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Modern management for the fulfilment of sustainable development goals requires support provided by controlling, especially 'green controlling', whose core focus is on environmental and social issues. This book presents controlling within the concept of sustainable development as an element contributing to the increase of enterprise value. The authors of this monograph have explored topics in connection with environmental and social determinants, at the same time presenting their financial consequences for company business. As a result, the publication demonstrates, in the theoretical dimension, that activities undertaken in an organized and coordinated fashion with a view of sustainable development goals may and should be regarded in connection with finance.
This book exemplifies activities undertaken by selected enterprises towards resolving significant problems related to green controlling and finance. It presents how the analysed enterprises employ (or may employ) green controlling for coordination of initiatives in environmental and social dimensions. The authors focused primarily on the financial angle of the solutions regarding environmental and social aspects within the scope of corporate strategy, value creation, financial planning, budgeting, indicator analysis, reporting, cost management, investment appraisal, risk analysis and estimation of capital cost. The analyses performed enabled the researchers to prove that elements of green controlling connected with finance are present in the discussed enterprises and may serve as examples of good practices for other business entities striving to increase enterprise value in the long run.
This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE). Due to the growing interest in corporate social responsibility issues, sustainability reporting has become increasingly common among businesses that claim to adhere to certain social, environmental and economic standards. While it can be observed that sustainability reporting is widely practiced in Western and Northern European countries, only few studies have been conducted on this topic in the CEE region. Drawing on a major empirical study involving researchers from 10 different CEE countries, this book addresses the status quo of sustainability reporting, outlines future prospects and provides essential recommendations for practitioners.
The systematic approach to innovation development today is one of the world’s most prominent scientific fields, and with good reason. When applied correctly, such system produces regular outcomes, which consistently drive lasting competitive advantage. Unfortunately, as much as it is beneficial, the orchestration of an undisturbed flow of multiple complex, dynamic, and flexible innovation development processes is structurally demanding. In this book, a recognised innovation management specialist sets the record straight, offering a comprehensive approach to the improvement of innovation efficiency with the use of management control system. Unlike other books on the subject, it proposes original representation – the CDI model – of the relationships between management control system, decision-making quality, and innovation system efficiency and explains why management control is fundamental to innovation management. In addition to that, inside the reader will find several original developments. These include: the info-deficiency (I-D) model, depicting the various parameters hindering decision-making in innovation development; the product innovation development (PID) system, offering the original function-based approach to innovation management; and the composite innovation index – specially designed tool intended to evaluate the efficiency of an innovation development system. It will be of interest to researchers, academics, practitioners, and advanced students in the fields of management, strategy, and innovation. Chapter 4 of this book is freely available as a downloadable Open Access PDF under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license available at http://www.taylorfrancis.com
In the 21st century, management accounting gains new dimensions, expanding its research area. Additionally, management of sustainable performance is one of the phenomena faced by the current business environment, and in particular management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions must be adjusted and strongly substantiated considering the information required by internal and external stakeholders including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. Perspectives of Management Accounting for Sustainable Business Practices proposes an interdisciplinary perspective and explores various theoretical and practical approaches to management accounting and its impact in the 21st century on different areas of activity. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage decision making. Covering topics such as corporate social responsibility, disclosure issues, and performance analysis, this premier reference source is an essential resource for business leaders and executives, accountants, financial controllers, business analysts, budgeting managers, students and faculty of higher education, librarians, researchers, and academicians.
This book presents selected papers from the 23rd Eurasia Business and Economics Society (EBES) Conference, held in Madrid, Spain. While the theoretical and empirical papers presented cover diverse areas of economics and finance in different geographic regions, the main focus is on the latest research concerning international trade, public economics, and regional studies. The book also includes studies on the economics of innovation, inequality and tourism.
Volume 37 of Research in Finance, Contemporary Issues in Financial Economics, presents an extensive collection of chapters that combine real world studies and theories of finance to investigate a variety of topics.
Politicians and businesses alike agree that something must be done about the environment, the question is what, how, when, and by whom? We ask, are we actually walking the talk?