LEADER 05269nam 22006735 450 001 9910726293903321 005 20230511130651.0 010 $a9783031303548 024 7 $a10.1007/978-3-031-30354-8 035 $a(CKB)26748776100041 035 $a(MiAaPQ)EBC7248715 035 $a(Au-PeEL)EBL7248715 035 $a(DE-He213)978-3-031-30354-8 035 $a(BIP)089231038 035 $a(PPN)270616748 035 $a(EXLCZ)9926748776100041 100 $a20230511d2023 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aFostering Sustainability in Corporate Governance $eAnalysis of the EU Sustainable Corporate Governance and Due Diligence Directives /$fby Salvatore Principale 205 $a1st ed. 2023. 210 1$aCham :$cSpringer Nature Switzerland :$cImprint: Springer,$d2023. 215 $a1 online resource (87 pages) 225 1 $aSIDREA Series in Accounting and Business Administration,$x2662-9887 311 $a9783031303531 320 $aIncludes bibliographical references. 327 $aIntro -- Preface -- Contents -- Abbreviations -- Chapter 1: Corporate Governance and Strategic Management -- 1.1 Introduction -- 1.2 Research Theories -- 1.2.1 Managerial Theory -- 1.2.2 Agency Theory -- 1.2.3 Stakeholder Theory -- 1.2.4 Resource Dependency View -- 1.2.5 Stewardship Theory -- 1.2.6 Socio-emotional Wealth -- 1.3 The Governance Model -- 1.3.1 UK Model -- 1.3.2 German Model -- 1.3.3 The Italian System -- 1.4 Control Systems -- References -- Chapter 2: Corporate Governance and Sustainability -- 2.1 Introduction -- 2.2 Theories -- 2.3 Methodology -- 2.4 Corporate Governance and Sustainability -- 2.4.1 Corporate Governance and Sustainability in Management and Accounting Studies -- 2.5 Recent Literature on the Topic -- 2.5.1 Accountability -- 2.5.2 Governance and Non-financial Reporting and Performance -- 2.5.3 Governance Structure -- 2.5.4 Focus CSR Committee -- References -- Chapter 3: The Current Scenario on Sustainable Corporate Governance: Theoretical and Practical Evidence -- 3.1 Introduction -- 3.2 Sustainability and Codes of Conduct -- 3.3 European Harmonization Policies and Corporate Governance Directive -- 3.4 European Union and Sustainability -- 3.5 EU Sustainable Corporate Governance -- 3.6 Corporate Sustainability Due Diligence Proposal -- 3.6.1 Consultation -- 3.6.2 Provisions -- 3.6.3 Scope of the Obliged Subjects -- 3.6.4 Content of the Directive -- 3.6.5 External Monitoring and Sanctions -- 3.7 Final Comments -- References -- Chapter 4: Human Rights Due Diligence and Corporate Governance: A European Analysis -- 4.1 Introduction -- 4.2 Human Rights-Related Disclosure -- 4.2.1 Human Rights Due Diligence -- 4.3 Research Aim -- 4.4 Methods -- 4.4.1 Sample -- 4.4.2 Methodology -- 4.4.3 Variables -- 4.5 Results -- 4.6 Discussion of the Results -- References -- Chapter 5: Conclusion Remark. 327 $a5.1 First Results on Sustainable Corporate Governance and Due Diligence -- 5.2 Corporate Governance Challenges and Future Perspectives. 330 $aThe effects of climate change on the one hand, and government promises to achieve sustainable development on the other, are only two examples of the factors driving businesses to incorporate sustainability into their business strategies. International organizations and researchers alike contend that incorporating sustainability into business is only feasible when governance also considers environmental, social and governance (ESG) issues. Therefore, corporate governance is attracting more and more attention from investors and various stakeholders. On 23 February 2022, the European Commission adopted a proposal for a Directive on corporate sustainability due diligence. The aim of this Directive is to foster sustainable and responsible corporate behaviour and to anchor human rights and environmental considerations in companies? operations and corporate governance. Drawing on the theoretical framework of corporate governance and an analysis of the latest and most important literature on corporate governance and sustainability, this book offers essential insights, particularly in light of the Sustainable Corporate Governance Directive and Due Diligence Directive. 410 0$aSIDREA Series in Accounting and Business Administration,$x2662-9887 606 $aCorporate governance 606 $aAccounting 606 $aStrategic planning 606 $aLeadership 606 $aCorporate Governance 606 $aAccounting 606 $aBusiness Strategy and Leadership 610 $aManagerial Accounting 610 $aManagement 610 $aBusiness & Economics 615 0$aCorporate governance. 615 0$aAccounting. 615 0$aStrategic planning. 615 0$aLeadership. 615 14$aCorporate Governance. 615 24$aAccounting. 615 24$aBusiness Strategy and Leadership. 676 $a658.4 676 $a338.74094 700 $aPrincipale$b Salvatore$01364991 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 912 $a9910726293903321 996 $aFostering Sustainability in Corporate Governance$93386655 997 $aUNINA