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Sustainability accounting, management control and reporting: a European perspective

Contributor(s): Material type: TextTextSeries: Business for SocietyPublication details: Routledge New York 2023Description: xi, 285 pISBN:
  • 9781032169514
Subject(s): DDC classification:
  • 657.278 BAR
Summary: Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting. In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues. Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting. (https://www.routledge.com/Sustainability-Accounting-Management-Control-and-Reporting-A-European-Perspective/Baret-Songini-Pistoni/p/book/9781032169514?srsltid=AfmBOoouAMcRBuJQhI1NL3ph7YUNt4XYJMIF83u9QzHhq-9tz-jGey5D)
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Item type Current library Collection Call number Status Date due Barcode
Book Book Indian Institute of Management LRC General Stacks Finance & Accounting 657.278 BAR (Browse shelf(Opens below)) Available 008341

Table of contents:
Introduction
Pierre Baret, Lucrezia Songini and Anna Pistoni

Part 1

Chapter 1: The CARE model: a response to the stakes and pitfalls of comprehensive accounting tools?
Pierre Baret and Alexandre Rambaud

Chapter 2: Implementing the CARE model beyond the neo-classical postulates
Clément Carn

Chapter 3: Taking social issues into account in financial information systems,
the case of mental health.
Jean-Christophe Vuattoux

Part 2

Chapter 4: Integrated Reporting: its spread in EU Territories ten years after the founding of the IIRC
Nicola Paolicelli

Chapter 5: The determinants of Integrated Report quality: Evidences from an empirical analysis
Lucrezia Songini , Anna Pistoni and Francesco Bavagnoli

Chapter 6: Discovering the connectivity of information in Integrating Reporting: an exploratory data analysis
Federico Barnabè, Enrico Supino and Maria Cleofe Giorgino

Part 3

Chapter 7: Exploring Environmental Management Control in Proactive Firms: Theory and Practice
Angèle Renaud

Chapter 8: Towards a (Humble) Standard Social Value Metric?
Marco Masip

Chapter 9: Appropriation of Environmental Management Tools By Companies: Explaining the Implementation Gap
Nabila Iken and Franck Aggeri

Chapter 10: The paradoxes of CSR instrumentation: making CSR a lever for organizational learning
Amaury Grimand

Conclusion
Pierre Baret, Lucrezia Songini and Anna Pistoni

[https://www.routledge.com/Sustainability-Accounting-Management-Control-and-Reporting-A-European-Perspective/Baret-Songini-Pistoni/p/book/9781032169514?srsltid=AfmBOoouAMcRBuJQhI1NL3ph7YUNt4XYJMIF83u9QzHhq-9tz-jGey5D]

Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting.

In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues.

Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.

(https://www.routledge.com/Sustainability-Accounting-Management-Control-and-Reporting-A-European-Perspective/Baret-Songini-Pistoni/p/book/9781032169514?srsltid=AfmBOoouAMcRBuJQhI1NL3ph7YUNt4XYJMIF83u9QzHhq-9tz-jGey5D)

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