Overview: The corporate reporting landscape has evolved in the last 20 years from financial reporting to sustainability reporting to “integrated reporting.” Since 2010, the IIRC (International Integrated Reporting Council) has led the work on building the first Integrated Reporting (IR)...

Cover -- EDITORIAL ADVISORY BOARD -- Guest editorial -- A history of SEA in France: government, engineers and mathematics -- Adoption of environmental management tools: the dynamic capabilities contributions -- Integrated or non-integrated reports: French listed companies at a crossroads? --...

"For a company, managing its social and environmental performance is no longer just a matter of reducing its impact; it must also be able to assess its contribution to resolving or aggravating social and environmental problems. This book argues that the current work on accounting for...