Шесть капиталов. Капитализм, изменение климата и бухгалтерская революция, которая может спасти планету - Jane Gleeson-White

World Bank found South Africa’s 2009 income distribution . . . http://www.worldbank.org/content/dam/Worldbank/document/Poverty%20documents/Inequality-in-Focus-April2013.pdf.

‘interested not so much in what capital can do for South Africa . . .’ Grant Samkin and Stewart Lawrence, ‘Limits to Corporate Social Responsibility: The Challenge of HIV/Aids to Sustainable Business in South Africa’, The University of Waikato Department of Accounting, Working Paper Series, Number 83, Hamilton, November 2005, p. 20.

‘a quiet renaissance . . .’ Allen White, ‘New Wine, New Bottles: The rise of non-financial reporting’, Business for Social Responsibility, 20 June 2005.

‘in a historical context . . .’ ibid.

‘a fluid, fast-moving . . .’ ibid.

‘there are times when in . . .’ Martin Goldstein and Inge F. Goldstein in Robert G. Eccles and Michael P. Krzus, One Report: Integrated reporting for a sustainable strategy, John Wiley & Sons, Inc., Hoboken, 2010, p. 26.

‘Any one of us who became a curator . . .’ Mervyn King in Wayne Visser, Dirk Matten, Manfred Pohl and Nick Tolhurst, The A-Z of Corporate Social Responsibility, John Wiley & Sons Ltd, Chichester, 2010, p. 97.

‘it is a totally incapacitated . . .’ ibid, p. 97.

‘would not act wrongly . . .’ ibid, p. 98.

‘An hour later, corporate history . . .’ Mervyn King interview with author.

‘If integrated reporting . . .’ ibid.

‘The advisory role . . .’ ibid.

‘human society to move . . .’ ibid.

CHAPTER 5

The Framework defines an integrated report . . . The International <IR> Framework, http://www.theiirc.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONAL-IR-FRAMEWORK-2-1.pdf.

‘If you are confused about . . .’ Carol Adams, ‘What is integrated reporting? And how do you do it?’, drcaroladams.net, 3 March 2014.

‘a concise communication of value . . .’ Paul Druckman, ibid.

‘The world has never . . .’ ‘Formation of the International integrated Reporting Committee (later Council)’, Press Release, 2 August 2010, http://www.theiirc.org/wp-content/uploads/2011/03/Press-Release1.pdf.

‘battling 21st century . . .’ Prince Charles, ibid.

‘a globally accepted framework . . .’ ibid.

‘fast followers . . .’ Michael Bray, interview with author.

‘Towards Integrated Reporting: Communicating Value in the 21st century’, September 2011, http://theiirc.org/wp-content/uploads/2011/09/IR-Discussion-Paper-2011_spreads.pdf.

Druckman likened the first phase to a ‘feasibility study’ in ‘Paul Druckman: a different story’, economia, 2 December 2013.

‘The extent of support of the professional accounting . . .’ Carol Adams ‘The International Integrated Reporting Council: A call to action’, drcaroladams.net, 17 July 2014.

‘It is the company telling its story . . .’ Paul Druckman: a different story’, economia, 2 December 2013.

Druckman explains that this open, consultative approach to . . . ibid.

‘What I want is a regulatory . . .’ ibid.

‘If this is not relevant . . .’ Paul Druckman in Jessica Fries interview with Paul Druckman ‘What problem is integrated reporting trying to fix?’, PwC, 15 April 2013.

BDO Ukraine said ‘we agree with the . . .’ http://www.theiirc.org/wp-content/uploads/2013/08/344_BDO-Ukraine.pdf.

‘We believe the IR Framework . . .’ ibid.

‘forms of capital provided . . .’ ‘Capitals: Background paper for <IR>’, http://www.theiirc.org/wp-content/uploads/2013/03/IR-Background-Paper-Capitals.pdf.

‘As it currently stands . . .’ Climate Disclosure Standards Board, http://www.theiirc.org/wp-content/uploads/2013/08/193_Climate-Disclosure-Standards-Board.pdf.

‘a comprehensive community-based . . .’ David Korten, http://www.theiirc.org/wp-content/uploads/2013/08/096_LivingEconomies-Forum.pdf.

‘technical rigour and cohesion . . .’ Paul Druckman, Integrated Reporting Framework aims to promote lasting sustainable change’, The Guardian, 9 December 2013.

‘the consensus has grown and the global movement . . .’ ibid.

‘enables financial returns . . .’ International Integrated Reporting Council, The International <IR> Framework, theiirc. org, December 2013.

‘For too long businesses . . .’ Mervyn King and Leigh Roberts, Integrate: Doing business in the 21st century, Juta & Company Ltd, Cape Town, 2013, p. 134.

‘a prism through which . . .’ International Integrated Reporting Council, The International <IR> Framework, theiirc.org, December 2013.

‘The most valuable assets . . .’ Peter Drucker in R. Paul Herman, ‘Let’s Value People as an Asset, and Bring Financial Statements into the 21st Century’, Huffington Post, 28 October 2011, http://www.huffingtonpost.com/r-paul-herman/letsvalue-people-as-an-a_b_1063698.html.

‘the measurement distortions caused by expensing items that are really . . .’ Robert G. Eccles, Robert H. Herz, E. Mary Keegan and David M. H. Phillips, The ValueReportingTM Revolution: Moving beyond the earnings game, John Wiley & Sons Inc., New York, 2001, p. 57.

the value is generated largely through its employee training system . . . Pavan Sukhdev, Corporation 2020: Transforming Business for Tomorrow’s World, Island Press, Washington, 2012, p. 71.

Aditya Chakrabortty, ‘The woman who nearly died making your iPad’, The Guardian, 6 August 2013.

‘what is effectively a human . . .’ ibid.

‘The Free Press may think that . . .’ Thom Hartmann, Unequal Protection: The rise of corporate dominance and the theft of human rights, Mythical Research Inc., and Thom Hartmann, United States of America, 2002, p. 139.

‘the reason Apple . . .’ John Montgomery in David M. Carl and Hank Nguyen, ‘California Benefit Corporations: Installing a Corporate Conscience’, Business Law Journal, 23 March 2012.

‘People don’t contest that pollution . . .’ James Gifford, http://www.thesustainabilityreport.com.au/qa-with-james-gifford-executive-director-of-the-unpri/.

‘Just as ecosystems produce . . .’ Paul Hawken, Amory Lovins and L. Hunter Lovins, Natural Capitalism: Creating the next industrial revolution, Little, Brown and Company, New York, 1999, p. 286.

‘short-term economic gains . . .’ ibid, p. 286.

Trucost found that if companies had to pay their environmental bills . . . http://www.environmentalleader.com/2012/02/16/environmental-impacts-cost-41-cents-forevery-1-of-revenue-report-finds/.

‘While at Puma . . .’ Jochen Zeitz in Mervyn King and Leigh Roberts, Integrate: Doing business in the 21st century, Juta & Company Ltd, Cape Town, 2013, p. 18.

‘Intuition and creativity . . .’ ibid, p. 19.

‘provides a robust framework to help . . .’ Richard Mattison, http://about.puma.com/puma-completes-first-environmental-profit-and-loss-account-which-values-impacts-at-e-145-million/.

‘Our job is not only to lessen the impacts . . .’ Jochen Zeitz, http://about.puma.com/new-puma-shoe-and-t-shirt-impact-the-environment-by-a-third-less-than-conventional-products/.

‘antiquated incentives, such as . . .’ ibid.

‘We all know that cattle . . .’ Jochen Zeitz in Pilita Clark, ‘Puma to