000			01845nam a22002537a 4500
005			20250226213531.0
008			250226b |||||||| |||| 00| 0 eng d
020			_a9783031584480
082			_a658.4083 _bMIO
100			_aMio, Chiara _921233
245			_aSustainability reporting: _bconception, international approaches and double materiality in action
260			_bPalgrave Macmillan _aSwitzerland _c2024
300			_axi, 185 p.
365			_aEURO _b39.99
490			_aPalgrave Studies in Impact Finance
520			_aThe book provides a comprehensive exploration of the the evolution in sustainability reporting and non-financial disclosure from three perspectives: regulatory, literary, and empirical. First, the book discusses the variety of frameworks and standards, normative sources, and regulatory initiatives aimed at promoting and standardizing sustainability reporting at the international level. Second, the book offers a systematic review of academic literature on sustainability reporting and non-financial disclosure. Third, the book examines the concept of materiality in sustainability reporting and provides an empirical analysis of the quantity and quality of materiality disclosures in sustainability reporting across the globe. The book concludes by discussing future directions for developments in sustainability reporting research and practice, and is relevant to academics, practitioners, and students interested in the intersection of sustainability, corporate reporting, and corporate finance. (https://link.springer.com/book/10.1007/978-3-031-58449-7)
650			_aNon-financial disclosure _921743
650			_aMateriality _921744
650			_aAccounting
650			_aInternational standards _921745
700			_aAgostini, Marisa _921746
700			_aScarpa, Francesco _921747
942			_cBK _2ddc
999			_c8915 _d8915