Trousson, Raymond / Vercruysse, Jeroom (dir.), Dictionnaire general de Voltaire. (Champion classiques, references et dictionnaires 18) 1272 p. 2020:10 (Champion, FR) <670-9>
ISBN 978-2-38096-016-7 paper ¥7,064.- (税込) EUR 38.00

持続可能性報告のデジタル・トランスフォーメーション
Abhayawansa, Subhash / Adams, Carol / Busulwa, R. et al., The Digital Transformation of Sustainability Reporting: How Digital Technologies are Reshaping Sustainability Accounting, Data, and Disclosure. (Routledge Studies in Accounting) 148 pp. 2025:9 (Routledge, UK) <750-363>
ISBN 978-1-032-63789-1 hard ¥41,470.- (税込) GB￡ 145.00

As global sustainability expectations intensify, digital technologies (DTs) are becoming essential tools for efficiently and effectively managing, measuring, and communicating sustainability performance and impact. This book unpacks how emerging and established DTs - from artificial intelligence and blockchain to cloud platforms and the Internet of Things - can transform sustainability reporting and data management, enhance decision-making, and improve accountability across value chains.Drawing on insights from extensive interviews and cross-sectional surveys of sustainability, accounting, auditing, data science and technology professionals, this book delivers a practical and evidence-based roadmap of how DTs are being leveraged and could be better leveraged in internal and external sustainability reporting-related activities. It explores how DTs can enhance the efficiency and effectiveness of collecting, analysing, and assuring sustainability-related data, while also supporting scenario planning, target setting, and improving the accessibility and usability of disclosures for stakeholders. The book further examines the key drivers, opportunities, and challenges shaping the use of DTs in sustainability reporting and offers a valuable reference for practitioners and finance professionals through a concise mapping of relevant digital tools and platforms. It also explores the evolving roles and competencies required of accounting and finance professionals to effectively contribute to sustainability reporting and lead technology-enabled sustainability performance.This is a must-read for:Sustainability managers and leaders seeking more efficient, credible, and future-ready sustainability reporting practicesPolicy makers and regulators navigating the digitalisation of corporate transparency and complianceTechnology providers aiming to align product innovation with the fast-evolving needs of sustainability reportingEducators and students in accounting, finance, sustainability, and data science fields preparing for the future of sustainability-driven businessResearchers exploring the intersection of digital innovation, regulatory change, and reporting of sustainability risks, performance and impacts

Aluchna, Maria / Aniszewska-Banas, Grazyna et al. (eds.), Sustainability Disclosure: Evidence from Mandatory Reporting Regulation in the European Union. (Routledge Studies in Central and Eastern European Business and Economics) 170 pp. 2025:9 (Routledge, UK) <750-364>
ISBN 978-1-032-93616-1 hard ¥41,470.- (税込) GB￡ 145.00

Sustainability Disclosure examines the evolution of sustainability disclosure resulting from the implementation of mandatory reporting legislation within the European Union using the evidence from the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD). Overall, the findings underscore the significance of mandatory reporting legislation in increasing the number of companies disclosing their social and environmental impact, as well as broadening the scope of reporting.Addressing the current topics of mandatory regime for sustainability disclosure, the book offers important insights for academic scholars, regulators, and policy makers indicating strength and weaknesses of NFRD with potential feedback for the recently introduced CSRD regulation. In addition, the analysis of the evidence from companies listed on the Warsaw Stock Exchange (WSE) delivers interesting lessons for practitioners, managers, and auditors responsible for implementing mandatory reporting legislation at the company level. Finally, the book would be helpful for Ph.D. candidates and students of management and organization, economics, finances as well as legal studies willing to develop their understanding about sustainability disclosure.

Bracci, Enrico / Weichselberger, G. K. et al. (eds.), Public Value Accounting and Accountability: Current and Future Issues. (Emerald Studies in Public Service Accounting and Accountability) 352 pp. 2025:10 (Emerald, UK) <750-365>
ISBN 978-1-83797-537-2 hard ¥23,908.- (税込) US$ 115.00

As societies and public service organizations are facing new challenges resulting from the turbulence created by the pandemic and conflict, focus has turned to public value and it has gained momentum at the centre of the agenda: how accounting can have an emancipatory and societal role. This could well lead to a paradigmatic shift alternative to rational managerialism and new public management rationale. This book brings together academics and practitioners alike, theoretical and empirical studies, providing a base for future developments in public value accounting and accountability studies. In doing so, the book aims at providing three major contributions. First, it will provide a reference point with the latest theoretical and practical advancements in public value accounting and accountability. Second, it will provide real case examples of how public value accounting and accountability can be made operable, representing an alternative paradigm for public managers and politicians. Third, it will guide future public value research in the accounting and accountability field.

財務報告環境ハンドブック
Ge, Weili / Koester, Allison / McVay, Sarah (eds.), Handbook on the Financial Reporting Environment. (Research Handbooks on Accounting) 432 pp. 2025:11 (E. Elgar, UK) <750-366>
ISBN 978-1-80088-867-8 hard ¥61,490.- (税込) GB￡ 215.00

This timely Handbook offers a practical guide to understanding the complex world of financial reporting. It depicts how the financial reporting environment is shaped by key players, including standard setters, managers, auditors, and regulators, and how sophisticated users like institutional investors and creditors use financial information for their decision making.The efficient allocation of capital hinges on high-quality financial information. Today's financial reporting environment extends far beyond traditional financial statements. It includes forward-looking disclosures, sustainability reporting, and additional evolving forms of communication-making the landscape increasingly complex and, at times, daunting. This Handbook serves as a vital guide, offering clarity amid this complexity. Each chapter, written by leading experts, provides in-depth coverage of a specific area of financial reporting. Foundational concepts are paired with real-world examples and insights from academic research in a concise and accessible format.Designed for a broad audience, including students, business professionals, and researchers, this Handbook provides essential understanding for anyone seeking to grasp the dynamics of financial reporting in today's business world.

Marcella, Albert J., Auditing Artificial Intelligence: A Handbook for Audit, Risk, and Security Professionals. 328 pp. 2025:9 (Routledge, UK) <750-367>
ISBN 978-1-041-07879-1 hard ¥31,460.- (税込) GB￡ 110.00
ISBN 978-1-041-08675-8 paper ¥12,866.- (税込) GB￡ 44.99

Artificial Intelligence (AI) is revolutionizing industries, yet its rapid evolution presents unprecedented challenges in governance, ethics, and security. Auditing Artificial Intelligence is an essential guide for IT auditors, information security experts, and risk management professionals seeking to understand, evaluate, and mitigate AI-related risks.This book provides a structured framework for auditing AI systems, covering critical areas such as governance, compliance, algorithm transparency, ethical accountability, and system performance. With 24 insightful chapters, it explores topics including:? AI Governance & Ethics - Establishing frameworks to ensure fairness, accountability, and transparency in AI deployments.? Risk Management & Compliance - Addressing the legal and regulatory landscape, including GDPR, the EU AI Act, and ISO standards.? Bias & Trustworthiness - Evaluating AI decision-making to detect bias and ensure equitable outcomes.? Security & Continuous Monitoring - Safeguarding AI systems from adversarial attacks and ensuring operational consistency.? Model Performance & Explainability - Assessing AI outputs, refining accuracy, and ensuring alignment with business objectives.Designed for professionals tasked with assessing AI systems, this book combines practical methodologies, industry standards, and real-world audit questions to help organizations build responsible and resilient AI practices and assess associated risks. Whether you are assessing AI governance, monitoring AI-driven risks, or ensuring compliance with emerging regulations, this handbook provides the guidance you need to navigate and assess the complexities of AI systems with confidence.Stay ahead in your role and responsibility for assessing the rapidly evolving deployment and use of AI across the organization - equip yourself with the knowledge and tools to ensure its responsible, safe, approved, secure, and ethical use.

持続可能性のための会計　第2版
Rimmel, Gunnar (ed.), Accounting for Sustainability. 2nd ed. 312 pp. 2025:9 (Routledge, UK) <750-368>
ISBN 978-1-032-78546-2 hard ¥41,470.- (税込) GB￡ 145.00
ISBN 978-1-032-78548-6 paper ¥11,436.- (税込) GB￡ 39.99

This book provides a broad overview of how sustainability reporting has grown, how it is used now, and where it is heading.Daily, we encounter concepts such as corporate social responsibility (CSR), sustainability reporting, sustainability accounting, environmental reports, corporate citizenship or environmental management systems, or Environmental, Social and Governance (ESG) disclosures. Accounting for Sustainability decodes this terminology by offering an accessible introduction that explores sustainability reporting from both internal and external perspectives. It begins with an overview of key terms and theories, followed by chapters on financial management, sustainability standards, accounting communication, and capital markets. This new edition has been fully revised and expanded with four new chapters, including coverage of the EU's Corporate Sustainability Reporting Directive (CSRD), European Sustainability Reporting Standards (ESRS), and the global efforts of the International Sustainability Standards Board (ISSB). It also includes critical reflections on digitalisation, standard-setting, and assurance.With learning outcomes and study questions embedded in each chapter, this book will be of great interest to students of sustainability reporting and accounting, as well as practitioners taking related professional accreditations.