Abstract
As we have mentioned before, especially in these times of financial crisis, the processes of corporate measurement and accounting have partially shown that they are not totally able to consider all the operations, particularly those ones which aim at giving an account of actions of solidarity promoted by the enterprise on an international level.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Baldarelli, M. G. (2010). Voce: “Turismo sostenibile”. In Dizionario Ecosphera, direttori scientific Eldredge Niles e Pievani Telmo. Torino: UTET.
Bebbinghton, J. (2007). Accounting for sustainable development performance. Oxford: CIMA.
Brundtland Report. (1987). Report of the world commission on environment and development: Our common future. www.un-documents.net/our-common-future.pdf
Burrit, R., & Shaltegger, S. (2001). Eco-efficiency in corporate budgeting. Luenenburg: Center for Sustainability Management.
Busco, C., Frigo, M. L., Riccaboni, A., & Quattrone, P. (Eds.). (2013). Integrated reporting. Concepts and cases that redefine corporate accountability. Cham: Springer International.
Catturi, G. (1992). Cultura aziendale e strumenti per il controllo della gestione. In Banca Toscana Studi e Informazioni, No. 4.
Catturi, G. (1993). Sul contenuto scientifico dell’ ecologia aziendale, Scritti in onore di Carlo Masini (Tomo I, pp. 559–581). Milano: EGEA.
Catturi, G. (Ed.). (2004). La determinazione del “valore creato” (Vol. II)Padova: CEDAM.
Cavicchi, P., Dalledonne, A., Durand, C., & Pezzuto, G. (2003). Responsabilità sociale ed ambientale dell’impresa. Milano: IPSOA.
Cisi, M. (2003). Il bilancio ambientale. Torino: Giappichelli.
De Simone, L. D., & Popoff, F. (2000). Eco-efficiency. The business link to sustainable development. Cambridge: The MIT Press [1st ed: 1997].
Donato, F. (1998). L’esigenza di misurare le performance ambientali in un’ottica economico-aziendale. Rivista Italiana di Ragioneria e di Economia aziendale, 1–2(1), 41–55. (Anno: 1998).
Eccles, R. G., & Krzus, M. P. (2010). One report: Integrated reporting for a sustainable strategy. New York: Wiley.
Fadey, H., & Yamey, B. S. (Eds.). (1974). Debits, credits, finance and profits (pp. 131–141)London: Sweat and Maxwell.
Gray, R. U. (2000). Current developments and trends in social and environmental auditing, reporting and attestation: A personal perspective. University of Glasgow Publication, Department of Accounting and Finance.
Gray, R., Owen, D., & Adams, C. (2000). Accounting and accountability. Harlow: Prentice Hall Europe.
Gray, R. U., Adams, C., & Owen, D. (2014). Accountability, social responsibility and sustainability. Accounting for society and environment. London: Pearson.
Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability. Hemel Henpstead: Prentice Hall.
Marchi, L. (a cura di). (2014). Introduzione all’economia aziendale (9th ed.). Torino: Giappichelli.
Matacena, A. (1984). Impresa e ambiente. Bologna: CLUEG.
Matacena, A. (2005). Responsabilità sociale d’impresa: momenti interpretativi, Non Profit, N° 1.
Mathews, M. R. (1997). Twenty-five years of social and environmental accounting research: Is there a silver jubilee to celebrate? Accounting, Auditing & Accountability Journal, 10(4), 481–531.
Mio, C. (2002). Il Budget ambientale. Programmazione e controllo della variabile ambientale. Milano: EGEA.
Miolo Vitali, P. (1978). Problemi ecologici nella gestione delle aziende. Milano: Giuffrè.
Paris, A. (2003). Il ruolo del rendiconto “etico-ambientale” nel sistema della comunicazione aziendale. Padova: CEDAM.
Paternostro, S. (2012). L’accountability nell’azienda integrale. Prime riflessioni sulla valenza informativa del bilancio integrato. Roma: Aracne.
Porter, M. E., & Van Der Linde, C. (1995). Green and competitive: Ending the stalemate. Harward Business Review, September–October.
Rusconi, G. (1988). Il bilancio sociale dell’impresa. Problemi e prospettive. Milano: Giuffrè.
Rusconi, G. (2002) Impresa, accountability e bilancio sociale. In Luciano Hinna(et al.). Il bilancio sociale, Milano, Il Sole24ore (pp. 229–268).
Sethi, P. S. (2003). Globalization and the good corporation: A need for proactive co-existence. Journal of Business Ethics, 4, 21–31.
Shrivastava, P. (1995). The role of corporations in achieving ecological sustainability. The Academy of Management Review, 20(4)936–960.
Zadeck, S. (1998). Balancing performance, ethics, and accountability. Journal of Business Ethics, 17, 1421–1441.
Author information
Authors and Affiliations
Rights and permissions
Copyright information
© 2017 Springer International Publishing AG
About this chapter
Cite this chapter
Baldarelli, MG. (2017). Measurement and Communication of Environmental Variable. In: Environmental Accounting and Reporting. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-50918-1_3
Download citation
DOI: https://doi.org/10.1007/978-3-319-50918-1_3
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-50916-7
Online ISBN: 978-3-319-50918-1
eBook Packages: Business and ManagementBusiness and Management (R0)