Wow! eBook
Creating Value Through Sustainability:An Interdisciplinary Perspective (SIDREA Series in Accounting and Business Administration)
by: Francesca Bernini (Editor)
Publisher: Springer
Edition: 2024th
Publication Date: 2024-12-30
Language: English
Print Length: 206 pages
ISBN-10: 3031742915
ISBN-13: 9783031742910
Book Description
Adopting a multidisciplinary approach, this book examines the interaction between ESG strategies and value creation. It highlights how sustainability is a wide-ranging concept capable of engaging the social sciences in various ways.Firstly, the study analyses how ESG initiatives can enhance value creation using a framework inspired by strategic cost management. Then, it takes an ethical perspective by investigating the ethics-washing phenomenon associated with the (ir)responsible use of artificial intelligence. Furthermore, the focus is on the integration of ESG factors into risk management and performance measurement systems through the lens of management accounting, and on the interplay between corporate social responsibility and tax avoidance. Moreover, the book proposes a constitutionally oriented reading of corporate sustainability from a legal standpoint. It also includes the perspective of financial companies, exploring the role of administrative controls in fostering banks' commitment to sustainability. The study focuses also on an organizational perspective by exploring how human resource management can support ESG strategies. Finally, the research underlines the corporate model “Società Benefit” to examine its effect on default risk.
Editorial Reviews
Adopting a multidisciplinary approach, this book examines the interaction between ESG strategies and value creation. It highlights how sustainability is a wide-ranging concept capable of engaging the social sciences in various ways.Firstly, the study analyses how ESG initiatives can enhance value creation using a framework inspired by strategic cost management. Then, it takes an ethical perspective by investigating the ethics-washing phenomenon associated with the (ir)responsible use of artificial intelligence. Furthermore, the focus is on the integration of ESG factors into risk management and performance measurement systems through the lens of management accounting, and on the interplay between corporate social responsibility and tax avoidance. Moreover, the book proposes a constitutionally oriented reading of corporate sustainability from a legal standpoint. It also includes the perspective of financial companies, exploring the role of administrative controls in fostering banks' commitment to sustainability. The study focuses also on an organizational perspective by exploring how human resource management can support ESG strategies. Finally, the research underlines the corporate model “Società Benefit” to examine its effect on default risk.
