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ACCOUNTING AND CONTROL FOR SUSTAINABILITY

Sustainability performance measurement and communication play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with stakeholders based on trust transparency, and legitimacy. So far, research has generated a sizeable body of insights into sustainability reporting and disclosure practices, but, even though the debate on such issues is quite lively, some relevant aspects have not yet been enough dealt with, such as: the determinants of CSR and sustainability disclosure, the convergence of practices adopted by different firms in different contexts, the pathway toward a convergence of various practices of voluntary disclosure, as highlighted by the integrated reporting movement, and, finally, the effectiveness and quality of sustainability disclosure. Yet, little is known about the relationship between external sustainability reporting and internal accounting procedures. Even less is known about the integration of sustainability into management control and its uses for strategic management. In particular, research and practice on the relationship between sustainability and managerial control systems (MCSs) and performance measurement (PMS) for internal users are yet under developed.Finally, the role of accountants in the design, implementation and management of sustainability accounting and control practices and the consequences for the accounting profession and education represent a quite new field of research.The purpose of this book is to explore new challenges and new prospects for sustainability accounting research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries.This book brings together articles that consider main areas of accounting, in order to critically review and advance theorizations and methodological applications to the study of all main accounting fields in a sustainability context. It aims to interest a quite large number of active researchers, professors and practitioners (CPAs and CMAs, managers and executives, but also consultants), both from the accounting field, and from the sustainability and CSR domains

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Informasi Detail
Judul Seri
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No. Panggil
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Penerbit
United Kingdom : Emerald Group Publishing Limited.,
Deskripsi Fisik
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Bahasa
English
ISBN/ISSN
978-1-78052-766-6
Klasifikasi
NONE
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
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Info Detail Spesifik
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Pernyataan Tanggungjawab
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