The Integrated Reporting Movement. Meaning, Momentum, Motives, and Materiality
Автор: Robert Eccles G.
Год издания:
An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reporting’s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementation—including, but not limited to an extensive discussion of information technology’s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directors’ “Statement of Significant Audiences and Materiality” and a “Sustainable Value Matrix” tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.
Essays Toward a Symbolic of Motives, 1950–1955
Автор: Kenneth Burke
Год издания:
Essays Toward a Symbolic of Motives, 1950-1955. ESSAYS TOWARD A SYMBOLIC OF MOTIVES, 1950¬-1955 contains the work Burke planned to include in the third book in his Motivorum trilogy, which began with A Grammar of Motives (1945) and A Rhetoric of Motives (1950). In these essays-some of which appear here in print for the first time-Burke offers his most precise and elaborated account of his dramatistic poetics, providing readers with representative analyses of such writers as Aeschylus, Goethe, Hawthorne, Roethke, Shakespeare, and Whitman. Following Rueckert's Introduction, Burke lays out his approach in essays that theorize and illustrate the method, which he considered essential for understanding language as symbolic action and human relations generally. Burke concludes with a focused account of humans as symbol-using and misusing animals and then offers his tour de force reading of Goethe's Faust.