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This book critically examines the implementation and adoption of integrated reporting (IR) in organizations and corporations. A relatively new area of policy and practice, IR has rapidly gained considerable prominence since the formation of the International Integrated Reporting Committee in 2010. The book analyzes the outcomes and benefits as well as the shortfalls of integrated reporting. It offers an introduction to the foundations of IR and a comprehensive overview of its use through a number of detailed case studies. Lastly, it discusses the outlook for further developments in sustainability accounting and reporting.

General ethics --- Labour economics --- Industrial economics --- Environmental protection. Environmental technology --- Audit --- Accountancy --- Business policy --- Production management --- Business management --- kostenberekening --- management accounting --- sociologie --- duurzaamheid --- boekhouden --- industrie --- ecologie --- bedrijfsbeleid --- bedrijfsethiek --- duurzame ontwikkeling --- auditing --- Accounting. --- Bookkeeping . --- Industrial management --- Social responsibility of business. --- Sustainable development. --- Development, Sustainable --- Ecologically sustainable development --- Economic development, Sustainable --- Economic sustainability --- ESD (Ecologically sustainable development) --- Smart growth --- Sustainable development --- Sustainable economic development --- Economic development --- Business --- Corporate accountability --- Corporate responsibility --- Corporate social responsibility --- Corporations --- CSR (Corporate social responsibility) --- Industries --- Social responsibility, Corporate --- Social responsibility of industry --- Business ethics --- Issues management --- Double entry bookkeeping --- Business education --- Accounting --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Bookkeeping --- Environmental aspects. --- Environmental aspects --- Social responsibility --- Social aspects --- Business ethics. --- Sustainability. --- Management. --- Corporate Environmental Management. --- Business Ethics. --- Businesspeople --- Commercial ethics --- Corporate ethics --- Corporation ethics --- Professional ethics --- Wealth --- Administration --- Industrial relations --- Organization --- Sustainability science --- Human ecology --- Social ecology --- Moral and ethical aspects

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Social responsibility of business. --- Natural resources --- Accounting.

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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. .

Social accounting. --- Sustainable development reporting. --- Environmental auditing. --- Auditing, Environmental --- Environmental accounting --- Environmental compliance auditing --- Green accounting --- Environmental engineering --- Environmental impact analysis --- Environmental policy --- Environmental reporting --- Bottom line reporting, Triple --- Reporting, Sustainable development --- SDR (Sustainable development reporting) --- Sustainability reporting --- TBL reporting --- Triple bottom line reporting --- Social accounting --- Corporate social accounting --- Social auditing --- Socio-economic accounting --- Socioeconomic accounting --- Accounting --- National income --- Quality of life --- Social indicators --- Social responsibility of business. --- Accounting. --- Business ethics. --- Corporate governance. --- Corporate Social Responsibility. --- Financial Accounting. --- Business Ethics. --- Corporate Governance. --- Governance, Corporate --- Industrial management --- Directors of corporations --- Business --- Businesspeople --- Commercial ethics --- Corporate ethics --- Corporation ethics --- Professional ethics --- Wealth --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Bookkeeping --- Corporate accountability --- Corporate responsibility --- Corporate social responsibility --- Corporations --- CSR (Corporate social responsibility) --- Industries --- Social responsibility, Corporate --- Social responsibility of industry --- Business ethics --- Issues management --- Moral and ethical aspects --- Social responsibility --- Social aspects

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This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.

Accountancy

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This edited book is at the intersection between the discussion on family-owned business, the CSR agenda, and company competition in Europe. The authors contribute to the debates on corporate sustainable responsibility by arguing that formal management systems are not the one-size-fits-all solution they are typically presented to be. Exploring alternative interpretations of the profile environmental management activities have in SMEs, the book evaluates the way in which cultural and ethical values are embedded in European SMEs in order to drive and orientate CSR successfully without following the mainstream ‘systems’ approach. It addresses several values of thought within the CSR debate such as intrinsic CSR, the role of virtue ethics and moral theory in corporate culture, environmental sustainability and vision-driven CSR. Focusing on a European perspective, the book heuristically explores an alternative model for the integration of CSR, innovation dynamics and economic success driven by intrinsic values rather than extrinsic post-decision rationalisations.

Methodology of economics --- Business policy --- Business management --- Business economics --- financieel management --- sociologie --- management --- bedrijfskunde