Sustainability Accounting, Management Control and Reporting: A European Perspective

ISBN-13: 9781032169507 / Angielski / Twarda / 2022 / 288 str.

Pierre Baret; Lucrezia Songini; Anna Pistoni

Opis

Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting.

Spis treści

Introduction, Part 1, Chapter 1: The CARE model: a response to the stakes and pitfalls of comprehensive accounting tools?, Chapter 2: Implementing the CARE model beyond the neo-classical postulates, Chapter 3: Taking social issues into account in financial information systems, the case of mental health, Part 2, Chapter 4: Integrated Reporting: its spread in EU Territories ten years after the founding of the IIRC, Chapter 5: The determinants of Integrated Report quality: Evidences from an empirical analysis, Chapter 6: Discovering the connectivity of information in Integrating Reporting: an exploratory data analysis, Part 3, Chapter 7: Exploring Environmental Management Control in Proactive Firms: Theory and Practice, Chapter 8: Towards a (Humble) Standard Social Value Metric?, Chapter 9: Appropriation of Environmental Management Tools By Companies: Explaining the Implementation Gap, Chapter 10: The paradoxes of CSR instrumentation: making CSR a lever for organizational learning, Conclusion