Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues

Author:   Lucrezia Songini (University of Eastern Piedmont, Italy) ,  Anna Pistoni (University of Insubria, Italy) ,  Pierre Baret (La Rochelle Business School, France) ,  Martin H. Kunc (Southampton Business School, UK)
Publisher:   Emerald Publishing Limited
Volume:   34
ISBN:  

9781838679644


Pages:   216
Publication Date:   12 March 2020
Format:   Hardback
Availability:   In Print   Availability explained
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Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues


Overview

The financial crisis of 2008 and its economic and social aftermath have highlighted the limits and risks of an increasingly global and embedded economy. Weakening society's trust in organizations and institutions, this has led to calls for new strategic paradigms that focus more on the ethical conduct of organizations. Performance measurement for sustainability and corporate social responsibility (CSR) plays a central role in these new contexts. The landscape of performance measurement and reporting is changing quickly, with calls for more integrated reporting and compulsory non-financial disclosures. Keeping up with those changes is a significant concern of managers in many organizations. Including research on the effectiveness and quality of non-financial disclosure, CSR/sustainability disclosure and Integrated Reporting, this exciting new volume looks to bridge the gaps in environmental, social and financial performance so managers can understand and successfully implement a broader, integrated view of performance measurement and reporting. Aimed at researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

Full Product Details

Author:   Lucrezia Songini (University of Eastern Piedmont, Italy) ,  Anna Pistoni (University of Insubria, Italy) ,  Pierre Baret (La Rochelle Business School, France) ,  Martin H. Kunc (Southampton Business School, UK)
Publisher:   Emerald Publishing Limited
Imprint:   Emerald Publishing Limited
Volume:   34
Dimensions:   Width: 15.20cm , Height: 1.50cm , Length: 22.90cm
Weight:   0.393kg
ISBN:  

9781838679644


ISBN 10:   1838679642
Pages:   216
Publication Date:   12 March 2020
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print   Availability explained
This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us.

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Author Information

Lucrezia Songini is a Full Professor of Managerial Control Systems, Strategic Management in Family Businesses, Cost Management and Performance Management, and Servitization Strategy at Eastern Piedmont University, Novara (Italy).  Anna Pistoni is an Associate Professor in Managerial Control Systems at the Department of Economics, University of Insubria (Varese - Italy).   Pierre Baret is a Full Professor of CSR in La Rochelle Business School - Excelia Group (France).  Martin H. Kunc is a Professor in Management Science at Southampton Business School, University of Southampton (UK).

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