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The purpose of this book is to study the association of corporate environmental responsibility (CER) with financial performance, capital structure, innovative activities, corporate risk, working capital management and accounting quality. Undoubtedly, CER has been developed into a crucial corporate issue around the world. CER has been incorporated within various sectors, countries and includes many types of activities and dimensions. A fundamental issue that is addressed in this book, is how corporate finance and accounting are affected by CER activities and how it impacts company performance. In order to analyse this interrelation, the authors focus on a sample of firms from 28 EU member countries. The purpose of this book is to study the association of CER with financial performance, capital structure, innovative activities, corporate risk, working capital management and accounting quality. The book also intends to provide useful policy recommendations as well as to offer constructive impulses for future research.
Corporate social responsibility (CSR) has developed into a crucial corporate and organizational issue around the world. It has been incorporated into various sectors and countries, and includes many types of activities and dimensions. It is a common notion that organizations are more inclined today to broaden and shift their performance focus from short-term goals towards long-term social, environmental, and value-added perspectives. Under the framework of corporate governance, organizations and companies are motivated to promote fairness, transparency, ethics, and accountability in their transactions, while concurrently maintaining enhanced standards of governance. This means that organizations and corporations must align their activities with community aspirations which is an issue falling within the sphere of CSR. Increased attention has been placed on the organizations regarding their approach towards the needs of various stakeholders. However, a crucial issue that this book attempts to address is the association, intersection, and inter-relationship between governance and CSR within the EU region, which are not adequately established in the existing literature. The book will show that governance and CSR are highly connected. With the purpose of studying the association of CSR with legal, managerial and empirical aspects of governance in corporations and not-for-profit organizations, in various sectors of the economy, the book also intends to provide useful policy implications, as well as to offer constructive directions for future research. This book will be of value to researchers, academics, practitioners, policymakers, and students in the fields of CRS and governance, organizational theory, marketing management, business ethics and human resource management.
The COVID-19 pandemic upended our social and economic lives. Lockdowns forced firms to implement health and safety protocols, employees to work from home, and businesses of all sorts to close. Even as lockdowns eased, the landscape of work, commerce, leisure, and education was irrevocably transformed. While in many ways life has returned to normal, many of the changes wrought by the pandemic are here to stay. This book presents research on these transformations, examining how the economy and society were impacted. Organizing different aspects of the pandemic into individual chapters, this book examines issues such as financing structures, liquidity, profitmaking, investment, financial security, and market valuation, among other topics. Reflecting deep research as well as an extensive review of the literature, each chapter provides not just theoretical and empirical insight but also a set of policy recommendations to insure against similar crises in the future. Encompassing a range of case studies, it outlines strategies for dealing with the manifold challenges of today’s business environment. This book showcases the development of particular sectors over the course of the pandemic, and as such, serves as a valuable study, enabling a comprehensive analysis of topics ranging from economics to social dynamics. It provides a deep understanding of this unique period's wide-ranging challenges and transformations and underscores the central economic concern of the pandemic's effect on economic security, a topic discussed throughout several chapters. Furthermore, it includes a discussion on the broader scope of “polycrisis". This volume was designed to appeal to a wide range of readers interested in economics, management, regional studies, and related fields.
This collection covers extensive ground in contemporary green entrepreneurship, from fundamental theories such as business investments and venturing capital to emerging and new concepts that reflect critical challenges, including technological development slowdowns, economic resilience, digitalization, green business footprints.
Part of a two-volume work, this book explores how businesses shape, and are shaped by, sustainability forces and phenomena. These evolutionary transformations have driven scholars, practitioners and decision makers to pay increased attention to sustainability as an integral part of business development. Consequently, and congruently, companies, organisations and governments are modifying their philosophy, processes, activities, and communications, at both the micro- and macro-foundational levels, to comply and adapt to the new realities. Reflecting the purpose of the series, both volumes offer a cross-section of multi-disciplinary perspectives within business studies. Volume 1 focuses on strategic and managerial approaches to sustainability in business, including accounts on the historic origins of sustainability and its contemporary corporate sustainable models. Volume 2 explores, more contextually, how business and social sustainability constitute indivisible and inextricable components of the same nexus. Taken together, they offer an original perspective on how businesses can help achieve the SDG goals and targets.
'Perrini et al provide a detailed, authoritative look at the evolving European perspective on corporate social responsibility. They show how Europe has moved from follower status to leading edge practice. The book is the best current indicator of what the next stages of CSR will look like.' - Thomas W. Dunfee, University of Pennsylvania, US The rapidly increasing attention devoted to Corporate Social Responsibility (CSR) has resulted in the term 'CSR' being applied to myriad dissimilar phenomena. The authors therefore aim to dispel this confusion by presenting a multi-faceted view of socially responsible corporate behavior and related themes. They provide a conceptualization of CSR that emphasizes the role of the adoption and implementation of specific CSR strategies and their impact on corporate social and economic performance.
Environmental laws; Key environmental issues; Investment; Environmental systems; Environmental reporting; Environmental auditing; Environmental accounting; Taxation; The way forward.
The term ethical finance refers to finance that considers environmental, social, and governance (ESG) aspects influencing a borrower and/or its possessions. The authors provide a fresh look at ESG aspects along with CSR implementation for sustainable development, which has global and long-term repercussions.
Through careful classification of the opportunities and challenges facing current financial regulatory bodies, the Research Handbook on Financial Accounting inspects the financial implications of our ever-changing modern economic and environmental climate.
This book focuses on the impact of the disclosure of non-financial risk, which could be seen as the most relevant non-financial information (NFI), in the aftermath of the 2014/95/EU Directive. The author analyses whether the switch from voluntary to mandatory NFI enhance the quality of disclosed NF risk-related information and the usefulness of the risk disclosure for investors. The book focuses specifically on the mandatory disclosure of non-financial (NF) risks as required by the EU Directive for listed Italian companies, investigating both the state of art of its disclosure and its usefulness for investors. In doing so, the book contributes to fill two relevant gaps in risk literature. The first research gap is related to the insufficient investigation of the disclosure of NF risks. Companies mandated to disclose risk-related information focused mainly on financial risks, in spite of the width of the definition of risk, conceived as information about any opportunity, danger, threat, or exposure that has or could impact the company in the future. The second gap is that empirical evidence about the effects of corporate risk disclosures is still limited, and the potential benefits of the disclosure of information on risks have not been fully explored. In particular, the relationship between risk disclosures and firm value is under researched, as the risk literature mainly focuses on the incentives question, related to the motives for which companies decide to disclose. The research in this book focuses on Italy, a country that provides a unique opportunity to examine the impact of mandatory NF risk disclosure on firm market value, being one of the biggest industrial European countries that had not mandatory legislation for NFI disclosure, and also one of the leading countries in voluntary corporate social responsibility (CSR) reporting at an international level. It has been carried out in the fiscal year 2017, the first year of the application of the mandatory NF disclosure for obliged Italian listed PIEs. The book contributes both to the measurement literature, as it presents a self-constructed quality NF risks and to the value relevance analysis literature, providing evidence of the usefulness of financial and non-financial risk-related disclosures in the Italian context.