and is moving at the same pace. Embedding Sustainability charts the journey from purpose, scope and assessment to strategy, implementation and integration. It outlines the steps required to engage and commit employees to deliver to the same goals, creating a workplace where success is achieved through collective effort. Drawing on impressive experience, the authors share valuable tools and tips, lessons and coaching, factoring in different organizational maturity levels, international contexts and cultural differences and stakeholder mapping. It explores leadership principles, values, culture, strategies and engagement methods. Embedding Sustainability provides mid-senior sustainability professionals with guidance and encouragement to continue with their work and avoid common mistakes, while also prioritizing their own wellbeing. It will help sustainability change agents navigate the unique challenges of this role, find solutions to problems and maintain a positive outlook. |
| double materiality assessment example: Handbook on Life Cycle Sustainability Assessment Guido Sonnemann, Sonia Valdivia, 2024-04-12 This Handbook presents the state-of-the-art of Life Cycle Sustainability Assessment (LCSA) practice and provides guidance for its implementation and outlook for future work. Spotlighting sustainability analysts, managers and overall decision-makers from private and public sectors as well as experts in academia, it covers the historical background and current global context for life cycle sustainability assessment, methods and data management advancements. |
| double materiality assessment example: The Sustainability Chessboard Martin Eisenhut, Michael Strohmer, Imran Dassu, Richard Forrest, Angela Hultberg, 2022-09-02 Reducing the carbon footprint, setting up a sustainable, circular, and responsible supply chain or transforming to a sustainable business model. The demand for change is clear, but the way forward leaves room to maneuver. Organizations struggle with uncertainties what to do and how to go about it. They miss a clear sustainability roadmap. That is where the Sustainability Chessboard® comes into play: The book is aimed at clarifying gaps in today's practice and pointing out future needs. It shows you how to realize your organization's overall sustainability potential. Our sustainability framework propels you in three steps from the drawing table to the implementation phase. A universal approach, a different book on sustainability, that steps back, avoids jargon, and is intuitive and easy to use – as indicator, guideline and handbook alike. The Sustainability Chessboard works for businesses of all kinds—whatever their size, sector, or organizational maturity. Ambition levels and organizational enablers may differ, but the stepwise approach can be applied to all types of organizations: just identify your playground and start your discovery based on your goals and available resources. It's your sustainability action plan. |
| double materiality assessment example: Essential Concepts of Sustainable Finance Elisa Aracil, Ibrahim Sancak, 2023-07-03 This book compiles and explains technical terms in sustainable finance in an easy-to-navigate A-Z format. The interdisciplinary nature of sustainable finance means that those researching and working in the field often have to turn to a variety of different sources to look up various non-financial terms. Recognizing this issue, Ibrahim Sancak and Elisa Aracil have curated a comprehensive list of the key terms most commonly used in the field. Each entry maps out an important concept or idea and illustrates how it relates more broadly across this growing discipline, such as the changes and innovations required by the financial sector to meet the United Nation’s Sustainable Development Goals. Overall, Essential Concepts of Sustainable Finance will enable readers to communicate more effectively about finance within the context of sustainability. With related terms and further reading included alongside the entries, this innovative and accessible volume will be of great interest to students, scholars, and practitioners alike. |
| double materiality assessment example: Nature Risk: An analysis of use and applicability in the Nordic countries Engelbrecht Hansen, Amalie, Fischer-Bogason, Rikke, Borgman, Elvira, Stafsing, Linda, Eriksson, Alexander, Hossi, Salla, 2022-09-19 Available online: https://pub.norden.org/temanord2022-547/ This report generates an overview of the use of the nature risk concept, describes the scope, and assesses the applicability in the Nordic countries, and in international organisations. The concept of nature-related risks is found to be mainly in use in the financial sector. The application of the term has increased rapidly in recent years, with numerous efforts to implement the concept. Moreover, similar concepts precede, within the same scope; the earliest being biodiversity risk. It is recommended that each of the Nordic countries take active steps to implement the concept of nature risk in relevant policies, regulations and sectors. It is also recommended that the Nordic countries follow the international development on nature risk and related policy areas, such as the EU taxonomy and the TNFD framework, and ensure that national policy is aligned with the international agenda. |
| double materiality assessment example: Handbook of Accounting and Sustainability Adams, Carol A., 2022-07-21 This Handbook provides a comprehensive study of research, practice and policy at the nexus of accounting and sustainability, or sustainable development. Chapters explain key drivers of developments at the nexus, critique those developments, summarise the findings of research on key themes in the field, and suggest areas for further research, offering evidence-based practice and policy solutions. |
| double materiality assessment example: Towards Sustainable Futures Ida Kristine Lindkvist, Per Øyvind Bastøe, Kim Forss, 2024-03-12 Towards Sustainable Futures serves as a guide to better understand what roles evaluation can play in sustainability. Rather than proposing a single definition of sustainability or methodological approach, this book gives us the tools to improve the quality and relevance of evaluation of sustainability. Divided into two parts, the first part introduces the reader to key debates and challenges related to evaluation of sustainability. Part Two provides examples of methods and applications. By combining a stellar line up of specialists, theorists, and practitioners in the field of development evaluation with expert, accessible and engaged analysis of key issues, Towards Sustainable Futures is a must-read source for re-tooling and re-focussing evaluation towards the green transition imperative. It should be essential reading for scholars and practitioners of evaluation. Chapters 1, 4, 6 and 15 of this book are freely available as a downloadable Open Access PDF at http://www.taylorfrancis.com under a Creative Commons [Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND)] 4.0 license. |
| double materiality assessment example: Global Outlook on Financing for Sustainable Development 2023 No Sustainability Without Equity OECD, 2022-11-10 Successive crises including COVID-19, Russia’s war of aggression in Ukraine and the climate emergency are exacerbating inequalities between and within countries and stifling progress to achieve the Sustainable Development Goals (SDGs) and the Paris Agreement. While developed countries deployed historic stimulus packages to build back better, developing countries lacked fiscal and monetary buffers to respond. Countries with the fewest resources face challenging trade-offs between short-term rescue and long-term financing for a sustainable recovery. |
| double materiality assessment example: Climate Change and Corporate Reporting in Europe Nicola Moscariello, Michele Pizzo, 2024-04-19 Diving into the crucial intersection of climate change and financial reporting, this book sheds light on the evolving landscape of climate-related reporting practices, exploring the regulatory framework, economic consequences, and determinants of disclosure in Europe. With a comprehensive approach, the book delves into the pivotal role of institutions and standard setters, such as the European Financial Reporting Advisory Group (EFRAG), the International Sustainability Standards Board (ISSB), and the Global Sustainability Standards Board (GSSB), in providing guidance and promoting consistency in reporting practices. Academic research forms a significant part of the contributions, but the inclusion of professional insights from various fields enriches the discussion, offering a well-rounded view of the current landscape. This collection not only contributes to the academic discourse on environmental reporting but also offers practical insights for regulators, policymakers, and businesses. It identifies areas for improvement and highlights best practices that can guide organizations in effectively addressing climate-related risks and opportunities. |
| double materiality assessment example: Design Thinking and Innovation Metrics Michael Lewrick, 2023-04-11 Create, manage, and measure innovation In Design Thinking and Innovation Metrics: Powerful Tools to Manage Creativity, OKRs, Product, and Business Success, bestselling author Michael Lewrick delivers a simple and straightforward playbook to manage and measure innovation. In the book, you’ll learn how to utilize the design thinking paradigm for innovation success and how successful leaders manage Explore and Exploit portfolios to create impact. The author explains how to: Strategically employ data analytics, artificial intelligence, and neurodesign to drive innovation and business results Deploy Objectives and Key Results (OKRs) for innovation teams to realize true alignment between the business and team performance Use the provided hands-on tools to measure your firm’s success at creating meaningfully new and interesting products, services, and experiences Part of the Design Thinking Series, Design Thinking and Innovation Metrics will earn a place in the libraries of managers, executives, product owners, innovation teams, entrepreneurs, and other business leaders. |
| double materiality assessment example: Materiality in Financial Reporting Francesco Bellandi, 2017-12-15 This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations. |
| double materiality assessment example: Corporate Governance Climate Change and Corporate Governance OECD, 2022-06-08 This report provides an overview of the main trends and issues related to the implications of climate change for corporate governance. It focuses on economic, legal and accounting issues related to shareholder rights, corporate disclosure and the responsibilities of company boards. Importantly, this report informs the ongoing review of the G20/OECD Principles of Corporate Governance which help policy makers evaluate and improve the legal, regulatory and institutional framework for corporate governance. |
| double materiality assessment example: The Greenhouse Gas Protocol , 2004 The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions. |
| double materiality assessment example: The Integrated Reporting Movement Robert G. Eccles, Michael P. Krzus, 2014-10-20 An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reporting’s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementation—including, but not limited to an extensive discussion of information technology’s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directors' Statement of Significant Audiences and Materiality and a Sustainable Value Matrix tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world. |
| double materiality assessment example: Governance, Stewardship and Sustainability George Dallas, Mike Lubrano, 2022-11-10 The first introductory practical guide of its kind, this book brings together principles of corporate governance, investor stewardship and enterprise sustainability in the context of institutional investment. Stewardship codes are developing in diverse markets to provide a framework for responsible institutional investment practices and fiduciary duties for beneficiaries. While codes provide a starting point, the application of stewardship in practical terms can be challenging for many institutional investors. Written by two well-known corporate governance experts, George Dallas and Mike Lubrano, and based on the ICGN training course on stewardship that they developed, this book gives needed clarity, rigor and guidance to practitioners about what we know—and don't know—about stewardship, governance and sustainability. It explores the theoretical foundations of stewardship, linking these to day-to-day decision-making and providing real-life examples and practical tools to evaluate issues that arise for companies from an environmental, social and governance perspective and generate ideas about how to make investor stewardship a practical reality in similar cases. Investor stewardship and ESG professionals, portfolio managers, senior managers, regulators and finance students will appreciate this unique guide to developing, refining and operationalising investor stewardship capabilities in line with the respected and internationally recognised ICGN policy framework. |
| double materiality assessment example: Environmental Disclosure Luigi Lepore, Sabrina Pisano, 2022-12-29 This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasizing the transition from voluntary to mandatory disclosure. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability. |
| double materiality assessment example: Crr III Martin Neisen, Stefan Roth, 2023-07-05 The revised banking package of CRD VI and CRR III contains a large number of new requirements, the implementation of which will pose major challenges for the banking industry. In addition to the adoption of the final Basel IV regulations, other topics such as crypto assets or the consideration of ESG in banking supervisory law will be addressed. The current proposals of the EU Commission for the implementation of the Basel reform proposals are presented in the edited volume by Martin Neisen and Stefan Röth. The aim is to give the reader a comprehensive but easily understandable overview of the proposals and to work out implementation challenges in a practical way. With the help of an international team of experts, the complexity of the topic is reduced and important assistance is offered. Compared to the second edition of the Basel IV book, the topics already implemented in the EU as part of the CRR II have been removed and a comprehensive presentation of all content of CRD VI and CRR III has been added. |
| double materiality assessment example: Green Banking and Green Central Banking Andreas Dombret, Patrick S. Kenadjian, 2021-10-11 The books deals with the questions that really matter for green finance: Where will the money to finance the transition to a low carbon environment come from, how far do the banks’ balance sheets stretch and where will the rest of the money come from? How much can we rely on the capital markets, especially in the EU, to get money to the parts of the economy which really need it, without greenwashing? How do governments organize not just a transition, but a just transition to a low carbon environment? Is it time to revisit received ideas about the proper role for central banks? |
| double materiality assessment example: The State of Food and Agriculture 2023 Food and Agriculture Organization of the United Nations, 2023-11-06 Agrifood systems generate significant benefits to society, including the food that nourishes us and jobs and livelihoods for over a billion people. However, their negative impacts due to unsustainable business-as-usual activities and practices are contributing to climate change, natural resource degradation and the unaffordability of healthy diets. Addressing these negative impacts is challenging, because people, businesses, governments and other stakeholders lack a complete picture of how their activities affect economic, social and environmental sustainability when they make decisions on a day-to-day basis. The State of Food and Agriculture 2023 looks into the true cost of food for sustainable agrifood systems. The report introduces the concept of hidden environmental, health and social costs and benefits of agrifood systems and proposes an approach – true cost accounting (TCA) – to assess them. To operationalize the TCA approach, the report proposes a two-phase assessment process, first relying on national-level TCA assessments to raise awareness and then moving towards in-depth and targeted evaluations to prioritize solutions and guide transformative actions. It provides a first attempt at national-level assessments for 154 countries, suggesting that global hidden costs from agrifood systems amount to at least to 10 trillion 2020 PPP dollars. The estimates indicate that low-income countries bear the highest burden of the hidden costs of agrifood systems relative to national income. Despite the preliminary nature of these estimates, the analysis reveals the urgent need to factor hidden costs into decision-making for the transformation of agrifood systems. Innovations in research and data, alongside investments in data collection and capacity building, are needed to scale the application of TCA, especially in low- and middle-income countries, so that it can become a viable tool to inform decision- and policymaking in a transparent and consistent way. |
| double materiality assessment example: Sustainability, Technology, and Finance Herman Bril, Georg Kell, Andreas Rasche, 2022-12-12 This book explores the swiftly emerging nexus between sustainability, finance, and technology. Leading practitioners and academic thought leaders reflect on the ways in which technology and digitalization shape how sustainable finance professionals address environmental, social, and governance (ESG) issues. Together, the contributors identify three spheres in which technology shapes how investors make sense of such issues: ESG and technology: finance professionals need to know about how technological innovations, such as chemical recycling for plastics, in the real economy shape firms’ ESG performance; ESG through technology: technological developments, such as AI and blockchain, can enable finance professionals to offer more fine-grained ESG analyses; and ESG as technology: the ESG agenda itself is influenced by technological developments that are not well understood by practitioners (e.g., data mining for Bitcoin creating significant emissions). Using practically relevant examples and recent insights from people working in the field, the book explores the linkages between sustainability, technology, and finance in different contexts and shows how practitioners can accelerate needed change processes. This book primarily addresses practitioners in companies and investment firms as well as students enrolled in executive education and MBA programs. |
| double materiality assessment example: Banking and Accounting Issues Nizar Mohammad Alsharari, 2022-08-31 The influx of new information technologies with dynamic changes is one of the greatest business threats nowadays. Accordingly, international business and academia have claimed to be working towards developing innovations in accounting and finance that are useful for all stakeholders. The recent accounting and finance scholarship has moved forward toward new innovations that advanced professional practice. This book introduces and discusses new innovations in accounting and finance, including management accounting, blockchain, E-business models, data analytics, artificial intelligence, cryptocurrency, bitcoin, digital assets, and associated risks. It also sheds light on how and why accounting and finance innovations have changed over time. As such, it is a useful resource for individuals working in accounting and finance. |
| double materiality assessment example: The Routledge Handbook of Accounting for the Sustainable Development Goals Andrea Venturelli, Chiara Mio, 2024-11-05 The introduction of Agenda 2030 and its 17 Sustainable Development Goals (SDGs) has traced a path for private and public entities interested in pursuing sustainable development. This handbook identifies the recent challenges in accounting research and the SDGs by exploring the evolutionary pathways and future direction of sustainability reporting. It explores the role of businesses as contributors to Agenda 2030 by assuming a multidisciplinary approach and provides a measure of organisations' contributions to the SDGs through the understanding of business strategies and policies on Agenda 2030 integration. The book represents a substantial and multi-faceted contribution to the debate on SDGs accounting by assembling international scholars and practitioners to effectively explore the practice and theory revolving around the current state of the art and highlight future research pathways. By providing a comprehensive evaluation of accounting for the Sustainable Development Goals, this volume will appeal to a wide variety of readers, from students, scholars, researchers, practitioners and policymakers interested in increasing their awareness of Agenda 2030 and offers a significant contribution to the evolution of accounting practices. |
| double materiality assessment example: Ownership and Governance of State-Owned Enterprises 2024 OECD, 2024-10-28 This report provides trends and evolutions in the ownership and governance of state-owned enterprises across nearly 59 jurisdictions worldwide. It complements the OECD Guidelines on Corporate Governance of State-Owned Enterprises and provides comparable information across jurisdictions to support more effective implementation of the Guidelines. |
| double materiality assessment example: Climate Action to Unlock the Inclusive Growth Story of the 21st Century Amar Bhattacharya, Maksym Ivanyna, William Oman, Nicholas Stern, 2021-05-26 Climate change is a major threat to the sustainability and inclusiveness of our societies, and to the planet’s habitability. A just transition to a low-carbon economy is the only viable way forward. This paper reviews the climate change challenge. It stresses the criticality of systems changes (energy, transport, urban, land use, water) in a climate-challenged world, and the importance of infrastructure investment geared toward such systems changes. The key policies to enable the transition are: public spending on and investment frameworks for sustainable infrastructure, pricing carbon, regulations, promoting sustainable use of natural resources, scaling up and aligning finance with climate objectives, low-carbon industrial and innovation policies, building resilience and adaptation, better measurement of well-being and sustainability, and providing information and education on climate risks. Implemented well, climate action would unlock the inclusive growth story of the 21st century, making our societies more sustainable, inclusive, and prosperous. |
| double materiality assessment example: International Convergence of Capital Measurement and Capital Standards , 2004 |
| double materiality assessment example: Life Cycle Assessment Kun-Mo Lee, 2004 |
| double materiality assessment example: The Future of Business and Human Rights Jernej Letnar Černič, Nicolás Carrillo Santarelli, 2018 This book presents theoretical and practical considerations on whether it would be feasible to adopt an international treaty on business and human rights to address corporate human rights abuses. |
| double materiality assessment example: RESTART Sustainable Business Model Innovation Sveinung Jørgensen, Lars Jacob Tynes Pedersen, 2018-07-31 Taking the business model as point of departure, this open access book explores how companies and organizations can contribute to a more sustainable future by designing innovative models that are both sustainable and profitable. Based upon years of research, it draws together theoretical foundations and existing literature on the topic of sustainable business alongside case studies and practical solutions. After examining the theoretical foundations of sustainable business model innovation, the authors present their own framework – RESTART. Consisting of seven factors, this framework can be the basis for restarting any business model. The final section outlines a research agenda for sustainable business informed by the perspectives and frameworks put forward in this book. |
| double materiality assessment example: Stakeholder Engagement and Sustainability Reporting Marco Bellucci, Giacomo Manetti, 2018-07-27 In a context of growing social and environmental concerns, the role of large enterprises and corporations in encouraging sustainability has drawn increasing attention in recent years. Both academic debates and public-opinion research have called into question the extended responsibilities of firms in our increasingly inter-connected world. By studying issues associated with the greatest challenges mankind is currently facing — from climate change to social exclusion — the scientific community is aware of the need to account for the actions and agendas of companies, especially large ones. They are becoming important global political actors with great power, but also unprecedented responsibilities. With this in mind, the authors believe that it is more important than ever that large enterprises, on the one hand, take into account the opinion of their stakeholder while defining their strategies and, on the other hand, disclose material and relevant information on their ability to contribute to sustainability while delivering value for all of their stakeholders. A consensus is being reached on the responsibility of large enterprises to report in a triple bottom perspective — not only on their financial performances, but also on their social and environmental outcomes. Consequently, it is important to understand what elements organizations need to report on in order to provide stakeholders with relevant and comprehensive sustainability reports. Against this background, this book presents a significant and original contribution, both empirically and theoretically, to the social and environmental accounting literature by studying the various features of stakeholder engagement in sustainability reporting. |
| double materiality assessment example: Extinction Governance, Finance and Accounting Jill Atkins, Martina Macpherson, 2022-05-30 The planet is currently experiencing a mass extinction event, with human and business activity being the root cause of species loss and habitat destruction. Industries, companies, banks, investors, accountants and auditors have all played their role. This book explores how they can also provide a solution. The book presents plans, metrics, frameworks, mechanisms and financial innovations that can be, and are being, implemented through the financial markets in order to save and protect species, enhance biodiversity and, at the same time, preserve the financial markets and the business world. This biodiversity handbook addresses the intersection between species extinction and the global capitalist system. With contributions from leading non-governmental organisations such as the Capitals Coalition, Business for Nature, the Ecojustice Foundation, ShareAction and the Endangered Wildlife Trust, plus senior researchers in the field, as well as industry experts from Moody’s, EOS at Hermes Federated Investment Management, BlueBay Asset Management, ODDO BHF Asset Management and OSSIAM (to mention just a few), this book is at the forefront of addressing the crucially important topics of extinction accounting, finance and governance. Drawing on leading research, the book is written in an accessible style and is relevant to researchers and students in the fields of sustainability, governance, accounting, finance, corporate social responsibility and corporate governance. It is essential reading for investors, responsible investors, bankers, business leaders and policy makers in the field of sustainable financial markets. Given the interdisciplinary nature of this book, it is useful to conservationists, ecologists and others involved in species and biodiversity protection. |
| double materiality assessment example: One Report Robert G. Eccles, 2010 One Report refers to an emerging trend in business taking place throughout the world where companies are going beyond separate reports for financial and nonfinancial (e.g., corporate social responsibility or sustainability) results and integrating both into a single integrated report. At the same time, they are also leveraging the Internet to provide more detailed results to all of their stakeholders and for improving their level of dialogue and engagement with them. Providing best practice examples from companies around the world, One Report shows how integrated reporting adds tre. |
What is the difference between float and double? - Stack Overflow
Dec 31, 2021 · Type double, 64 bits long, has a bigger range (*10^+/-308) and 15 digits precision. Type long double is nominally 80 bits, though a given compiler/OS pairing may store it as 12-16 …
c - 'float' vs. 'double' precision - Stack Overflow
The reason it's called a double is because the number of bytes used to store it is double the number of a float (but this includes both the exponent and significand). The IEEE 754 standard …
Difference between long double and double in C and C++
Apr 22, 2015 · The standard only requires that long double is at least as precise as double, so some compilers will simply treat long double as if it is the same as double. But, on most x86 …
c++ - Double precision - decimal places - Stack Overflow
Oct 20, 2017 · On the other hand, if you print out an arbitrary double with 15 decimal places and the convert it back to a double, you won't necessarily get the same value back—you need 17 …
C语言中，double**和double(*)[5]有什么区别？怎么理解？ - 知乎
Nov 24, 2019 · double(*)[5] 是指向 double[5] 类型的指针类型。 double** 是指向 double* 类型的指针类型。 区别不是很显然的吗？ double[5] 类型能隐式转换成 double* 类型，但它们不是同一 …
What exactly does Double mean in java? - Stack Overflow
A double is an IEEE754 double-precision floating point number, similar to a float but with a larger range and precision. IEEE754 single precision numbers have 32 bits (1 sign, 8 exponent and …
Difference between decimal, float and double in .NET?
Mar 6, 2009 · Double: It is also a floating binary point type variable with double precision and 64 bits size(15-17 significant figures). Double are probably the most generally used data type for …
How do I print a double value with full precision using cout?
Dec 17, 2020 · A double is a floating point type, not fixed point. Do not use std::fixed as that fails to print small double as anything but 0.000...000. For large double, it prints many digits, …
c语言中float、double的区别和用法？ - 知乎
而double大约能精确到小数点后面的15位左右。 具体精确到几位，跟所用的编译器有关，但是各个编辑器编译器之间，也是相差不大的。 至于整数部分，float表示的整数部分的范围，就已经够 …
Correct format specifier for double in printf - Stack Overflow
Format %lf is a perfectly correct printf format for double, exactly as you used it. There's nothing wrong with your code. There's nothing wrong with your code. Format %lf in printf was not …
What is the difference between float and double? - Stack Overflow
Dec 31, 2021 · Type double, 64 bits long, has a bigger range (*10^+/-308) and 15 digits precision. Type long double is nominally 80 bits, though a given compiler/OS pairing may store it as 12 …
c - 'float' vs. 'double' precision - Stack Overflow
The reason it's called a double is because the number of bytes used to store it is double the number of a float (but this includes both the exponent and significand). The IEEE 754 standard …
Difference between long double and double in C and C++
Apr 22, 2015 · The standard only requires that long double is at least as precise as double, so some compilers will simply treat long double as if it is the same as double. But, on most x86 …
c++ - Double precision - decimal places - Stack Overflow
Oct 20, 2017 · On the other hand, if you print out an arbitrary double with 15 decimal places and the convert it back to a double, you won't necessarily get the same value back—you need 17 …
C语言中，double**和double(*)[5]有什么区别？怎么理解？ - 知乎
Nov 24, 2019 · double(*)[5] 是指向 double[5] 类型的指针类型。 double** 是指向 double* 类型的指针类型。 区别不是很显然的吗？ double[5] 类型能隐式转换成 double* 类型，但它们不是同一 …
What exactly does Double mean in java? - Stack Overflow
A double is an IEEE754 double-precision floating point number, similar to a float but with a larger range and precision. IEEE754 single precision numbers have 32 bits (1 sign, 8 exponent and …
Difference between decimal, float and double in .NET?
Mar 6, 2009 · Double: It is also a floating binary point type variable with double precision and 64 bits size(15-17 significant figures). Double are probably the most generally used data type for …
How do I print a double value with full precision using cout?
Dec 17, 2020 · A double is a floating point type, not fixed point. Do not use std::fixed as that fails to print small double as anything but 0.000...000. For large double, it prints many digits, …
c语言中float、double的区别和用法？ - 知乎
而double大约能精确到小数点后面的15位左右。 具体精确到几位，跟所用的编译器有关，但是各个编辑器编译器之间，也是相差不大的。 至于整数部分，float表示的整数部分的范围，就已经够 …
Correct format specifier for double in printf - Stack Overflow
Format %lf is a perfectly correct printf format for double, exactly as you used it. There's nothing wrong with your code. There's nothing wrong with your code. Format %lf in printf was not …
