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001 978-3-031-74292-7
003 DE-He213
005 20251030114650.0
007 cr nn 008mamaa
008 241230s2024 sz | s |||| 0|eng d
020 _a9783031742927
_9978-3-031-74292-7
024 7 _a10.1007/978-3-031-74292-7
_2doi
050 4 _aHD30.28
050 4 _aHD57.7
072 7 _aKJC
_2bicssc
072 7 _aBUS063000
_2bisacsh
072 7 _aKJC
_2thema
245 1 0 _aCreating Value Through Sustainability
_h[electronic resource] :
_bAn Interdisciplinary Perspective /
_cedited by Francesca Bernini.
250 _a1st ed. 2024.
264 1 _aCham :
_bSpringer Nature Switzerland :
_bImprint: Springer,
_c2024.
300 _aIX, 197 p. 17 illus., 8 illus. in color.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
490 1 _aSIDREA Series in Accounting and Business Administration,
_x2662-9887
505 0 _aAnalyzing the Link between ESG Initiatives and Shareholder Value Creation through the Value Chain Lens: a Qualitative Approach -- Artificial Intelligence’s (AI’s) Responsible Use: How to Manage Digital Ethicswashing -- Barriers and Drivers for the Integration of ESG into Risk Management and Performance Measurement Systems: a Field Study in the Italian Context -- ESG and the Reformed Italian Constitution: toward a Constitutionally Oriented Reading of Corporate Sustainability -- Administrative Controls for Sustainability: a Case Study of an Italian Bank -- Integrating HRM and ESG Literature: from Triple to Quadruple Bottom Line -- Exploring the Tax avoidance–CSR Interplay: Insights from ESG Components -- Italian Benefit Company (‘Società Benefit’) and Default Risk: an Empirical Analysis of the Italian Context.
520 _aAdopting 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.
650 0 _aStrategic planning.
_957225
650 0 _aLeadership.
_94372
650 0 _aIndustrial management
_xEnvironmental aspects.
_968586
650 0 _aAccounting.
_957622
650 0 _aCorporate governance.
_957663
650 0 _aFinancial statements.
_960984
650 0 _aBusiness enterprises
_xTaxation.
_969451
650 0 _aBusiness tax
_xLaw and legislation.
_969452
650 1 4 _aBusiness Strategy and Leadership.
_967107
650 2 4 _aCorporate Environmental Management.
_968587
650 2 4 _aAccounting.
_957622
650 2 4 _aCorporate Governance.
_957663
650 2 4 _aFinancial Reporting.
_975487
650 2 4 _aBusiness Taxation and Tax Law.
_969453
700 1 _aBernini, Francesca.
_eeditor.
_4edt
_4http://id.loc.gov/vocabulary/relators/edt
_989889
710 2 _aSpringerLink (Online service)
773 0 _tSpringer Nature eBook
776 0 8 _iPrinted edition:
_z9783031742910
776 0 8 _iPrinted edition:
_z9783031742934
776 0 8 _iPrinted edition:
_z9783031742941
830 0 _aSIDREA Series in Accounting and Business Administration,
_x2662-9887
_970944
856 4 0 _uhttps://doi.org/10.1007/978-3-031-74292-7
912 _aZDB-2-BUM
912 _aZDB-2-SXBM
999 _c66194
_d66194