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Paolo Tenuta - Corporate Sustainability: Measurement, Reporting and Effects on Firm Performance

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Paolo Tenuta Corporate Sustainability: Measurement, Reporting and Effects on Firm Performance
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Corporate Sustainability: Measurement, Reporting and Effects on Firm Performance: summary, description and annotation

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This book introduces readers to the main types of corporate sustainability practices. The first section examines both the ratings provided by international agencies and the various ESG (Environmental, Social and Government) indexes existing at 2021. In turn, the second part empirically investigates the relationship between the level of corporate sustainability and corporate financial performance among the large companies listed on the Milan Exchange FTSE-MIB 40 index for 2015-2019.


The book offers a comprehensive overview of current sustainability concepts and practices and illustrates how various companies are seeking to integrate them in their competitive strategy. Further, it fills a gap in the extant literature by analysing the origins, historical evolution and structure of the main rating agencies and ESG indexes. In addition, the empirical analysis of corporate sustainabilitys impact on companies financial performance reveals the importance of collegial leadership a commonly found feature of Italian family businesses that has not been considered in previous studies as a moderating factor for reconciling sustainability initiatives and performance at family-run firms.

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Book cover of Corporate Sustainability SIDREA Series in Accounting and - photo 1
Book cover of Corporate Sustainability
SIDREA Series in Accounting and Business Administration
Series Editors
Stefano Marasca
Universit Politecnica delle Marche, Ancona, Italy
Anna Maria Fellegara
Universit Cattolica del Sacro Cuore, Piacenza, Italy
Riccardo Mussari
Universit di Siena, Siena, Italy
Editorial Board
Stefano Adamo
Dipartimento di Studi Aziendali, G, Universit degli studi di Lecce, LECCE, Italy
Luca Bartocci
University of Perugia, Perugia, Italy
Adele Caldarelli
University of Naples Federico II, Naples, Italy
Bettina Campedelli
University of Verona, Verona, Italy
Nicola Castellano
University of Pisa, Pisa, Italy
Denita Cepiku
University of Rome Tor Vergata, Rome, Italy
Lino Cinquini
Sant'Anna School of Advanced Studies, Pisa, Pisa, Italy
Maria Serena Chiucchi
DM, Marche Polytechnic University, Ancona, Italy
Vittorio Dell'Atti
University of Bari Aldo Moro, Bari, Italy
Francesco De Luca
University of Chieti-Pescara, PESCARA, Pescara, Italy
Anna Maria Fellegara
Catholic University of the Sacred Heart, PIACENZA, Piacenza, Italy
Raffaele Fiorentino
University of Naples Parthenope, Naples, Italy
Francesco Giunta
University of Florence, Florence, Italy
Alberto Incollingo
University of Campania "Luigi Vanvitelli, Caserta, Italy
Giovanni Liberatore
University of Florence, Florence, Italy
Andrea Lionzo
Economic & Business Management Science, Universita Cattolica del Sacro Cuore, MILANO, Milano, Italy
Rosa Lombardi
Law and Economics of Productive Activiti, Sapienza University of Rome, Roma, Italy
Davide Maggi
University of Eastern Piedmont Amadeo Av, Novara, Italy
Daniela Mancini
Campus "Aurelio Saliceti", University of Teramo, Teramo, Italy
Francesca Manes Rossi
University of Naples Federico II, Naples, Italy
Luciano Marchi
Dipto di Economia e Mgmt, University of Pisa, Pisa, Italy
Riccardo Mussari
University of Siena, Siena, Italy
Marco Maria Mattei
Department of Management, University of Bologna, Forl, Italy
Antonella Paolini
University of Macerata, Macerata, Italy
Mauro Paoloni
University of Rome Tor Vergata, ROMA, Roma, Italy
Paola Paoloni
Dept Law & Econ of Productive Activities, Sapienza University of Rome, Rome, Roma, Italy
Marcantonio Ruisi
Dept SEAS, Buiding 13, University of Palermo, Palermo, Italy
Claudio Teodori
University of Brescia, Brescia, Italy
Simone Terzani
University of Perugia, Perugia, Italy
stefania veltri
DISCAG, Universit della Calabria, RENDE, Cosenza, Italy

This is the official book series of SIDREA - the Italian Society of Accounting and Business Administration. This book series is provided with a wide Scientific Committee composed of Academics by SIDREA. It publishes contributions (monographs, edited volumes and proceedings) as a result of the double blind review process by the SIDREAs thematic research groups, operating at the national and international levels. Particularly, the series aims to disseminate specialized findings on several topics classical and cutting-edge alike that are currently being discussed by the accounting and business administration communities. The series authors are respected researchers and professors in the fields of business valuation; governance and internal control; financial accounting; public accounting; management control; gender; turnaround predictive models; non-financial disclosure; intellectual capital, smart technologies, and digitalization; and university governance and performance measurement.

Paolo Tenuta and Domenico Rocco Cambrea
Corporate Sustainability
Measurement, Reporting and Effects on Firm Performance
The Springer logo Paolo Tenuta University of Calabria Arcavacata di - photo 2

The Springer logo.

Paolo Tenuta
University of Calabria, Arcavacata di Rende, Italy
Domenico Rocco Cambrea
University of Modena and Reggio Emilia, Reggio Emilia, Italy
ISSN 2662-9879 e-ISSN 2662-9887
SIDREA Series in Accounting and Business Administration
ISBN 978-3-031-11490-8 e-ISBN 978-3-031-11491-5
https://doi.org/10.1007/978-3-031-11491-5
The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2022
This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed.
The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use.
The publisher, the authors, and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, expressed or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations.

This Springer imprint is published by the registered company Springer Nature Switzerland AG

The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland

Acknowledgements

We thank the Societ Italiana dei Docenti di Ragioneria e di Economia Aziendale (SIDREA) and the anonymous reviewers for their valuable comments. We also would like to thank Professor Franco Ernesto Rubino for his helpful advice and Dr. Tonia Tassone for the support in researching the data used in the empirical analysis. Finally, a warm thank you to the Springer staff, particularly Rocio Torregrosa, for her great availability and professionalism. This book is published in SIDREA Book Series Accounting and Business Administration edited by Springer as a result of the double-blind review process.

Contents
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The Author(s), under exclusive license to Springer Nature Switzerland AG 2022
P. Tenuta, D. R. Cambrea Corporate Sustainability SIDREA Series in Accounting and Business Administration https://doi.org/10.1007/978-3-031-11491-5_1
1. Introduction
Paolo Tenuta
(1)
University of Calabria, Arcavacata di Rende, Italy
(2)
University of Modena and Reggio Emilia, Reggio Emilia, Italy
Abstract

This part illustrates the main themes discussed in the book. Specifically, the topics developed in the three chapters are reviewed, highlighting the most significant aspects for business administration scholars and the main results that will be analyzed in detail in the sections of the book.

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