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Cover 1 Title 6 Copyright 7 Contents 8 List of figures 10 List of tables 11 List of contributors 12 1 Introduction to sustainability accounting and integrated reporting 14 2 Integrated reporting 26 3 Why organizations voluntarily report – legitimacy theory 38 4 Why organizations voluntarily report – institutional theory and institutional work 49 5 Why organizations voluntarily report – agency theory 62 6 Stakeholder requirements for sustainability reporting 70 7 Sustainability reporting after a crisis 77 8 Determinants of reporting 89 9 Consequences of reporting 103 10 Sustainability and integrated reporting by the public sector and not-for-profit organizations 114 11 Management control systems to support sustainability and integrated reporting 134 12 Assurance of sustainability and integrated reports 162 13 The future of sustainability accounting and integrated reporting 176
- Author
- De Villiers, Charl,Maroun, Warren.
- Language
- EN
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