ABSTRACT
This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book discusses the main and most recent proposals on the accounting, performance measurement, reporting and managerial control fields. It traces a picture of innovative tools and approaches, and some related critical issues, to drive the organizations to implement their sustainability strategy. The book then deals with the integration of social and environmental issues into corporate accounting, presenting the Comprehensive Accounting in Respect of Ecology (CARE) model developed in France and fast gaining notoriety. It also deals with implementation of the CARE accounting method in agro-ecological firms. The book aims to explore the social side of Comprehensive Accounting, focusing more specifically on the issue of occupational mental health. It then discusses the determinants of Integrated Reporting (IR) quality, drawing from different theories. The book also explores the IR principle of connectivity proposed in the International Integrated Reporting Council’s framework.
