By Lucrezia Songini,Anna Pistoni,Christian Herzig, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinance, ManagementLanguage(s): EnglishOn sale date: 13.12.2013Street date: 13.12.2013
The function of this ebook is to discover new demanding situations and new customers for sustainability accounting study, and to debate destiny instructions of study. It considers a wide spectrum of alternative theoretical lenses and examine tools, and explores quite a few forms of organizational settings and practices in several countries.
This publication brings jointly articles that ponder major parts of accounting: monetary accounting, auditing and managerial accounting, so one can significantly overview and increase theorizations and methodological functions to the research of all major accounting fields in a sustainability context. It goals to curiosity a rather huge variety of lively researchers professors and practitioners (CPAs and CMAs, managers and bosses, but in addition consultants), either from the accounting box, and from the sustainability and CSR domain names. This publication goals to curiosity researchers and practitioners in accounting, managerial keep an eye on, auditing, CSR/sustainability...
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Additional info for Accounting and Control for Sustainability
Among these mechanisms, sustainability/CSR disclosure has become a prominent phenomenon, consistently with the legitimacy theory and the stakeholder theory. Such theories consider the company as part of an open system where different subjects interact with each other. This system-oriented understanding of the company highlights the role of information and disclosure in the relations among organizations, institutions, individuals, and groups. In particular, legitimacy theory postulates that a company aims to measure and communicate its performance consistently with the expectations of different societal groups in order to (re)gain or maintain its social acceptance and legitimacy.
Whilst Emerald makes every effort to ensure the quality and accuracy of its content, Emerald makes no representation implied or otherwise, as to the chapters’ suitability and application and disclaims any warranties, express or implied, to their use. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library ISBN: 978-1-78052-766-6 ISSN: 1479-3512 (Series) CONTENTS LIST OF CONTRIBUTORS INTRODUCTION PART I: SUSTAINABILITY DISCLOSURE: DETERMINANTS AND PRACTICES CORPORATE SOCIAL RESPONSIBILITY DETERMINANTS: THE RELATION WITH CSR DISCLOSURE Anna Pistoni and Lucrezia Songini DETERMINANTS OF CORPORATE SOCIAL DISCLOSURE THROUGH A MULTI-PERSPECTIVE APPROACH: EVIDENCES FROM THE TARGET COMPANIES OF SOCIALLY RESPONSIBLE FUNDS Francesco Gangi and Carmen Trotta HOW SMEs DISCLOSE THEIR SUSTAINABILITY PERFORMANCE.
WHICH VARIABLES INFLUENCE THE CHOICE OF REPORTING GUIDELINES? Simone Domenico Scagnelli, Laura Corazza and Maurizio Cisi WATER MANAGEMENT AND ACCOUNTING: REMARKS AND NEW INSIGHTS FROM AN ACCOUNTABILITY PERSPECTIVE Silvana Signori and Gerald Avondo Bodino PART II: INTEGRATING SUSTAINABILITY INTO BUSINESS PRACTICE: WHAT IS THE ROLE OF MANAGERIAL CONTROL SYSTEMS AND ACCOUNTANTS? A REVIEW OF THE EMPIRICAL RESEARCH IN MANAGEMENT CONTROL, STRATEGY AND SUSTAINABILITY Nathalie Crutzen and Christian Herzig ENVIRONMENTAL MANAGEMENT ACCOUNTING SYSTEMS: A REVIEW OF THE EVIDENCE AND PROPOSITIONS FOR FUTURE RESEARCH Giovanni Battista Derchi, Michael Burkert and Daniel Oyon THE USE OF CAUSAL MAPPING IN THE DESIGN OF SUSTAINABILITY PERFORMANCE MEASUREMENT SYSTEMS: EVIDENCE FROM NOVO NORDISK Cristiana Parisi IN CONTROL OF SUSTAINABILITY INFORMATION: UNTANGLING THE ROLE OF ACCOUNTANTS Stefan Schaltegger and Dimitar Zvezdov LIST OF CONTRIBUTORS Gerald Avondo Bodino SCAME Parre SpA, Italy Michael Burkert Faculty of Economics and Social Sciences, University of Fribourg, Fribourg, Switzerland Maurizio Cisi Department of Management, University of Torino, Torino, Italy Laura Corazza Department of Management, University of Torino, Torino, Italy Nathalie Crutzen HEC Management School – University of Liege, Liege, Belgium Giovanni Battista Derchi Department of Accounting and Control, HEC Lausanne, Faculty of Business and Economics, University of Lausanne, Lausanne, Switzerland Francesco Gangi Department of Economics, Seconda Università di Napoli, Naples, Italy Christian Herzig Nottingham Business School, Nottingham Trent University, Nottingham, UK Daniel Oyon Department of Accounting and Control, HEC Lausanne, Faculty of Business and Economics, University of Lausanne, Lausanne, Switzerland Cristiana Parisi Copenhagen Business School, Frederiksberg, Denmark Anna Pistoni Deparment of Economics, University of Insubria, Varese, Italy Simone Domenico Scagnelli Department of Management, University of Torino, Torino, Italy Stefan Schaltegger Centre for Sustainability Management (CSM), Leuphana University Lüneburg, Lüneburg, Germany Silvana Signori Department of Management, Economics and Quantitative Methods, University of Bergamo, Bergamo, Italy Lucrezia Songini Department of Economics and Business, Eastern Piedmont University, Novara, Italy Carmen Trotta Department of Economics, Seconda Università di Napoli, Naples, Italy Dimitar Zvezdov Centre for Sustainability Management (CSM), Leuphana University Lüneburg, Lüneburg, Germany INTRODUCTION Sustainability and corporate social responsibility (CSR) refer to a company’s activities which include social and environmental concerns in business operations and various forms of interaction with its stakeholders.