The Routledge Handbook of Accounting for the Sustainable Development Goals (eBook, ePUB)

Redaktion: Venturelli, Andrea; Mio, Chiara

• Format: ePub

Produktbeschreibung

This handbook identifies the recent challenges in accounting research and the Sustainable Development Goals (SDGs) by exploring the evolutionary pathways and future direction of sustainability reporting. It explores the role of businesses as contributors to Agenda 2030 by assuming a multidisciplinary approach.

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Produktdetails

• Verlag: Taylor & Francis
• Erscheinungstermin: 5. November 2024
• Englisch
• ISBN-13: 9781040145579
• Artikelnr.: 72336111

Autorenporträt

Andrea Venturelli is an Associate Professor of Accounting in the Department of Economic Sciences at the University of Salento, Italy. Chiara Mio is a Full Professor of Accounting in the Department of Management at Ca' Foscari University of Venice, Italy.

Inhaltsangabe

1 Accounting for Sustainable Development Goals: an introduction - Andrea
Venturelli, Chiara Mio 2 Transition in the sustainability standard setting
for global sustainable development: The role of the IFRS Foundation and
other salient groups - Hammed Afolabi, Ronita Ram, Gunnar Rimmel 3
Accounting Regulation for SDGs. Perspectives and Limits in Current
Accounting Practices - Lara Tarquinio 4 The accounting profession and SDGs
- Johanna Krasodomska, Ewelina Zarzycka 5 Embedding Stakeholder Engagement
into SDG Reporting processes - Sónia Monteiro, Beatriz Aibar-Guzmán, Alice
Loureiro 6 The definition of material SDGs: Conditio sine qua non for
effective corporate performance measurement and reporting - Chiara Mio,
Marco Fasan, Barbara M. Porco 7 The Sustainable Development Goals:
Applications of Accounting Frameworks and Corporate Reporting Outlook -
Olaf Weber, Amr ElAlfy 8 Non-financial reporting between information and
transformation: taking a Corporate Sustainability Due Diligence approach to
advancing sustainable and responsible business conduct - Karin Buhmann 9
Impression management and SDGs - Elise Soerger Zaro, Cláudio Soerger Zaro
10 Business strategy and SDGs: enacting utopian thinking - Matteo La Torre,
Patrizia di Tullio 11 Legitimization strategies for reporting contributions
to the SDGs - Samanthi Dijkstra-Silva 12 Integrating Sustainable
Development Goals in Business Models - Roberto Biloslavo, David Edgar 13
Integrating SDGs in corporate governance - Maria José Sousa, Andreia de Bem
Machado 14 Risk and SDGs - Chiara Mio, Silvia Panfilo, Francesco Scarpa 15
How can emerging technologies enable organisations to measure and report on
the UN SDGs? Critical analysis, a conceptual framework, and avenues for
future research - Sanjaya Kuruppu, Dinithi Dissanayake, Charl de Villiers
16 Blockchain Integration with SDGs: From Reporting Process to Business
Strategies - Cynthia Weiyi Cai 17 SDGs and the New Media - Kate Hogarth,
Sumit Lodhia 18 Assurance and SDGs - Johanna Krasodomska, Ewelina Zarzycka
19 The Global Reporting Initiative - Cristina Gianfelici 20 Bridging the
gap between financial and sustainability reporting. What are the
implications for sustainable development? - Fabio Caputo, Simone Pizzi 21
Mastering SDG Reporting: A Roadmap for Effective Implementation - Katrin
Hummel, Alexander Zeinhofer 22 The contribution of the Framework in
achieving and disclosing Sustainable Development Goals - Mariella
Colantoni, Alessandro Lai, Riccardo Stacchezzini 23 Do TCFD-aligned firms
really care for climate change or solely for their investors? - Tim
Friedrich, Patrick Velte, Inge Wulf 24 TNFD: Reimagining Corporate
Contributions to a 'Nature-Positive' Future - Thomas Cuckston 25 Corporate
Sustainability Performance: six ideas about ESG ratings, SDG scores, and
impact metrics - Jan Anton van Zanten, Paul Ruijs 26 Current development in
standard setting and SDGs. Will international standards help organisations
to achieve sustainability and ensure effective reporting? Chiara Mio,
Marisa Agostini, Daria Arkhipova 27 SDG Reporting in social and
environmental accounting research - Andrea Venturelli, Simone Pizzi 28 SDG
reporting in controversial sectors: from symbolic to substantive
sustainable development - Adelaide Martins, Delfina Gomes, Manuel Castelo
Branco 29 SDG Reporting in Healthcare - Francesca Dal Mas 30 From
Compliance to Commitment: Understanding the Evolution of SDG Reporting in
the financial sector - Simona Cosma, Rossella Leopizzi, Giuseppe Rimo 31
Sustainable Development Goals Reporting of State-Owned Enterprises as a New
Frontier of Public Accountability? - Philumena Bauer, Dorothea Greiling,
Albert Anton Traxler 32 Unravelling the Nexus of Hybrid Organizations and
Sustainable Development Goals Disclosure in the Modern Economic Landscape
- Fabio Caputo, Lorenzo Ligorio 33 How do companies show their contribution
to SDGs? The BCorps' experience - Rossella Leopizzi, Stella Lippolis 34
Towards a Sustainable Future: Competencies, Regulations, and Paradigm
Shifts in Education - Andrea Venturelli 35 SDGs, firm's boundaries, and the
role of accounting: Mindful ecosystems as the new value generating entity
- Chiara Mio, Marco Fasan 36 Conceptualizing the political-theory
performativity of social and environmental accounting on the example of the
Task Force for Climate-related Disclosures - Othmar Lehner 37 Earnings
Management and Greenwashing: Two Sides of the Same Coin - Eduardo Flores
38 Is eliminating poverty sustainable? A chocolatey critique on accounting
for the sustainable development goals - John Dumay