Mandatory Environmental, Social, and Governance Disclosure in the European Union. A Case Study
Mandatory Environmental, Social, and Governance Disclosure in the European Union. A Case Study

Author: Joel Diener

Publisher: GRIN Verlag

Published: 2015-09-21

Total Pages: 12

ISBN-13: 3668050996

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Essay from the year 2014 in the subject Business economics - Business Ethics, Corporate Ethics, grade: 1,0, Catholic University Eichstätt-Ingolstadt, course: Vorlesung Advanced Business Ethics, language: English, abstract: This case study examines the issue of introducing mandatory environmental, social, and governance disclosure in the European Union. It focuses on the plans of the European Commission (EC) and examines possible problems as well as their causes, solutions and alternatives. The aspect of implementing and justifying a mandatory and integrated report on corporate social responsibility is also highlighted.

Ethics and Taxation
Ethics and Taxation

Author: Robert F. van Brederode

Publisher: Springer Nature

Published: 2019-11-02

Total Pages: 419

ISBN-13: 9811500894

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This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.

Accounting and Accountability
Accounting and Accountability

Author: Rob Gray

Publisher: Financial Times/Prentice Hall

Published: 1996

Total Pages: 332

ISBN-13: 9780131758605

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The underlying theme of Accounting and Accountability remains the role of corporate social and environmental reporting in meeting the demands for greater corporate social responsibility and accountability. However, transformations in the social climate coupled with developments in critical accounting theory have necessitated a substantial change in content. In advocating corporate social reporting as a practical and ethical alternative to conventional accounting practice, the text presents a stimulating and candid perspective on the changes and challenges within. Accounting and Accountability is written for practitioners, academics, researchers and students of financial accounting and reporting, accounting theory and accounting ethics.

Environmental, Social, and Governance (ESG) Investing
Environmental, Social, and Governance (ESG) Investing

Author: John Hill

Publisher: Academic Press

Published: 2020-01-30

Total Pages: 371

ISBN-13: 0128186933

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Environmental, Social, and Governance (ESG) Investing: A Balanced Analysis of the Theory and Practice of a Sustainable Portfolio presents a balanced, thorough analysis of ESG factors as they are incorporated into the investment process. An estimated 25% of all new investments are in ESG funds, with a global total of $23 trillion and the U.S. accounting for almost $9 trillion. Many advocate the sustainability goals promoted by ESG, while others prefer to maximize returns and spend their earnings on social causes. The core problem facing those who want to promote sustainability goals is to define sustainability investing and measure its returns. This book examines theories and their practical implications, illuminating issues that other books leave in the shadows. - Provides a dispassionate examination of ESG investing - Presents the historical arguments for maximizing returns and competing theories to support an ESG approach - Reviews case studies of empirical evidence about relative returns of both traditional and ESG investment approaches

Non-Financial Disclosure and Integrated Reporting
Non-Financial Disclosure and Integrated Reporting

Author: Lucrezia Songini

Publisher: Emerald Group Publishing

Published: 2020-03-12

Total Pages: 214

ISBN-13: 1838679634

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For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

Proceedings of the 11th International Conference on Emerging Challenges: Smart Business and Digital Economy 2023 (ICECH 2023)
Proceedings of the 11th International Conference on Emerging Challenges: Smart Business and Digital Economy 2023 (ICECH 2023)

Author: Nguyen Danh Nguyen

Publisher: Springer Nature

Published: 2023

Total Pages: 594

ISBN-13: 9464633484

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Zusammenfassung: This is an open access book. Hanoi University of Science and Technology - School of Economics and Management, University of Economics Ho Chi Minh City, University of Economics and Business - Vietnam National University, Hanoi, National Economics University - Faculty of Business and Management, The University of Danang - University of Economics, Vietnam National University - International School, Foreign Trade University, University of Hertfordshire (UK), AVSE Global (France) and PPM School of Management (Indonesia) will organize The 11th International Conference on Emerging Challenges: Smart Business and Digital Economy, Vietnam on November 3-4, 2023. We would like to invite you to be a part of the ICECH2023 and submit your research papers for presentation consideration. The aim of ICECH2023 is to provide a forum for academics and professionals to share research findings, experiences and knowledge for adaptation and business strategy in a post-Covid as well as various uncertainties and complexities in the world in the Asia-Pacific region. We welcome the submissions in Economics, Business, Innovation Management, and Business Law

ESG Investment
ESG Investment

Author: Naoko Nemoto

Publisher: Brookings Institution Press

Published: 2020-02-25

Total Pages: 0

ISBN-13: 4899742061

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Investors are increasingly integrating environmental, social, and governance (ESG) issues into their investment decisions. Currently, more than half of managed assets in Europe are linked to ESG factors, while in Japan, ESG investment has grown dramatically in recent years. In principle, ESG investment can help to bridge the gap between profit-driven investment and economic and social sustainability in Asia and the Pacific. However, a number of challenges, such as unclear and varied sustainable investment criteria, untested impacts on corporate value and social issues, and the lack of quality data cloud the potential for increasing ESG investment. This book aims to contribute to developing a framework for future analysis and monitoring to ensure the growth of ESG investment.

Research on Corporate Sustainability
Research on Corporate Sustainability

Author: Jody Grewal

Publisher:

Published: 2020-09-02

Total Pages: 66

ISBN-13: 9781680837186

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This monograph provides an overview of key papers in the corporate sustainability literature and directions for future research. It is structured on three key themes: measuring, managing and communicating corporate sustainability performance.

Principles of Sustainable Finance
Principles of Sustainable Finance

Author: Dirk Schoenmaker

Publisher: Oxford University Press, USA

Published: 2019

Total Pages: 421

ISBN-13: 0198826605

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Combining theory, empirical data, and policy this book provides a fresh analysis of sustainable finance. It explains the sustainability challenges for corporate investment and shows how finance can steer funding to certain companies and projects without sacrificing return, speeding up the transistion to a sustainable economy.

The Cambridge Handbook of Corporate Law, Corporate Governance and Sustainability
The Cambridge Handbook of Corporate Law, Corporate Governance and Sustainability

Author: Beate Sjåfjell

Publisher: Cambridge University Press

Published: 2019-12-12

Total Pages: 758

ISBN-13: 9781108473293

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The emerging field of corporate law, corporate governance and sustainability is one of the most dynamic and significant areas of law and policy in light of the convergence of environmental, social and economic crises that we face as a global society. Understanding the impact of the corporation on society and realizing its potential for contributing to sustainability is vital for the future of humanity. This Handbook comprehensively assesses the state-of-the-art in this field through in-depth discussion of sustainability-related problems, numerous case studies on regulatory responses implemented by jurisdictions around the world, and analyses of predominant strategies and potential drivers of change. This Handbook will be an essential reference for scholars, students, practitioners, policymakers, and general readers interested in how corporate law and governance have exacerbated global society's most pressing challenges, and how reforms to these fields can help us resolve those challenges and achieve sustainability.