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Accounting, Accountability and Society

Trends and Perspectives in Reporting, Management and Governance for Sustainability

Editors:

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  • Provides a diverse and up-to-date representation of the field of social and environmental accounting and reporting

  • Presents a wide range of case studies drawn from corporate practices in a variety of business sectors

  • Addresses the debate on the costs and benefits of social, environmental reporting and the practical challenges involved

Part of the book series: CSR, Sustainability, Ethics & Governance (CSEG)

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USD 129.00
Price excludes VAT (USA)
  • ISBN: 978-3-030-41142-8
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  • Readable on all devices
  • Own it forever
  • Exclusive offer for individuals only
  • Tax calculation will be finalised during checkout
Softcover Book
USD 169.99
Price excludes VAT (USA)
Hardcover Book
USD 169.99
Price excludes VAT (USA)

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Table of contents (14 chapters)

  1. Front Matter

    Pages i-xv
  2. Sustainability Accounting and Accountability

    1. Front Matter

      Pages 1-1
    2. The Management Process Underpinning the Non-financial Reporting: A Case Study of a Listed Italian Company

      • Annalisa Sentuti, Francesca Sgrò, Gail Denisse Chamochumbi Diaz, Federica Palazzi, Massimo Ciambotti
      Pages 19-42
    3. Ethics, Social Responsibility and Tax Aggressiveness. Can a Code of Ethics Absolve a Company?

      • Francesca Maria Cesaroni, Mara Del Baldo, Francesca Stradini
      Pages 61-79
    4. Accounting for Sustainability—Could Cost Accounting Be the Right Tool?

      • Franco Ernesto Rubino, Stefania Veltri
      Pages 81-91
  3. CSR and External Communication

    1. Front Matter

      Pages 93-93
    2. Mandatory Disclosure of Non-financial Information: A Structured Literature Review

      • Fabio Fortuna, Silvia Testarmata, Silvia Sergiacomi, Mirella Ciaburri
      Pages 95-128
    3. CSR and Greenwashing: A Matter of Perception in the Search of Legitimacy

      • Federica Balluchi, Arianna Lazzini, Riccardo Torelli
      Pages 151-166
  4. Empirical Analysis of CSR Reports

    1. Front Matter

      Pages 189-189
    2. Can Graphs in Sustainability Reports Actually Manage Impressions? An Analysis from the Investors’ Perspective

      • Caterina Pesci, Luca Fornaciari, Alice Medioli, Silvia Triani, Teerooven Soobaroyen
      Pages 225-243
    3. Review and Reflections

      • Jesse Dillard
      Pages 267-280
  5. Correction to: Ethics, Social Responsibility and Tax Aggressiveness. Can a Code of Ethics Absolve a Company?

    • Francesca Maria Cesaroni, Mara Del Baldo, Francesca Stradini
    Pages C1-C1

About this book

This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.

 

Keywords

  • Non-financial Reporting
  • ESG Information
  • Integrated Reporting
  • Greenwashing
  • Critical and Emancipatory Accounting
  • CSR and Tax Avoidance
  • Assurance on Sustainability Disclosure
  • Case Studies
  • corporate social responsibility

Editors and Affiliations

  • Department of Economics, Society and Politics, University of Urbino Carlo Bo, Urbino, Italy

    Mara Del Baldo, Massimo Ciambotti

  • School of Accounting and Commercial Law, Victoria University of Wellington, Wellington, New Zealand

    Jesse Dillard

  • Department of Management, University of Bologna, Rimini, Italy

    Maria-Gabriella Baldarelli

About the editors

Mara Del Baldo is an associate professor of financial accounting, economics of sustainability and accountability at Urbino University, Italy. Her main research interests include entrepreneurship and small business, CSR and business ethics, financial and integrated reporting, social and environmental accounting and reporting,  gender accounting and accounting history. She is a member of several Italian and international scientific associations (AIDEA, SIDREA and SISR; the European Council for Small Business;  the GBS – Italian Group for Social Reporting; the OIBR-Italian Institute for Business Reporting;  the European Business Ethics Network; the SPES Institute (Spirituality in Economics and Society, Leuven), the Global Corporate Governance Institute, USA and the CSEAR, Center for Social and Environmental Accounting Research). She serves as a board member and a reviewer of several international journals. 

Jesse Dillard served on the faculties of Ohio State University, University of New Mexico, University of Central Florida, Portland State University (USA)and Queen’s University Belfast, Northern Ireland. In addition to being an Emeritus Professor at Portland State University, USA, he holds appointments at Victoria University in Wellington, New Zealand, and the University of Central Florida. His teaching and research interests include the ethical and public interest implications of administrative and information technologies particularly as they affect social and environmental sustainability and accountability. He is currently a member of the governing board for the Centre for Social and Environmental Accounting Research, University of St Andrews, Scotland.

 

Maria-Gabriella Baldarelli is an Associate Professor of accounting, at the University of Bologna, Italy. She is a CAST board member and was a SIDREA board member until 2018. She was a Visiting Professor at the University of Elbasan, Albania; State University of Tirana, Albania; La Trobe University Melbourne, Australia; University of Pula, Croatia; University of Vlore, Albania; the New Bulgarian University of Sofia, Bulgaria,; University of Sao Paulo, Brazil; University of Diocese of Buia, Cameroon. Her research interests include accountability and gambling enterprises, CSR, ethical, social and environmental accounting and accountability, gender accounting and accounting history.

 

Massimo Ciambotti is a Full Professor of management accounting in the Department of Economics, Society and Politics and Vice-Rector of Urbino University, Italy. He was the Dean of the Faculty of Economics at the same university in the period 2009–2012 and President of Association for the Study of Small Firms (ASPI). His teaching and research experience ranges from cross-cultural management to business information systems to strategy and management control to cover the field of knowledge management and intellectual capital. Moreover, he has worked in these areas as a private consultant, especially in the world of small- and medium-sized firms.



Bibliographic Information

  • Book Title: Accounting, Accountability and Society

  • Book Subtitle: Trends and Perspectives in Reporting, Management and Governance for Sustainability

  • Editors: Mara Del Baldo, Jesse Dillard, Maria-Gabriella Baldarelli, Massimo Ciambotti

  • Series Title: CSR, Sustainability, Ethics & Governance

  • DOI: https://doi.org/10.1007/978-3-030-41142-8

  • Publisher: Springer Cham

  • eBook Packages: Business and Management, Business and Management (R0)

  • Copyright Information: Springer Nature Switzerland AG 2020

  • Hardcover ISBN: 978-3-030-41141-1

  • Softcover ISBN: 978-3-030-41144-2

  • eBook ISBN: 978-3-030-41142-8

  • Series ISSN: 2196-7075

  • Series E-ISSN: 2196-7083

  • Edition Number: 1

  • Number of Pages: XV, 280

  • Number of Illustrations: 9 b/w illustrations, 11 illustrations in colour

  • Topics: Business Ethics, Financial Accounting, Corporate Governance

Buying options

eBook
USD 129.00
Price excludes VAT (USA)
  • ISBN: 978-3-030-41142-8
  • Instant PDF download
  • Readable on all devices
  • Own it forever
  • Exclusive offer for individuals only
  • Tax calculation will be finalised during checkout
Softcover Book
USD 169.99
Price excludes VAT (USA)
Hardcover Book
USD 169.99
Price excludes VAT (USA)