Accounting, auditing and managerial control for sustainability

• Άλλοι συγγραφείς: Songini, Lucrezia, Pistoni, Anna, Herzig, Christian
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Bingley, U.K. : Emerald, 2013.
• Σειρά: Studies in managerial and financial accounting ; v. 26.
• Θέματα: Accounting.; Management accounting & bookkeeping.; Social responsibility of business.; Sustainability.; Environmental auditing.; Managerial accounting.; Corporations > Auditing.

Sustainability performance measurement and communication play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with stakeholders based on trust, transparency, and legi...

Πίνακας περιεχομένων:

• Introduction / Lucrezia Songini, Anna Pistoni, Christian Herzig
• Corporate social responsibility determinants : the relation with CSR disclosure / Anna Pistoni, Lucrezia Songini
• Determinants of corporate social disclosure through a multi-perspective approach : evidences from the target companies of socially responsible funds / Francesco Gangi, Carmen Trotta
• How SMEs disclose their sustainability performance. Which variables influence the choice of reporting guidelines? / Simone Domenico Scagnelli, Laura Corazza, Maurizio Cisi
• Water management and accounting : remarks and new insights from an accountability perspective / Silvana Signori, Gerald Avondo Bodino
• A review of the empirical research in management control, strategy and sustainability / Nathalie Crutzen, Christian Herzig
• Environmental management accounting systems : a review of the evidence and propositions for future research / Giovanni Battista Derchi, Michael Burkert, Daniel Oyon
• The use of causal mapping in the design of sustainability performance measurement systems : evidence from Novo Nordisk / Cristiana Parisi
• In control of sustainability information : untangling the role of accountants / Stefan Schaltegger, Dimitar Zvezdov.