Umfang:
1 Online-Ressource (155 Seiten)
ISBN:
9781000821192
Serie:
Routledge COBS Focus on Responsible Business Ser
Inhalt:
Responsible Finance and Accounting positions itself as a key pillar in tomorrow's better world for business, society, and planet
Anmerkung:
Description based on publisher supplied metadata and other sources
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Cover -- Half Title -- Series -- Title -- Copyright -- Dedication -- Contents -- List of Contributors -- Foreword -- 1 Finance - a key role in the future of business, society, and the planet -- A greener, responsible world of finance -- The times they are a changin' -- Carrots and sticks -- Sustainable finance - an elusive term -- Challenges and opportunities for the watchdogs -- With heart and head: How to bring them together for sustainable investment decisions -- Nothing is simple -- And it gets more complicated -- An unsuspecting hero -- Of heart and head -- CSR and sustainability indexes: A virtuous circle -- Developed in the north, innovated in the south -- A model of difference -- Brazil -- Mexico and Chile -- Argentina -- Decision time -- Brazil and the ISE B3 index: A focus on sustainability pioneering, its creation, and challenges -- An index - with a difference -- Challenges and lessons -- Proper naming -- Can non-banking financial institutions help Africa reach the SDGs? -- NBFIs and Africa -- The challenge -- The results -- 2 Making finance ethical and inclusive -- Financial and non-financial disclosure: As a future shareholder, would you pay? If so, how much more or less? -- A little bit of difference -- Put on your shareholder shoes -- Will they or won't they? -- The journey from community bank to solidarity fintech through digital social currency -- Hard times -- From paper to digital -- First attempt: partners, target audience, context, and . . . failure -- Second attempt: solidarity fintech -- Adoption by the solidarity banking community and wider impact -- A global minimum tax: An end to the multinationals 'racing to the bottom'? -- One step beyond -- In the year 2021-2023 -- Yes, but . . . -- Can Bitcoin be subject to an ESG analysis? -- Bitcoin meets ESG analysis -- ESG strategies and Bitcoin -- The E in ESG.
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SG - the social and governance dimensions to Bitcoin -- Is Bitcoin suitable? -- The dilemma of the 'microfinance graduate': The missing middle -- Effective, moderate, and ineffective borrowers -- India and the missing middle -- Financing options for MFI graduates in India -- Government initiatives to help fill the gap -- Bangladesh -- Financing options for MFI graduates in Bangladesh -- The missing middle in Bangladesh -- Policy initiatives in Bangladesh -- The situation in Pakistan -- An uneven playing field -- Financing model and the missing middle in Pakistan -- Policy initiatives in Pakistan -- Microfinance as a grassroots solution -- 3 The role of the accountant, accounting, and new advances in reporting to reach the UN SDGs -- Combating crises: How social and environmental accounting can build a future-proof economy -- Intertwined -- Smoke and mirrors -- A garbage crisis, too -- Something fresh? Not quite -- Learning from failure -- The crux of the matter -- The road to change -- One small step for accounting, a giant step for humankind and the planet -- The everlasting image of the accountant as a constraining beancounter in popular culture -- Mr. Boulier, the iconic counterproductive beancounter -- The harmful beancounter over time -- L'Atelier Mastodonte or the everlasting image of the harmful beancounter -- Mr. Caillez, the archetypal counterproductive beancounter -- The message behind the laughable character -- Artist and social critiques and the quest for artistic authenticity -- With great power comes great responsibility -- Triple capital accounting: Putting a price on the planet and people -- In dire straits -- A long way to go -- Counting what really counts -- The sum and substance -- Every 'step' of the way -- Prime movers -- Achilles heel -- Wait, there's more -- The cornerstone for resilient business
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Value-added statements: A powerful reporting tool for corporate sustainability -- A recent 'big deal' -- A tangled web -- There's more than meets the eye -- A walk down history lane -- Ins and outs -- Shining examples in action -- Towards a fifth dimension? -- The EU green taxonomy: A commonlanguage for sustainability -- Code red for humanity -- Yardsticks -- The bedrock -- On the radar -- New essentials -- Play by the rules -- Far-reaching effects -- Travelling down the green brick road -- It's time to change the game -- Bystanders or change makers? Where do management controllers fit in the digital world? -- Brave new (digital) world -- Beyond the boring grey -- The nitty-gritty -- Make headway -- Front or back wagon? -- A helping hand -- No pain, no gain -- Why businesses need to account for their climateimpacts across the supply chain -- Taken for a ride? -- Engagement - not enough but getting there -- Three levels of focus in supply chains -- Working on the chain -- The role of data -- 4 The accounting profession: Ethics, influence, and conduct -- For better or for worse? The special ties between accounting firms and their clients - influence and behaviours -- A strategic and trusting partnership -- The complexity of a relationship -- Consciously unaware in China -- Field for action -- The bigger they are, the bigger the temptation? -- From lobby to the audit office: Big Four accounting firms and political links -- The importance of politics -- Home-grown -- The expected pros and cons of political connections -- That nagging question of quality - a final check -- Auditing the auditors: How do audit firms manage their own tax affairs? -- Income shifting -- Income shifting in the Big 4 -- Big 4 organisational structure -- Where there is a will, there is a way -- Profit pooling as a means of income shifting
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With great power comes great responsibility -- Walk the talk: How firms gain environmental legitimacy -- Tough call -- Seeing is believing -- Strategies under the lens -- Perks and pitfalls -- Enter the NGO -- Down the road -- Street cred' -- You, this book, and your knowledge: A self-assessment tool -- Index
Weitere Ausg.:
Erscheint auch als Druck-Ausgabe Zicari, Adrián Responsible Finance and Accounting Milton : Taylor & Francis Group,c2023 ISBN 9781032329185
Sprache:
Englisch
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