Sustainability disclosure : state of the art and new directions
Author(s)
Bibliographic Information
Sustainability disclosure : state of the art and new directions
（Studies in managerial and financial accounting, v. 30）（Emerald books）
Emerald, 2015
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Note
Includes bibliographical references
Description and Table of Contents
Description
This 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.
Table of Contents
Key Tools and Frameworks for Sustainability Disclosure.
Determinants and Impacts of Sustainability Disclosure.
New Trends and Directions in CSD: The Integrated Reporting.
Empirical Analysis.
Waiting for Materiality in the Context of Integrated Reporting: Theoretical Challenges and Preliminary Empirical Findings.
Introduction.
List of Contributors.
Copyright page.
Sustainability Disclosure: State of the Art and New Directions.
Studies in managerial and financial accounting.
Sustainability Disclosure: State of the Art and New Directions.
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