Edited by Georges Enderle and Patrick E. Murphy
Innovation has become a buzzword that promises dramatic changes in almost every field of business. Absent from this attention is a serious discussion of the ethical sides of dramatic change. To address this, editors Georges Enderle and Patrick E. Murphy gather a team of experts to fully examine the ethics of innovation within business and the economy in this standout addition to the Studies in TransAtlantic Business Ethics series.
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Chapter 11: An innovative scheme for integrated reporting beyond current practices
Chapter 11 by Antonio Tencati critically examines corporate reporting. Corporate performance has been conceptualized and measured in multiple forms that traditionally focus on financial and economic aspects while disregarding social, environmental, and governance aspects. The chapter presents and analyzes in detail major initiatives for sustainability evaluation and reporting. While acknowledging their progress compared to mainstream reporting, it criticizes the fact that they do not clarify what is the (not only monetary) value provided by the firms to the different constituencies. Therefore, it proposes an innovative scheme for stakeholder-based and integrated reporting, the so-called SERS2.
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