© 2020

Accounting, Accountability and Society

Trends and Perspectives in Reporting, Management and Governance for Sustainability

  • Mara Del Baldo
  • Jesse Dillard
  • Maria-Gabriella Baldarelli
  • Massimo Ciambotti

Part of the CSR, Sustainability, Ethics & Governance book series (CSEG)

Table of contents

  1. Front Matter
    Pages i-xv
  2. Sustainability Accounting and Accountability

    1. Front Matter
      Pages 1-1
    2. Annalisa Sentuti, Francesca Sgrò, Gail Denisse Chamochumbi Diaz, Federica Palazzi, Massimo Ciambotti
      Pages 19-42
    3. Francesca Maria Cesaroni, Mara Del Baldo, Francesca Stradini
      Pages 61-79
    4. Franco Ernesto Rubino, Stefania Veltri
      Pages 81-91
  3. CSR and External Communication

    1. Front Matter
      Pages 93-93
    2. Fabio Fortuna, Silvia Testarmata, Silvia Sergiacomi, Mirella Ciaburri
      Pages 95-128
    3. Federica Balluchi, Arianna Lazzini, Riccardo Torelli
      Pages 151-166
  4. Empirical Analysis of CSR Reports

    1. Front Matter
      Pages 189-189
    2. Caterina Pesci, Luca Fornaciari, Alice Medioli, Silvia Triani, Teerooven Soobaroyen
      Pages 225-243
    3. Jesse Dillard
      Pages 267-280
  5. Francesca Maria Cesaroni, Mara Del Baldo, Francesca Stradini
    Pages C1-C1

About this book


This book addresses the growing interest among policymakers, practitioners and academics in the evolution and the future implications of social, environmental and sustainability accounting. To do so, it examines the conceptual and practical application of accountability at multiple levels and contexts, and presents a range of case studies focusing on salient issues, perspectives and the potential of multidimensional accounting and reporting regimes. Intended for a diverse audience, the book allows readers to gain a better understanding of the topics, encourages dialogue and debate, and stimulates innovation in scholarship, policy and practice.



Non-financial Reporting ESG Information Integrated Reporting Greenwashing Critical and Emancipatory Accounting CSR and Tax Avoidance Assurance on Sustainability Disclosure Case Studies

Editors and affiliations

  • Mara Del Baldo
    • 1
  • Jesse Dillard
    • 2
  • Maria-Gabriella Baldarelli
    • 3
  • Massimo Ciambotti
    • 4
  1. 1.Department of Economics, Society and PoliticsUniversity of Urbino Carlo BoUrbinoItaly
  2. 2.School of Accounting and Commercial LawVictoria University of WellingtonWellingtonNew Zealand
  3. 3.Department of ManagementUniversity of BolognaRiminiItaly
  4. 4.Department of Economics, Society and PoliticsUniversity of Urbino Carlo BoUrbinoItaly

About the editors

Mara Del Baldo is an associate professor of financial accounting, economics of sustainability and accountability at Urbino University, Italy. Her main research interests include entrepreneurship and small business, CSR and business ethics, financial and integrated reporting, social and environmental accounting and reporting,  gender accounting and accounting history. She is a member of several Italian and international scientific associations (AIDEA, SIDREA and SISR; the European Council for Small Business;  the GBS – Italian Group for Social Reporting; the OIBR-Italian Institute for Business Reporting;  the European Business Ethics Network; the SPES Institute (Spirituality in Economics and Society, Leuven), the Global Corporate Governance Institute, USA and the CSEAR, Center for Social and Environmental Accounting Research). She serves as a board member and a reviewer of several international journals. 

Jesse Dillard served on the faculties of Ohio State University, University of New Mexico, University of Central Florida, Portland State University (USA)and Queen’s University Belfast, Northern Ireland. In addition to being an Emeritus Professor at Portland State University, USA, he holds appointments at Victoria University in Wellington, New Zealand, and the University of Central Florida. His teaching and research interests include the ethical and public interest implications of administrative and information technologies particularly as they affect social and environmental sustainability and accountability. He is currently a member of the governing board for the Centre for Social and Environmental Accounting Research, University of St Andrews, Scotland.


Maria-Gabriella Baldarelli is an Associate Professor of accounting, at the University of Bologna, Italy. She is a CAST board member and was a SIDREA board member until 2018. She was a Visiting Professor at the University of Elbasan, Albania; State University of Tirana, Albania; La Trobe University Melbourne, Australia; University of Pula, Croatia; University of Vlore, Albania; the New Bulgarian University of Sofia, Bulgaria,; University of Sao Paulo, Brazil; University of Diocese of Buia, Cameroon. Her research interests include accountability and gambling enterprises, CSR, ethical, social and environmental accounting and accountability, gender accounting and accounting history.


Massimo Ciambotti is a Full Professor of management accounting in the Department of Economics, Society and Politics and Vice-Rector of Urbino University, Italy. He was the Dean of the Faculty of Economics at the same university in the period 2009–2012 and President of Association for the Study of Small Firms (ASPI). His teaching and research experience ranges from cross-cultural management to business information systems to strategy and management control to cover the field of knowledge management and intellectual capital. Moreover, he has worked in these areas as a private consultant, especially in the world of small- and medium-sized firms.

Bibliographic information

  • Book Title Accounting, Accountability and Society
  • Book Subtitle Trends and Perspectives in Reporting, Management and Governance for Sustainability
  • Editors Mara Del Baldo
    Jesse Dillard
    Maria-Gabriella Baldarelli
    Massimo Ciambotti
  • Series Title CSR, Sustainability, Ethics & Governance
  • Series Abbreviated Title CSR, Sustainability, Ethics & Governance
  • DOI
  • Copyright Information Springer Nature Switzerland AG 2020
  • Publisher Name Springer, Cham
  • eBook Packages Business and Management Business and Management (R0)
  • Hardcover ISBN 978-3-030-41141-1
  • Softcover ISBN 978-3-030-41144-2
  • eBook ISBN 978-3-030-41142-8
  • Series ISSN 2196-7075
  • Series E-ISSN 2196-7083
  • Edition Number 1
  • Number of Pages XV, 280
  • Number of Illustrations 9 b/w illustrations, 11 illustrations in colour
  • Topics Corporate Social Responsibility
    Financial Accounting
    Business Ethics
    Corporate Governance
  • Buy this book on publisher's site
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