Sustainability Reporting (SR)

Valentina Minutiello ()
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Valentina Minutiello: Carlo Cattaneo University, LIUC

Chapter Chapter 2 in The Fusion of Accounting and Accountability, 2025, pp 39-57 from Springer

Abstract: Abstract This chapter explores the tool of Sustainability ReportingSustainability Reporting (SR), with its definition, principles and purposes. It provides a description of the main framework used to prepare this kind of report, highlighting the strengths and critical issues of the document, as well as the main factors that favor its adoption.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-81385-6_2

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DOI: 10.1007/978-3-031-81385-6_2

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