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The Fusion of Accounting and Accountability: A Review of the Evolution of the Main Non-Financial Reporting Tools

The Fusion of Accounting and Accountability: A Review of the Evolution of the Main Non-Financial Reporting Tools

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AccountingBusiness General

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ISBN10: 3031813871
ISBN13: 9783031813870
Publisher: Palgrave MacMillan
Published: Jan 31 2026
Pages: 220
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.

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