Enhancing Sustainability Through Non-Financial Reporting

Enhancing Sustainability Through Non-Financial Reporting

Release Date: October, 2023|Copyright: © 2023 |Pages: 313
DOI: 10.4018/978-1-6684-9076-1
ISBN13: 9781668490761|ISBN10: 1668490765|EISBN13: 9781668490785
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Description & Coverage
Description:

The issue of sustainability has become increasingly important at a global level, prompting governments, international organizations, and private and public organizations to seek ways to contribute to sustainable development. However, the lack of accountability and transparency in organizations has made it difficult to identify, measure, and disclose their sustainable practices and impacts. Additionally, there is a lack of consensus on the determinants and impacts of the extent and quality of non-financial information reporting.

Enhancing Sustainability Through Non-Financial Reporting is a book edited by Albertina Monteiro, Ana Pinto Borges, and Elvira Vieira that offers a comprehensive analysis of the relationship between sustainability/ Environmental, Social and Governance (ESG) practices and reporting, and the accounting, finance, and management fields. The book provides a high-quality vehicle for the dissemination of new knowledge and tendencies, using both qualitative and quantitative methods. It welcomes and encourages articles from both academics and practitioners, with empirical and theoretical articles accepted to reach various audiences and a diversity of topics. The book aims to better understand the contributions of organizations to sustainable development, the level, determinates, and impacts of non-financial information reporting, the impact of sustainability reporting standards on the extent and quality of non-financial reporting, and the role and challenges of accounting, finance, management, and auditing. It is an essential resource for academics and practitioners in accounting, finance, and management, as well as other interested groups and individuals seeking to enhance sustainability through non-financial reporting.

Coverage:

The many academic areas covered in this publication include, but are not limited to:

  • Accounting And Performance Evaluation
  • Behavioral Accounting And Finance
  • Challenges For Sustainability Reporting Standard-Setting Bodies
  • Contributions For Sustainable Development Goals
  • Corporate Governance
  • Corporate Social Responsibility Practices And Reporting
  • Environmental And Social Accounting
  • Ethics, Accountability And Transparency
  • Management Accounting And Auditing
  • Non-Financial Information
  • Non-Financial Reporting Today And In The Future
  • Regulation, Standards And Supervision Of Non-Financial Information
  • Role And Challenges For Management Accounting And Auditing
  • Role And Challenges For Organizations Management, Finances And Accounting
  • Sustainable Finance Strategies
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Editor/Author Biographies
Albertina Monteiro is an assistant professor of Porto Accounting and Business School. Her main areas of research are accounting, entrepreneurship, strategic management, and internationalization. She has published at international conferences and in the Baltic Journal of Management, the Euromed Journal of Business, the Journal of International Business and Entrepreneurship Development, and the Journal of Innovation & Knowledge.
Ana Pinto Borges is a PhD in Economics, Faculty of Economics, University of Porto. Coordinating Professor and Pedagogical President at ISAG - European Business School. Assumes the Executive Coordination of ISAG Research Centre of ISAG (NIDISAG) between 2014 - 2021 and scientific coordinator of the Center in Business Sciences and Tourism (CICET - FCVC), since 2020. Author of more than 40 publications in indexed international scientific journals. Participation in presentations in various national and international congresses and member of the Scientific Committees in academic events. Editor and one of the founding members of the European Journal of Applied Business and Management (EJABM). Former Accenture consultant in the financial area. Economist at the Health Regulatory Entity since 2010.
Elvira Vieira holds a PhD in Applied Economics, University of Santiago de Compostela. Professor, member of the Scientific Council at Institute of Marketing Management between 2007-2009 and Invited Professor at Minho University between 2009-2012. Professor at Polytechnic Institute of Viana do Castelo and Coordinating Professor at ISAG - European Business School since 2009. General Director at ISAG - European Business School since 2012, researcher in UNIAG, scientific coordinator of NIDISAG Research Center (between 2014 - 2021) and of Center in Business Sciences and Tourism (CICET - FCVC) since 2021. Author of several publications (papers and book chapters) indexed to the main bibliographic databases. Editor and one of the founding members of the European Journal of Applied Business and Management (EJABM). 2009 1st prize winner for research of the “Catedra da Euroregión Galicia – Norte of Portugal" and President of the European Grouping of Territorial Cooperation Galicia – North of Portugal, from 2010-2012.
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