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Record Nr. |
UNINA9910383846803321 |
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Titolo |
Accounting, Accountability and Society : Trends and Perspectives in Reporting, Management and Governance for Sustainability / / edited by Mara Del Baldo, Jesse Dillard, Maria-Gabriella Baldarelli, Massimo Ciambotti |
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Pubbl/distr/stampa |
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Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020 |
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ISBN |
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Edizione |
[1st ed. 2020.] |
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Descrizione fisica |
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1 online resource (285 pages) |
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Collana |
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CSR, Sustainability, Ethics & Governance, , 2196-7075 |
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Disciplina |
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Soggetti |
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Social responsibility of business |
Accounting |
Business ethics |
Corporate governance |
Corporate Social Responsibility |
Financial Accounting |
Business Ethics |
Corporate Governance |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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Accounting and accountability tools and practices for environmental issues: a narrative historical academic debate -- The management process underpinning the Non-financial reporting: a case study of a listed Italian company -- A Sociotechnical Analysis of Accounting for Employee Health and Safety: Evidence from a multiple case study -- Ethics, social responsibility and tax aggressiveness. Can a code of ethics absolve a company? -- Accounting for sustainability. Could cost accounting be the right tool? -- Mandatory disclosure of non-financial information: A structured Literature Review -- What drives the level of non-financial assurance in PIEs? Empirical evidence on the European firms listed on Forbes 2000 -- Review and Reflections. |
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Sommario/riassunto |
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This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future |
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implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice. . |
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