1st Edition
Sustainability Accounting, Management Control and Reporting A European Perspective
Introduction
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
Conclusion
Pierre Baret, Lucrezia Songini and Anna Pistoni
Biography
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.
