Edited by Georges Enderle and Patrick E. Murphy
Chapter 11: An innovative scheme for integrated reporting beyond current practices
Chapter 11 by Antonio Tencati critically examines corporate reporting. Corporate performance has been conceptualized and measured in multiple forms that traditionally focus on financial and economic aspects while disregarding social, environmental, and governance aspects. The chapter presents and analyzes in detail major initiatives for sustainability evaluation and reporting. While acknowledging their progress compared to mainstream reporting, it criticizes the fact that they do not clarify what is the (not only monetary) value provided by the firms to the different constituencies. Therefore, it proposes an innovative scheme for stakeholder-based and integrated reporting, the so-called SERS2.
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