There are still many different theoretical approaches and practical interpretations about what an integrated report is. Starting from this premise, the overall purpose of this chapter is to critically analyze the relationship between integrated reporting (IR) and social/sustainability...

The study aims to contribute to the debate on how to identify and manage an organization’s sustainability-related resources and processes by understanding the impact of business activities on the environment and evaluating actions to ameliorate their impacts. Within this debate, and...

Public-interest entities – among which are listed companies – are obliged to publish nonfinancial disclosure in some countries and regions. The European Commission established mandatory nonfinancial disclosure by Directive 2014/95/EU. While a large body of literature was developed on...

Based on a single and innovative case study ( Siggelkow, 2007 ; Yin, 2014 ), this research aims to identify the main issues of non-financial reporting. They are related to: the complexity of the corporate social responsibility ( Alcouffe, Berland, Dreveton, & Essid, 2010 ; Ancori, 2008 ;...

Despite all the attempts developed so far to measure corporate social performance in the last decades, a standard metric for it is still missing. In this work, the author tries to understand why is this the case. To do so, the author has reviewed 69 relevant metrics developed in the literature...

The aim of this chapter is to reflect on the strengths of the different core concepts within the dual marketing (DM) arena; evaluate the strategic features of these core concepts in practice; assess how these concepts may provide insights into the development and management of DM; investigate how...

Dual marketing, i.e. selling the same product to both consumers and business customers, calls for a rearrangement of companies’ organizational chart. New figures, appointed with new roles, need to be integrated within the organization. In addition, dual marketers are required new skills by the...