Business sustainability in Asia : compliance, performance and integrated reporting and assurance / Zabihollah Rezaee, Judy Tsui, Peter Cheng, Gaoguang Zhou.

ZABIHOLLAH REZAEE is the Thompson-Hill Chair of Excellence, PhD coordinator, and Professor of Accountancy at the University of Memphis and has published more than 225 articles and 10 books.

JUDY TSUI, FCA (Canada), FCPA (HKICPA), FCPA (Australia), FCA (ICAEW), is Senior Advisor of the Institute for New Economic Thinking and Board Director and Chair of Education Strategy Committee of Wuhan College in China. In addition, she is a Fellow member of the Institute of Chartered Accountants in England and Wales and serves as the Vice Chair of the China Committee.

PETER CHENG is the former Dean and Professor of the Faculty of Management and Hospitality at the Technological and Higher Education Institute of Hong Kong. He previously taught at The University of British Columbia, University of Chicago, Purdue University, and the Hong Kong Polytechnic University.

GAOGUANG ZHOU is an assistant professor of Accounting at Hong Kong Baptist University. His research interests include auditing, corporate finance, and corporate social responsibility.

Includes bibliographical references and index.

Cover; Title Page; Copyright; Contents; Foreword; Preface; Acknowledgments; List of Abbreviations; Chapter 1 Introduction to Business Sustainability; 1 Executive Summary; 2 Introduction; 3 Definition; 4 Themes of this Book; 5 Attributes; 6 Principles; 7 Dimensions of Sustainability Performance; 7.1 Economic Sustainability Performance; 7.2 Governance Sustainability Performance; 7.3 Social Sustainability Performance; 7.4 Ethical Sustainability Performance; 7.5 Environmental Sustainability Performance; 8 Value Relevance of Sustainability Performance

9 Emergence of Business Sustainability in Asia10 Sustainability Reporting and Assurance; 11 Professional Organizations Influencing Sustainability; 12 Best Practices of Sustainability Performance, Reporting and Assurance; 13 Managerial Implications of Sustainability Programs and Activities; 14 Conclusions; 15 Chapter Takeaway; Endnotes; Chapter 2 Sustainability Principles, Theories, Research and Education; 1 Executive Summary; 2 Introduction; 3 Institutional Background; 4 Sustainability Principles; 5 Sustainability Theories; 5.1 Shareholder/Agency Theory; 5.2 Stakeholder Theory

5.3 Legitimacy Theory5.4 Signaling/Disclosure Theory; 5.5 Institutional Theory; 5.6 Stewardship Theory; 6 Sustainability Standards; 6.1 ISO 9000; 6.2 ISO 14000; 6.3 ISO 20121; 6.4 ISO 26000; 6.5 ISO 27001; 6.6 ISO 31000; 7 Global Implications of Sustainability Principles, Theories and Standards; 8 Sustainability Research; 8.1 Some Selected Recent Studies; 9 Business Sustainability Education; 10 Conclusions; 11 Chapter Takeaway; Endnotes; Chapter 3 Institutional Settings in Asia Relevant to Business Sustainability; 1 Executive Summary; 2 Introduction

3 Global Move Toward Sustainability Performance, Reporting and Assurance4 Institutional Settings in Asia; 4.1 Institutional Settings in Mainland China; 4.2 Institutional Settings in Hong Kong; 4.3 Institutional Settings in India; 4.4 Institutional Settings in Indonesia; 4.5 Institutional Settings in Japan; 4.6 Institutional Settings in South Korea; 4.7 Institutional Settings in Malaysia; 4.8 Institutional Settings in the Philippines; 4.9 Institutional Settings in Singapore; 4.10 Institutional Settings in Taiwan; 4.11 Institutional Settings in Thailand; 4.12 Institutional Settings in Vietnam

5 Institutional Settings in Asia Relevant for Business Sustainability6 Conclusions; 7 Chapter Takeaway; Endnotes; Chapter 4 Drivers and Sources of Business Sustainability Initiatives in the World Including Asia; 1 Executive Summary; 2 Introduction; 3 Global Mandatory Business Sustainability Initiatives; 4 Global Voluntary Business Sustainability Initiatives; 4.1 Global Reporting Initiative (GRI); 4.2 International Integrated Reporting Council (IIRC); 4.3 Sustainability Accounting Standards Board (SASB); 4.4 United Nations Global Compact

SummaryGet familiar with business sustainability in Asia Business Sustainability in Asia offers 12 chapters that cover different aspects of business sustainability with a keen focus on its implications in Asia. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, assurance functions, and corporate governance education will be interested in this book. It examines business sustainability performance, reporting and assurance and their integration into strategy, governance, risk assessment, performance management, and the reporting process of disclosing governance, ethics, social, environmental, and economic sustainable performance. The book also highlights how people, businesses, and resources collaborate in a business sustainability and accountability model. - Develop an awareness and understanding of the main themes, perspectives, frameworks, and issues pertaining to corporate governance and business sustainability in Asia - Covers a variety of issues relevant to business sustainability in Asia - Authored by an expert who has written extensively on the subject - Understand why organizations worldwide recognize the importance of sustainability performance If you're a business leader, executive, auditor, or student looking to familiarize yourself with this emerging subject, Business Sustainability in Asia has you covered.