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by Gaoguang Zhou, Peter Cheng, Judy Tsui, Zabihollah Rezaee
Business Sustainability in Asia
Cover
Foreword
Preface
Acknowledgments
List of Abbreviations
CHAPTER 1: Introduction to Business Sustainability
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. DEFINITION
4. THEMES OF THIS BOOK
5. ATTRIBUTES
6. PRINCIPLES
7. DIMENSIONS OF SUSTAINABILITY PERFORMANCE
8. VALUE RELEVANCE OF SUSTAINABILITY PERFORMANCE
9. EMERGENCE OF BUSINESS SUSTAINABILITY IN ASIA
10. SUSTAINABILITY REPORTING AND ASSURANCE
11. PROFESSIONAL ORGANIZATIONS INFLUENCING SUSTAINABILITY
12. BEST PRACTICES OF SUSTAINABILITY PERFORMANCE, REPORTING AND ASSURANCE
13. MANAGERIAL IMPLICATIONS OF SUSTAINABILITY PROGRAMS AND ACTIVITIES
14. CONCLUSIONS
15. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 2: Sustainability Principles, Theories, Research and Education
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. INSTITUTIONAL BACKGROUND
4. SUSTAINABILITY PRINCIPLES
5. SUSTAINABILITY THEORIES
6. SUSTAINABILITY STANDARDS
7. GLOBAL IMPLICATIONS OF SUSTAINABILITY PRINCIPLES, THEORIES AND STANDARDS
8. SUSTAINABILITY RESEARCH
9. BUSINESS SUSTAINABILITY EDUCATION
10. CONCLUSIONS
11. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 3: Institutional Settings in Asia Relevant to Business Sustainability
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. GLOBAL MOVE TOWARD SUSTAINABILITY PERFORMANCE, REPORTING AND ASSURANCE
4. INSTITUTIONAL SETTINGS IN ASIA
5. INSTITUTIONAL SETTINGS IN ASIA RELEVANT FOR BUSINESS SUSTAINABILITY
6. CONCLUSIONS
7. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 4: Drivers and Sources of Business Sustainability Initiatives in the World Including Asia
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. GLOBAL MANDATORY BUSINESS SUSTAINABILITY INITIATIVES
4. GLOBAL VOLUNTARY BUSINESS SUSTAINABILITY INITIATIVES
5. DRIVERS AND SOURCES OF BUSINESS SUSTAINABILITY INITIATIVES IN ASIA
6. ANALYSIS OF DRIVERS AND SOURCES OF BUSINESS SUSTAINABILITY IN ASIA
7. CONCLUSIONS
8. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 5: Financial Economic Dimension of Sustainability
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. SHARED VALUE CREATION
4. FINANCIAL ECONOMIC SUSTAINABILITY PERFORMANCE
5. FORWARD-LOOKING FINANCIAL REPORTS
6. VALUE RELEVANCE OF FINANCIAL ECONOMIC SUSTAINABILITY
7. FINANCIAL ECONOMIC SUSTAINABILITY REPORTING IN ASIA
8. CONCLUSIONS
9. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 6: Governance Dimension of Sustainability
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. GOVERNANCE DIMENSION OF SUSTAINABILITY PERFORMANCE
4. NEW PARADIGM FOR CORPORATE GOVERNANCE
5. DRIVERS OF CORPORATE GOVERNANCE
6. CORPORATE GOVERNANCE FUNCTIONS
7. EMERGING ISSUES IN GLOBAL CORPORATE GOVERNANCE
8. GLOBAL CONVERGENCE IN CORPORATE GOVERNANCE
9. CORPORATE GOVERNANCE IN ASIA
10. CORPORATE GOVERNANCE REPORTING AND ASSURANCE
11. CONCLUSION
12. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 7: Social Dimension of Sustainability
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. SOCIAL PERFORMANCE DIMENSION OF SUSTAINABILITY
4. CORPORATE SOCIAL RESPONSIBILITY IN ASIA
5. BEST PRACTICES OF CSR
6. CSR ISSUES
7. CSR REPORTING AND ASSURANCE
8. CONCLUSIONS
9. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 8: Ethical Dimension of Sustainability
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. BUSINESS ETHICS
4. PROFESSIONAL CODES OF CONDUCT
5. WORKPLACE ETHICS
6. CORPORATE CULTURE
7. BUSINESS ETHICS IN ASIA
8. ETHICS REPORTING AND ASSURANCE
9. CONCLUSIONS
10. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 9: Environmental Dimension of Sustainability
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. GLOBAL ENVIRONMENTAL INITIATIVES
4. ENVIRONMENTAL INITIATIVES IN ASIA
5. ENVIRONMENTAL KEY PERFORMANCE INDICATORS
6. ENVIRONMENTAL MANAGEMENT SYSTEMS
7. ENVIRONMENTAL REPORTING AND DISCLOSURE
8. ENVIRONMENTAL ASSURANCE AND AUDITING
9. ENVIRONMENTAL BEST PRACTICES
10. CONCLUSIONS
11. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 10: Business Sustainability Performance Reporting and Assurance
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. FINANCIAL AND NON-FINANCIAL KEY PERFORMANCE INDICATORS
4. SUSTAINABILITY REPORTING
5. SUSTAINABILITY ASSURANCE
6. GLOBAL STATUS OF SUSTAINABILITY PERFORMANCE REPORTING AND ASSURANCE
7. SUSTAINABILITY REPORTING AND ASSURANCE IN ASIA
8. BEST PRACTICES OF SUSTAINABILITY REPORTING AND ASSURANCE
9. RELEVANCE OF SUSTAINABILITY INFORMATION
10. CONCLUSIONS
11. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 11: Emerging Issues in Sustainability Performance, Reporting and Assurance
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. SUSTAINABILITY REPORTING GUIDELINES
4. EFFECTIVE IMPLEMENTATION OF SUSTAINABILITY
5. SUSTAINABILITY RISK ASSESSMENT AND MANAGEMENT
6. FUTURE TRENDS IN SUSTAINABILITY PERFORMANCE
7. FUTURE TRENDS IN SUSTAINABILITY REPORTING
8. FUTURE TRENDS IN SUSTAINABILITY ASSURANCE
9. EMERGENCE OF BENEFIT CORPORATIONS IN THE UNITED STATES
10. EMERGENCE OF PROFIT-WITH-PURPOSE COMPANIES AND THE SHARED VALUE CONCEPT
11. CHALLENGES AND OPPORTUNITIES IN BUSINESS SUSTAINABILITY IN ASIA
12. PLANNING FOR BUSINESS SUSTAINABILITY
13. MANAGEMENT ACCOUNTANTS' ROLE IN SUSTAINABILITY
14. GLOBAL COLLABORATION AND LEADERSHIP FOR SUSTAINABILITY
15. CONCLUSIONS
16. CHAPTER TAKEAWAY
ENDNOTES
Index
End User License Agreement
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Title Page
Table of Contents
Cover
Foreword
Preface
Acknowledgments
List of Abbreviations
CHAPTER 1: Introduction to Business Sustainability
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. DEFINITION
4. THEMES OF THIS BOOK
5. ATTRIBUTES
6. PRINCIPLES
7. DIMENSIONS OF SUSTAINABILITY PERFORMANCE
8. VALUE RELEVANCE OF SUSTAINABILITY PERFORMANCE
9. EMERGENCE OF BUSINESS SUSTAINABILITY IN ASIA
10. SUSTAINABILITY REPORTING AND ASSURANCE
11. PROFESSIONAL ORGANIZATIONS INFLUENCING SUSTAINABILITY
12. BEST PRACTICES OF SUSTAINABILITY PERFORMANCE, REPORTING AND ASSURANCE
13. MANAGERIAL IMPLICATIONS OF SUSTAINABILITY PROGRAMS AND ACTIVITIES
14. CONCLUSIONS
15. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 2: Sustainability Principles, Theories, Research and Education
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. INSTITUTIONAL BACKGROUND
4. SUSTAINABILITY PRINCIPLES
5. SUSTAINABILITY THEORIES
6. SUSTAINABILITY STANDARDS
7. GLOBAL IMPLICATIONS OF SUSTAINABILITY PRINCIPLES, THEORIES AND STANDARDS
8. SUSTAINABILITY RESEARCH
9. BUSINESS SUSTAINABILITY EDUCATION
10. CONCLUSIONS
11. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 3: Institutional Settings in Asia Relevant to Business Sustainability
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. GLOBAL MOVE TOWARD SUSTAINABILITY PERFORMANCE, REPORTING AND ASSURANCE
4. INSTITUTIONAL SETTINGS IN ASIA
5. INSTITUTIONAL SETTINGS IN ASIA RELEVANT FOR BUSINESS SUSTAINABILITY
6. CONCLUSIONS
7. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 4: Drivers and Sources of Business Sustainability Initiatives in the World Including Asia
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. GLOBAL MANDATORY BUSINESS SUSTAINABILITY INITIATIVES
4. GLOBAL VOLUNTARY BUSINESS SUSTAINABILITY INITIATIVES
5. DRIVERS AND SOURCES OF BUSINESS SUSTAINABILITY INITIATIVES IN ASIA
6. ANALYSIS OF DRIVERS AND SOURCES OF BUSINESS SUSTAINABILITY IN ASIA
7. CONCLUSIONS
8. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 5: Financial Economic Dimension of Sustainability
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. SHARED VALUE CREATION
4. FINANCIAL ECONOMIC SUSTAINABILITY PERFORMANCE
5. FORWARD-LOOKING FINANCIAL REPORTS
6. VALUE RELEVANCE OF FINANCIAL ECONOMIC SUSTAINABILITY
7. FINANCIAL ECONOMIC SUSTAINABILITY REPORTING IN ASIA
8. CONCLUSIONS
9. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 6: Governance Dimension of Sustainability
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. GOVERNANCE DIMENSION OF SUSTAINABILITY PERFORMANCE
4. NEW PARADIGM FOR CORPORATE GOVERNANCE
5. DRIVERS OF CORPORATE GOVERNANCE
6. CORPORATE GOVERNANCE FUNCTIONS
7. EMERGING ISSUES IN GLOBAL CORPORATE GOVERNANCE
8. GLOBAL CONVERGENCE IN CORPORATE GOVERNANCE
9. CORPORATE GOVERNANCE IN ASIA
10. CORPORATE GOVERNANCE REPORTING AND ASSURANCE
11. CONCLUSION
12. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 7: Social Dimension of Sustainability
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. SOCIAL PERFORMANCE DIMENSION OF SUSTAINABILITY
4. CORPORATE SOCIAL RESPONSIBILITY IN ASIA
5. BEST PRACTICES OF CSR
6. CSR ISSUES
7. CSR REPORTING AND ASSURANCE
8. CONCLUSIONS
9. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 8: Ethical Dimension of Sustainability
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. BUSINESS ETHICS
4. PROFESSIONAL CODES OF CONDUCT
5. WORKPLACE ETHICS
6. CORPORATE CULTURE
7. BUSINESS ETHICS IN ASIA
8. ETHICS REPORTING AND ASSURANCE
9. CONCLUSIONS
10. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 9: Environmental Dimension of Sustainability
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. GLOBAL ENVIRONMENTAL INITIATIVES
4. ENVIRONMENTAL INITIATIVES IN ASIA
5. ENVIRONMENTAL KEY PERFORMANCE INDICATORS
6. ENVIRONMENTAL MANAGEMENT SYSTEMS
7. ENVIRONMENTAL REPORTING AND DISCLOSURE
8. ENVIRONMENTAL ASSURANCE AND AUDITING
9. ENVIRONMENTAL BEST PRACTICES
10. CONCLUSIONS
11. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 10: Business Sustainability Performance Reporting and Assurance
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. FINANCIAL AND NON-FINANCIAL KEY PERFORMANCE INDICATORS
4. SUSTAINABILITY REPORTING
5. SUSTAINABILITY ASSURANCE
6. GLOBAL STATUS OF SUSTAINABILITY PERFORMANCE REPORTING AND ASSURANCE
7. SUSTAINABILITY REPORTING AND ASSURANCE IN ASIA
8. BEST PRACTICES OF SUSTAINABILITY REPORTING AND ASSURANCE
9. RELEVANCE OF SUSTAINABILITY INFORMATION
10. CONCLUSIONS
11. CHAPTER TAKEAWAY
ENDNOTES
CHAPTER 11: Emerging Issues in Sustainability Performance, Reporting and Assurance
1. EXECUTIVE SUMMARY
2. INTRODUCTION
3. SUSTAINABILITY REPORTING GUIDELINES
4. EFFECTIVE IMPLEMENTATION OF SUSTAINABILITY
5. SUSTAINABILITY RISK ASSESSMENT AND MANAGEMENT
6. FUTURE TRENDS IN SUSTAINABILITY PERFORMANCE
7. FUTURE TRENDS IN SUSTAINABILITY REPORTING
8. FUTURE TRENDS IN SUSTAINABILITY ASSURANCE
9. EMERGENCE OF BENEFIT CORPORATIONS IN THE UNITED STATES
10. EMERGENCE OF PROFIT-WITH-PURPOSE COMPANIES AND THE SHARED VALUE CONCEPT
11. CHALLENGES AND OPPORTUNITIES IN BUSINESS SUSTAINABILITY IN ASIA
12. PLANNING FOR BUSINESS SUSTAINABILITY
13. MANAGEMENT ACCOUNTANTS' ROLE IN SUSTAINABILITY
14. GLOBAL COLLABORATION AND LEADERSHIP FOR SUSTAINABILITY
15. CONCLUSIONS
16. CHAPTER TAKEAWAY
ENDNOTES
Index
End User License Agreement
List of Illustrations
Chapter 11
EXHIBIT 11.1 Sustainability risks
Guide
Cover
Table of Contents
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