Warren Maroun – författare

This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility.This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.

This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility.This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It encourages the development of new thinking and research topics in the area of integrated reporting (such as links between integrated reporting and reports focused on financial and corporate social responsibility matters), as well as showcasing how integrated reporting issues are seen and practiced in different parts of the world. The chapters include reviews of the most recent research, practitioner viewpoints, conceptual pieces, case studies and disclosure analyses. Accessible and engaging, this handbook will be an invaluable overview for those new to the field or those who are interested in ensuring they are up to date with its developments, as well as those who are concerned with how to construct an integrated report.

Sustainability Accounting and Integrated Reporting deals with organizations’ assessment, articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies’ and other organizations’ activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. The book Sustainability Accounting and Integrated Reporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.

This book provides the first comprehensive exploration of the development, content, and significance of ISSA 5000, the groundbreaking sustainability assurance standard issued by the International Auditing and Assurance Standards Board (IAASB). Comprising two parts, it offers both practical guidance and deep research insight.Practitioners face fragmented standards, inconsistent practices, and uncertainty about regulatory expectations for sustainability assurance. Backed by rigorous cutting-edge research, practitioner insights, and the experiences of those directly involved in the standard’s drafting, the book offers a rich analysis of the global demand for sustainability assurance and the technical, ethical, and procedural principles underpinning the new standard. It addresses the challenges faced by practitioners by:clarifying the preconditions, ethical requirements, and risk-based methodology embedded in ISSA 5000;explaining the principles which guide the collection of sufficient appropriate assurance evidence;offering insights into experiences with sustainability assurance from case jurisdictions in the developed and developing world; andproviding context on how regulators, investors, and markets are likely to interpret and rely on assured sustainability information.Through explaining ISSA 5000’s risk-based model, engagement preconditions, evidence-gathering approach, and reporting requirements in clear, non-technical terms, this volume equips academics, practitioners, regulators, and other stakeholders to navigate a rapidly evolving landscape.

This book provides the first comprehensive exploration of the development, content, and significance of ISSA 5000, the groundbreaking sustainability assurance standard issued by the International Auditing and Assurance Standards Board (IAASB). Comprising two parts, it offers both practical guidance and deep research insight.Practitioners face fragmented standards, inconsistent practices, and uncertainty about regulatory expectations for sustainability assurance. Backed by rigorous cutting-edge research, practitioner insights, and the experiences of those directly involved in the standard’s drafting, the book offers a rich analysis of the global demand for sustainability assurance and the technical, ethical, and procedural principles underpinning the new standard. It addresses the challenges faced by practitioners by:clarifying the preconditions, ethical requirements, and risk-based methodology embedded in ISSA 5000;explaining the principles which guide the collection of sufficient appropriate assurance evidence;offering insights into experiences with sustainability assurance from case jurisdictions in the developed and developing world; andproviding context on how regulators, investors, and markets are likely to interpret and rely on assured sustainability information.Through explaining ISSA 5000’s risk-based model, engagement preconditions, evidence-gathering approach, and reporting requirements in clear, non-technical terms, this volume equips academics, practitioners, regulators, and other stakeholders to navigate a rapidly evolving landscape.

Sustainability Accounting and Integrated Reporting deals with organizations’ assessment, articulation and disclosure of their social and environmental impact on various groups in society. There is increasingly an understanding that financial information does not sufficiently discharge organizational accountability to members of society who are demanding an account of the social and environmental impacts of companies’ and other organizations’ activities. As a result, organizations report ever more social and environmental information, and there are simultaneous movements towards providing the information in an integrated fashion, showing how social and environmental activities influence each other, members of society and the financial aims of the organization. The book Sustainability Accounting and Integrated Reporting provides a broad and comprehensive review of the field, focusing on the interconnection between different elements of these topics, often dealt with in isolation. The book examines the accounting involved in the collection and analysis of data, control processes over the data, how information is reported to external parties, and the assurance of the information being reported. The book thereby provides an overview useful to practitioners (including sustainability managers, consultants, members of the accounting profession, and other assurance providers), academics, and students.

This book provides an examination of corporate governance in South Africa which includes an overview of the history of corporate governance and summary of the key provisions of South Africa’s codes on corporate governance from 1994 to 2016. The aim is to provide a comprehensive reference for academics and practitioners interested in South African corporate governance and to illustrate how corporate governance practices evolve in a developing African economy. It also includes a review of the research dealing with the drivers and consequences of South African corporate governance. The focus is on South African-specific research which is complemented with international references. This book will be highly relevant to both accounting/governance academics and the broader practitioner community.

This book will include a review of the research dealing with the drivers and consequences of Namibia’s corporate governance. The focus will be on Namibian-specific research but this will probably be complemented with international references.