Challenges in Managing Sustainable Business Reporting, Taxation, Ethics and Governance /

• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Άλλοι συγγραφείς: Arvidsson, Susanne (Επιμελητής έκδοσης, http://id.loc.gov/vocabulary/relators/edt)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2019.
• Έκδοση: 1st ed. 2019.
• Θέματα: Industrial management-Environmental aspects.; Social responsibility of business.; Tax accounting.; Tax laws.; Sustainability Management.; Corporate Social Responsibility.; Business Taxation/Tax Law.

Over the past 30 years sustainability has become increasingly important to scholarly research and business in practice. This book explores a variety of challenges faced by businesses when becoming sustainable and how this links to economic development and its corruption, ethical and taxation implica...

Πίνακας περιεχομένων:

• An exposé of the challenging practice development of sustainability reporting: From the first wave to the EU Directive (2014/95/EU)
• Integrated reporting and integrating thinking: Practical challenges
• Human capital disclosure in Swedish state-owned enterprises: a comparison of integrated reporting and traditional reporting
• Sense-making and sense-giving: Reaching through the smokescreen of sustainability disclosure in the stock market
• Changing financial firms relative to ESG issues
• Sustainability assurance: Who are the assurance providers and what do they do?
• Perspectives on sustainability assurance
• Engagement dialogue as a Nordic sustainable and responsible investment (SRI) strategy
• What responsibilities do companies have in the area of sustainability
• Will the banker be a climate activist?
• Investments in sustainable infrastructure asset class (Responsible investing and impact investing policies)
• Anti-Corruption: Who cares?
• Rationalizing deviances - avoiding responsibility
• Organizational anti-corruption: De-Normalization through anxiety, superego, courage and justice
• Good tax governance and transparency: A matter of reputation or ethical motivation
• Perspectives on corporate taxation from a sustainable business perspective
• Concluding remarks.