Sustainability Reporting : Conception, International Approaches and Double Materiality in Action (Palgrave Studies in Impact Finance)

Mio, Chiara/ Agostini, Marisa/ Scarpa, Francesco

Palgrave Macmillan（2025/05発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 185 p.
• 言語 ENG
• 商品コード 9783031584510

Full Description

The book provides a comprehensive exploration of the the evolution in sustainability reporting and non-financial disclosure from three perspectives: regulatory, literary, and empirical. First, the book discusses the variety of frameworks and standards, normative sources, and regulatory initiatives aimed at promoting and standardizing sustainability reporting at the international level. Second, the book offers a systematic review of academic literature on sustainability reporting and non-financial disclosure. Third, the book examines the concept of materiality in sustainability reporting and provides an empirical analysis of the quantity and quality of materiality disclosures in sustainability reporting across the globe. The book concludes by discussing future directions for developments in sustainability reporting research and practice, and is relevant to academics, practitioners, and students interested in the intersection of sustainability, corporate reporting, and corporate finance.

Contents

Chapter 1: INTRODUCTION.- CHAPTER 2. International evolution of non-financial disclosure and sustainability reporting.- CHAPTER 3. Non-financial disclosure and sustainability reporting: a Systematic Literature Review.- CHAPTER 4. Materiality in sustainability reporting.- Chapter 5: CONCLUSION. Future development and directions for sustainability reporting.