Overview
- Discusses the ongoing academic debate and regulatory initiatives of sustainability reporting
- Offers an overview of sustainability reporting from normative, literary, and empirical perspectives
- Provides empirical insights on the disclosure of materiality in sustainability reporting
Part of the book series: Palgrave Studies in Impact Finance (SIF)
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Keywords
- Sustainability Reporting
- Non-financial Disclosure
- Materiality
- Accounting
- International standards
About this book
The book provides a comprehensive exploration of the the evolution in sustainability reporting and non-financial disclosure from three perspectives: regulatory, literary, and empirical. First, the book discusses the variety of frameworks and standards, normative sources, and regulatory initiatives aimed at promoting and standardizing sustainability reporting at the international level. Second, the book offers a systematic review of academic literature on sustainability reporting and non-financial disclosure. Third, the book examines the concept of materiality in sustainability reporting and provides an empirical analysis of the quantity and quality of materiality disclosures in sustainability reporting across the globe. The book concludes by discussing future directions for developments in sustainability reporting research and practice, and is relevant to academics, practitioners, and students interested in the intersection of sustainability, corporate reporting, and corporate finance.
Authors and Affiliations
About the authors
Chiara Mio is a Full Professor of Accounting and Sustainability Reporting at the Venice School of Management - Department of Management, Ca’ Foscari University of Venice, Italy. As Chairman of Crédit Agricole FriulAdria from 2014 to 2022, she was the first woman in Italy to chair a commercial bank.
Marisa Agostini is an Associate Professor of Accounting and Corporate Reporting at the Venice School of Management - Department of Management, Ca’ Foscari University of Venice, Italy, where she has taught accounting since 2009. She obtained her PhD in Business in 2012 after a research period at the McCombs School of Business, The University of Texas in Austin, USA.
Francesco Scarpa is an Assistant Professor of Accounting and Sustainability Reporting at the Venice School of Management - Department of Management, Ca’ Foscari University of Venice, Italy. He obtained his PhD in Business & Law at the University of Bergamo in 2021 after a visiting research period at the School of Management of the University of Bath, UK.
Bibliographic Information
Book Title: Sustainability Reporting
Book Subtitle: Conception, International Approaches and Double Materiality in Action
Authors: Chiara Mio, Marisa Agostini, Francesco Scarpa
Series Title: Palgrave Studies in Impact Finance
Publisher: Palgrave Macmillan Cham
eBook Packages: Economics and Finance, Economics and Finance (R0)
Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2024
Hardcover ISBN: 978-3-031-58448-0Due: 29 June 2024
Softcover ISBN: 978-3-031-58451-0Due: 29 June 2024
eBook ISBN: 978-3-031-58449-7Due: 29 June 2024
Series ISSN: 2662-5105
Series E-ISSN: 2662-5113
Edition Number: 1
Number of Pages: VIII, 190