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Fostering Sustainability in Corporate Governance : Analysis of the EU Sustainable Corporate Governance and Due Diligence Directives / / by Salvatore Principale
| Fostering Sustainability in Corporate Governance : Analysis of the EU Sustainable Corporate Governance and Due Diligence Directives / / by Salvatore Principale |
| Autore | Principale Salvatore |
| Edizione | [1st ed. 2023.] |
| Pubbl/distr/stampa | Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2023 |
| Descrizione fisica | 1 online resource (87 pages) |
| Disciplina |
658.4
338.74094 |
| Collana | SIDREA Series in Accounting and Business Administration |
| Soggetto topico |
Corporate governance
Accounting Strategic planning Leadership Corporate Governance Business Strategy and Leadership |
| Soggetto non controllato |
Managerial Accounting
Management Business & Economics |
| ISBN | 9783031303548 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- 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.
5.1 First Results on Sustainable Corporate Governance and Due Diligence -- 5.2 Corporate Governance Challenges and Future Perspectives. |
| Record Nr. | UNINA-9910726293903321 |
Principale Salvatore
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| Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2023 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Tax Avoidance and Capital Structure : Empirical Evidence on Debt Covenants / / by Alessandro Gabrielli
| Tax Avoidance and Capital Structure : Empirical Evidence on Debt Covenants / / by Alessandro Gabrielli |
| Autore | Gabrielli Alessandro |
| Edizione | [1st ed. 2023.] |
| Pubbl/distr/stampa | Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2023 |
| Descrizione fisica | 1 online resource (103 pages) |
| Disciplina | 336.243160973 |
| Collana | SIDREA Series in Accounting and Business Administration |
| Soggetto topico |
Accounting
Business enterprises—Finance Business enterprises—Taxation Business tax—Law and legislation Corporate Finance Business Taxation and Tax Law |
| Soggetto non controllato |
Taxation
Managerial Accounting Business & Economics |
| ISBN |
9783031309809
9783031309793 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910726280803321 |
|
Gabrielli Alessandro
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| Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2023 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Understanding Supply Chain Digitalization Through Actor-Network Theory : The Interplay Between Blockchain, Accounting and Management Control / / Gianluca Vitale
| Understanding Supply Chain Digitalization Through Actor-Network Theory : The Interplay Between Blockchain, Accounting and Management Control / / Gianluca Vitale |
| Autore | Vitale Gianluca |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | Cham, Switzerland : , : Springer, Springer Nature Switzerland AG, , [2023] |
| Descrizione fisica | 1 online resource (XV, 110 p. 1 illus.) |
| Disciplina | 657.0285 |
| Collana | SIDREA Series in Accounting and Business Administration Series |
| Soggetto topico |
Accounting - Data processing
Actor-network theory |
| Soggetto non controllato |
Managerial Accounting
Financial Engineering Management Science Business & Economics |
| ISBN | 9783031309885 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- Foreword -- Preface -- Acknowledgements -- Contents -- Abbreviations and Acronyms -- Chapter 1: Information Technologies for Business Management: From Big Data to Blockchain, a Literature Overview -- 1.1 Introduction -- 1.2 What Is Big Data? -- 1.3 BD and Management Issues -- 1.3.1 BD in Management Accounting and Control Activities -- 1.4 What Is Blockchain? -- 1.5 Blockchain and Management Accounting Issues -- 1.6 Literature Shortcomings and Research´s Objectives -- 1.7 Conclusion -- References -- Chapter 2: Theoretical Framework: The Actor-Network Theory (ANT) -- 2.1 Introduction -- 2.2 Conceptualizing Technology in Management Research: Why ANT? -- 2.3 What Is Ant? A Historical Background -- 2.3.1 Power -- 2.3.2 Actors -- 2.3.3 Actor-Network -- 2.3.4 Control -- 2.4 The Sociology of Translation -- 2.5 Latour´s Five Sources of Uncertainty -- 2.6 ANT in Management Accounting and Control Studies -- 2.6.1 ANT in Business Information Technologies Studies -- 2.7 Research Questions Development -- 2.8 Conclusion -- References -- Chapter 3: Research Methodology -- 3.1 Introduction -- 3.2 The Paradigm Concept -- 3.2.1 Ontology -- 3.2.2 Epistemology -- 3.2.3 Methodology -- 3.3 Historical Approaches to Social Studies -- 3.3.1 Positivism -- 3.3.2 Postpositivism -- 3.3.3 Interpretivism -- 3.4 The Case Study Method -- 3.4.1 Triangulation -- 3.5 Case Selection and Data Collection -- 3.6 Conclusion -- References -- Chapter 4: Unboxing the Network: The Empirical Case Study -- 4.1 Introduction -- 4.2 Background -- 4.3 The First Source of Uncertainty: The Nature of Groups -- 4.4 The Second Source of Uncertainty: The Nature of Actions -- 4.4.1 The Role of Management Control Activities in Network Creation -- 4.5 The Third Source of Uncertainty: The Nature of Objects -- 4.5.1 The Accounting Objects -- 4.5.2 The Blockchain Objects.
4.6 The Fourth Source of Uncertainty: Matter of Facts Vs. Matter of Concerns -- 4.7 The Fifth Source of Uncertainty: The Nature of the Study Itself -- 4.8 Discussion -- 4.9 Conclusion -- References -- Chapter 5: Conclusion, Managerial Implications and Limitations -- References -- Annex 1: Draft of the Questions Made During the Semi-Structured Interviews. |
| Record Nr. | UNINA-9910726285103321 |
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Vitale Gianluca
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| Cham, Switzerland : , : Springer, Springer Nature Switzerland AG, , [2023] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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