1st Edition

Sustainability Accounting, Management Control and Reporting A European Perspective

Edited By Pierre Baret, Lucrezia Songini, Anna Pistoni Copyright 2023
    298 Pages 25 B/W Illustrations
    by Routledge

    298 Pages 25 B/W Illustrations
    by Routledge

    Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting.

    In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues.

    Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.

    Pierre Baret, Lucrezia Songini and Anna Pistoni

    Part 1

    Chapter 1: The CARE model: a response to the stakes and pitfalls of comprehensive accounting tools?
    Pierre Baret and Alexandre Rambaud

    Chapter 2: Implementing the CARE model beyond the neo-classical postulates
    Clément Carn

    Chapter 3: Taking social issues into account in financial information systems,
    the case of mental health.
    Jean-Christophe Vuattoux

    Part 2

    Chapter 4: Integrated Reporting: its spread in EU Territories ten years after the founding of the IIRC
    Nicola Paolicelli

    Chapter 5: The determinants of Integrated Report quality: Evidences from an empirical analysis
    Lucrezia Songini , Anna Pistoni and Francesco Bavagnoli

    Chapter 6: Discovering the connectivity of information in Integrating Reporting: an exploratory data analysis
    Federico Barnabè, Enrico Supino and Maria Cleofe Giorgino

    Part 3

    Chapter 7: Exploring Environmental Management Control in Proactive Firms: Theory and Practice
    Angèle Renaud

    Chapter 8: Towards a (Humble) Standard Social Value Metric?
    Marco Masip

    Chapter 9: Appropriation of Environmental Management Tools By Companies: Explaining the Implementation Gap
    Nabila Iken and Franck Aggeri

    Chapter 10: The paradoxes of CSR instrumentation: making CSR a lever for organizational learning
    Amaury Grimand

    Pierre Baret, Lucrezia Songini and Anna Pistoni


    Pierre Baret is a Professor of Corporate Social Responsibility in Excelia Business School - La Rochelle, France.

    Lucrezia Songini is a Professor of Managerial Control Systems at the University of Eastern Piedmont Italy and Professor of Accounting and Control at Bocconi School of Management, Italy.

    Anna Pistoni is an Associate Professor of Managerial Control Systems at Insubria University, Varese and Adjunct Professor of Managerial Accounting at Bocconi School of Management, Italy.