The aim of this book is to propose a picture on CSR and sustainability disclosures, highlighting trends, challenges, and new prospects in studies and practice. In particular, the book presents the evolutionary path of sustainability disclosure, that is the set of tools and information that companies produce and issue 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 its original contribute, its points of strength and weaknesses, and main practical implications. and drawing on different samples and contexts. Following an historical perspective, first the book critically presents and discusses main key tools and frameworks for sustainability disclosure, such as the social balance sheet, the environmental reporting, and the sustainability reporting. Some empirical evidence on CSD drivers and impacts are also presented. Moreover, other main relevant proposals on both voluntary disclosure and performance management and measurement that can be considered antecedents of IR are discussed. Then, the IR model is taken into consideration, discussing the main characteristics of the IR framework together with its strengths, weaknesses, and main impacts. An empirical analysis follows on the implementation of the IR framework by companies and on its impacts on the firm organization, processes, and governance.

SUSTAINABILITY DISCLOSURE: STATE OF THE ART AND NEW DIRECTIONS

PISTONI, ANNA ISIDE EUFEMIA;
2015-01-01

Abstract

The aim of this book is to propose a picture on CSR and sustainability disclosures, highlighting trends, challenges, and new prospects in studies and practice. In particular, the book presents the evolutionary path of sustainability disclosure, that is the set of tools and information that companies produce and issue 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 its original contribute, its points of strength and weaknesses, and main practical implications. and drawing on different samples and contexts. Following an historical perspective, first the book critically presents and discusses main key tools and frameworks for sustainability disclosure, such as the social balance sheet, the environmental reporting, and the sustainability reporting. Some empirical evidence on CSD drivers and impacts are also presented. Moreover, other main relevant proposals on both voluntary disclosure and performance management and measurement that can be considered antecedents of IR are discussed. Then, the IR model is taken into consideration, discussing the main characteristics of the IR framework together with its strengths, weaknesses, and main impacts. An empirical analysis follows on the implementation of the IR framework by companies and on its impacts on the firm organization, processes, and governance.
2015
9781785603419
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11383/2024060
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