This chapter discusses: • The evolution of corporate reporting. • The main theories of sustainability reporting. • The most important sustainability reporting frameworks. • Some key concepts in sustainability reporting, such as materiality, impacts, risks, opportunities, assurance, and value chains.

Evolution of corporate reporting

Francesco Scarpa
2025-01-01

Abstract

This chapter discusses: • The evolution of corporate reporting. • The main theories of sustainability reporting. • The most important sustainability reporting frameworks. • Some key concepts in sustainability reporting, such as materiality, impacts, risks, opportunities, assurance, and value chains.
2025
Corporate Sustainability: Reporting and Management Accounting
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10278/5102148
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