Sustainability Accounting, Management Control and Reporting -

Sustainability Accounting, Management Control and Reporting

A European Perspective
Buch | Hardcover
298 Seiten
2022
Routledge (Verlag)
978-1-032-16950-7 (ISBN)
186,95 inkl. MwSt
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.

In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues.

Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.

Pierre Baret is a Professor of Corporate Social Responsibility in Excelia Business School - La Rochelle, France. Lucrezia Songini is a Professor of Managerial Control Systems at the University of Eastern Piedmont Italy and Professor of Accounting and Control at Bocconi School of Management, Italy. Anna Pistoni is an Associate Professor of Managerial Control Systems at Insubria University, Varese and Adjunct Professor of Managerial Accounting at Bocconi School of Management, Italy.

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

Erscheinungsdatum
Reihe/Serie Business for Society
Zusatzinfo 15 Tables, black and white; 22 Line drawings, black and white; 3 Halftones, black and white; 25 Illustrations, black and white
Verlagsort London
Sprache englisch
Maße 152 x 229 mm
Gewicht 900 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Marketing / Vertrieb
Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
Wirtschaft Betriebswirtschaft / Management Unternehmensführung / Management
Wirtschaft Volkswirtschaftslehre
ISBN-10 1-032-16950-8 / 1032169508
ISBN-13 978-1-032-16950-7 / 9781032169507
Zustand Neuware
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