Accounting, Accountability and Society: Trends and Perspectives in Reporting, Management and Governance for Sustainability

  • 6h 30m
  • Baldo
  • Springer
  • 2020

This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future 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.

In this Book

  • Foreword 1
  • Foreword 2
  • 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
  • Searching for Social and Environmental Accountability in Integrated Reporting—A Stewardship Approach
  • CSR and Greenwashing—A Matter of Perception in the Search of Legitimacy
  • Social/Critical/Emancipatory Accounting Research—Its Failure and Prospects for Redemption
  • Are HEIs’ Intellectual Capital Disclosures Consistent with the Sustainability Integrated Reporting Trend?
  • Can Graphs in Sustainability Reports Actually Manage Impressions? An Analysis from the Investors’ Perspective
  • What Drives the Level of Non-Financial Assurance in PIEs? Empirical Evidence on the European Firms Listed on Forbes 2000
  • Review and Reflections
  • Correction to—Ethics, Social Responsibility and Tax Aggressiveness. Can a Code of Ethics Absolve a Company?
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