04597nam a2200493Ii 45000010014000000030008000140050017000220060019000390070015000580080041000730200018001140200034001320400031001660500024001970720023002210720016002440800010002602450306002702640056005762640011006323000035006433360026006783370026007043380036007304900057007665000020008235040041008435051296008845201418021805880026035986500027036246500039036516500021036906500056037116500044037676500053038117000032038647000028038967000028039247000027039527760018039798300061039978560045040589781838679651UtOrBLW20251029120124.0m     o  d        cr un|||||||||200320s2020    enk     ob    001 0 eng d  a9781838679651  a9781838679637qelectronic bk.  aUtOrBLWbengerdacUtOrBLW 4aHF5657.4b.N66 2020 7aBUS0000002bisacsh 7aKJG2bicssc  a658.300aNon-financial disclosure and integrated reporting :bpractices and critical issues /cedited by Lucrezia Songini (University of Eastern Piedmont, Italy), Anna Pistoni (University of Insubria, Italy), Pierre Baret (La Rochelle Business School, France), Martin H. Kunc (Southampton Business School, UK). 1aBingley, U.K. :bEmerald Publishing Limited,c2020. 4c©2020  a1 online resource (216 pages).  atextbtxt2rdacontent  acomputerbc2rdamedia  aonline resourcebcr2rdacarrier1 aStudies in managerial and financial accounting ;v34  aIncludes index.  aIncludes bibliographical references.0 aIntroduction : Non-financial disclosure and integrated reporting : practices and critical issues -- Part 1: Key issues and practices in non-financial performance measurement -- 1. Desperately seeking a standard metric for corporate social performance / Marco Masip -- 2. Evolution of non-financial reporting in France : the innovative adaptation of a cognac producer / Pierre Baret and Vincent Helfrich -- 3. The effect of mandatory publication of nonfinancial disclosure in Europe on sustainability reporting quality : first insights about Italian and German companies / Giorgio Mion and Cristian R. Loza Adaui -- Part 2: Key issues and practices in integrated reporting -- 4. Mapping circular economy processes in integrated reporting: a dynamic resource-based approach / Martin Kunc, Federico Barnabè, and Maria Cleofe Giorgino -- 5. Integrated reporting and social disclosure: true love or forced marriage? A multidimensional analysis of a contested concept / Sergio Paternostro -- 6. Tone at top in integrated reporting : the role of non-financial performance / Valentina Beretta, Maria Chiara De Martini, and Sara Trucco -- 7. Integrated reporting quality: an analysis of key determinants / Lucrezia Songini, Anna Pistoni, Francesco Bavagnoli, and Valentina Minutiello -- Conclusion.  aThe financial crisis of 2008 and its economic and social aftermath have highlighted the limits and risks of an increasingly global and embedded economy. Weakening society's trust in organizations and institutions, this has led to calls for new strategic paradigms that focus more on the ethical conduct of organizations. Performance measurement for sustainability and corporate social responsibility (CSR) plays a central role in these new contexts. The landscape of performance measurement and reporting is changing quickly, with calls for more integrated reporting and compulsory non-financial disclosures. Keeping up with those changes is a significant concern of managers in many organizations. Including research on the effectiveness and quality of non-financial disclosure, CSR/sustainability disclosure and Integrated Reporting, this exciting new volume looks to bridge the gaps in environmental, social and financial performance so managers can understand and successfully implement a broader, integrated view of performance measurement and reporting. Aimed at researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.0 aPrint version record. 0aPerformance standards. 0aSocial responsibility of business. 0aBusiness ethics. 0aGlobal Financial Crisis, 2008-2009xSocial aspects. 7aBusiness & EconomicsxGeneral.2bisacsh 7aBusiness ethics & social responsibility.2bicssc1 aSongini, Lucrezia,eeditor.1 aPistoni, Anna,eeditor.1 aBaret, Pierre,eeditor.1 aKunc, Martin,eeditor.  z9781838679644 0aStudies in managerial and financial accounting ;vv. 34.40uhttps://doi.org/10.1108/s1479-3512202034