Sustainability Accounting, Management Control and Reporting: A European Perspective

The purpose of this book is to challenge these issues, presenting and discussing the main and most recent proposals on the accounting, performance measurement,reporting and managerial control fields. Particularly, the book traces a picture of innovative tools and approaches, and some related critical issues, to drive the organizations to implement their sustainability strategy. To do so, in the first part it explores the accounting tools devoted to produce data and information about the company sustainability performance, such as Comprehensive Accounting. The second part discusses the reporting frameworks aimed to measure, represent and communicate the firm’s performance according to the perspective of sustainability, with particular regard to Integrated Reporting. Finally, the third part proposes the main innovative approaches related to managerial control field that fully integrates the financial, social and environmental perspectives.