04651nam a22005895i 4500 978-3-031-58449-7 DE-He213 20251030112056.0 cr nn 008mamaa 240523s2024 sz | s |||| 0|eng d 9783031584497 978-3-031-58449-7 10.1007/978-3-031-58449-7 doi HF5681.B2 HG4028.B2 KFCR bicssc BUS001000 bisacsh KFCR thema Mio, Chiara. author. aut http://id.loc.gov/vocabulary/relators/aut 77333 Sustainability Reporting [electronic resource] : Conception, International Approaches and Double Materiality in Action / by Chiara Mio, Marisa Agostini, Francesco Scarpa. 1st ed. 2024. Cham : Springer Nature Switzerland : Imprint: Palgrave Macmillan, 2024. XI, 185 p. 1 illus. online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda Palgrave Studies in Impact Finance, 2662-5113 Chapter 1: INTRODUCTION -- CHAPTER 2. International evolution of non-financial disclosure and sustainability reporting -- CHAPTER 3. Non-financial disclosure and sustainability reporting: a Systematic Literature Review -- CHAPTER 4. Materiality in sustainability reporting -- Chapter 5: CONCLUSION. Future development and directions for sustainability reporting. 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. 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. Financial statements. 60984 Accounting. 57622 Sustainability. 57661 Financial Reporting. 75487 Financial Accounting. 57570 Sustainability. 57661 Agostini, Marisa. author. aut http://id.loc.gov/vocabulary/relators/aut 77334 Scarpa, Francesco. author. aut http://id.loc.gov/vocabulary/relators/aut 77335 SpringerLink (Online service) Springer Nature eBook Printed edition: 9783031584480 Printed edition: 9783031584503 Printed edition: 9783031584510 Palgrave Studies in Impact Finance, 2662-5113 69812 https://doi.org/10.1007/978-3-031-58449-7 ZDB-2-ECF ZDB-2-SXEF 60083 60083