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Author: B. Campedelli
Publisher: FrancoAngeli
ISBN: 9788846461339
Category : Business & Economics
Languages : it
Pages : 276
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Book Description
Author: B. Campedelli
Publisher: FrancoAngeli
ISBN: 9788846461339
Category : Business & Economics
Languages : it
Pages : 276
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Book Description
Author: Filippo Vitolla
Publisher: EGEA spa
ISBN: 8823812623
Category : Business & Economics
Languages : it
Pages : 207
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Book Description
Quali informazioni contengono i report socio-ambientali e di sostenibilità? Come si misura la qualità delle informazioni divulgate? Quali sono i fattori rilevanti, interni ed esterni all’impresa, che favoriscono la redazione di report socio-ambientali di qualità? Si riscontrano differenze sostanziali tra la dimensione sociale e quella ambientale dei report? In questo lavoro, dopo un’approfondita rassegna della letteratura rilevante sul tema, si propone un’analisi empirica dei report socio-ambientali e di sostenibilità delle società quotate alla Borsa Italiana con l’obiettivo, da un lato, di fornire la descrizione, in ottica statica e dinamica, dei loro contenuti e delle modalità di redazione e, dall’altro, di valutarne la qualità e verificare l’impatto sulla stessa dei fattori che condizionano il processo di disclosure.
Author: Alessandra Ponzio
Publisher: Gruppo 24 Ore
ISBN:
Category : Political Science
Languages : it
Pages : 124
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Book Description
L’accelerazione della regolamentazione del reporting di sostenibilità si inserisce in un contesto economico-sociale decisamente turbolento. Le imprese, faticosamente in ripresa dopo un forte calo della domanda dopo la pandemia, si trovano ora a dover affrontare una crisi energetica senza precedenti, assistendo ad una impennata dei costi dell’energia e delle materie prime nonché ad un significativo aumento dell’inflazione. In questo scenario geo-politico diventa ancora più urgente adottare strategie d’impresa di medio-lungo periodo basate sul paradigma “ESG”. La Guida del Sole 24 Ore mette a disposizione strumenti conoscitivi sul panorama normativo e i trend in atto, tenendo conto della peculiarità di alcuni settori, tra i quali il mondo finanziario e assicurativo, e fornendo strumenti tecnici e casi rappresentativi del mercato, anche tenendo conto del tessuto imprenditoriale che vede una presenza significativa di piccole e medie imprese
Author: Cristiano Busco
Publisher: Springer Science & Business Media
ISBN: 3319021680
Category : Business & Economics
Languages : en
Pages : 354
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Book Description
This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.
Author: Alessandra Ponzio
Publisher: Gruppo 24 Ore
ISBN:
Category : Business & Economics
Languages : it
Pages : 116
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Book Description
L’integrazione della sostenibilità all’interno dei modelli di business delle imprese non è ormai più solo una direzione, un obiettivo. Chiarezza, misurabilità, confrontabilità delle informazioni sono alla base di rating di sostenibilità più affidabili, della fiducia degli investitori e della sana concorrenza sul mercato: la Guida del Sole 24 Ore, dettagliata e operativa, fornisce tutti gli strumenti utili alla predisposizione di un complesso organico e compiuto di standard contabili e di revisione specifici per le tematiche ESG connessi con gli ambiti finanziari.
Author: Michele Milone
Publisher: FrancoAngeli
ISBN: 8835154774
Category : Business & Economics
Languages : it
Pages : 115
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Book Description
365.1301
Author: Maria-Gabriella Baldarelli
Publisher: Springer
ISBN: 3319509187
Category : Business & Economics
Languages : en
Pages : 412
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Book Description
This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.
Author: Paolo Tenuta
Publisher: Springer Nature
ISBN: 3031114914
Category : Business & Economics
Languages : en
Pages : 92
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Book Description
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.
Author: Nicholas Capaldi
Publisher: Springer
ISBN: 3030112179
Category : Business & Economics
Languages : en
Pages : 239
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Book Description
This book offers up-to-date insights into the theory and practice of Corporate Social Responsibility (CSR) and sustainability management. Gathering contributions by a team of international scholars, it shares perspectives from a variety of academic disciplines, including management and tourism as well as accounting, higher education research and supply chain management. Guided by the credo of achieving 'Responsible Business for Uncertain Times and a Sustainable Future,' the authors present their latest reflections on, and possible solutions for, sustainable and responsible business practices. All of the contributions presented here are critical, evidence-based and solution-oriented, making the book both practical and insightful reading for academics and practitioners alike.
Author: Teresa Turzo
Publisher: FrancoAngeli
ISBN: 8835166594
Category : Business & Economics
Languages : it
Pages : 312
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Book Description
1312.14
