000 02588nam a2200409Ia 4500
001 bslw09387947
003 UtOrBLW
005 20210303085040.0
006 m o d
007 cr un|||||||||
008 151228s2015 enk o 000 0 eng d
020 _a9781785603402 (electronic bk.) :
_cĐ66.95 : <U+20ac>89.95 : $114.95
040 _aUtOrBLW
050 4 _aHC79.E5
_bS87 2015
072 7 _aKFC
_2bicssc
072 7 _aBUS001010
_2bisacsh
080 _a338
082 0 4 _a338.927
_223
245 0 0 _aSustainability disclosure
_h[electronic resource] :
_bstate of the art and new directions /
_cedited by Lucrezia Songini, Anna Pistoni.
260 _aBingley, U.K. :
_bEmerald,
_c2015.
300 _a1 online resource (xv, 163 p.)
490 1 _aStudies in managerial and financial accounting,
_x1479-3512 ;
_vv. 30
505 0 _aKey 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.].
520 _aThis 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.
588 0 _aPrint version record
650 7 _aBusiness & Economics
_xAccounting
_xFinancial.
_2bisacsh
650 7 _aAccounting.
_2bicssc
650 0 _aSustainable development.
650 0 _aManagement
_xEnvironmental aspects.
650 0 _aManagement
_xSocial aspects.
650 0 _aSocial responsibility of business.
700 1 _aSongini, Lucrezia.
700 1 _aPistoni, Anna.
776 1 _z9781785603419
830 0 _aStudies in managerial and financial accounting ;
_vv. 30.
856 4 0 _uhttps://www.emerald.com/insight/publication/doi/10.1108/S1479-3512201530
999 _c30608
_d30608