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Accountability, Ethics and Sustainability of Organizations New Theories, Strategies and Tools for Survival and Growth

Title
Accountability, Ethics and Sustainability of Organizations [electronic resource] : New Theories, Strategies and Tools for Survival and Growth / edited by Sandro Brunelli, Emiliano Di Carlo.
ISBN
9783030311933
Edition
1st ed. 2020.
Publication
Cham : Springer International Publishing : Imprint: Springer, 2020.
Physical Description
1 online resource (XIX, 192 p.) 19 illus.
Local Notes
Access is available to the Yale community.
Access and use
Access restricted by licensing agreement.
Summary
This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced. In view of these disruptive trends, the theory of the firm needs to be updated and to some extent rethought. Moreover, diverse challenges and opportunities such as climate change, aging populations, and new public accountability requirements are necessitating novel frameworks to ensure the long-term survival of public and private organizations. Against this backdrop, the authors contribute to the debate over the firm’s primary interest by proposing a new way of viewing the nature of the firm and its relationship with stakeholders. In addition, they carefully analyze the challenges and opportunities mentioned above, evaluating their significance for various important aspects of organizations through different lenses. Global in scope, the book also takes the United Nations Sustainability Development Goals into account. Accordingly, it will be of interest to all readers seeking a better understanding of the evolving nature of firms and organizations in our changing world.
Variant and related titles
Springer ENIN.
Other formats
Printed edition:
Printed edition:
Printed edition:
Format
Books / Online
Language
English
Added to Catalog
January 07, 2020
Series
Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application,
Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application,
Contents
Organizations Towards 2030: The Primary Interest of the Economic Entity: The Real Entity Theory and the Primary Interest of the Firm: Equilibrium Theory, Stakeholder Theory and Common Good Theory
The Incentives of a Common Good Based CSR for SDG's Achievement: The Importance of Mission Statement
SDGs Achievement: Commitment, Channels of Action and the Role of Integrated Reporting in the Disclosure Mechanisms
Financial Reporting, Non-Financial Reporting and Sustainability: Challenges and Changes: Harmonization of Non-Financial Reporting Regulation in Europe: A Study of the Transposition of the Directive 2014/95/EU
Corporations' Eco-Consciousness in the New Deal of Non-Financial Information Disclosure System: Preliminary Evidence from Italian and French Practices
The Role of Auditors to Improve Sustainability in Financial Reporting
The Relevance of Public Sector: New Pathways for Sustainable Accounting, Accountability and Performance: Value-Based Healthcare Paradigm for Healthcare Sustainability
Public Sector Accounting and the Sustainability of Public Finance Among Accounting Bases, Harmonization and Flexibility Concerns
The State of the Art of Green Public Procurement in Europe: Documental Analysis of European Practices.
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