Sustainability Reporting Tools and Social Inclusion Evaluation: Conceptual Network

Maria-Gabriella Baldarelli () and Eleonora Cardillo ()
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Maria-Gabriella Baldarelli: University of Bologna
Eleonora Cardillo: University of Catania

Chapter Chapter 3 in Accounting and Accountability for Social Inclusion, 2026, pp 33-54 from Springer

Abstract: Abstract The purpose of this chapter is to provide a systematization of different social reporting tools that have been developed over time. The different reporting documents are described in order to reach the sustainability reporting model introduced by the CSRD (Directive 2464/2022). A section is dedicated to the main topics of the sustainability report and the concept of double materiality. The chapter also offers insights for assessing stakeholder engagement and social inclusion, presenting the key themes that may serve as potential measurement areas.

Keywords: Report; Inclusion; Impact; Models; Concept; Gri; Stakeholder; Assessment; Dimension; Esg; Environmental report; Social reporting; Sustainability report; Triple bottom line; Standards; Integrated reporting; Intangible assets; Framework; Agenda 2030; Statement; Csrd; Disclosure; Esrs; Double materiality; Regulation; Guidelines; Entity; Activities; Engagement; Inclusion (search for similar items in EconPapers)
Date: 2026
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DOI: 10.1007/978-3-032-09271-7_3

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