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[null,"1.","Record Nr.",null,"UNINA9910616202303321"]
[null,null,"Autore",null,"Tenuta Paolo"]
[null,null,"Titolo",null,"Corporate Sustainability : Measurement, Reporting and Effects on Firm Performance / / by Paolo Tenuta, Domenico Rocco Cambrea"]
[null,null,"Pubbl/distr/stampa",null,"Cham : , : Springer International Publishing : , : Imprint : Springer, , 2022"]
[null,null,"ISBN",null,"3-031-11491-4"]
[null,null,"Edizione",null,"[1st ed. 2022.]"]
[null,null,"Descrizione fisica",null,"1 online resource (92 pages)"]
[null,null,"Collana",null,"SIDREA Series in Accounting and Business Administration, , 2662-9887"]
[null,null,"Disciplina",null,"658.408"]
[{"$nulls":4},"658.4083"]
[null,null,"Soggetti",null,"Accounting"]
[{"$nulls":4},"Industrial management - Environmental aspects"]
[{"$nulls":4},"Corporate governance"]
[{"$nulls":4},"Financial statements"]
[{"$nulls":4},"Corporate Environmental Management"]
[{"$nulls":4},"Corporate Governance"]
[{"$nulls":4},"Financial Reporting"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,"Nota di contenuto",null,"Intro -- Acknowledgements -- Contents -- Chapter 1: Introduction -- References -- Chapter 2: Principles and Practices of Sustainability -- 1 Business Ethics -- 2 Corporate Social Responsibility -- 3 Sustainability and Sustainable Development -- 4 Corporate Sustainability -- 5 Circular Economy and Sustainability -- References -- Chapter 3: ESG Measures and Non-financial Performance Reporting -- 1 Sustainability Indicators -- 2 The ESG Rating -- 3 The Main ESG Rating Agencies -- 4 The Main ESG Indexes -- 5 Non-financial Performance Reporting -- 6 The Social and Environmental Balance -- 7 The Sustainability Report -- 8 The Integrated Report -- 9 Directive 2014/95/EU and Proposal for the Directive CSRD 2021/0104 -- 10 The Sustainability Disclosure Standards (ISSB Standards) -- References -- Chapter 4: Corporate Sustainability and Financial Performance -- 1 Introduction -- 2 Literature Review and Research Hypotheses -- 2.1 Sustainability Performance and Financial Performance -- 2.2 Sustainability Performance and Financial Performance in Family and Nonfamily Firms -- 2.3 Collegial Leadership -- 3 Methodology -- 3.1 Data Collection and Sample -- 3.2 Dependent Variable -- 3.3 Independent and "]
[{"$nulls":4},"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."]
[null,null,null,"Sommario/riassunto","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."]