The book presents the evolutionary path of Corporate Social Disclosure (CSD), or sustainability disclosure, that is the set of tools and information that companies have to produce in order to be accountable to their stakeholders. Particular emphasis is given to the Integrated Reporting (IR), the most recent proposal about CSD, with the aim to identify its original contribute and main practical implications. In particular, following an historical perspective, the book critically presents and discusses main key tools and frameworks for sustainability disclosure, their determinants and impacts on stakeholders. Then, the Integrated Reporting (IR) model is taken into consideration, highlighting the main characteristics of the IR framework together with its strengths and weaknesses. The empirical evidence on the IR diffusion within companies and the main challenges of its implementation are also presented, along with the IR antecedents, such as different forms of voluntary disclosure (i.e. on risks and intangibles), and performance measurement and control frameworks. The issues discussed in the book are of interest for both academics and practitioners, involved in researching, designing and managing sustainability performance measurement and communication systems.
Sustainability disclosure: state of the art and new directions
SONGINI, LUCREZIA;
2015-01-01
Abstract
The book presents the evolutionary path of Corporate Social Disclosure (CSD), or sustainability disclosure, that is the set of tools and information that companies have to produce in order to be accountable to their stakeholders. Particular emphasis is given to the Integrated Reporting (IR), the most recent proposal about CSD, with the aim to identify its original contribute and main practical implications. In particular, following an historical perspective, the book critically presents and discusses main key tools and frameworks for sustainability disclosure, their determinants and impacts on stakeholders. Then, the Integrated Reporting (IR) model is taken into consideration, highlighting the main characteristics of the IR framework together with its strengths and weaknesses. The empirical evidence on the IR diffusion within companies and the main challenges of its implementation are also presented, along with the IR antecedents, such as different forms of voluntary disclosure (i.e. on risks and intangibles), and performance measurement and control frameworks. The issues discussed in the book are of interest for both academics and practitioners, involved in researching, designing and managing sustainability performance measurement and communication systems.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
