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.
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