Sustainability accounting and reporting is used with ever greater frequency in academic and professional literature and in corporate practice. This paper aims to review the literature on sustainability accounting and the role of sustainability accounting and reporting in corporate accountability. The role of the Global Reporting Initiative (GRI) is discussed as regards the development and dissemination of a model of sustainability report. Therefore, the aim of this paper is to analyze the degree of stakeholder accountability in sustainability reports based on GRI Guidelines issued by Italian listed companies. We would like, especially, to analyse section four of the sustainability report “Governance, Commitments and Engagement”. We will also devote attention to the identification and the engagement of the stakeholders of companies.
Sustainability Accounting and Reporting and Stakeholder Accountability
TARQUINIO, Lara;BERARDI, LAURA
2010-01-01
Abstract
Sustainability accounting and reporting is used with ever greater frequency in academic and professional literature and in corporate practice. This paper aims to review the literature on sustainability accounting and the role of sustainability accounting and reporting in corporate accountability. The role of the Global Reporting Initiative (GRI) is discussed as regards the development and dissemination of a model of sustainability report. Therefore, the aim of this paper is to analyze the degree of stakeholder accountability in sustainability reports based on GRI Guidelines issued by Italian listed companies. We would like, especially, to analyse section four of the sustainability report “Governance, Commitments and Engagement”. We will also devote attention to the identification and the engagement of the stakeholders of companies.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
