LEADER 04704nam 22006615 450 001 9910367251303321 005 20210112135323.0 010 $a3-030-24954-9 024 7 $a10.1007/978-3-030-24954-0 035 $a(CKB)4100000009046470 035 $a(MiAaPQ)EBC5855458 035 $a(DE-He213)978-3-030-24954-0 035 $a(PPN)252786653 035 $a(EXLCZ)994100000009046470 100 $a20190819d2020 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aIntegrated Sustainability Reporting $eLinking Environmental and Social Information to Value Creation Processes /$fby Laura Bini, Marco Bellucci 205 $a1st ed. 2020. 210 1$aCham :$cSpringer International Publishing :$cImprint: Springer,$d2020. 215 $a1 online resource (159 pages) 311 $a3-030-24953-0 320 $aIncludes bibliographical references. 327 $aIntroduction -- Accounting for Sustainability -- Anchoring Sustainability Disclosure to Value Creation -- Operationalizing Business Models for an Integrated Sustainability Reporting -- Conclusions. 330 $aThis 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. . 606 $aIndustrial management?Environmental aspects 606 $aEconomic development?Environmental aspects 606 $aEnvironmental education 606 $aSocial responsibility of business 606 $aAccounting 606 $aBookkeeping  606 $aSustainability Management$3https://scigraph.springernature.com/ontologies/product-market-codes/515040 606 $aDevelopment and Sustainability$3https://scigraph.springernature.com/ontologies/product-market-codes/913110 606 $aEnvironmental and Sustainability Education$3https://scigraph.springernature.com/ontologies/product-market-codes/O48000 606 $aCorporate Social Responsibility$3https://scigraph.springernature.com/ontologies/product-market-codes/526010 606 $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000 615 0$aIndustrial management?Environmental aspects. 615 0$aEconomic development?Environmental aspects. 615 0$aEnvironmental education. 615 0$aSocial responsibility of business. 615 0$aAccounting. 615 0$aBookkeeping . 615 14$aSustainability Management. 615 24$aDevelopment and Sustainability. 615 24$aEnvironmental and Sustainability Education. 615 24$aCorporate Social Responsibility. 615 24$aAccounting/Auditing. 676 $a338.927 676 $a338.927 700 $aBini$b Laura$4aut$4http://id.loc.gov/vocabulary/relators/aut$0471880 702 $aBellucci$b Marco$4aut$4http://id.loc.gov/vocabulary/relators/aut 906 $aBOOK 912 $a9910367251303321 996 $aIntegrated Sustainability Reporting$92516844 997 $aUNINA