Accounting, Accountability and Society

1. Front Matter

   Pages i-xv

   PDF

2. Sustainability Accounting and Accountability

   1. Front Matter

      Pages 1-1

      PDF

   2. Accounting and Accountability Tools and Practices for Environmental Issues: A Narrative Historical Academic Debate

      • Sandro Brunelli

      Pages 3-18

   3. The Management Process Underpinning the Non-financial Reporting: A Case Study of a Listed Italian Company

      • Annalisa Sentuti, Francesca Sgrò, Gail Denisse Chamochumbi Diaz, Federica Palazzi, Massimo Ciambotti

      Pages 19-42

   4. A Sociotechnical Analysis of Accounting for Employee Health and Safety: Evidence from a Multiple Case Study

      • Emilio Passetti, Massimo Battaglia

      Pages 43-59

   5. Ethics, Social Responsibility and Tax Aggressiveness. Can a Code of Ethics Absolve a Company?

      • Francesca Maria Cesaroni, Mara Del Baldo, Francesca Stradini

      Pages 61-79

   6. Accounting for Sustainability—Could Cost Accounting Be the Right Tool?

      • Franco Ernesto Rubino, Stefania Veltri

      Pages 81-91

3. CSR and External Communication

   1. Front Matter

      Pages 93-93

      PDF

   2. Mandatory Disclosure of Non-financial Information: A Structured Literature Review

      • Fabio Fortuna, Silvia Testarmata, Silvia Sergiacomi, Mirella Ciaburri

      Pages 95-128

   3. Searching for Social and Environmental Accountability in Integrated Reporting: A Stewardship Approach

      • Miriam Corrado, Paola Demartini

      Pages 129-149

   4. CSR and Greenwashing: A Matter of Perception in the Search of Legitimacy

      • Federica Balluchi, Arianna Lazzini, Riccardo Torelli

      Pages 151-166

   5. Social/Critical/Emancipatory Accounting Research: Its Failure and Prospects for Redemption

      • Wm. Dennis Huber

      Pages 167-187

4. Empirical Analysis of CSR Reports

   1. Front Matter

      Pages 189-189

      PDF

   2. Are HEIs’ Intellectual Capital Disclosures Consistent with the Sustainability Integrated Reporting Trend?

      • Adriana Tiron-Tudor, Tudor Oprisor, Gianluca Zanellato

      Pages 191-223

   3. Can Graphs in Sustainability Reports Actually Manage Impressions? An Analysis from the Investors’ Perspective

      • Caterina Pesci, Luca Fornaciari, Alice Medioli, Silvia Triani, Teerooven Soobaroyen

      Pages 225-243

   4. What Drives the Level of Non-financial Assurance in PIEs? Empirical Evidence on the European Firms Listed on Forbes 2000

      • Andrea Venturelli, Simone Pizzi

      Pages 245-265

   5. Review and Reflections

      • Jesse Dillard

      Pages 267-280

5. Correction to: Ethics, Social Responsibility and Tax Aggressiveness. Can a Code of Ethics Absolve a Company?

   • Francesca Maria Cesaroni, Mara Del Baldo, Francesca Stradini

   Pages C1-C1

This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.

 

• Non-financial Reporting
• ESG Information
• Integrated Reporting
• Greenwashing
• Critical and Emancipatory Accounting
• CSR and Tax Avoidance
• Assurance on Sustainability Disclosure
• Case Studies
• corporate social responsibility

• Department of Economics, Society and Politics, University of Urbino Carlo Bo, Urbino, Italy

  Mara Del Baldo, Massimo Ciambotti

• School of Accounting and Commercial Law, Victoria University of Wellington, Wellington, New Zealand

  Jesse Dillard

• Department of Management, University of Bologna, Rimini, Italy

  Maria-Gabriella Baldarelli

Mara Del Baldo is an associate professor of financial accounting, economics of sustainability and accountability at Urbino University, Italy. Her main research interests include entrepreneurship and small business, CSR and business ethics, financial and integrated reporting, social and environmental accounting and reporting,  gender accounting and accounting history. She is a member of several Italian and international scientific associations (AIDEA, SIDREA and SISR; the European Council for Small Business;  the GBS – Italian Group for Social Reporting; the OIBR-Italian Institute for Business Reporting;  the European Business Ethics Network; the SPES Institute (Spirituality in Economics and Society, Leuven), the Global Corporate Governance Institute, USA and the CSEAR, Center for Social and Environmental Accounting Research). She serves as a board member and a reviewer of several international journals. 

Jesse Dillard served on the faculties of Ohio State University, University of New Mexico, University of Central Florida, Portland State University (USA)and Queen’s University Belfast, Northern Ireland. In addition to being an Emeritus Professor at Portland State University, USA, he holds appointments at Victoria University in Wellington, New Zealand, and the University of Central Florida. His teaching and research interests include the ethical and public interest implications of administrative and information technologies particularly as they affect social and environmental sustainability and accountability. He is currently a member of the governing board for the Centre for Social and Environmental Accounting Research, University of St Andrews, Scotland.

 

Maria-Gabriella Baldarelli is an Associate Professor of accounting, at the University of Bologna, Italy. She is a CAST board member and was a SIDREA board member until 2018. She was a Visiting Professor at the University of Elbasan, Albania; State University of Tirana, Albania; La Trobe University Melbourne, Australia; University of Pula, Croatia; University of Vlore, Albania; the New Bulgarian University of Sofia, Bulgaria,; University of Sao Paulo, Brazil; University of Diocese of Buia, Cameroon. Her research interests include accountability and gambling enterprises, CSR, ethical, social and environmental accounting and accountability, gender accounting and accounting history.

 

Massimo Ciambotti is a Full Professor of management accounting in the Department of Economics, Society and Politics and Vice-Rector of Urbino University, Italy. He was the Dean of the Faculty of Economics at the same university in the period 2009–2012 and President of Association for the Study of Small Firms (ASPI). His teaching and research experience ranges from cross-cultural management to business information systems to strategy and management control to cover the field of knowledge management and intellectual capital. Moreover, he has worked in these areas as a private consultant, especially in the world of small- and medium-sized firms.

Policies and ethics