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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 disclosure. Indeed, although some scholars considered IR as a tool to improve the sustainability approach of the companies allowing to disclose more relevant social information, others are more critical about the potentiality of IR to improve social disclosure. Therefore, the general research question is: Is there a natural link between IR and social disclosure (true love) or is the IR a practice to “normalize” the social disclosure and accounting (forced marriage)?

In the attempt to provide a preliminary answer to the research question, the chapter analyzes what is the approach of three categories: (1) academics; (2) soft-regulators; and (3) companies. From the methodological point of view, a mixed method of analysis has been adopted.

From the analysis of the three different points of view, IR can be considered as a “contested concept” because of the heterogeneous and sometimes conflicting interpretations and implementation that are done on this type of report. This leads to relevant theoretical and practical implications.

This study examines the factors that influence the uptake of stakeholder engagement in the sustainability accounting and reporting process. The chapter addresses the scarcity of research in the area of stakeholder engagement by highlighting the factors that accelerate involvement of stakeholders in the sustainability accounting and reporting process. Case study research was used to explore the influences on stakeholder engagement practices of three Australian local councils. Data collection methods included interviews and document analysis.

This research highlights external as well as internal factors that can encourage meaningful stakeholder engagement in the sustainability accounting and reporting process in public sector organisations. The findings of this research recognise government regulations as the key driver behind the uptake of stakeholder engagement policies and practices. However, managerial commitment and professional bodies’ support is observed as necessary to encourage and sustain creative and meaningful engagement. These findings also have implications for stakeholder engagement in the private sector.

The organizational ecology perspective approaches the integration of sustainability into the accounting curriculum by following the evolutionary process of organizational development. There is a growing interest in sustainability, and, recently, books and articles have appeared that discuss sustainability accounting and reporting. A number of schools have developed standalone courses in sustainability accounting while others have integrated sustainability into existing courses in accounting ethics or corporate social responsibility. This chapter applies ecological, both organizational sociological and anthropological, approaches to argue in favor of integration of sustainability into the accounting curriculum rather than in standalone courses. These two approaches are utilized because these disciplines have well-established theoretical and methodological approaches that can be applied to study the subject of sustainability, natural resources conservation, and ecological management. In addition, the current trend in accounting education is for the incorporation of social and behavioral sciences perspectives, including sociology and anthropology, into the accounting curriculum. Accordingly, the application of the ecological approach from these disciplines contributes significantly to the study of the integration of sustainability into the accounting curriculum.

This chapter reviews the relevant theories associated with sustainability reporting, in its first section nine theories supporting sustainability reporting were discussed. In the following section four theories against sustainability reporting were explained. The last section is the theoretical framework used in this book. The theoretical framework built based on integration of three theories: stakeholder theory, legitimacy theory and political-economy theory.

The research objectives of this chapter are threefold. First, we explore what is the current status of corporate water accounting tools and methodologies. Second, we develop a framework for analyzing corporate water accounting and reporting. Third, we investigate what French CAC 40 companies account for and report in relations to the water challenge.

We collected annual and sustainability reports from all CAC 40 companies as well as their water Carbon Disclosure Project (CDP) responses when available. We also collected all publically available corporate water accounting methodologies to assess the international water accounting field. We coded the data according to our designed framework via qualitative data analysis software.

Although water is seen as equally important to climate change (Association of Chartered Certified Accountants (ACCA), 2009), French multinationals have a very immature reporting on this topic. Most still do not report to the water disclosure questionnaire of CDP in 2014 and rely on basic figures such as global water consumption. We analyzed the multiple water accounting, reporting, and risk assessment frameworks that have mushroomed since 2000, and question the impact of this fragmented field on the maturity of the water performance reporting by French companies.

The developed framework for analysis of water reporting can be used for sustainability teaching at university level.

We developed the first comprehensive analytical framework for water corporate reporting assessment. Moreover, this research is the first comprehensive study of water reporting in Europe. We therefore contribute to extend our comprehension of corporate maturity in water stewardship and water performance reporting.

Purpose: This chapter offers a conceptual contribution to the development of sustainability accounting. Sustainability accounting is the contribution of accounting to sustainable development. Sustainability accounting has grown in importance in many countries.

Methodology: This chapter uses discourse analysis to analyse sustainability at the conceptual level.

Findings: This chapter highlights the motivation for sustainability accounting, the definition of sustainability accounting, the objectives of sustainability accounting and the tools of sustainability accounting. The findings are significant in that they show that sustainability accounting can provide a reporting framework that allows organisations to commit significant resources to promote continuing sustainability in the interest of society and the environment.

Originality: This chapter considers sustainability accounting as the contribution of accounting to sustainable development.

Drawing on managerial innovation model proposed by Abrahamson (1991), this chapter tries to gain a better understanding of how the UN SDGs have impacted the practice of sustainability reporting of Spanish public universities. Data were collected from a variety of sources, such as: several email structured interviews with university managers, an examination of the Chancellor letters of sustainability reports of Spanish public universities, a detailed reading of some sustainability reports and a consultation of the website of each Spanish public university. The findings reveal that there has been an increasing number of Spanish public universities that have started to publish stand-alone sustainability reporting since the appearance of the UN SDGs. According to Abrahamson's framework, our findings reveal that governmental-policy forces have shaped the sustainability reporting landscape in the Spanish public university setting, and their behaviour is mostly explained by the forced-selection and fad/fashion perspectives.

This study analyses the scope of social and environmental reporting from the perspective of integrating it in financial reporting and comments on a new approach regarding the presentation of social and environmental information in the annual reports from Romanian companies’ perspective.

A literature review introduces and justifies the second part of the research. The latter is organised as an exploratory study based on interviews. It presents the current state of Romanian companies’ availability for reconsidering financial reporting from the perspective of corporate social responsibility.

While social and environmental involvement of Romanian companies is at an early stage, there is a basis for future development of corporate reporting by addressing social and environmental aspects. We noticed that companies have the tendency of responding rather to a mandatory framework than a voluntary one.

The limitations of the research are linked to the study population. The small number of Romanian companies that publicly manifest interest for social responsibility determined the choice of a qualitative instead of a quantitative research.

The exploratory study based on the case of Romania accompanies the present state of non-financial versus financial reporting in order to highlight measurable and non-measurable, but relevant, information to be considered in a future reporting framework.

The study advances new lines in accounting research by confronting the national and international perspectives of social and environmental reporting. Debates and arguments on the research results add value and utility to the research.

The diffusion of integrated reporting as a practice has stimulated an academic debate about whether integrated reporting has the potential to advance sustainability. The International Integrated Reporting Framework, which guides the preparation of integrated reports, focuses specifically on providers of financial capital and does not refer explicitly to sustainability in a significant way. But there is evidence that integrated reporting has enhanced the provision of sustainability disclosures. This chapter scrutinizes academic research on integrated reporting, focusing on sustainability published from 2010 to 2021. First, we synthesize arguments about aspects of integrated reporting that inhibit the advancement of sustainability as well as those that help advance sustainability. Then we explain a two-pronged approach for improving the sustainability orientation of any future connected reporting framework. The first one relates to building on the current strengths of integrated reporting for advancing sustainability. The second approach concerns tackling the obstacles to promoting sustainability through integrated reporting identified in the literature. This chapter also provides important insights for future research in the field.

This chapter aims to determine the extent of stakeholder engagement in the sustainability accounting and reporting process in three Australian local councils. The frameworks of Arnstein (1969) and Friedman and Miles (2006) and the case study methodology are used to assess the stakeholder engagement practices of three best practice Australian local councils. The findings highlight the existence of five levels of stakeholder engagement ranging from informing to empowering. However, the extent of stakeholder engagement varied depending on the nature and purpose of engagement. This study adds to the limited literature on stakeholder engagement in sustainability accounting and reporting, especially in a public sector context. This study provides practical insights into engagement with stakeholders and is useful to both organizations and their stakeholders. Although focused on a public sector and Australian context, the findings of this study have implications for stakeholder engagement in various local and global contexts.