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Ebook Available

Sustainability Disclosure: State of the Art and New Directions Vol: 30

Product Details
06 Nov 2015
Emerald Group Publishing Limited
250 pages - 152 x 229 x 17mm
Studies in Managerial and Financial Accounting


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.
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.

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