1.

Record Nr.

UNINA9910367251303321

Autore

Bini Laura

Titolo

Integrated Sustainability Reporting : Linking Environmental and Social Information to Value Creation Processes / / by Laura Bini, Marco Bellucci

Pubbl/distr/stampa

Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020

ISBN

3-030-24954-9

Edizione

[1st ed. 2020.]

Descrizione fisica

1 online resource (159 pages)

Disciplina

338.927

Soggetti

Industrial management—Environmental aspects

Economic development—Environmental aspects

Environmental education

Social responsibility of business

Accounting

Bookkeeping 

Sustainability Management

Development and Sustainability

Environmental and Sustainability Education

Corporate Social Responsibility

Accounting/Auditing

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

Introduction -- Accounting for Sustainability -- Anchoring Sustainability Disclosure to Value Creation -- Operationalizing Business Models for an Integrated Sustainability Reporting -- Conclusions.

Sommario/riassunto

This book proposes an integrated approach to sustainability reporting, the goal being to overcome certain limitations of the well-established additive approach, where the reporting of environmental, social and economic issues is sequential, but separate. It argues that, in order to successfully communicate its commitment to sustainability, a company should report on how environmental and social issues impact its way of doing business, namely its business model, contributing to value



creation. Thus, a reporting framework for business models that encompasses sustainability is presented. In turn, a number of illustrative examples are examined to show how business model reporting could be optimally used to provide effective and integrated sustainability reporting. The book also offers a broad analysis of corporate sustainability reporting, which includes a discussion of the theoretical background, an explanation of why companies provide sustainability reporting, a description of the current regulatory framework for sustainability disclosure, and a review of sustainability reporting literature that shows the main characteristics of sustainability disclosure practices. Given its scope, the book will be of interest to all researchers and practitioners working for companies or organizations that aim to support, implement and improve their sustainability reporting, by adopting a more integrated approach that interconnects environmental and social aspects with the economic and financial results via the business model. The book also offers a valuable reference guide for social science researchers, including PhD students, interested in a discussion of the latest literature on sustainability, corporate social responsibility, and the communication of business models. .