Introduction to the book -- The process of management accounting change -- Performance Measurement systems implementation literature review -- Intersecting change management theories with the PMS implementation literature -- Implementing performance measurement systems: A management accounting...

Introduction -- Corporate environmental performance and environmental disclosure -- Environmental management accounting practices -- The relationship between Environmental management accounting, environmental disclosure, governance, and corporate environmental performance: Some empirical...

Introduction -- Disclosure regulation for transparency, stability, and competition in banking -- Bank risk disclosure: towards mandatory non-financial information -- Climate change risk: the new frontier in banking disclosure -- Do transparent banks do more green lending? Evidence from climate...

Gender, age and nationality diversity in banks’ board: do they affect financial and sustainability performance? -- The SME’s Approach to the Gender Equality Certification System UNI/PdR 125:2022 -- GRI and ESR Standards Compared: Critical Analysis from the Perspective of Gender Equality --...

1. Towards a Conceptual Framework for Smart and Sustainable Firms -- 2. The Origins and Development of the Management Control System: An Analysis of the Academic Literature -- 3. Exploring a Different Orientation of the Management Control System -- 4. The Main Elements of the Management Control...

Benefit Corporations and Business Models for Sustainability. The case of Way2Global -- The relationship between mission statements and ESG -- Transition of food systems business models and sustainable performance: the story of a family firm -- The interaction effects between cultural values, ESG...

Diversity, equity and inclusion: a bibliometric literature review -- Diversity as determinant of firm performance: a literature review -- The Reporting of Diversity, Equity, and Inclusion by nonprofit organizations. First evidence from the literature -- Diversity, equity and inclusion practices...

Introduction -- Theoretical Framework of Value Relevance -- Disclosure Theories -- Textual Analysis -- Measures in Finance and Accounting -- The Value Relevance of Textual Analysis -- Empirical Analysis of the Annual Reports -- Conclusion.

Analyzing the Link between ESG Initiatives and Shareholder Value Creation through the Value Chain Lens: a Qualitative Approach -- Artificial Intelligence’s (AI’s) Responsible Use: How to Manage Digital Ethicswashing -- Barriers and Drivers for the Integration of ESG into Risk Management and...

This book focuses on the relevance of equity-side innovative financial tools for SMEs in overcoming financial threats. Scholars identify difficulties in the financial sphere as the main causes of SME mortality. Such problems do not allow them to reach sustainable growth. It thus becomes critical...