Abstract
This chapter, based on the comprehension of relevant literature and evidences from business practices, highlights the impacts of sustainability on three areas related to traditional measurement and reporting practices:
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1.
Finance and investments;
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2.
Stakeholders communication and engagement;
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3.
Internal measurement and management systems.
The impact above mentioned appears relevant, and implications are therefore discussed.
Measurement is the base of management; reporting is the base of communication. This paper explores how the topic of sustainability if affecting traditional business activities in terms of measurement and reporting practices. Perspectives investigated include: finance and investments, stakeholders communication and engagement, internal measurement and management systems. Emerging frameworks related to these perspectives are presented and discussed. The picture that appears is a strong impact of the sustainability topic, and a significant evolution of the traditional performance measurement and reporting practice.
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Taticchi, P. (2013). Sustainability Measurement and Reporting: Impacts on Finance, Stakeholders Communication and Internal Measurement Practices. In: Taticchi, P., Carbone, P., Albino, V. (eds) Corporate Sustainability. CSR, Sustainability, Ethics & Governance. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-37018-2_10
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DOI: https://doi.org/10.1007/978-3-642-37018-2_10
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