Overview

Understanding the dynamic landscape of voluntary business reporting is crucial for navigating the evolving complexities of accounting practices, towards achieving a more sustainable and equitable world. This book provides a comprehensive exploration of the evolution and revolutions happening within the field of voluntary business reporting. The book begins by tracing the development of voluntary business reporting to the present day, examining the motivations behind voluntary reporting practices, including agency theory, stakeholder theory, and institutional perspectives. It offers a thorough overview of voluntary business reporting, its evolution in the business world, and its increasing relevance for disclosing nonfinancial information alongside – and often integrated with – financial information. Through empirical insights and case studies, the book uncovers instances where voluntary reporting diverges from traditional theories, highlighting factors such as chance discoveries and power struggles. Furthermore, it analyzes three revolutions characterizing voluntary reporting: (1) the mandatorization (i.e., the slow yet steady process of codification and regulation), (2) the broadening scope towards a multi-stakeholder perspective, and (3) the harmonization and integration of voluntary reporting standards and frameworks. It concludes by reflecting on the unresolved issues and challenges facing the field, emphasizing the need for ongoing research and critical reflection to advance the practice of voluntary reporting in alignment with broader societal goals. With a focus on the implications of voluntary reporting for stakeholders, businesses, and regulatory bodies, the book equips readers with actionable insights. It caters primarily to accounting and business reporting scholars. Additionally, it serves as a valuable resource for students in related disciplines and business reporting practitioners seeking insights into evolving trends and future developments in voluntary reporting practices.

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9781032895383

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Giacomo Pigatto is Assistant Professor in Business Administration at the Institute of Management, Sant’Anna School of Advanced Studies, Pisa, Italy.

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