Format:
Online-Ressource (XVIII, 296 p)
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graph. Darst.
Edition:
1. ed.
ISBN:
9781780527673
Series Statement:
Studies in managerial and financial accounting v. 26
Content:
Sustainability performance measurement and communication play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with stakeholders based on trust transparency, and legitimacy. So far, research has generated a sizeable body of insights into sustainability reporting and disclosure practices, but, even though the debate on such issues is quite lively, some relevant aspects have not yet been enough dealt with, such as: the determinants of CSR and sustainability disclos
Note:
Description based upon print version of record
,
Enth. 8 Beitr
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FRONT COVER; ACCOUNTING AND CONTROL FOR SUSTAINABILITY; COPYRIGHT PAGE; CONTENTS; LIST OF CONTRIBUTORS; INTRODUCTION; NOTES; REFERENCES; PART I: SUSTAINABILITY DISCLOSURE: DETERMINANTS AND PRACTICES; CORPORATE SOCIAL RESPONSIBILITY DETERMINANTS: THE RELATION WITH CSR DISCLOSURE; INTRODUCTION; THEORETICAL BACKGROUND; RESEARCH HYPOTHESES; RESEARCH DESIGN; RESULTS; DISCUSSION AND CONCLUSIONS; REFERENCES; DETERMINANTS OF CORPORATE SOCIAL DISCLOSURE THROUGH A MULTI-PERSPECTIVE APPROACH: EVIDENCES FROM THE TARGET COMPANIES OF SOCIALLY RESPONSIBLE FUNDS; INTRODUCTION
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THEORETICAL BACKGROUNDS ON DETERMINANTS OF CSDRESEARCH HYPOTHESES; METHODOLOGY; UNIVARIATE ANALYSIS; MULTIVARIATE ANALYSIS; CONCLUSIONS; NOTES; REFERENCES; APPENDIX; HOW SMEs DISCLOSE THEIR SUSTAINABILITY PERFORMANCE. WHICH VARIABLES INFLUENCE THE CHOICE OF REPORTING GUIDELINES?; INTRODUCTION; LITERATURE REVIEW; THEORETICAL BACKGROUND; RESEARCH METHODOLOGY; FINDINGS AND DISCUSSION; CONCLUSIONS; NOTES; REFERENCES; WATER MANAGEMENT AND ACCOUNTING: REMARKS AND NEW INSIGHTS FROM AN ACCOUNTABILITY PERSPECTIVE; INTRODUCTION; WHY WORRY ABOUT WATER? A COMPANY'S PERSPECTIVE
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BUSINESS RISKS RELATED TO WATERCORPORATE WATER MANAGEMENT; TOWARDS A SHARED WATER ACCOUNTABILITY; GENERAL PURPOSE WATER ACCOUNTING (GPWA); CONCLUSION; NOTES; ACKNOWLEDGEMENTS; NOMENCLATURE; REFERENCES; APPENDIX A: TOWARDS WATER DISCLOSURE: TOOLS AND GUIDELINES; APPENDIX B: WATER ACCOUNTING STATEMENTS; 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; INTRODUCTION; MANAGEMENT CONTROL, STRATEGY AND SUSTAINABILITY; METHODOLOGY; FINDINGS
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SYNTHESIS AND DIRECTIONS FOR FUTURE RESEARCHREFERENCES; APPENDIX 1: SUMMARY OF THE 27 EMPIRICAL STUDIES ON MANAGEMENT CONTROL, STRATEGY AND SUSTAINABILITY; ENVIRONMENTAL MANAGEMENT ACCOUNTING SYSTEMS: A REVIEW OF THE EVIDENCE AND PROPOSITIONS FOR FUTURE RESEARCH; INTRODUCTION; BACKGROUND; LITERATURE REVIEW; RECOMMENDATIONS FOR FUTURE RESEARCH; CONCLUSIONS; REFERENCES; THE USE OF CAUSAL MAPPING IN THE DESIGN OF SUSTAINABILITY PERFORMANCE MEASUREMENT SYSTEMS: EVIDENCE FROM NOVO NORDISK; INTRODUCTION; LITERATURE REVIEW; METHODOLOGY; CASE STUDY AND DATA ANALYSIS; CONCLUSIONS; REFERENCES
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IN CONTROL OF SUSTAINABILITY INFORMATION: UNTANGLING THE ROLE OF ACCOUNTANTSINTRODUCTION; HOW THE ACCOUNTANT CAN CONTRIBUTE TO SUSTAINABILITY MANAGEMENT; DEVELOPING AN EXPLORATORY RESEARCH FRAMEWORK; RESEARCH APPROACH AND DATA; DISCUSSION; CONCLUSIONS; REFERENCES
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Systemvoraussetzungen: Acrobat Reader.
Additional Edition:
ISBN 9781780527666
Additional Edition:
Erscheint auch als Druck-Ausgabe Accounting and control for sustainability Bingley : Emerald, 2013 ISBN 1780527667
Additional Edition:
ISBN 9781780527666
Language:
English
Keywords:
Electronic books
URL:
Volltext
(lizenzpflichtig)
Author information:
Herzig, Christian 1974-
