Library by xiaoyounan

VIEWS: 1 PAGES: 9

									SUSTAINABILITY - ASSURANCE

       Authors                              Title                        Date      Length                                 Description                                    Subject               Link
CPA Australia        Sustainability reporting assurance: market trends      2010 20 pages   This study provides an overview of the services engaged by Australian Assurance
                     and information content                                                companies in the assurance of non-financial or sustainability reporting
                                                                                            to stakeholders. The study reports on a survey of assurance
                                                                                            statements of the ASX 100 companies. Additionally, the study provides
                                                                                            an account of report preparers’ and assurance providers’ perceptions
                                                                                            of the current status and future directions of assurance on non-
                                                                                                                                                                                   CPA Australia
                                                                                            financial information.
SUSTAINABILITY -
CLIMATE CHANGE AND
CARBON  Authors                          Title                         Date      Length                                 Description                                        Subject                         Link
Carbon Disclosure  CDSB FINAL REPORT - FINANCIAL INSTITUTIONS             2011 74 pages   Report on how financial institutions are reporting on GHG emissions       Carbon / GHGs
Project                                                                                                                                                                              CDSB Final Report - Financial Institutions
CIMA               Accounting for climate change                          2010 20 pages   Report based on the joint CIMA-A4S survey looking at the role of          Carbon / GHGs
                                                                                          finance professionals in addressing climate change                                         Accounting for Climate Change
EIRIS                 Climate Change Tracker: Europe                      2010 11 pages   Paper identifies countries and sectors that stand out as the leaders      Carbon / GHGs
                                                                                          and laggards in their climate change response and management
                                                                                          strategies                                                                                 Climate Change Tracker: Europe
Walmart               Future of narrative reporting consultation -        2010 59 pages   describes the Walmart Supplier GHG Innovation Program, the GHG            Carbon / GHGs
                      summary of responses                                                reduction goal, the accounting guidance for projects as well as the due
                                                                                          diligence process for reviewing these projects.                                            Guidance Document
Aldersgate Group      Beyond Carbon: Towards a resource efficient         2010 32 pages   Paper has four main sections: the three sectoral exemplifications         Carbon / GHGs
                      future                                                              preceded by the overarching lessons which can be expected to apply in
                                                                                          one way or another across all economic activity.
                                                                                                                                                                                     Beyond Carbon
Cambridge programme Carbon management: a practical guide for              2009 80 pages   This is a step-by-step carbon management guide for companies who         Carbon / GHGs
for sustainability  suppliers                                                             supply retailers and other major corporations. It helps them respond
leadership                                                                                to increasing requests from their customers for information about
                                                                                          carbon management. It also shows how effective carbon management
                                                                                          can cut costs and bring other business benefits. (NB - cover letter form
                                                                                          HRH PC)                                                                                    A Practical Guide for Suppliers
Carbon Disclosure     Climate change in the time of global recession      2009 12 pages   The study gauges the views of some of the world’s largest companies Carbon / GHGs
Project                                                                                   including Baxter, Centrica, Nissan and Novartis to understand how the
                                                                                          economic conditions of the crisis will impact the essential business
                                                                                          transformation to a low carbon economy.
                                                                                                                                                                                     Climate Change in the time of Global Recession
Defra                 Draft guidance on how to measure and report         2009 82 pages   A comprehensive guide for companies to report on their GHGs               Carbon / GHGs
                      your greenhouse gas emissions                                       (useful).                                                                                  Draft Guidance
SUSTAINABILITY - CHANGING REPORTING

        Authors                              Title                    Date      Length                                   Description                                      Subject                       Link
Financial Reporting                                                      2011 52 pages   The FRC published Louder than Words: Principles and actions for          Reporting
Council                                                                                  making corporate reports less complex and more relevant in June
                                                                                         2009. One of the actions they wanted to progress related to ‘cutting
                                                                                         clutter’. This publication seeks to be a catalyst to help all of us to
                                                                                         change our behaviours and how we approach removing unnecessary
                      Cutting Clutter                                                    text and data from annual reports.                                                         DTI
ACCA and Deloitte     Accountancy Futures: Hitting the notes, but        2010 28 pages   An International Survey of CFO’s Views On Narrative Reporting            Reporting
                      what’s the tune?                                                                                                                                              Accountancy Futures
BIS                   Future of narrative reporting consultation -       2010 43 pages   Summary of narrative consultation responses                              Reporting
                      summary of responses                                                                                                                                          Summary of Responses
FRC                   Rising to the challenge - review of narrative      2009 24 pages   Narrative reporting examples by UK listed companies                      Reporting
                      reporting by UK listed companies                                                                                                                              Rising to the Challange
FRC                   A review of narrative reporting by UK listed       2009 45 pages   Report by the FRC on narrative reporting                                 Reporting
                      companies 08/09                                                                                                                                               A Review of Narrative Reporting
FRC                                                                      2009 20 pages   Principles and actions for making corporate reports less complex and     Reporting
                      Louder than words (in short).                                      more relevant                                                                              Louder than Words
SUSTAINABILITY - CORPORATE GOVERNANCE

       Authors                            Title                         Date      Length                               Description                                      Subject                           Link
European Commission Green paper: corporate governance in financial         2010 20 pages   Green paper on matters of corporate governance                        Corporate governance
                    institutions and remuneration policies
                                                                                                                                                                                        Green Paper
BITC                  The value of corporate governance: the positive      2008 8 pages    The report suggests that responsible management of environmental      Corporate governance
                      return of responsible business                                       and social issues and their governance does create a business ethos
                                                                                           and environment that delivers improved financial performance.
                                                                                                                                                                                        The Value of Corporate Governance
Marathon Club                                                              2005 20pages    This report summarises the results of a survey into ‘Investment beliefs Corporate governance
                      A summary of the findings of a survey into:                          relating to good corporate governance and responsibility’, which was
                      "Investment beliefs relating to corporate                            carried out amongst 180 people associated with the members of the
                      governance and corporate responsibility"                             Marathon Club.                                                                               Investment Beliefs relating to corporate governance and corporate responsibility
Environment Agency    Future of narrative reporting consultation -         2004 20 pages   A study into the influence of Environmental Governance and financial Corporate governance
                      summary of responses                                                 performance                                                                                  Corporate Environmental Governance
SUSTAINABILITY - ENVIRONMENTAL ACCOUNTING

        Authors                         Title                 Date      Length                                 Description                                      Subject                      Link
CIMA               Environmental Sustainability - Tools and      2010 74 pages    Management accounting guide looking at a range of tools and            Environmental
                   Techniques                                                     techniques to embed sustainability - jointly released by CIMA, AICPA   Accounting
                                                                                  and CMA Canada                                                                          Environmental Sustainability - Tools and Techniques
CAPA               Environmental Accounting CSR Survey           2009 37 pages    CAPA surveyed its member bodies activities on environmental            Environmental
                                                                                  accounting/CSR issues in order to share such information with all      Accounting
                                                                                  member bodies.                                                                          Environmental Accounting CSR Survey
ICAEW                                                            2009 89 pages    Environmental issues and annual financial reporting                    Environmental
                   Environmental Issues in Reporting                                                                                                     Accounting       Environmental Issues in AFR
ACCA               Advances in Environmental accounting          2004 102 pages   Proceedings of the ACCA/Environment Agency Seminar                     Environmental
                                                                                                                                                         Accounting       Advances in Environmental Accounting
SUSTAINABILITY - INVESTMENT RELATED

          Authors                              Title                        Date      Length                                  Description                                           Subject                        Link
Mercer                 ClimateChangeScenarios - Implications for               2011 132 pages   Report challenging traditional asset-allocation approaches                  Investors
                       strategic asset allocation                                                                                                                                             Implication for strategic asset allocation
UN PRI                 Responsible investment in passive management            2011 24 pages    eight case studies that demonstrate how asset owners and investment Investors
                       strategies                                                               manager signatories are meeting the challenge of responsible
                                                                                                investment within passive management strategies for equities
                                                                                                                                                                                              Responsible investment in passive management strategies
UN PRI and UN Global   Responsible investment in commodities                   2011 32 pages    The issues at stake and a potential role for institutional investors        Investors
Compact                                                                                                                                                                                       Responsible investment in commodities
UNEPFI                 Advancing adaptation through climate                    2011 28 pages    Survey determining, when it comes to climate change, what the types         Investors
                       information services Results of a global survey on                       of information input are that financial institutions require to put their
                       the information requirements of the financial                            risk management expertise at the service of broader adaptation and to
                       sector                                                                   provide a first assessment of the current provision to the sector with
                                                                                                such information                                                                              Advancing adaptation through climate information services
WEF                    Accelerating the Transition towards Sustainable         2011 44 pages    Strategic Options for Investors, Corporations and other Key                 Investors
                       Investing                                                                Stakeholders                                                                                  Accelerating the transition towards sustainable investing
Eurosif                European Asset Owners ESG Perceptions and               2010 31 pages    251 European investors surveyed about how they perceive ESG                 Investors
                       Integration Practices                                                    integration into asset management                                                             European Assett Owners ESG Perceptions and Integration Practices
Goldman Sachs                                                                  2010 23 pages    Considers changes in global market and how that impacts investment          Investors
                       Crossing the Rubicon: Our investment framework
                       for the next decade (executive summary)                                                                                                                                Crossing the Rubicon
Harvard Business                                                               2010 45 pages    Research investigating impact of corporate socially responsible (CSR)       Investors
School                 Impact of CSR on Investment Recommendations                              strategies on security analysts’ recommendations                                              Impact of CSR on Investment Recommendations
SUSTAINABILITY - INTEGRATED REPORTING

       Authors                              Title                      Date      Length                                Description                                      Subject                          Link
Harvard Business    One Reporting: Integrated Reporting For A             2010 30 pages   Bob Eccles Faculty Research symposium executive summary               Reporting
School              Sustainable Strategy                                                                                                                                          One Reporting
KPMG                Integrated Reporting - Closing the loop of            2010 16 pages   Discussion on integrated reporting                                    Reporting
                    strategy                                                                                                                                                      Integrated reporting
A4S                 Practical Insights: a summary of case studies in      2009 12 pages   Case studies of 8 major UK companies that have embedded               Reporting
                    embedding and reporting sustainability                                sustainability into their work environment
                                                                                                                                                                                  Practical Insights
A4S                 Governance & collaboration                            2009 12 pages   Aims for collaboration on establishing a connected and integrated     Reporting
                                                                                          reporting framework.                                                                    Governance & Collaboration
A4S                 Connected Reporting: a practical guide with           2008 40 pages   see title                                                             Reporting
                    worked examples                                                                                                                                               Connected Reporting
A4S                 Connected reporting in practice - a consolidated      2008 12 pages   Q&A on how companies found A4S recommended Connected                  Reporting
                    case study                                                            Reporting framework                                                                     Connected Reporting In Practice
ACCA                Social and environmental reporting and the            2007 85 pages   The report examines the motivations for businesses to appropriately   Reporting
                    business case                                                         and consistently adopt Social and Environmental Reporting in an
                                                                                          unregulated environment.                                                                Social and Environmental reporting and the Business Case
SUSTAINABILITY - SECTOR FOCUS

       Authors                             Title                          Date      Length                                   Description                                    Subject                             Link
Accenture             Three business models to achieve high                  2010 16 pages    The report identifies three distinct business models within the       Chemicals and Life
                      performance in chemicals and life science                               chemicals and life science value chain. Within each it discusses the  Science
                                                                                              different stakeholder wants (predominantly from a sustainability
                                                                                              perspective).                                                                                Chemicals and Life Science
UN Global Compact &   A New Era of Sustainability in Consumer Goods          2011 36 pages    In depth review of attitudes to sustainability amongst CEOs from      FMCG
Accenture                                                                                     consumer goods companies. Accenture is producing versions of the
                                                                                              UNGC CEO Study (above) across a variety of industries, first of which
                                                                                              was for consumer goods. This report looks at those companies
                                                                                              considered to be leading the way, proposes a number of tangible steps
                                                                                              a company can take as we move to a low carbon economy, and
                                                                                              envisions a Utopian company from a sustainability perspective.
                                                                                                                                                                                           Consumer goods
World Resources       WRI - rattling_supply_chains (FMCG)                    2010 42 pages    The Effect of Environmental Trends on Input Costs                         FMCG
Institute                                                                                     for the Fast-Moving Consumer Goods Industry (WRI/AT Kearney)                                 Rattling_supply_chains
Rail Safety and       The Rail Industry Sustainable Development              2009 16 pages    Key environmental considerations for the rail industry                    Infrastructure     Rail industry principles
standards board       Principles
Aldersgate Group      Better regulation for a sustainable built              2008 16 pages    Presents key environmental issues and proposals for addressing our        Infrastructure
                                                                                                                                                                                           Built environment
                      environment                                                             unsustainable built environment
UNEP                  The global state of sustainable insurance              2009 92 pages    Understanding and integrating environmental, social and governance        Insurance          Sustainable-insurance
                                                                                              factors in insurance
Accenture             Demonstrating the benefits of electronic               2009 7 pages     Paper suggests that disseminating software by electronic means as         IT                 Electronic-software-distribution
                      software distribution                                                   opposed to DVD/CD distribution could reduce carbon emissions by
                                                                                              91% (obviously not in aggregate but in contrast to using the DVD
                                                                                              method)
the climate group     SMART 2020: Enabling the low carbon economy            2008 87 pages    Report has quantified the direct emissions from ICT products and          IT                 Smart2020Report.pdf
                      in the information age                                                  services based on expected growth in the sector. It also looked at
                                                                                              where ICT could enable significant reductions of emissions in other
                                                                                              sectors of the economy and has quantified these in terms of CO2e
                                                                                              emissions savings and cost savings.
oekom research        oikom industry focus: oil and gas                      2010 4 pages     Sustainability and oil and gas                                            Oil & gas          O&G_Industry_Focus
the climate group     Global climate disclosure framework for oil & gas      2010 12 pages    Investor wants in oil and gas sector reporting                            Oil & Gas          GlobalClimateDisclosureFrameworkforOilan
                      companies                                                                                                                                                            dGas
World Resources       WRI - impacts on power generation                      2010 54 pages    Financial Risks from Water Constraints on Power Generation in Asia        Power Generation   Over_heating_asia
Institute                                                                                     (WRI/HSBC)
World Resources       WRI - impacts on real estate                           2010 72 pages    Financial Impacts of Energy Insecurity, Water Scarcity,                   Real Estate        risk_building_opportunity_asia
Institute                                                                                     and Climate Change on Asia’s Commercial Real Estate Sector
                                                                                              (WRI/HSBC)
Accenture             Building sustainable retail supply chains              2008 2 pages     Briefly outlines the types of green supply chain strategies that can be   Retail             building-sustainable-retail-supply-chains-
                                                                                              employed by companies to reduce their carbon footprint and address                           summary.aspx
                                                                                              changing consumer demands.
Accenture             The green link to high performance in retail           2007 8 pages     Paper discusses the shift in consumer demands towards green               Retail             green-link-retail-summary.aspx
                                                                                              suppliers
AT Kearney            How sustainability can benefit mobile                  2009 4 pages     The telecommunications industry has a significant impact on the           Telecoms           Why-go-green.html
                      telecommunications, despite consumer                                    environment through CO2 emissions but consumers do not seem to be
                      disinterest                                                             aware or care - should the CEOs carry out sustainable strategies in
                                                                                              light of this? The paper concludes yes for future reputation and cost
                                                                                              saving reasons
Sustainable Asset  The Sustainability Yearbook 2011                          2011 118 pages   explores key drivers behind water challenge, presents three               Water              SAM Yearbook 2011
Management USA and                                                                            perspectives on managing water-related risks. explains why water risk
PwC                                                                                           management should be an integral part of corporate strategy. outlines
                                                                                              findings from evaluation of companies’ water risk management,
                                                                                              provides overview of results of the 12th SAM Corporate Sustainability
                                                                                              Assessment
World resources       Mine the Gap: connecting Water risks and               2010 30 pages    Paper outlines potential water-related risks facing the mining industry   Water              Mine the Gap
institute             disclosure in the mining sector                                         and highlights important gaps in water-related disclosure

WWF                   21st Century Water: Views from the finance             2009 28 pages    Study by WWF on key risks in the water sector                             Water              21st century water
                      sector on water risk and opportunity
Water UK              Sustainable water: state of the water sector           2008 32 pages    Analysis of sustainability in production, sourcing and consumption of     Water              State of the Water Sector
                      report                                                                  water cycle in UK
SUSTAINABILITY - STRATEGY

       Authors                                Title                     Date      Length                                  Description                                      Subject                                 Link
Network for Business                                                       2011 20 pages   How-to Guide for Executives provides a framework along with case        Sustainability - General
Sustainability                                                                             studies from leading organizations that can help you embed
                                                                                           sustainability in your organizational culture. The framework groups the
                                                                                           practices for building and supporting sustainability into four
                                                                                           categories: fostering commitment; clarifying expectations; building
                       embedding sustainability in organizational
                                                                                           momentum for change; and instilling capacity for change.
                       culture                                                                                                                                                                 Embedding Sustainability
Tomorrow's Company     Tomorrow's balance sheet                            2011 14 pages   key discussion points from roundtable discussion organised by CIMA       Sustainability - General
                                                                                           and Tomorrow’s Company, where senior business decision makers
                                                                                           met with experts in sustainability                                                                  Tomorrows balance sheet
Accenture              Driving value from integrated sustainability        2010 28 pages   Paper shares positive findings on companies that adopt sustainable       Sustainability - General
                                                                                           business strategies                                                                                 Driving value from integrated sustainability
Accenture              A New Era of Sustainability                         2010 60 pages   CEO reflections on progress to date, challenges ahead and the impact     Sustainability - General
                                                                                           of the journey toward a sustainable economy. - with UN Global
                                                                                           Compact                                                                                             A New Era
Ceres                  The 21st century Corporation: the Ceres             2010 88 pages   Identifies three overarching elements to the roadmap: governance,        Sustainability - General
                       Roadmap for sustainability                                          stakeholder engagement and disclosure.                                                            The Ceres Roadmap for Sustainability
CIMA / Accenture       Sustainable Performance Management                  2009 16 pages   Looks at approaches to and responsibility for sustainable performance    Sustainability - General Sustainability Performance Management
                                                                                           management
Accenture              Sustainability and its impact on the Corporate      2009 32 pages   Overarching paper on the modern history of sustainability and the        Sustainability - General Sustainability and the Corporate Agenda
                       Agenda                                                              sorts of impact it is having on corporate direction (well worth a read
                                                                                           for high level overview)
Harvard Business                                                           2006 16 pages   Good, basic introduction to linking competitive advantage and CSR        Sustainability - General HBR Competive Advantage
Review - Michael E.    Strategy & Society - The Link Between
Porter and Mark R.     Competitive Advantage and Corporate Social
Kramer                 Responsibility

								
To top