The book presents a rich collection of research studies on the theory and practice of corporate integrated reporting (IR) in South Asia. South Asia is emerging to compete in the world marketplace and one of fast economically growing regions to contribute to the global economy. As the region’s economic development accelerates, balancing economic and environmental development appears as a key sustainability challenge for governments, investors, consumers, and local communities. Companies in South Asia region are therefore increasingly challenged to reduce their environmental impacts and to contribute to sustainable development. This book includes valuable contributions of advanced research, concepts, applications, developments and case studies on corporate IR and sustainability accounting in South Asia and the roles of different professional accounting bodies to strength corporate sustainability and build capacity in the South Asian Region.
Spis treści
South Asia Perspectives on Integrated Reporting for Sustainability: An Introduction (Ch.1).- Part I: Integrated Reporting for Sustainability: Challenges and Opportunities.- Ch.2 Integrated reporting adoption in Sri Lanka through an institutional theoretical lens.- Ch.3 Institutional pressures and integrated reporting adoption in Sri Lanka.- Ch.4 Analysis of institutional pressures and integrated reporting adoption in Sri Lanka.- Ch.5 Adapting a national pandemic control model as a surveillance-control mechanism to facilitate corporate sustainability and integrated reporting.- Part II: Integrated Reporting for Sustainability – Corporate Implementation and Applications.- Ch.6 Application of integrated reporting – A case study of Tata Steel.- Ch.7 Benefits and implementation challenges of integrated reporting: Perspectives of preparers at Indian listed companies..- Ch.8 Incorporating the International Integrated Reporting Framework in the corporate reporting ecosystem: A case based studyfrom Bangladesh.- Ch. 9 Transformation from a narrow capital to a multi-capital model: a case of logistics and freight forwarding company in Sri Lanka.- Ch.10 DIMO’s integrated reporting journey: From separation to integration.- Ch.11 The role of integrated thinking and reporting in the sustainable business journey: A case study of Talawakelle Tea Estates PLC.- Ch.12 The Aitken Spence approach to integrated reporting.- Ch.13 Private certifications impact on sustainable performance and reporting: A case study of a plantation company in Sri Lanka.- Part III: Integrated Reporting for Practitioners – Professional Practice and Corporate Experience.- Ch.14 Reporting on key performance indicators related to non-financial capitals: Evidence from Sri Lankan integrated report preparers.- Ch.15 Association of Chartered Certified Accountants (ACCA)’s experience as a professional accounting body promoting integrated reporting.- Ch.16 Role of the Institute of Chartered Accountants of Sri Lanka as afacilitator in promoting integrated reporting in Sri Lanka.- Ch.17 Role of the Chartered Institute of Management Accountants (CIMA) on supporting, upholding and promoting the integrated reporting concepts in South Asia.- Ch.18 CMA Sri Lanka’s journey towards promoting integrated reporting in Sri Lanka.
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