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New Challenges for the Enterprise in the Age of “Sustainable Modernity”

Maria-Gabriella Baldarelli, Antonio Matacena and Ludmila Pascari
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Maria-Gabriella Baldarelli: University of Bologna

Chapter Chapter 1 in Environmental Accounting and Reporting, 2017, pp 1-34 from Springer

Abstract: Abstract Whenever we wish to analyze the corporate information system of any company, we need to remember that: 1. All corporate information systems must be structured in such a way as to offer useful data for the decision and result control (data for both internal and external use). 2. All corporate information systems must be structured respecting a precise principle of general order on the basis of which the information produced, whether compulsory or not as the case may be, must highlight the existence of an explicit correlation between (a) the aims pursued by the single company; (b) the organizational structure – as an institutional setup of the single company – which, once having decided on the goals to pursue, defines and implements the strategies and policies needed for achieving them; and (c) the whole set of accounting and non-accounting procedures, with the aim of producing information needed to decide and check.

Keywords: Corporate Governance; Venture Capitalist; Social Enterprise; Social Company; Strong Sustainability (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-319-50918-1_1

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DOI: 10.1007/978-3-319-50918-1_1

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