2016, ISBN: 9789013156539

To what extent can regulation and policies contribute to the development and implementation of sustainability reporting of corporations operating in capital markets? Based on a solid foun… Meer...

To what extent can regulation and policies contribute to the development and implementation of sustainability reporting of corporations operating in capital markets? Based on a solid foundation of desk research, literature review and over 100 interviews, this thesis examines recent developments surrounding this issue and introduces 10 lessons that sustainability reporting can learn from the development of financial reporting. Tot op welke hoogte kan regulatie en wetgeving bijdragen aan de ontwikkeling en implementatie van duurzaamheidsrapportages bij bedrijven? Gefundeerd op desk research, literatuur en meer dan 100 interviews, bestudeert dit proefschrift actuele ontwikkelingen rondom dit vraagstuk. Through six chapters, Sustainability reporting in capital markets: A Black box integrates insights from desk research, existing literature and interviews. The author examines how regulation and policies regarding sustainability reporting affect how corporations develop and implement such reports and presents 10 lessons that sustainability reporting can learn from the development of financial reporting. The thesis weaves together insights from over 100 interviews with sustainability reporting experts and management professionals, covering a broad territory, such as companies, sustainability indices, rating agencies, pension funds, government and financial institutions. The interviews were conducted in the period between 2011 and 2016, in Brazil (Getulio Vargas Foundation), Sweden (Stockholm School of Economics), The Netherlands (VU University Amsterdam) and the United States (Columbia Law School). The sharp growth of sustainability reporting in the period between 2011 and 2015 makes this period particularly interesting and relevant for deeper exploration. This publication therefore mostly reflects upon the developments that took place during that period, within each of the four countries and sets forth 10 lessons that sustainability reporting can learn from the development of financial reporting. In zes hoofdstukken integreert Sustainability reporting in capital markets: A Black box inzichten uit desk research, bestaande literatuur en interviews. De auteur bestudeert hoe wet- en regelgeving omtrent duurzaamheidsrapportage invloed heeft op de wijze waarop bedrijven deze rapportages adopteren. Het proefschrift bundelt inzichten uit meer dan 100 interviews, gehouden met experts omtrent duurzaamheidsrapportage en managementprofessionals. Hiermee bedekt het een breed terrein, waaronder bedrijven, kredietbeoordelaars, pensioenfondsen, overheid en financiële instellingen. De interviews zijn afgenomen in de periode tussen 2011 en 2016, in Brazilië (Getulio Vargas Foundation), Zweden (Stockholm School of Economics), Nederland (VU University Amsterdam) en de Verenigde Staten (Columbia Law School). De duidelijke groei van duurzaamheidsrapportages gedurende 2011 en 2015 maakt deze periode uitermate interessant voor een diepere verkenning. Deze publicatie belicht om die reden hoofdzakelijk ontwikkelingen binnen deze periode, verspreid over elk van de vier landen. eBooks School & studieboeken Alle school & studieboeken eBooks > School & studieboeken > Alle school & studieboeken eBook<

ISBN: 9789013156539

N;https://www.ebook.nl/detailrewrite.php?ean=9789013156539" Wolters Kluwer Nederland B.V., 0