Sustainability Reporting: Conception, International Approaches and Double Materiality in Action

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-fin...