Sustainability Reporting: Conception, International Approaches and Double Materiality in Action

Mio, Chiara, Agostini, Marisa, Scarpa, Francesco

Sustainability Reporting: Conception, International Approaches and Double Materiality in Action
  • 出版商: Palgrave MacMillan
  • 出版日期: 2024-05-24
  • 售價: $2,000
  • 貴賓價: 9.5 折 $1,900
  • 語言: 英文
  • 頁數: 185
  • 裝訂: Hardcover - also called cloth, retail trade, or trade
  • ISBN: 3031584481
  • ISBN-13: 9783031584480

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商品描述

The book provides a comprehensive exploration of the the evolution in sustainability reporting and non-financial disclosure from three perspectives: regulatory, literary, and empirical. First, the book discusses the variety of frameworks and standards, normative sources, and regulatory initiatives aimed at promoting and standardizing sustainability reporting at the international level. Second, the book offers a systematic review of academic literature on sustainability reporting and non-financial disclosure. Third, the book examines the concept of materiality in sustainability reporting and provides an empirical analysis of the quantity and quality of materiality disclosures in sustainability reporting across the globe. The book concludes by discussing future directions for developments in sustainability reporting research and practice, and is relevant to academics, practitioners, and students interested in the intersection of sustainability, corporate reporting, and corporate finance.

商品描述(中文翻譯)

這本書從三個角度全面探討了可持續性報告和非財務披露的演變：法規、文學和實證。首先，本書討論了各種框架和標準、規範來源以及旨在促進和標準化國際可持續性報告的監管措施。其次，本書系統地回顧了學術文獻中關於可持續性報告和非財務披露的研究。第三，本書探討了可持續性報告中的重要性概念，並對全球可持續性報告中的重要性披露的數量和質量進行了實證分析。本書最後討論了可持續性報告研究和實踐的未來發展方向，對於對可持續性、企業報告和企業金融交叉領域感興趣的學者、從業人員和學生具有相關性。

作者簡介

Chiara Mio is a Full Professor of Accounting and Sustainability Reporting at the Venice School of Management - Department of Management, Ca' Foscari University of Venice, Italy. As Chairman of Crédit Agricole FriulAdria from 2014 to 2022, she was the first woman in Italy to chair a commercial bank.

Marisa Agostini is an Associate Professor of Accounting and Corporate Reporting at the Venice School of Management - Department of Management, Ca' Foscari University of Venice, Italy, where she has taught accounting since 2009. She obtained her PhD in Business in 2012 after a research period at the McCombs School of Business, The University of Texas in Austin, USA.

Francesco Scarpa is an Assistant Professor of Accounting and Sustainability Reporting at the Venice School of Management - Department of Management, Ca' Foscari University of Venice, Italy. He obtained his PhD in Business & Law at the University of Bergamo in 2021 after a visiting research period at the School of Management of the University of Bath, UK.

作者簡介(中文翻譯)

Chiara Mio是意大利威尼斯卡·福斯卡里大學管理學院管理系的會計和可持續報告的全職教授。她在2014年至2022年擔任Crédit Agricole FriulAdria的主席，成為意大利首位主持商業銀行的女性。

Marisa Agostini是意大利威尼斯卡·福斯卡里大學管理學院管理系的會計和企業報告的副教授。自2009年以來，她一直在該校教授會計學。她在2012年獲得商業博士學位，並在美國德州大學奧斯汀分校麥康姆斯商學院進行了研究。

Francesco Scarpa是意大利威尼斯卡·福斯卡里大學管理學院管理系的會計和可持續報告的助理教授。他在2021年在伯加莫大學獲得了商業和法律博士學位，並在英國巴斯大學管理學院進行了訪問研究。

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