Enhancing Sustainability Through Non-Financial Reporting

Enhancing Sustainability Through Non-Financial Reporting

Albertina Monteiro, Ana Pinto Borges, Elvira Vieira
Projected Release Date: October, 2023|Copyright: © 2024 |Pages: 330
DOI: 10.4018/978-1-6684-9076-1
ISBN13: 9781668490761|ISBN10: 1668490765|EISBN13: 9781668490785
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Description & Coverage
Description:

The issue of sustainability has become increasingly important at a global level, prompting governments, international organizations, and private and public organizations to seek ways to contribute to sustainable development. However, the lack of accountability and transparency in organizations has made it difficult to identify, measure, and disclose their sustainable practices and impacts. Additionally, there is a lack of consensus on the determinants and impacts of the extent and quality of non-financial information reporting.

Enhancing Sustainability Through Non-Financial Reporting is a book edited by Albertina Monteiro, Ana Pinto Borges, and Elvira Vieira that offers a comprehensive analysis of the relationship between sustainability/ Environmental, Social and Governance (ESG) practices and reporting, and the accounting, finance, and management fields. The book provides a high-quality vehicle for the dissemination of new knowledge and tendencies, using both qualitative and quantitative methods. It welcomes and encourages articles from both academics and practitioners, with empirical and theoretical articles accepted to reach various audiences and a diversity of topics. The book aims to better understand the contributions of organizations to sustainable development, the level, determinates, and impacts of non-financial information reporting, the impact of sustainability reporting standards on the extent and quality of non-financial reporting, and the role and challenges of accounting, finance, management, and auditing. It is an essential resource for academics and practitioners in accounting, finance, and management, as well as other interested groups and individuals seeking to enhance sustainability through non-financial reporting.

Coverage:

The many academic areas covered in this publication include, but are not limited to:

  • Accounting And Performance Evaluation
  • Behavioral Accounting And Finance
  • Challenges For Sustainability Reporting Standard-Setting Bodies
  • Contributions For Sustainable Development Goals
  • Corporate Governance
  • Corporate Social Responsibility Practices And Reporting
  • Environmental And Social Accounting
  • Ethics, Accountability And Transparency
  • Management Accounting And Auditing
  • Non-Financial Information
  • Non-Financial Reporting Today And In The Future
  • Regulation, Standards And Supervision Of Non-Financial Information
  • Role And Challenges For Management Accounting And Auditing
  • Role And Challenges For Organizations Management, Finances And Accounting
  • Sustainable Finance Strategies
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