Titlebook: Environmental Accounting and Reporting; Theory and Practice Maria-Gabriella Baldarelli,Mara Del Baldo,Ninel Ne Book 2017 Springer Internati

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978-3-319-84521-0Springer International Publishing AG 2017

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Environmental Accounting and Reporting978-3-319-50918-1Series ISSN 2196-7075 Series E-ISSN 2196-7083

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Toward the Future Perspectives of Business Integrated Measurement and Communication, both in terms of academic researches and management applications, on which the scholars who contribute to the development of the Social and Environmental Accounting Research (SEAR) have been confronted in the recent years. This frontier marks the transition from the financial reporting system to th

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Some Tools and Standards for Reporting,000; Accountability model 1000, Q-RES project, Copenhagen Charter) and product standards (Bagnoli 2010). The latter include the GRI model; the GBS model, which is the subject of this chapter; the unified standard ABI/IBS; the Federcasse model; and the Italian Ministry of Labor and Social Policy (CSR

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Case Studies and Best Practices,ated report. It is also part of the panel of companies that have adopted the Global Report and that participate in the pilot program launched by the International Integrated Reporting Council (IIRC). The main research questions which oriented the empirical study are the following: Why does a company

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Case Studies and Best Practices: Reading the SGR Sustainability Reporting in Italy and in Bulgaria otable analogy between “Old Institutional Economics” (Commons 1934) and Business Economics (Zappa 1957; Masini 1982; Ceccherelli 1964; Costa and Ramus 2012), as it considers the non-written rules to be of fundamental importance, as being like the “genius” of organizational change, which orientates t

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