1st Edition
Sustainable Development Goals and Integrated Reporting
List of Tables and Figures
List of Authors
1. Make Sustainable Development Goals happen through Integrated Thinking: an introduction (Cristiano Busco)
1.1. Introduction
1.2. The discourse on sustainable development and the SDGs
1.3. Achieving the SDGs through Integrated Thinking
1.4. PepsiCo: governing sustainability through Performance with Purpose
1.5. How Eni pursues the SDGs
1.6. Make SDGs happen through Integrated Thinking: what role for the Finance function and for Accounting and Reporting practices?
1.7. References
2. Practicing Integrated Thinking: towards a new era of corporate management accounting and reporting (Fabrizio Granà)
2.1. Introduction
2.2. Towards the integration of financial and non-financial performance
2.3. Integrated Reporting and Integrated Thinking
2.3.1. Fundamental concepts
2.3.2. Guiding principles
2.3.3. Content elements
2.4. Integrated Thinking in practice: cases and best practices
2.4.1. UniCredit Group
2.4.2. SASOL South Africa
2.5. Benefits and critics of Integrated Thinking and Reporting
2.6. Summary and conclusions
2.7. References
3. Sustainable Development Goals: a new role for organizations (Maria Federica Izzo)
3.1. Introduction
3.2. Redefining sustainable growth
3.3. The road toward Sustainable Development Goals
3.4. The Sustainable Development Goals
3.5. A new role for organizations
3.6. How companies make SDGs happen: cases and best practices
3.6.1. Iberdrola: the alignment between strategy and the SDGs
3.6.2. Electrolux: For the Better
3.7. The role of management accountants in making SDGs happen
3.8. Summary and conclusions
3.9. References
4. Sustainable Development Goals and Integrated Thinking: integrating sustainability initiatives with long term value creation (Maria Federica Izzo)
4.1. Introduction
4.2. Toward long-term value creation processes: the link between SDGs and Integrated Thinking
4.3. Delivering SDGs through Integrated Thinking
4.4. How companies make SDGs happen through Integrated Reporting: cases and best practices
4.4.1. City Developments Limited: an integrated strategy for value creation
4.4.2. Itaú Unibanco Holdings SA
4.4.3. Cbus Superannuation Fund
4.5. Summary and conclusions
4.6. References
5. Conclusions (Fabrizio Granà and Maria Federica Izzo)
5.1. The momentum of Sustainable Developments Goals
5.2. The role of business in fostering SDGs within organization strategies
5.3. Opportunities for integrating SDGs within business strategies: the role of CEOs
5.4. Summary and further thoughts
5.5. References
Biography
Cristiano Busco, Ph.D., is a professor of Accounting and Integrated Reporting at Roehampton University, in London and LUISS Guido Carli University, Rome, Italy.
Fabrizio Granà is Post Doc at LUISS Guido Carli University, Rome (Italy).
Maria Federica Izzo, Ph.D., is a Lecturer in Accounting at LUISS Guido Carli University, Rome, Italy.
