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-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.

Chapter 1: INTRODUCTION.- CHAPTER 2. International evolution of non-financial disclosure and sustainability reporting.- CHAPTER 3. Non-financial disclosure and sustainability reporting: a Systematic Literature Review.- CHAPTER 4. Materiality in sustainability reporting.- Chapter 5: CONCLUSION. Future development and directions for sustainability reporting.

Chiara Mio is a Full Professor of Accounting and Sustainability Reporting at the Venice School of Management - Department of Management, Ca’ Foscari University of Venice, Italy. As Chairman of Crédit Agricole FriulAdria from 2014 to 2022, she was the first woman in Italy to chair a commercial bank.

Marisa Agostini is an Associate Professor of Accounting and Corporate Reporting at the Venice School of Management - Department of Management, Ca’ Foscari University of Venice, Italy, where she has taught accounting since 2009. She obtained her PhD in Business in 2012 after a research period at the McCombs School of Business, The University of Texas in Austin, USA.

Francesco Scarpa is an Assistant Professor of Accounting and Sustainability Reporting at the Venice School of Management - Department of Management, Ca’ Foscari University of Venice, Italy. He obtained his PhD in Business & Law at the University of Bergamo in 2021 after a visiting research period at the School of Management of the University of Bath, UK.