Integrated reporting is essentially a voluntary practice worldwide. For this reason, although it is growing, its diffusion is slow. Based on the Portuguese context, where a reduced number of listed companies publish integrated reports, this study aims to explore the drivers and barriers for the...

Introduction -- The Evolution of Non-Financial Reporting: Antecedents and Reference Legislation -- Sustainability Reporting -- Integrated Reporting -- A Comparison of the SR and the IR: Empirical Case Studies on the Implementation Process.

Abstract Discourse concerning the most effective way for enterprises to offset environmental impacts is well established. While certain approaches like the Triple Bottom Line (TBL) have gained widespread acceptance, other initiatives like introducing the Carbon Tax in Australia have not been...

Chapter 1: Introduction -- Chapter 2: A Dynamic Integrated Carbon Accounting System -- Chapter 3: Quantification of Greenhouse Gas Emissions -- Chapter 4: Integrating Climate Events into Financial Reporting -- Chapter 5: Accounting Issues and Climate Events -- Chapter 6: Climate-related...