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This volume presents the evolutionary path of Corporate Social Disclosure (CSD), or sustainability disclosure, which is the set of tools and information that companies have to produce in order to be accountable to their stakeholders. Particular emphasis is given to the Integrated Reporting (IR), the most recent proposal about CSD, with the aim to identify key practical implications for companies and present performance measurement and control frameworks. The issues discussed in the book are of interest for both academics and practitioners, involved in researching, designing and managing sustainability performance measurement and communication systems.
Price: $157.99
Pages: 250
Publisher: Emerald Group Publishing Limited
Imprint: Emerald Group Publishing Limited
Series: Studies in Managerial and Financial Accounting
Publication Date:
06 November 2015
ISBN: 9781785603419
Format: Hardcover
BISACs:
BUSINESS & ECONOMICS / Accounting / Financial, Accounting
In this book, editors Songini and Pistoni present readers with a collection of academic essays and articles focused on the developing trend of sustainability disclosures by companies. The contributions critically examine the issues, tools, frameworks, and methodologies of sustainability disclosure. Individual selections are focused on the determinants and impacts of sustainability disclosure, new trends and directions in integrated reporting, and a variety of other related subjects. Lucrezia Songini is a faculty member of Eastern Piedmont University, Italy. Anna Pistoni is a faculty member of the University of Insubria, Italy.
Key Tools and Frameworks for Sustainability Disclosure.
Determinants and Impacts of Sustainability Disclosure.
New Trends and Directions in CSD: The Integrated Reporting.
Empirical Analysis.
Waiting for Materiality in the Context of Integrated Reporting: Theoretical Challenges and Preliminary Empirical Findings.
Introduction.
List of Contributors.
Copyright page.
Sustainability Disclosure: State of the Art and New Directions.
Studies in managerial and financial accounting.
Sustainability Disclosure: State of the Art and New Directions.