000			02006nam a22002417a 4500
999			_c5045 _d5045
005			20230313105024.0
008			230313b ||||| |||| 00| 0 eng d
020			_a9783031114908
082			_a338.927 _bTEN
100			_aTenuta, Paolo _911857
245			_aCorporate sustainability: _bmeasurement, reporting and effects on firm performance
260			_bSpringer _aSwitzerland _c2022
300			_av, 86 p.
365			_aEURO _b119.99
490			_aSIDREA series in accounting and business administration
520			_aThis 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 sustainability’s 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.
650			_aEnvironmental economics _91575
650			_aSustainable development--Economic aspects _910753
650			_aSustainable development _91438
650			_aManagement information systems _912138
700			_aCambrea, Domenico Rocco _912139
942			_2ddc _cBK