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

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 objective of this ebook is to discover new demanding situations and new customers for sustainability accounting learn, and to debate destiny instructions of study. It considers a wide spectrum of other theoretical lenses and study equipment, and explores a number of forms of organizational settings and practices in numerous 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 evaluation and develop theorizations and methodological purposes to the research of all major accounting fields in a sustainability context. It goals to curiosity a rather huge variety of lively researchers professors and practitioners (CPAs and CMAs, managers and managers, but in addition consultants), either from the accounting box, and from the sustainability and CSR domain names. This publication goals to curiosity researchers and practitioners in accounting, managerial regulate, auditing, CSR/sustainability...

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2010). One report: Integrated reporting for a sustainable strategy. New York, NY: Wiley. , & Gurd, B. (2009). Management control systems and strategy: What's been happening? Journal of Accounting Literature, 28, 123– 133. PART I SUSTAINABILITY DISCLOSURE: DETERMINANTS AND PRACTICES CORPORATE SOCIAL RESPONSIBILITY DETERMINANTS: THE RELATION WITH CSR DISCLOSURE Anna Pistoni and Lucrezia Songini ABSTRACT Purpose – This chapter intends to contribute to the debate on the determinants of corporate social responsibility (CSR) and their impact on performance measurement and communication systems.

In fact, information and communication represent some of the most important ways through which the company engages with different stakeholder groups in order to obtain their support and approval, or, vice versa, to try to remove their opposition and disapproval. The debate on the drivers of sustainability/CSR disclosure is quite heated in managerial literature. Some authors, for example, highlighted the diffusion and features of various practices and determinants of disclosure. Numerous studies suggest that firms provide more informative disclosure, in addition to a sense of responsibility toward their stakeholders, to overcome adverse selection, or moreover, as in the case of companies with above average performance, to favorably distinguish themselves from other firms, thereby increasing demand for their securities and decreasing their cost of capital.

Integrative theories, which consider that enterprises have to integrate social demands, through CSR, because they depend on society for their continuity and growth as well as for the existence of the business itself. Ethical theories, which consider the relationship between business and society embedded with ethical values. CSR assumes an ethical perspective and, as a consequence, firms have to accept social responsibilities as an ethical obligation. All these theories highlight different reasons why firms engage in CSR initiatives.

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