£47.76

Gouvernance environnementale et reporting intégré: Discours et pratiques en matière de développement durable des entreprises

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Description

La crise économique a fait de la transparence une valeur pour les entreprises et a influencé l'émergence d'un marché vert des rapports de développement durable. Ce phénomène est abordé dans cet ouvrage, qui se concentre sur le cas du reporting intégré promu par l'International Integrated Reporting Council (IIRC). Il prévoit l'intégration de données financières et non financières - sociales et environnementales - afin de démontrer comment l'organisation crée de la valeur au fil du temps pour ses différents publics. Sur la base de la perspective de la théorie institutionnelle et de la nouvelle sociologie économique, qui explique le développement des marchés à partir de constructions sociales, cette recherche a étudié la motivation des entreprises à adopter cette pratique volontaire et évalué comment les douze entreprises brésiliennes du programme pilote de reporting intégré ont adhéré aux directives de gouvernance proposées par l'IIRC, une exigence différenciatrice car elle influence directement la prise de décision. Pour ce faire, le domaine organisationnel et le réseau ont été abordés de manière exploratoire afin de comprendre comment cette pratique influence l'agenda de la durabilité.

Product Specifications

Format: paperback
ASIN: 6209101054
Category: Books > Subjects
Domain: Amazon UK
Release Date: 13 November 2025
Listed Since: 15 November 2025

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Gouvernance environnementale et reporting intégré: Discours et pratiques en matière de développement durable des entreprises

New to our records — first sighting 12 days ago. We'll learn its rhythm.

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