Sustainability Accounting, Management Control and Reporting

A European Perspective

Pierre Baret, Lucrezia Songini, Anna Pistoni, Pierre Baret, Lucrezia Songini, Anna Pistoni

• Éditeur: Routledge
• Année: 2022
• ISBN:
  9781000629231
• Édition: 1
• Sujet: Economics
• Sous-sujet: Sustainable Development

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.