Accounting and Control for Sustainability by Lucrezia Songini,Anna Pistoni,Christian Herzig, et

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By Lucrezia Songini,Anna Pistoni,Christian Herzig, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinance, ManagementLanguage(s): EnglishOn sale date: 13.12.2013Street date: 13.12.2013

The function of this e-book is to discover new demanding situations and new customers for sustainability accounting learn, and to debate destiny instructions of analysis. It considers a wide spectrum of alternative theoretical lenses and learn equipment, and explores quite a few kinds of organizational settings and practices in several countries.

This e-book brings jointly articles that think about major components of accounting: monetary accounting, auditing and managerial accounting, with the intention to seriously overview and boost theorizations and methodological functions to the research of all major accounting fields in a sustainability context. It goals to curiosity a fairly huge variety of energetic researchers professors and practitioners (CPAs and CMAs, managers and managers, but additionally consultants), either from the accounting box, and from the sustainability and CSR domain names. This e-book goals to curiosity researchers and practitioners in accounting, managerial keep watch over, auditing, CSR/sustainability...

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Extra resources for Accounting and Control for Sustainability

Example text

In the last few years, such issue has been in part filled up by initiatives of different organizations and institutions, both national and international, which have proposed various schemes for measuring and reporting CSR/sustainability performance, such as the framework developed by the Global Reporting Initiative (GRI)2 or guidance documents published by the accountancy bodies. The GRI Sustainability Reporting Guidelines are periodically reviewed to provide the best and most up-to-date guidance for effective sustainability reporting.

CSR disclosure may be not only the outcome of a decision-making rational process by organizations acting independently, rather it could become institutionalized, determining to some extent the choice of organizations (Larrinaga-Gonzales, 2007). In fact, institutional theory suggests that organizations will adapt their structures and operations to conform with external expectations about what is acceptable. This process is referred to as “isomorphism” and causes institutions to become increasingly similar (DiMaggio & Powell, 1983, 1991).

Disclosure for the financial markets significantly considers all aspects of company performance, increasing the number and kind of information communicated by enterprises, from the financial indicators to the environmental and social ones (Di Piazza & Eccles, 2002; Eccles & Krzus, 2010). As CSR disclosure requires, on the one hand, to integrate and communicate financial and nonfinancial information, on the other hand to collect, process, elaborate, and communicate a great mass of data and information, which represent typical responsibilities and competences of the accounting profession, it can be useful to consider also accounting theory when studying the determinants of CSR disclosure.

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