Prelims

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Non-Financial Disclosure and Integrated Reporting

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Series Editor: Anne M. Farrell

Recent Volumes:

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Studies in Managerial and Financial Accounting Volume 34

Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues

Edited by

Lucrezia Songini

University of Eastern Piedmont, Italy

Anna Pistoni

University of Insubria, Italy

Pierre Baret

La Rochelle Business School, France

Martin H. Kunc

Southampton Business School, UK

United Kingdom – North America – Japan India – Malaysia – China

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First edition 2020

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ISBN: 978-1-83867-964-4 (Print)

ISBN: 978-1-83867-963-7 (Online)

ISBN: 978-1-83867-965-1 (Epub)

ISSN: 1479-3512 (Series)

Contents

About the Authors

Pierre Baret is Full Professor of Corporate Social Responsibility (CSR) in La Rochelle Business School – Excelia Group. He holds an habilitation to conduct researches. He is Director of the IRSI (Innovation and CSR Institute), Head of the CSR Axis of La Rochelle Business School, and Head of the Governance and Sustainable Development Department of CEREGE (EA1722 CNRS). He is also Founder and Director of the Chair ‘Accountability, Reporting and Control of the Global Performance’ and Co-director of the Chair ‘CSR Engineering’. He is Vice-president of the ADERSE, member of Scientific Committee the RIODD (French Scientific Associations on CSR), and Co-chair of the ‘Accounting and Control for Sustainability’ EURAM Standing Track. His research interests are CSR, sustainable development, CSR norms, non-financial reporting, CSR accounting and evaluation, management tools, organizational learning, and responsible local anchoring.

Federico Barnabè, PhD, is Associate Professor in Business Administration at the Department of Business and Law, University of Siena, Italy. His main research interests include management accounting, performance measurement, and simulation and gaming, with particular reference to system dynamics. He published in several international journals on these topics.

Francesco Bavagnoli is Assistant Professor at the Department of Economics and Business of the University of Eastern Piedmont, Novara, where he teaches firm valuation and auditing. He researches integrated reporting, firm value dynamics, and corporate governance. He is also a Chartered Accountant and has been appointed as Independent Director and Statutory Auditor in several firms.

Valentina Beretta is a PhD candidate of the Doctoral Program Economics and Management of Technology at the University of Pavia. Her main research interests are in corporate reporting and healthcare management. She is the Editorial Manager of the scientific journal Economia Aziendale Online and Business and Management Sciences International Quarterly Review.

Maria Chiara Demartini is an Associate Professor in Management Accounting at the University of Pavia. Her main streams of research are related to the design and use of performance management systems, the use of voluntary disclosure for risk management, and audit risk in for-profit organizations.

Maria Cleofe Giorgino, PhD, is Senior Assistant Professor in Business Administration at the Department of Business and Law, University of Siena, Italy. Her research interests are focused on integrated reporting and performance measurement, particularly in the cultural sector. She authored several publications in international books and journals.

Vincent Helfrich is Associate Professor in Economics at La Rochelle Business School – Excelia Group. He is member of the School’s Institute for Sustainability through Innovation (IRSI). He is also Researcher in the laboratory Archives Henri-Poincaré – Philosophy and Researches on Sciences and Technologies (AHPPReST – UMR 7117), University of Strasbourg, University of Lorraine, CNRS. His main research field is the exploration of normative influences on economic and scientific institutions.

Martin H. Kunc, PhD, is Professor in Management Science at Southampton Business School, University of Southampton, UK. His main research interests include strategic management, behavioral decision making, and management science applied to strategic problems. He published in several international journals on these topics.

Cristian R. Loza Adaui is Researcher and Lecturer at the Friedrich-Alexander University Erlangen-Nürnberg, Germany and PhD candidate at the Ingolstadt School of Management, Germany. His research focuses on business ethics, strategic management, social responsibility, sustainability reporting, and business and society in Latin America.

Marco Masip is Head of ESG Investors for Telefonica Group, as well as Adjunct Professor in ICADE/Universidad Pontificia Comillas. He holds degrees in Law and Business Administration from ICADE and MBA from Instituto de Empresa. He is active researcher and doctoral student in the Universidad Complutense de Madrid, specializing in the field of corporate social value.

Valentina Minutiello is a PhD student in Management, Finance, and Accounting of the Carlo Cattaneo University (LIUC). In July 2016, she graduated with honors in Business Administration at the University of the Eastern Piedmont. In September 2018, she became an Accountant. Her research interest concerns voluntary disclosure and sustainability reporting with particular attention to the topic of integrated reporting.

Giorgio Mion received his PhD at the University “Ca” Foscari of Venice and he is now Associate Professor of Business Administration in the University of Verona. He is Director of Post-lauream course in Business Ethics and President of Teaching Board of Master Degree in Business Management and Strategy. His research fields regard business ethics, hybrid organizations, and sustainability reporting.

Sergio Paternostro is Associate Professor at LUMSA University (Department of Law – Palermo), where he is teaching business administration, accounting, and corporate social responsibility (CSR). The main research interests are related to CSR, social and integrated disclosure, and relations between organized crime and firms. He published in many international journals such as Journal of Management Development, Public Management Review, and Entrepreneurship and Regional Development.

Anna Pistoni is Associate Professor in Managerial Control Systems at the Department of Economics, University of Insubria, Varese, Italy. Her main research interests include management accounting, performance measurement systems, corporate social responsibility, sustainability, and performance measurement and communication. She is author of several books and articles in international journals on these topics.

Lucrezia Songini is Full Professor of Managerial Control Systems, Strategic Management in Family Businesses, Cost Management and Performance Management, and Servitization Strategy at Eastern Piedmont University, Novara. She is Rector’s delegate for Third Mission and Social Mission, Eastern Piedmont University. Her research and training activities focus on strategic planning, managerial control systems, performance measurement systems, cost management, social balance sheet, sustainability and integrated reporting, after sales and servitization in manufacturing firms, managerialization and professionalization of SMEs, and family business. She is the author of numerous books and articles on these subjects.

Sara Trucco is an Associate Professor in Financial Accounting at the Università degli Studi Internazionali di Roma in Rome. Her main teaching efforts are focused on business administration (undergraduate) and international accounting (master level). Her main research interests are in the fields of financial accounting, auditing, and management accounting.