Extra-Financial Indicators and Corporate Management: Transcending Organizational Tensions and Paradoxes

This book presents an important topic for researchers in accounting and management at a time when extra-financial data is being assessed and certified by the accounting and auditing profession. It provides an original perspective on the introduction of extra-financial indicators and the difficulties encountered in their implementation, examining how extra-financial data is used, the expected impacts and effects of these tools.

The author proposes a novel reading of this theme, based on three...