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020 _a9783031584497
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024 7 _a10.1007/978-3-031-58449-7
_2doi
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050 4 _aHG4028.B2
072 7 _aKFCR
_2bicssc
072 7 _aBUS001000
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100 1 _aMio, Chiara.
_eauthor.
_4aut
_4http://id.loc.gov/vocabulary/relators/aut
_977333
245 1 0 _aSustainability Reporting
_h[electronic resource] :
_bConception, International Approaches and Double Materiality in Action /
_cby Chiara Mio, Marisa Agostini, Francesco Scarpa.
250 _a1st ed. 2024.
264 1 _aCham :
_bSpringer Nature Switzerland :
_bImprint: Palgrave Macmillan,
_c2024.
300 _aXI, 185 p. 1 illus.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
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490 1 _aPalgrave Studies in Impact Finance,
_x2662-5113
505 0 _aChapter 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.
520 _aThe 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.
650 0 _aFinancial statements.
_960984
650 0 _aAccounting.
_957622
650 0 _aSustainability.
_957661
650 1 4 _aFinancial Reporting.
_975487
650 2 4 _aFinancial Accounting.
_957570
650 2 4 _aSustainability.
_957661
700 1 _aAgostini, Marisa.
_eauthor.
_4aut
_4http://id.loc.gov/vocabulary/relators/aut
_977334
700 1 _aScarpa, Francesco.
_eauthor.
_4aut
_4http://id.loc.gov/vocabulary/relators/aut
_977335
710 2 _aSpringerLink (Online service)
773 0 _tSpringer Nature eBook
776 0 8 _iPrinted edition:
_z9783031584480
776 0 8 _iPrinted edition:
_z9783031584503
776 0 8 _iPrinted edition:
_z9783031584510
830 0 _aPalgrave Studies in Impact Finance,
_x2662-5113
_969812
856 4 0 _uhttps://doi.org/10.1007/978-3-031-58449-7
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