Corporate Sustainability

Measurement, Reporting and Effects on Firm Performance
1. Auflage 2022
ISBN: 978-3-031-11490-8
Verlag: Springer International Publishing

Buch, Englisch, 86 Seiten, Format (B × H): 160 mm x 241 mm, Gewicht: 319 g

Reihe: SIDREA Series in Accounting and Business Administration

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 sustainability’s 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.

Zielgruppe

Research

Autoren/Hrsg.

Cambrea, Domenico Rocco

Tenuta, Paolo

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Betriebswirtschaft Bereichsspezifisches Management Betriebliches Energie- und Umweltmanagement
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensorganisation, Corporate Responsibility Unternehmenskultur, Corporate Governance

Inhaltsverzeichnis

Introduction

CHAPTER ONE

Principles and practices of sustainability

CHAPTER TWO

Esg measures and non-financial performance reporting

Chapter three

Corporate sustainability and financial performance

Future research directions

Conclusions

Über Autor(innen)

Paolo Tenuta is Assistant Professor of Business Administration at the University of Calabria (Italy). He holds a PhD in Public Management and Governance from the University of Calabria. He is the author of several monographs and research papers. His research interests are corporate governance, corporate sustainability and management of public administration.

Domenico Rocco Cambrea is Senior Assistant Professor of Business Administration at the University di Modena and Reggio Emilia (Italy). He holds a Ph.D. in Applied Economics and Managerial Decisions from the University of Calabria. His research is mainly focused on cash reserves and corporate governance in family firms.