The Un-balanced Sheet: A Call for Integrated Bottom Line Reporting

Robert Sroufe, Diane Ramos
  • January 2015, Springer Science + Business Media
  • DOI: 10.1007/978-3-658-06794-6_13

What is it about?

Wrapped in the context of sustainability, a global imperative, this chapter offers a blueprint for the integration of financial, environmental, social and governance reporting, an emerging practice that has profoundly changed the way organizations develop strategic plans, approach decision-making, measure success, and manage risks in the twenty-first century. By quantifying assets, liabilities and performance related to all forms of capital, businesses worldwide are leveraging Integrated Bottom Line (IBL) reporting to achieve long-term value creation, innovation and competitive advantage.

Why is it important?

Since 80% of the value of company is considered intangible, this article is a call to action for including both social and environmental negative impacts and value on the balance sheet and a call for integrated reporting.

Perspectives

Dr Robert Sroufe
Duquesne University

In book: New Perspectives on Corporate Social Responsibility, Edition: 1, Chapter: The Un-balanced Sheet: A Call for Integrated Reporting, Publisher: Springer Fachmedien Wiesbaden, Editors: Linda O’Riordan, Piotr Zmuda, Stephan Heineman

Read Publication

http://dx.doi.org/10.1007/978-3-658-06794-6_13

The following have contributed to this page: Dr Robert Sroufe

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