Sustainability Reporting
eBook - ePub

Sustainability Reporting

Conception, International Approaches and Double Materiality in Action

  1. English
  2. ePUB (mobile friendly)
  3. Available on iOS & Android
eBook - ePub

Sustainability Reporting

Conception, International Approaches and Double Materiality in Action

About this book

The 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.

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Yes, you can access Sustainability Reporting by Chiara Mio,Marisa Agostini,Francesco Scarpa in PDF and/or ePUB format, as well as other popular books in Business & Accounting. We have over one million books available in our catalogue for you to explore.

Information

Publisher
Palgrave Macmillan
Year
2024
Print ISBN
9783031584480
eBook ISBN
9783031584497
Topic
Business
Subtopic
Accounting
Index
Business

Table of contents

  1. Cover
  2. Front Matter
  3. 1. Introduction
  4. 2. The Process of Sustainability Reporting
  5. 3. International Evolution of Non-financial Disclosure and Sustainability Reporting
  6. 4. Non-financial Disclosure and Sustainability Reporting: A Systematic Literature Review
  7. 5. Materiality in Sustainability Reporting
  8. 6. Conclusion
  9. Back Matter