Skip to main content
Erschienen in:
Buchtitelbild

2020 | OriginalPaper | Buchkapitel

1. Introduction

verfasst von : Laura Bini, Marco Bellucci

Erschienen in: Integrated Sustainability Reporting

Verlag: Springer International Publishing

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

Over the last two decades, sustainability reporting has gained prominence worldwide because of increased stakeholder demand for greater transparency. There has also been a substantial increase in research devoted to social and environmental accounting topics (Kolk 2004; Adams and McNicholas 2007; Manetti 2011; Gray 2010; Bini et al. 2018; De Villiers et al. 2014).

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Technik"

Online-Abonnement

Mit Springer Professional "Technik" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 390 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Maschinenbau + Werkstoffe




 

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Literatur
Zurück zum Zitat AccountAbility. (2008). AA1000 AccountAbility Principles Standard 2008. AccountAbility. (2008). AA1000 AccountAbility Principles Standard 2008.
Zurück zum Zitat Adams, C. A., & McNicholas, P. (2007). Making a difference: Sustainability reporting, accountability and organisational change. Accounting, Auditing & Accountability Journal, 20(3), 382–402.CrossRef Adams, C. A., & McNicholas, P. (2007). Making a difference: Sustainability reporting, accountability and organisational change. Accounting, Auditing & Accountability Journal, 20(3), 382–402.CrossRef
Zurück zum Zitat Aras, G., & Crowther, D. (2009). Corporate sustainability reporting: a study in disingenuity? Journal of Business Ethics, 87(1), 279.CrossRef Aras, G., & Crowther, D. (2009). Corporate sustainability reporting: a study in disingenuity? Journal of Business Ethics, 87(1), 279.CrossRef
Zurück zum Zitat Beattie, V., & Smith, S. J. (2013). Value creation and business models: refocusing the intellectual capital debate. The British Accounting Review, 45(4), 243–254. Beattie, V., & Smith, S. J. (2013). Value creation and business models: refocusing the intellectual capital debate. The British Accounting Review, 45(4), 243–254.
Zurück zum Zitat Bini, L., Dainelli, F., Giunta, F., & Simoni, L. (2019). Are non-financial KPIs in annual reports really “key”? An investigation of company discosure and analyst reports in the UK. ICAS. Bini, L., Dainelli, F., Giunta, F., & Simoni, L. (2019). Are non-financial KPIs in annual reports really “key”? An investigation of company discosure and analyst reports in the UK. ICAS.
Zurück zum Zitat Bini, L., Dainelli, F., & Giunta, F. (2016). Business model disclosure in the Strategic Report. Journal of Intellectual Capital., 17(1), 83–102.CrossRef Bini, L., Dainelli, F., & Giunta, F. (2016). Business model disclosure in the Strategic Report. Journal of Intellectual Capital., 17(1), 83–102.CrossRef
Zurück zum Zitat Bukh, P. N., Nielsen, C., Gormsen, P., & Mouritsen, J. (2005). Disclosure of information on intellectual capital in Danish IPO prospectuses. Accounting, Auditing & Accountability Journal, 18(6), 713–732.CrossRef Bukh, P. N., Nielsen, C., Gormsen, P., & Mouritsen, J. (2005). Disclosure of information on intellectual capital in Danish IPO prospectuses. Accounting, Auditing & Accountability Journal, 18(6), 713–732.CrossRef
Zurück zum Zitat Crowther, D. (2012). A social critique of corporate reporting. In D. Crowther, Semiotics and web-based integrated reporting. Edition 2 reprint, London: Routledge. Crowther, D. (2012). A social critique of corporate reporting. In D. Crowther, Semiotics and web-based integrated reporting. Edition 2 reprint, London: Routledge.
Zurück zum Zitat Durden, C. (2008). Towards a socially responsible management control system. Accounting, Auditing and Accountability Journal, 21(5), 671–694.CrossRef Durden, C. (2008). Towards a socially responsible management control system. Accounting, Auditing and Accountability Journal, 21(5), 671–694.CrossRef
Zurück zum Zitat Gilmore, C. G., & Willmott, H. (1992). Company law and financial reporting: a sociological history of the UK experience. Accounting and the Law, 159–191. Gilmore, C. G., & Willmott, H. (1992). Company law and financial reporting: a sociological history of the UK experience. Accounting and the Law, 159–191.
Zurück zum Zitat Global Reporting Initiative. (2016). Consolidated set of GRI sustainability reporting standards 2016: Global Reporting Initatitive. Global Reporting Initiative. (2016). Consolidated set of GRI sustainability reporting standards 2016: Global Reporting Initatitive.
Zurück zum Zitat Gond, J. P., Grubnic, S., Herzig, C., & Moon, J. (2012). Configuring management control systems: Theorizing the integration of strategy and sustainability. Management Accounting Research, 23(3), 205–223.CrossRef Gond, J. P., Grubnic, S., Herzig, C., & Moon, J. (2012). Configuring management control systems: Theorizing the integration of strategy and sustainability. Management Accounting Research, 23(3), 205–223.CrossRef
Zurück zum Zitat Gray, R., & Milne, M. (2002). Sustainability reporting: who’s kidding whom? Chartered Accountants Journal of New Zealand, 81(6), 66–70. Gray, R., & Milne, M. (2002). Sustainability reporting: who’s kidding whom? Chartered Accountants Journal of New Zealand, 81(6), 66–70.
Zurück zum Zitat Gray, R., Owen, D., & Adams, C. (1996). Accounting & accountability: changes and challenges in corporate social and environmental reporting. Prentice Hall. Gray, R., Owen, D., & Adams, C. (1996). Accounting & accountability: changes and challenges in corporate social and environmental reporting. Prentice Hall.
Zurück zum Zitat Greer, J., & Bruno, K. (1996). Greenwash: The reality behind corporate environmentalism. New York: Apex Press. Greer, J., & Bruno, K. (1996). Greenwash: The reality behind corporate environmentalism. New York: Apex Press.
Zurück zum Zitat IIRC. (2013). The international < IR > framework: IIRC. IIRC. (2013). The international < IR > framework: IIRC.
Zurück zum Zitat KPMG. (2013). The KPMG Survey of Corporate Responsibility Reporting 2013. Retrieved from Netherlands. KPMG. (2013). The KPMG Survey of Corporate Responsibility Reporting 2013. Retrieved from Netherlands.
Zurück zum Zitat KPMG. (2015). Currents of change: The KPMG Survey of Corporate Responsibility Reporting 2015. Retrieved from Netherlands. KPMG. (2015). Currents of change: The KPMG Survey of Corporate Responsibility Reporting 2015. Retrieved from Netherlands.
Zurück zum Zitat Manetti, G. (2011). The quality of stakeholder engagement in sustainability reporting: empirical evidence and critical points. Corporate Social Responsibility and Environmental Management, 18(2), 110–122.CrossRef Manetti, G. (2011). The quality of stakeholder engagement in sustainability reporting: empirical evidence and critical points. Corporate Social Responsibility and Environmental Management, 18(2), 110–122.CrossRef
Zurück zum Zitat Michelon, G., & Parbonetti, A. (2012). The effect of corporate governance on sustainability disclosure. Journal of Management and Governance, 16(3), 477–509.CrossRef Michelon, G., & Parbonetti, A. (2012). The effect of corporate governance on sustainability disclosure. Journal of Management and Governance, 16(3), 477–509.CrossRef
Zurück zum Zitat Mouritsen, J., Larsen, H. T., & Bukh, P. N. (2001). Intellectual capital and the ‘capable firm’: narrating, visualising and numbering for managing knowledge. Accounting, Organizations and Society, 26(7–8), 735–762.CrossRef Mouritsen, J., Larsen, H. T., & Bukh, P. N. (2001). Intellectual capital and the ‘capable firm’: narrating, visualising and numbering for managing knowledge. Accounting, Organizations and Society, 26(7–8), 735–762.CrossRef
Zurück zum Zitat Norman, W., & MacDonald, C. (2004). Getting to the bottom of “triple bottom line. Business Ethics Quarterly, 14(2), 243–262.CrossRef Norman, W., & MacDonald, C. (2004). Getting to the bottom of “triple bottom line. Business Ethics Quarterly, 14(2), 243–262.CrossRef
Zurück zum Zitat Schaltegger, S., Lüdeke-Freund, F., & Hansen, E. G. (2012). Business cases for sustainability: the role of business model innovation for corporate sustainability. International Journal of Innovation and Sustainable Development, 6(2), 95–119.CrossRef Schaltegger, S., Lüdeke-Freund, F., & Hansen, E. G. (2012). Business cases for sustainability: the role of business model innovation for corporate sustainability. International Journal of Innovation and Sustainable Development, 6(2), 95–119.CrossRef
Zurück zum Zitat Sridhar, K., & Jones, G. (2013). The three fundamental criticisms of the Triple Bottom Line approach: An empirical study to link sustainability reports in companies based in the Asia-Pacific region and TBL shortcomings. Asian Journal of Business Ethics, 2(1), 91–111.CrossRef Sridhar, K., & Jones, G. (2013). The three fundamental criticisms of the Triple Bottom Line approach: An empirical study to link sustainability reports in companies based in the Asia-Pacific region and TBL shortcomings. Asian Journal of Business Ethics, 2(1), 91–111.CrossRef
Zurück zum Zitat Stubbs, W., & Cocklin, C. (2008). Conceptualizing a ‘Sustainability Business Model’. Organization & Environment, 21(2), 103–127.CrossRef Stubbs, W., & Cocklin, C. (2008). Conceptualizing a ‘Sustainability Business Model’. Organization & Environment, 21(2), 103–127.CrossRef
Metadaten
Titel
Introduction
verfasst von
Laura Bini
Marco Bellucci
Copyright-Jahr
2020
DOI
https://doi.org/10.1007/978-3-030-24954-0_1

Premium Partner