Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues: 34 (Studies in Managerial and Financial Accounting)

Performance measurement for sustainability and corporate social responsibility (CSR) plays a central role in these new contexts. The landscape of performance measurement and reporting is changing quickly, with calls for more integrated reporting and compulsory non-financial disclosures. Keeping up with those changes is a significant concern of managers in many organizations. Including research on the effectiveness and quality of non-financial disclosure, CSR/sustainability disclosure and Integrated Reporting, this exciting new volume looks to bridge the gaps in environmental, social and financial performance so managers can understand and successfully implement a broader, integrated view of performance measurement and reporting. 

Aimed at researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

Anna Pistoni is an Associate Professor in Managerial Control Systems at the Department of Economics, University of Insubria (Varese - Italy).  

Pierre Baret is a Full Professor of CSR in La Rochelle Business School - Excelia Group (France). 

Martin H. Kunc is a Professor in Management Science at Southampton Business School, University of Southampton (UK).