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Accounting for Sustainability

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Integrated Sustainability Reporting

Abstract

This chapter discusses the concept of sustainability and sustainable development, the potential role of enterprises in sustainability, and a framework for sustainability reporting. This section of the volume also analyzes the motivations for sustainability reporting from the perspective of both regulatory frameworks on non-financial disclosure and theories underlying voluntary social and environmental reporting, and the main guidelines—with particular reference to the Global Reporting Initiative and the Integrated Reporting Frameworks—that can support the construction of either a sustainability report or an integrated report.

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  1. Department of Economics and Management, University of Florence, Firenze, Italy

    Laura Bini

  2. Department of Economics and Management, University of Florence, Firenze, Italy

    Marco Bellucci

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Bini, L., Bellucci, M. (2020). Accounting for Sustainability. In: Integrated Sustainability Reporting. Springer, Cham. https://doi.org/10.1007/978-3-030-24954-0_2

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