Environmental, Social, Governance (ESG)

This edited volume covers Environmental, Social, and Governance (ESG) topics and their impact on companies' financial performance. It is the outcome of an academic research group coordinated by the Italian Society of Professors of Business Administration and Accounting. The book discusses corporate governance, management accounting and control systems, performance measurement, auditing and risk management, and their roles in business strategy and corporate finance. It includes several case studies from Italian corporation to illustrate the theories and their implementation in practice.

Nicola Castellano is Associate Professor of Management Accounting at the Department of Economics and Management of the University of Pisa (Italy). Francesco De Luca is Professor of International Accounting and Financial Reporting at the University G. d'Annunzio of Chieti-Pescara (Italy). Giuseppe D'Onza is Professor of Financial Auditing and Risk Managementat the University of Pisa (Italy). Marco Maffei is Professor of Financial Accounting at the Department of Economics, Management, Institutions at the University of Naples Federico II (Italy). Andrea Melis is Professor of Accounting and Corporate Governance at the University of Cagliari (Italy).