Accounting and Control for Sustainability - download pdf or read online

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

ISBN-10: 1780527667

ISBN-13: 9781780527666

The goal of this booklet is to discover new demanding situations and new clients for sustainability accounting examine, and to debate destiny instructions of analysis. It considers a wide spectrum of other theoretical lenses and learn equipment, and explores a variety of sorts of organizational settings and practices in several countries.

This e-book brings jointly articles that contemplate major parts of accounting: monetary accounting, auditing and managerial accounting, with a view to seriously evaluate and enhance theorizations and methodological functions to the examine of all major accounting fields in a sustainability context. It goals to curiosity a rather huge variety of energetic researchers professors and practitioners (CPAs and CMAs, managers and bosses, but in addition consultants), either from the accounting box, and from the sustainability and CSR domain names. This booklet goals to curiosity researchers and practitioners in accounting, managerial regulate, auditing, CSR/sustainability...

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Additional info for Accounting and Control for Sustainability

Sample text

The study is based on the analysis of the sustainability reports of 80 companies participated by the European socially responsible funds (SRFs) listed on the Morningstar platform during 2008–2009. Research findings show that the breadth of disclosure is associated with multiple factors both external and internal to the firm, such as country of origin, industry reputation, firm size, frequency of the SRFs participation, and corporate social performance. For a comprehensive understanding of the deeper causes of the variations in CSD, the outcome of the survey supports an interpretative approach that enables to look at the CSD through different perspectives.

Even though legislative recommendations often cannot put strong pressure on enterprises, due to the absence of a specific body of legislation on social and environmental disclosure and related control systems in most countries, Holland and Foo (2003) highlighted that elements of the legal and regulatory framework of each country impact on environmental and social disclosures. Also national business systems, which are characterized by specific and different political, financial, education, labor, and cultural systems, may explain differences among CSR definitions, initiatives, and practices adopted by companies of different countries (Matten & Moon, 2008).

It focuses on CSR disclosure, aiming at analyzing the relationship between the reasons why firms adopt CSR and the importance given to voluntary CSR disclosure. Based on the framework proposed by different theories, two main categories of CSR determinants have been identified: the external ones, coming from the environment outside the company, and the internal determinants, which are linked to some specific characteristics of the enterprise and to the objectives it pursues. The analyzed sample consisted of 120 large Italian manufacturing and nonmanufacturing enterprises.

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Accounting and Control for Sustainability 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


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