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

ISBN-13: 9783030066253 / Angielski / Miękka / 2018 / 403 str.

Susanne Arvidsson

Spis treści

Part I: Sustainability Reporting

1.    An expose of the challenging practice development of sustainability reporting: From the first wave to the EU Directive (2014/95/EU)

Susanne Arvidsson, School of Economics and Management, Lund University, Lund, Sweden

2.    Integrated reporting and integrating thinking: Practical challenges

Matteo La Torre, University "G. d'Annunzio" of Chieti-Pescara, Pescara, Italy

Cristiana Bernardi, The Open University Business School, Milton Keynes, UK

James Guthrie, Macquarie University, Sydney, Australia

John Dumay, Macquarie University, Sydney, Australia

3.    Human capital disclosures in Swedish state-owned enterprises: a comparison of integrated reporting versus traditional reporting

Gunnar Rimmel, Gunnar Rimmel, Henley Centre for Accounting Research & Practice (HARP), Henley Business School, University of Reading, UK

4.    Sense-making and sense-giving: Reaching through the smokescreen of sustainability disclosure in the stock market

Susanne Arvidsson, School of Economics and Management at Lund University, Sweden.

Jeaneth Johansson, Lulea University of Technology and Halmstad University

5.    Changing financial firms relative to ESG issues

 

John Holland, Glasgow University, Scotland.

 

Part II: Sustainability Assurance

6.    Sustainability assurance: Who are the assurance providers and what do they do?

Muhammad Bilal Farooq, Auckland University of Technology, Auckland, New Zealand

Charl De Villiers, The University of Auckland, Auckland, New Zealand, and University of Pretoria, Pretoria, South Africa.

7.    A critical perspective on sustainability assurance

Thomas Carrington, Stockholm University, Sweden

 

Part III: Sustainable Finance

8.    Engagement dialogue as a Nordic sustainable and responsible investment (SRI) strategy

Lars G Hassel, University of Gävle, Sweden

Natalia Semenova, School of Business and Economics, Linnaeus University, Sweden

9.    Sustainable business practices – an environmental economics perspective

Tommy Lundgren, Umeå School of Business, Economics, and Statistics, Umeå University, Sweden

Lammertjan Dam, Department of Economics, Econometrics and Finance, University of Groningen, Groningen, the Netherlands

Bert Scholtens, Department of Economics, Econometrics and Finance, University of Groningen, Groningen, the Netherlands

10.  Will the banker become a climate activist?

Johan Henningsson, Orebro University School of Business, Sweden.

11.  Investments in sustainable infrastructure asset class (Responsible investing and impact investing policies)

Tessa Hebb, Carleton Centre for Community Innovation, Carleton University, Canada

 

Part IV: Anti-corruption and business ethics

12.  Anti-Corruption: Who cares?

Steven Sampson, Lund University, Sweden

13.  Rationalizing deviances – avoiding responsibility

Tomas Brytting, Professor in organisational ethics, Ersta Sköndal Bräcke University College

14.  Organizational anti-corruption: De-normalization through anxiety, superego, courage and justice

Thomas Taro Lennerfors, Uppsala University

 

Part V: Ethics/Fair Taxation

15.  Sustainable tax governance and transparency

Hans Gribnau, Tilburg University, the Netherlands

Ave-Geidi Jallai, Tilburg University, the Netherlands

16.  Perspectives on corporate taxation from a sustainable business perspective

Roger Person Österman, Stockholm University, Sweden.

O autorze

Susanne Arvidsson is Associate Professor of Business Administration at Lund University, Sweden. Her research interests include corporate finance, sustainability reporting, business ethics and corporate social responsibility. For her research Susanne has been awarded a Wallander Scholarship, has been nominated for the Globe Awards' Sustainable Research Award and has been awarded several external research fund grants. She is initiator and organizer of the international SUBREA conference, which focuses on themes related to sustainable business, reporting and assurance.

Blurb

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 implications. Showcasing an interdisciplinary approach, the chapters explore topics such as business ethics, corporate responsibility, tax governance and sustainability practice.