6533b825fe1ef96bd1281f35

RESEARCH PRODUCT

Integrated Sustainability Reports

Massimo CostaGiuseppe Valenza

subject

business.industryBest practice05 social sciencesEnvironmental resource management06 humanities and the arts0603 philosophy ethics and religionSettore SECS-P/07 - Economia Aziendale0502 economics and businessSustainabilityEnvironmental science060301 applied ethicsbusinessEnvironmental planning050203 business & managementCSR Sustainability Environment Social Reports Environmental Reports Integrated Reports

description

Disclosure of corporate social and environmental sustainability, resumed in ‘sustainability reports', have occupied most of the attention of accounting thought and practice over the last few decades. Evaluation of ecological footprint and social sensitiveness is becoming relevant also for the investors. The chapter presents institutional disclosure concerning social, environmental, and integrated (financial, social and environmental) issues in a threefold perspective. The first is a historical one: after some definitions the birth and development of sustainability reports are presented to the reader. The second is a theoretical one: a paradigm or framework is developed for including what various experiences and literature have supplied until nowadays. The third is an empirical one presenting the main sustainability scoring criteria mostly used today, and an empirical survey on the car industry. Some concluding notes follow from the comparison of the aforementioned perspectives.

yearjournalcountryeditionlanguage
2017-01-01
https://doi.org/10.4018/978-1-5225-2075-7.ch003