Marisa Agostini – författare

The book provides a comprehensive exploration of the the evolution in sustainability reporting and non-financial disclosure from three perspectives: regulatory, literary, and empirical. First, the book discusses the variety of frameworks and standards, normative sources, and regulatory initiatives aimed at promoting and standardizing sustainability reporting at the international level. Second, the book offers a systematic review of academic literature on sustainability reporting and non-financial disclosure. Third, the book examines the concept of materiality in sustainability reporting and provides an empirical analysis of the quantity and quality of materiality disclosures in sustainability reporting across the globe. The book concludes by discussing future directions for developments in sustainability reporting research and practice, and is relevant to academics, practitioners, and students interested in the intersection of sustainability, corporate reporting, and corporate finance.

This book discusses the role of diversity and equity in accounting, management control, governance, and auditing. These issues are increasingly relevant in both national and international debates. The volume analyzes recent literature and examines the role of diversity and equity as fundamental elements of corporate culture, determinants of the corporate growth model, and social justice. After framing the topic theoretically, the book conducts field analyses, collecting both secondary and primary data through qualitative and quantitative research methods, such as interviews, surveys, business case analyses, and documentary analyses of corporate practices on diversity and equity. The book provides an in-depth understanding and offers practical insights into the best (and worst) practices in diversity and equity within these fields. It will appeal to researchers in the social accounting domain and professionals seeking to integrate diversity and equity into business practices. The results presented are also relevant to policymakers who need to understand how to incentivize or regulate practices concerning diversity within corporate contexts.