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Integrated Sustainability Reporting

Linking Environmental and Social Information to Value Creation Processes

  • Laura Bini
  • Marco Bellucci
Book

Table of contents

  1. Front Matter
    Pages i-xv
  2. Laura Bini, Marco Bellucci
    Pages 1-7
  3. Laura Bini, Marco Bellucci
    Pages 9-51
  4. Laura Bini, Marco Bellucci
    Pages 53-115

About this book

Introduction

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.   

Keywords

Business Model Sustainability Reporting Non-financial Disclosure Integrated Reporting Corporate Social Responsibility

Authors and affiliations

  • Laura Bini
    • 1
  • Marco Bellucci
    • 2
  1. 1.Department of Economics and ManagementUniversity of FlorenceFirenzeItaly
  2. 2.Department of Economics and ManagementUniversity of FlorenceFirenzeItaly

Bibliographic information

Industry Sectors
Chemical Manufacturing
Biotechnology
Consumer Packaged Goods
Engineering