Sustainability disclosure state of the art and new directions /

• Άλλοι συγγραφείς: Songini, Lucrezia, Pistoni, Anna
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Bingley, U.K. : Emerald, 2015.
• Σειρά: Studies in managerial and financial accounting ; v. 30.
• Θέματα: Business & Economics > Accounting > Financial.; Accounting.; Sustainable development.; Management > Environmental aspects.; Management > Social aspects.; Social responsibility of business.

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...

Πίνακας περιεχομένων:

• Key tools and frameworks for sustainability disclosure / Anna Pistoni, Lucrezia Songini
• Determinants and impacts of sustainability disclosure / Michel Coulmont ... [et al.]
• New trends and directions in CSD : the integrated reporting / Anna Pistoni, Lucrezia Songini
• Empirical analysis / Anna Pistoni, Lucrezia Songini
• Waiting for materiality in the context of integrated reporting : theoretical challenges and preliminary empirical findings / Lorenzo Gelmini ... [et al.].