Sustainability Reporting: Conception, International Approaches and Double Materiality in Action
暫譯: 可持續性報告：概念、國際方法與雙重重要性實踐
Mio, Chiara, Agostini, Marisa, Scarpa, Francesco
- 出版商: Palgrave MacMillan
- 出版日期: 2024-05-24
- 售價: $2,240
- 貴賓價: 9.5 折 $2,128
- 語言: 英文
- 頁數: 185
- 裝訂: Hardcover - also called cloth, retail trade, or trade
- ISBN: 3031584481
- ISBN-13: 9783031584480
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相關分類:
管理與領導 Management-leadership
無法訂購
商品描述
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.
商品描述(中文翻譯)
本書全面探討了可持續性報告和非財務披露的演變，從三個角度進行分析：監管、文獻和實證。首先，本書討論了各種框架和標準、規範性來源以及旨在促進和標準化國際層面可持續性報告的監管倡議。其次，本書對可持續性報告和非財務披露的學術文獻進行了系統性的回顧。第三，本書檢視了可持續性報告中的重要性（materiality）概念，並提供了全球範圍內可持續性報告中重要性披露的數量和質量的實證分析。本書最後討論了可持續性報告研究和實踐的未來發展方向，對於對可持續性、企業報告和企業財務交集感興趣的學者、實務工作者和學生具有重要意義。
作者簡介
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.
作者簡介(中文翻譯)
Chiara Mio 是義大利威尼斯卡福斯卡里大學（Ca' Foscari University of Venice）管理學院的會計與可持續性報告全職教授。她於2014年至2022年擔任法國農業信貸銀行（Crédit Agricole FriulAdria）董事長，成為義大利第一位擔任商業銀行董事長的女性。
Marisa Agostini 是義大利威尼斯卡福斯卡里大學（Ca' Foscari University of Venice）管理學院的會計與企業報告副教授，自2009年以來一直教授會計。她於2012年獲得商業博士學位，並在美國德克薩斯州奧斯汀的麥克科姆斯商學院（McCombs School of Business）進行了研究。
Francesco Scarpa 是義大利威尼斯卡福斯卡里大學（Ca' Foscari University of Venice）管理學院的會計與可持續性報告助理教授。他於2021年在貝爾加莫大學（University of Bergamo）獲得商業與法律博士學位，並在英國巴斯大學（University of Bath）管理學院進行了訪問研究。
