This book proposes an integrated approach to sustainability reporting, the goal being to overcome certain limitations of the well-established additive approach, where the reporting of environmental, social and economic issues is sequential, but separate. It argues that, in order to successfully communicate its commitment to sustainability, a company should report on how environmental and social issues impact its way of doing business, namely its business model, contributing to value creation. Thus, a reporting framework for business models that encompasses sustainability is presented. In turn, a number of illustrative examples are examined to show how business model reporting could be optimally used to provide effective and integrated sustainability reporting. The book also offers a broad analysis of corporate sustainability reporting, which includes a discussion of the theoretical background, an explanation of why companies provide sustainability reporting, a description of the current regulatory framework for sustainability disclosure, and a review of sustainability reporting literature that shows the main characteristics of sustainability disclosure practices. Given its scope, the book will be of interest to all researchers and practitioners working for companies or organizations that aim to support, implement and improve their sustainability reporting, by adopting a more integrated approach that interconnects environmental and social aspects with the economic and financial results via the business model. The book also offers a valuable reference guide for social science researchers, including PhD students, interested in a discussion of the latest literature on sustainability, corporate social responsibility, and the communication of business models.

In a context of growing social and environmental concerns, the role of large enterprises and corporations in encouraging sustainability has drawn increasing attention in recent years. Both academic debates and public-opinion research have called into question the extended responsibilities of firms in our increasingly inter-connected world. By studying issues associated with the greatest challenges mankind is currently facing - from climate change to social exclusion - the scientific community is aware of the need to account for the actions and agendas of companies, especially large ones. They are becoming important global political actors with great power, but also unprecedented responsibilities. With this in mind, the authors believe that it is more important than ever that large enterprises, on the one hand, take into account the opinion of their stakeholder while defining their strategies and, on the other hand, disclose material and relevant information on their ability to contribute to sustainability while delivering value for all of their stakeholders. A consensus is being reached on the responsibility of large enterprises to report in a triple bottom perspective - not only on their financial performances, but also on their social and environmental outcomes. Consequently, it is important to understand what elements organizations need to report on in order to provide stakeholders with relevant and comprehensive sustainability reports. Against this background, this book presents a significant and original contribution, both empirically and theoretically, to the social and environmental accounting literature by studying the various features of stakeholder engagement in sustainability reporting.

In a context of growing social and environmental concerns, the role of large enterprises and corporations in encouraging sustainability has drawn increasing attention in recent years. Both academic debates and public-opinion research have called into question the extended responsibilities of firms in our increasingly inter-connected world. By studying issues associated with the greatest challenges mankind is currently facing - from climate change to social exclusion - the scientific community is aware of the need to account for the actions and agendas of companies, especially large ones. They are becoming important global political actors with great power, but also unprecedented responsibilities. With this in mind, the authors believe that it is more important than ever that large enterprises, on the one hand, take into account the opinion of their stakeholder while defining their strategies and, on the other hand, disclose material and relevant information on their ability to contribute to sustainability while delivering value for all of their stakeholders. A consensus is being reached on the responsibility of large enterprises to report in a triple bottom perspective - not only on their financial performances, but also on their social and environmental outcomes. Consequently, it is important to understand what elements organizations need to report on in order to provide stakeholders with relevant and comprehensive sustainability reports. Against this background, this book presents a significant and original contribution, both empirically and theoretically, to the social and environmental accounting literature by studying the various features of stakeholder engagement in sustainability reporting.

This book proposes an integrated approach to sustainability reporting, the goal being to overcome certain limitations of the well-established additive approach, where the reporting of environmental, social and economic issues is sequential, but separate. It argues that, in order to successfully communicate its commitment to sustainability, a company should report on how environmental and social issues impact its way of doing business, namely its business model, contributing to value creation. Thus, a reporting framework for business models that encompasses sustainability is presented. In turn, a number of illustrative examples are examined to show how business model reporting could be optimally used to provide effective and integrated sustainability reporting. The book also offers a broad analysis of corporate sustainability reporting, which includes a discussion of the theoretical background, an explanation of why companies provide sustainability reporting, a description of the current regulatory framework for sustainability disclosure, and a review of sustainability reporting literature that shows the main characteristics of sustainability disclosure practices. Given its scope, the book will be of interest to all researchers and practitioners working for companies or organizations that aim to support, implement and improve their sustainability reporting, by adopting a more integrated approach that interconnects environmental and social aspects with the economic and financial results via the business model. The book also offers a valuable reference guide for social science researchers, including PhD students, interested in a discussion of the latest literature on sustainability, corporate social responsibility, and the communication of business models.

This book provides comprehensive and advanced analysis of the characteristics of social entrepreneurship in Europe. It offers innovative, up-todate research on the ecosystems of social entrepreneurship, the behavior of social entrepreneurs, their ability to produce social innovation, social capital and social inclusion, and the role of stakeholders in fostering socially oriented businesses. Moreover, it addresses the diversity of the European social enterprise sector from an evolutionary perspective, with particular reference to the rise of social entrepreneurship and the role of new-generation social entrepreneurs throughout Europe. Multidisciplinary contributions authored by experts from business and accounting, economics, and sociology serve the purpose of delivering a holistic study of social entrepreneurship, also providing the necessary data for delivering policy implications on the features of the most effective enabling social and institutional ecosystems. The broad approach, based on different theoretical frameworks and methodologies across numerous disciplines, enables the authors to tackle all of the complex research issues connected to social entrepreneurship in the region. The book builds on the results of the European Union 7FP (European Union's Research and Innovation funding program for 2007-013)-funded "EFESEIIS - Enabling the flourishing and evolution of social entrepreneurship for innovative and inclusive societies" research project. The central theme of the book is an evolutionary perspective on the dynamics and the rise of the social enterprise in Europe. This evolutionary perspective can be used in an economic as well as a social longitudinal analysis of changing contexts and entrepreneurial practices. The evolutionary perspective will be used as a tool to account for the specificity of developmental pathways in different contexts and countries.

This book provides comprehensive and advanced analysis of the characteristics of social entrepreneurship in Europe. It offers innovative, up-todate research on the ecosystems of social entrepreneurship, the behavior of social entrepreneurs, their ability to produce social innovation, social capital and social inclusion, and the role of stakeholders in fostering socially oriented businesses. Moreover, it addresses the diversity of the European social enterprise sector from an evolutionary perspective, with particular reference to the rise of social entrepreneurship and the role of new-generation social entrepreneurs throughout Europe. Multidisciplinary contributions authored by experts from business and accounting, economics, and sociology serve the purpose of delivering a holistic study of social entrepreneurship, also providing the necessary data for delivering policy implications on the features of the most effective enabling social and institutional ecosystems. The broad approach, based on different theoretical frameworks and methodologies across numerous disciplines, enables the authors to tackle all of the complex research issues connected to social entrepreneurship in the region. The book builds on the results of the European Union 7FP (European Union's Research and Innovation funding program for 2007-013)-funded "EFESEIIS - Enabling the flourishing and evolution of social entrepreneurship for innovative and inclusive societies" research project. The central theme of the book is an evolutionary perspective on the dynamics and the rise of the social enterprise in Europe. This evolutionary perspective can be used in an economic as well as a social longitudinal analysis of changing contexts and entrepreneurial practices. The evolutionary perspective will be used as a tool to account for the specificity of developmental pathways in different contexts and countries.