February 10, 2018

New PDF release: Accounting and Control for Sustainability

By Lucrezia Songini,Anna Pistoni,Christian Herzig, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinance, ManagementLanguage(s): EnglishOn sale date: 13.12.2013Street date: 13.12.2013

ISBN-10: 1780527667

ISBN-13: 9781780527666

The function of this publication is to discover new demanding situations and new customers for sustainability accounting examine, and to debate destiny instructions of analysis. It considers a wide spectrum of other theoretical lenses and study tools, and explores a variety of different types of organizational settings and practices in numerous countries.

This publication brings jointly articles that think of major parts of accounting: monetary accounting, auditing and managerial accounting, so one can significantly assessment and strengthen theorizations and methodological purposes to the learn of all major accounting fields in a sustainability context. It goals to curiosity a relatively huge variety of lively researchers professors and practitioners (CPAs and CMAs, managers and bosses, but in addition consultants), either from the accounting box, and from the sustainability and CSR domain names. This booklet goals to curiosity researchers and practitioners in accounting, managerial keep an eye on, auditing, CSR/sustainability...

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Example text

It could be argued that while legitimacy theory is more useful for determining in the short term why a given organization is making particular CSR disclosure, institutional theory is more helpful in the explanation of why given CSR disclosure practices become common in a particular context. Legitimacy theory, with respect to the proactive approach, and stakeholders theory highlight mainly the internal determinants of CSR disclosure, which are related to company’s values, objectives, and strategies; the relevance given to different groups of stakeholders; and issue related to economic rationality, such as company image and risk aversion.

5. Case studies of enterprises which have embedded sustainability among strategic planning and MCSs, and have involved the AFC department in sustainability issues are presented in the book: “Mainstreaming Corporate Responsibility: Cases and Text for Integrating Corporate Responsibility across the Business School Curriculum,” edited by N. C. Smith and G. Lenssen, Wiley, 2009. In particular, see the chapters “Enel: CSR and performance measurement,” by A. Pistoni and L. Songini. REFERENCES Eccles, R.

Aspx. 5. Case studies of enterprises which have embedded sustainability among strategic planning and MCSs, and have involved the AFC department in sustainability issues are presented in the book: “Mainstreaming Corporate Responsibility: Cases and Text for Integrating Corporate Responsibility across the Business School Curriculum,” edited by N. C. Smith and G. Lenssen, Wiley, 2009. In particular, see the chapters “Enel: CSR and performance measurement,” by A. Pistoni and L. Songini. REFERENCES Eccles, R.

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Accounting and Control for Sustainability by Lucrezia Songini,Anna Pistoni,Christian Herzig, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinance, ManagementLanguage(s): EnglishOn sale date: 13.12.2013Street date: 13.12.2013


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