Companies are increasingly keen on disclosing information about the responsible use of resources they make and in general about the sustainability of their operations. This is by no means just a marketing stunt, as stakeholders often take decisions based on this kind of information. For this reason, even non-financial data must be credible and transparent.
Ariela Caglio, associate professor of Management Accounting at Bocconi, tells us how accounting is so much more than bookkeeping.