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...

Chapter 1. Historical Perspectives on Strategy, Ethics and Management Accounting -- Chapter 2. Trust in Management Accounting: From Transparency to Confidence -- Chapter 3. Corporate Social Responsibility and Accounting for Externalities -- Chapter 4. The Ethics of Management Accounting: Innate...

Identification of three key topics and research gaps in the literature on VBM in Mittelstand -- Framework for the evaluation of the role of VBM in Mittelstand -- Use of management tools in strategic decision-making -- Specific objectives and nuances in the overall target course -- Understanding...

Einleitung -- Teil I: Wissenschaftliche Auseinandersetzung mit CSR & Hidden Champions -- Teil II: Relevanz und Umsetzungspraxis von CSR aus Sicht von Hidden Champions (kategorisiert nach verschiedenen CSR-Handlungsfeldern). Teil III: Erarbeitung von Besonderheiten von Hidden Champions mit Blick...

Chapter 1 - Introduction -- Chapter 2 – MacIntyre’s virtue-practice-institution framework -- Chapter 3 – Business within capitalism and MacIntyre -- Chapter 4 – Alternative forms of enterprise and MacIntyre’s framework -- Chapter 5 – Defining Social Enterprise -- Chapter 6 –...

1. Introduction The increasing importance of ESG reporting in the Covid era -- 2. Training Accounting, Finance and Internal Auditing Staff on Environmental Issues, Sustainability and Climate Change Risk -- 3. Determinants of environmental credit risk management: Empirical evidence from European...