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The Fusion of Accounting and Accountability: A Review of the Evolution of the Main Non-Financial Reporting Tools
Hardcover
ISBN13: 9783031813849
Publisher: Palgrave MacMillan
Published: Jan 31 2025
Pages: 220
Weight: 1.00
Height: 0.63 Width: 5.83 Depth: 8.27
Language: English
In recent decades, a growing awareness of companies' important role within society emerged. Companies are considered accountable for their actions and their commitment to sustainability has become essential. Sustainability is a critical success factor and a source of competitive advantage that guarantees survival over time. The process of change necessarily passes through corporate disclosure: consequently, many businesses have begun to incorporate environmental and social issues in their reports to demonstrate their commitment.
This trend highlights the need to systematize the main non-financial reporting tools available to companies. In light of these premises, this book investigates the topic of non-financial disclosure by analyzing and comparing the main reporting tools used. It also discusses three case studies as practical examples of the implementation of Sustainability or Integrated Reporting. The different case studies represent a useful tool for comparing the different types of non-financial reports and provide a guide for companies in the process of implementing and drafting a non-financial report.
1 different editions
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The Fusion of Accounting and Accountability: A Review of the Evolution of the Main Non-Financial Reporting Tools
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Minutiello, Valentina
The Fusion of Accounting and Accountability: A Review of the Evolution of the Main Non-Financial Reporting Tools
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