Accountability, Ethics and Sustainability of Organizations: New Theories, Strategies and Tools for Survival and Growth

Description

This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced. In view of these disruptive trends, the theory of the firm needs to be updated and to some extent rethought. Moreover, diverse challenges and opportunities such as climate change, aging populations, and new public accountability requirements are necessitating novel frameworks to ensure the long-term survival of public and private organizations. Against this backdrop, the authors contribute to the debate over the firm’s primary interest by proposing a new way of viewing the nature of the firm and its relationship with stakeholders. In addition, they carefully analyze the challenges and opportunities mentioned above, evaluating their significance for various important aspects of organizations through different lenses. Global in scope, the book also takes the United Nations Sustainability Development Goals into account. Accordingly, it will be of interest to all readers seeking a better understanding of the evolving nature of firms and organizations in our changing world. Front Matter ....Pages i-xix Front Matter ....Pages 1-1 The Real Entity Theory and the Primary Interest of the Firm: Equilibrium Theory, Stakeholder Theory and Common Good Theory (Emiliano Di Carlo)....Pages 3-21 The Incentives of a Common Good-Based CSR for SDG’s Achievement: The Importance of Mission Statement (Cristina Quaranta, Emiliano Di Carlo)....Pages 23-43 SDGs Achievement: Commitment, Channels of Action and the Role of Integrated Reporting in the Disclosure Mechanisms (Sandro Brunelli, Francesco Ranalli)....Pages 45-64 Front Matter ....Pages 65-65 Harmonization of Non-financial Reporting Regulation in Europe: A Study of the Transposition of the Directive 2014/95/EU (Silvia Testarmata, Mirella Ciaburri, Fabio Fortuna, Silvia Sergiacomi)....Pages 67-88 Corporations’ Eco-Consciousness in the New Deal of Non-financial Information Disclosure System: Preliminary Evidence from Italian and French Practices (Sandro Brunelli, Pascale Delvaille)....Pages 89-109 The Role of Auditors to Improve Sustainability in Financial Reporting (Chiara Carlino)....Pages 111-129 Front Matter ....Pages 131-131 Value-Based Healthcare Paradigm for Healthcare Sustainability (Camilla Falivena, Gabriele Palozzi)....Pages 133-153 Public Sector Accounting and the Sustainability of Public Finance Among Accounting Bases, Harmonization, and Flexibility Concerns (Alessandro Giosi)....Pages 155-173 The State of the Art of Green Public Procurement in Europe: Documental Analysis of European Practices (Irene Litardi, Gloria Fiorani, Daniele Alimonti)....Pages 175-192