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Integrated sustainability reportingl...

Bellucci, Marco.

Integrated sustainability reportinglinking environmental and social information to value creation processes /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Integrated sustainability reportingby Laura Bini, Marco Bellucci.
其他題名:	linking environmental and social information to value creation processes /
作者:	Bini, Laura.
其他作者:	Bellucci, Marco.
出版者:	Cham :Springer International Publishing :2020.
面頁冊數:	xv, 150 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
標題:	Sustainable development reporting.
電子資源:	https://doi.org/10.1007/978-3-030-24954-0
ISBN:	9783030249540$q(electronic bk.)

Integrated sustainability reportinglinking environmental and social information to value creation processes /
Bini, Laura.

Integrated sustainability reportinglinking environmental and social information to value creation processes /[electronic resource] :by Laura Bini, Marco Bellucci. - Cham :Springer International Publishing :2020. - xv, 150 p. :ill., digital ;24 cm.

Introduction -- Accounting for Sustainability -- Anchoring Sustainability Disclosure to Value Creation -- Operationalizing Business Models for an Integrated Sustainability Reporting -- Conclusions.

This book proposes an integrated approach to sustainability reporting, the goal being to overcome certain limitations of the well-established additive approach, where the reporting of environmental, social and economic issues is sequential, but separate. It argues that, in order to successfully communicate its commitment to sustainability, a company should report on how environmental and social issues impact its way of doing business, namely its business model, contributing to value creation. Thus, a reporting framework for business models that encompasses sustainability is presented. In turn, a number of illustrative examples are examined to show how business model reporting could be optimally used to provide effective and integrated sustainability reporting. The book also offers a broad analysis of corporate sustainability reporting, which includes a discussion of the theoretical background, an explanation of why companies provide sustainability reporting, a description of the current regulatory framework for sustainability disclosure, and a review of sustainability reporting literature that shows the main characteristics of sustainability disclosure practices. Given its scope, the book will be of interest to all researchers and practitioners working for companies or organizations that aim to support, implement and improve their sustainability reporting, by adopting a more integrated approach that interconnects environmental and social aspects with the economic and financial results via the business model. The book also offers a valuable reference guide for social science researchers, including PhD students, interested in a discussion of the latest literature on sustainability, corporate social responsibility, and the communication of business models.

ISBN: 9783030249540$q(electronic bk.)

Standard No.: 10.1007/978-3-030-24954-0doiSubjects--Topical Terms:

248739
Sustainable development reporting.

LC Class. No.: HD60.3 / .B55 2020

Dewey Class. No.: 338.927

Integrated sustainability reportinglinking environmental and social information to value creation processes /
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