LEADER 03888nam 22005295 450 001 9910983037003321 005 20250806174137.0 010 $a9783031813856 010 $a3031813855 024 7 $a10.1007/978-3-031-81385-6 035 $a(CKB)37407209800041 035 $a(MiAaPQ)EBC31897226 035 $a(Au-PeEL)EBL31897226 035 $a(DE-He213)978-3-031-81385-6 035 $a(OCoLC)1496392566 035 $a(EXLCZ)9937407209800041 100 $a20250130d2025 u| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe Fusion of Accounting and Accountability $eA Review of the Evolution of the Main Non-Financial Reporting Tools /$fby Valentina Minutiello 205 $a1st ed. 2025. 210 1$aCham :$cSpringer Nature Switzerland :$cImprint: Palgrave Macmillan,$d2025. 215 $a1 online resource (192 pages) 311 08$a9783031813849 311 08$a3031813847 327 $aIntroduction -- The Evolution of Non-Financial Reporting: Antecedents and Reference Legislation -- Sustainability Reporting -- Integrated Reporting -- A Comparison of the SR and the IR: Empirical Case Studies on the Implementation Process. 330 $aIn recent decades, a growing awareness of companies? important role within society emerged. Companies are considered accountable for their actions and their commitment to sustainability has become essential. Sustainability is a critical success factor and a source of competitive advantage that guarantees survival over time. The process of change necessarily passes through corporate disclosure: consequently, many businesses have begun to incorporate environmental and social issues in their reports to demonstrate their commitment. This trend highlights the need to systematize the main non-financial reporting tools available to companies. In light of these premises, this book investigates the topic of non-financial disclosure by analyzing and comparing the main reporting tools used. It also discusses three case studies as practical examples of the implementation of Sustainability or Integrated Reporting. The different case studies represent a useful tool for comparing the different types of non-financial reports and provide a guide for companies in the process of implementing and drafting a non-financial report. Valentina Minutiello is a PON Researcher in Accounting at Cattaneo University (LIUC), Italy, and a Certified Chartered Accountant. At the same University, she is an Assistant Professor for the courses of Management and Principles of Accounting, Accountability & Sustainable Accounting, Accounting and Financial Reporting, International Financial Reporting and Impact Accounting & ESG Reporting. Since she entered the academic world as a Ph.D. student in Management, Finance and Accounting, she has shown interest in the following research topics: the adoption of Sustainability Reporting and/or Integrated Reporting and the identification of factors that can increase their quality, the evolution of Accounting Education, corporate governance issues and their implications for corporate reporting, the peculiarities of family businesses and SMEs concerning sustainability, the Intellectual Capital Disclosure and the Diversity, Equity & Inclusion practices. 606 $aAccounting 606 $aCorporate governance 606 $aAccounting 606 $aCorporate Governance 615 0$aAccounting. 615 0$aCorporate governance. 615 14$aAccounting. 615 24$aCorporate Governance. 676 $a658.4083 700 $aMinutiello$b Valentina$01150185 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910983037003321 996 $aThe Fusion of Accounting and Accountability$94316616 997 $aUNINA