Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting. In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues. Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.
Autorentext
Pierre Baret is a Professor of Corporate Social Responsibility in Excelia Business School - La Rochelle, France.
Lucrezia Songini is a Professor of Managerial Control Systems at the University of Eastern Piedmont Italy and Professor of Accounting and Control at Bocconi School of Management, Italy.
Anna Pistoni is an Associate Professor of Managerial Control Systems at Insubria University, Varese and Adjunct Professor of Managerial Accounting at Bocconi School of Management, Italy.
Inhalt
Introduction
Pierre Baret, Lucrezia Songini and Anna Pistoni
Part 1
Chapter 1: The CARE model: a response to the stakes and pitfalls of comprehensive accounting tools?
Pierre Baret and Alexandre Rambaud
Chapter 2: Implementing the CARE model beyond the neo-classical postulates
Clément Carn
Chapter 3: Taking social issues into account in financial information systems,
the case of mental health.
Jean-Christophe Vuattoux
Part 2
Chapter 4: Integrated Reporting: its spread in EU Territories ten years after the founding of the IIRC
Nicola Paolicelli
Chapter 5: The determinants of Integrated Report quality: Evidences from an empirical analysis
Lucrezia Songini , Anna Pistoni and Francesco Bavagnoli
Chapter 6: Discovering the connectivity of information in Integrating Reporting: an exploratory data analysis
Federico Barnabè, Enrico Supino and Maria Cleofe Giorgino
Part 3
Chapter 7: Exploring Environmental Management Control in Proactive Firms: Theory and Practice
Angèle Renaud
Chapter 8: Towards a (Humble) Standard Social Value Metric?
Marco Masip
Chapter 9: Appropriation of Environmental Management Tools By Companies: Explaining the Implementation Gap
Nabila Iken and Franck Aggeri
Chapter 10: The paradoxes of CSR instrumentation: making CSR a lever for organizational learning
Amaury Grimand
Conclusion
Pierre Baret, Lucrezia Songini and Anna Pistoni