| Description |
1 online resource : illustrations (black and white, and color) |
| Series |
SIDREA series in accounting and business administration |
|
SIDREA series in accounting and business administration.
|
| Contents |
Intro -- Acknowledgements -- Contents -- Chapter 1: Introduction -- References -- Chapter 2: Principles and Practices of Sustainability -- 1 Business Ethics -- 2 Corporate Social Responsibility -- 3 Sustainability and Sustainable Development -- 4 Corporate Sustainability -- 5 Circular Economy and Sustainability -- References -- Chapter 3: ESG Measures and Non-financial Performance Reporting -- 1 Sustainability Indicators -- 2 The ESG Rating -- 3 The Main ESG Rating Agencies -- 4 The Main ESG Indexes -- 5 Non-financial Performance Reporting -- 6 The Social and Environmental Balance |
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7 The Sustainability Report -- 8 The Integrated Report -- 9 Directive 2014/95/EU and Proposal for the Directive CSRD 2021/0104 -- 10 The Sustainability Disclosure Standards (ISSB Standards) -- References -- Chapter 4: Corporate Sustainability and Financial Performance -- 1 Introduction -- 2 Literature Review and Research Hypotheses -- 2.1 Sustainability Performance and Financial Performance -- 2.2 Sustainability Performance and Financial Performance in Family and Nonfamily Firms -- 2.3 Collegial Leadership -- 3 Methodology -- 3.1 Data Collection and Sample -- 3.2 Dependent Variable |
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3.3 Independent and Moderating Variables -- 3.4 Control Variables -- 3.5 Model -- 4 Analysis and Results -- 4.1 Descriptive Analysis -- 4.2 Hypotheses Testing -- 5 Discussion -- References -- Chapter 5: Future Research Directions -- Chapter 6: Conclusions -- References |
| Summary |
This book introduces readers to the main types of corporate sustainability practices. The first section examines both the ratings provided by international agencies and the various ESG (Environmental, Social and Government) indexes existing at 2021. In turn, the second part empirically investigates the relationship between the level of corporate sustainability and corporate financial performance among the large companies listed on the Milan Exchange FTSE-MIB 40 index for 2015-2019. The book offers a comprehensive overview of current sustainability concepts and practices and illustrates how various companies are seeking to integrate them in their competitive strategy. Further, it fills a gap in the extant literature by analysing the origins, historical evolution and structure of the main rating agencies and ESG indexes. In addition, the empirical analysis of corporate sustainabilitys impact on companies financial performance reveals the importance of collegial leadership a commonly found feature of Italian family businesses that has not been considered in previous studies as a moderating factor for reconciling sustainability initiatives and performance at family-run firms |
| Notes |
Includes index, |
|
Print version record |
| Subject |
Social responsibility of business -- Environmental aspects
|
|
Industrial management -- Environmental aspects.
|
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Sustainable development.
|
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sustainable development.
|
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Industrial management -- Environmental aspects
|
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Sustainable development
|
| Form |
Electronic book
|
| Author |
Cambrea, Domenico Rocco, author
|
| ISBN |
9783031114915 |
|
3031114914 |
|
