Fostering sustainability in corporate governance : analysis of the EU sustainable corporate governance and due diligence directives

Fostering sustainability in corporate governance : analysis of the EU sustainable corporate governance and due diligence directives / Salvatore Principale.

The effects of climate change on the one hand, and government promises to achieve sustainable development on the other, are only two examples of the factors driving businesses to incorporate sustainability into their business strategies. International organizations and researchers alike contend that...

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Bibliographic Details
Main Author: Principale, Salvatore (Author)
Format: eBook
Language:English
Published: Cham, Switzerland : Springer, [2023]
Series:SIDREA series in accounting and business administration,
Subjects:
Corporate governance.
Social responsibility of business.
Sustainable development.
Corporate social responsibility.
EU/EC Directives.
Corporate governance
Social responsibility of business
Online Access:Click for online access
Table of Contents:
  • Intro
  • Preface
  • Contents
  • Abbreviations
  • Chapter 1: Corporate Governance and Strategic Management
  • 1.1 Introduction
  • 1.2 Research Theories
  • 1.2.1 Managerial Theory
  • 1.2.2 Agency Theory
  • 1.2.3 Stakeholder Theory
  • 1.2.4 Resource Dependency View
  • 1.2.5 Stewardship Theory
  • 1.2.6 Socio-emotional Wealth
  • 1.3 The Governance Model
  • 1.3.1 UK Model
  • 1.3.2 German Model
  • 1.3.3 The Italian System
  • 1.4 Control Systems
  • References
  • Chapter 2: Corporate Governance and Sustainability
  • 2.1 Introduction
  • 2.2 Theories
  • 2.3 Methodology
  • 2.4 Corporate Governance and Sustainability
  • 2.4.1 Corporate Governance and Sustainability in Management and Accounting Studies
  • 2.5 Recent Literature on the Topic
  • 2.5.1 Accountability
  • 2.5.2 Governance and Non-financial Reporting and Performance
  • 2.5.3 Governance Structure
  • 2.5.4 Focus CSR Committee
  • References
  • Chapter 3: The Current Scenario on Sustainable Corporate Governance: Theoretical and Practical Evidence
  • 3.1 Introduction
  • 3.2 Sustainability and Codes of Conduct
  • 3.3 European Harmonization Policies and Corporate Governance Directive
  • 3.4 European Union and Sustainability
  • 3.5 EU Sustainable Corporate Governance
  • 3.6 Corporate Sustainability Due Diligence Proposal
  • 3.6.1 Consultation
  • 3.6.2 Provisions
  • 3.6.3 Scope of the Obliged Subjects
  • 3.6.4 Content of the Directive
  • 3.6.5 External Monitoring and Sanctions
  • 3.7 Final Comments
  • References
  • Chapter 4: Human Rights Due Diligence and Corporate Governance: A European Analysis
  • 4.1 Introduction
  • 4.2 Human Rights-Related Disclosure
  • 4.2.1 Human Rights Due Diligence
  • 4.3 Research Aim
  • 4.4 Methods
  • 4.4.1 Sample
  • 4.4.2 Methodology
  • 4.4.3 Variables
  • 4.5 Results
  • 4.6 Discussion of the Results
  • References
  • Chapter 5: Conclusion Remark
  • 5.1 First Results on Sustainable Corporate Governance and Due Diligence
  • 5.2 Corporate Governance Challenges and Future Perspectives

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