Sustainability Accounting, Management Control and Reporting: A European Perspective traces a picture of innovative performance measurement tools and approaches to drive organizations to implement their shared value and sustainability strategy, considering different perspectives around accounting, managerial control and reporting. In recent years, organizations managing their responsible approach with relevance and pressure from stakeholders and regulations has proven to be a major challenge. During the first two decades of the 21st century, many companies have reached a real maturity in this area and have deployed coherent responsible approaches that are integrated into their overall strategy. It is now a matter of steering these responsible approaches from an accounting and managerial standpoint, but also of reporting on them. It requires the simultaneous use of comprehensive accounting, controlling and reporting tools. This book provides an innovative perspective on sustainable management control, comprehensive accounting and integrated reporting, presenting the most recent proposals and the main critical issues. Aimed at researchers, academics, managers, business leaders and advanced students, the book will be especially valuable to those in the fields of corporate social responsibility, strategic management, and accounting.

This volume presents the evolutionary path of Corporate Social Disclosure (CSD), or sustainability disclosure, which is the set of tools and information that companies have to produce in order to be accountable to their stakeholders. Particular emphasis is given to the Integrated Reporting (IR), the most recent proposal about CSD, with the aim to identify key practical implications for companies and present performance measurement and control frameworks. The issues discussed in the book are of interest for both academics and practitioners, involved in researching, designing and managing sustainability performance measurement and communication systems.

Manufacturing firms are moving beyond manufacturing to offer services and solutions, often delivered through their products, or at least in association with them. This strategy is called "servitization" and these new business models are based on the Product-Service-System (PSS). This book, through both a theoretical and an empirical approach, intends to present and discuss the main challenges that companies interested in servitization strategies have to overcome, with a particular focus on the design of managerial control systems. This book can represent a useful tool for whose companies interested in the development of successful servitization strategies and for scholars involved in research on innovative business models. In particular, it may be of interest for top management and middle management in charge of strategic and organizational issues, as well organizational units, such as: supply chain, logistics, production, after sales and service, R&D, strategic planning and managerial control. Consultants and practitioners involved in strategy, organization, manufacturing, operations, supply chain and managerial control may be interested too.

The financial crisis of 2008 and its economic and social aftermath have highlighted the limits and risks of an increasingly global and embedded economy. Weakening society's trust in organizations and institutions, this has led to calls for new strategic paradigms that focus more on the ethical conduct of organizations. 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.

Sustainability performance measurement and communication play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with stakeholders based on trust, transparency, and legitimacy. The purpose of this book is to explore new challenges and new prospects for sustainability accounting research and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider the main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review and advance theorizations and methodological applications to the study of all main accounting fields in a sustainability context. It aims to interest a quite large number of active researchers, professors and practitioners (CPAs and CMAs, managers and executives, but also consultants), both from the accounting field, and from the sustainability and CSR domains.