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New Challenges for the Enterprise in the Age of “Sustainable Modernity”

In: Environmental Accounting and Reporting

Author

Listed:
  • Maria-Gabriella Baldarelli

    (University of Bologna)

  • Antonio Matacena
  • Ludmila Pascari

Abstract

Whenever we wish to analyze the corporate information system of any company, we need to remember that: 1. All corporate information systems must be structured in such a way as to offer useful data for the decision and result control (data for both internal and external use). 2. All corporate information systems must be structured respecting a precise principle of general order on the basis of which the information produced, whether compulsory or not as the case may be, must highlight the existence of an explicit correlation between (a) the aims pursued by the single company; (b) the organizational structure – as an institutional setup of the single company – which, once having decided on the goals to pursue, defines and implements the strategies and policies needed for achieving them; and (c) the whole set of accounting and non-accounting procedures, with the aim of producing information needed to decide and check.

Suggested Citation

  • Maria-Gabriella Baldarelli & Antonio Matacena & Ludmila Pascari, 2017. "New Challenges for the Enterprise in the Age of “Sustainable Modernity”," CSR, Sustainability, Ethics & Governance, in: Environmental Accounting and Reporting, chapter 0, pages 1-34, Springer.
  • Handle: RePEc:spr:csrchp:978-3-319-50918-1_1
    DOI: 10.1007/978-3-319-50918-1_1
    as

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