Download Accounting and Control for Sustainability by Lucrezia Songini,Anna Pistoni,Christian Herzig, et PDF

By Lucrezia Songini,Anna Pistoni,Christian Herzig, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinance, ManagementLanguage(s): EnglishOn sale date: 13.12.2013Street date: 13.12.2013

The goal of this publication is to discover new demanding situations and new clients for sustainability accounting examine, and to debate destiny instructions of analysis. It considers a wide spectrum of other theoretical lenses and learn tools, and explores quite a few different types of organizational settings and practices in several countries.

This booklet brings jointly articles that think of major parts of accounting: monetary accounting, auditing and managerial accounting, to be able to significantly overview and strengthen theorizations and methodological functions to the research of all major accounting fields in a sustainability context. It goals to curiosity a fairly huge variety of lively researchers professors and practitioners (CPAs and CMAs, managers and managers, but additionally consultants), either from the accounting box, and from the sustainability and CSR domain names. This booklet goals to curiosity researchers and practitioners in accounting, managerial keep watch over, auditing, CSR/sustainability...

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The study is based on the analysis of the sustainability reports of 80 companies participated by the European socially responsible funds (SRFs) listed on the Morningstar platform during 2008–2009. Research findings show that the breadth of disclosure is associated with multiple factors both external and internal to the firm, such as country of origin, industry reputation, firm size, frequency of the SRFs participation, and corporate social performance. For a comprehensive understanding of the deeper causes of the variations in CSD, the outcome of the survey supports an interpretative approach that enables to look at the CSD through different perspectives.

Listed companies in South Africa have to apply King III principles, which recommend Integrated Reporting (IR) and hence the requirements for listed companies to issue integrated reports. South Africa is leading the way internationally with regard to IR, being the first country in the world to take on integrated reporting on scale. 2. org. 3. aspx. 4. aspx. 5. Case studies of enterprises which have embedded sustainability among strategic planning and MCSs, and have involved the AFC department in sustainability issues are presented in the book: “Mainstreaming Corporate Responsibility: Cases and Text for Integrating Corporate Responsibility across the Business School Curriculum,” edited by N.

Research findings show that the breadth of disclosure is associated with multiple factors both external and internal to the firm, such as country of origin, industry reputation, firm size, frequency of the SRFs participation, and corporate social performance. For a comprehensive understanding of the deeper causes of the variations in CSD, the outcome of the survey supports an interpretative approach that enables to look at the CSD through different perspectives. Scagnelli, Corazza, and Cisi provide insights on SMEs’ involvement in sustainability reporting and the variables influencing the choice of reporting guidelines.

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