The strategic role of sustainability reports in representing Non-Financial Information

This chapter aims to promote the main meaning of sustainability reporting reveaing its strategic role in showing non-financial information reported and disclosed to stakeholders. Through a descriptive approach, this chapter presents the analysis of key issues in developing sustainability reports, its definition in the European scene as well as the Italian scenario, main guidelines, frameworks and standards used by companies involved in its development and realization. An overview of the role of accounting - social and environmental accounting or SEA - in representing climate change, biodiversity, water and human rights information is presented. Results are directed to sow the main landscape framework in the sustainability reports.