As ESG reporting becomes central to ethical governance and sustainable strategy, this chapter examines the evolving role of internal audit in ESG assurance. Through thematic analysis of interviews and sustainability reports, five pillars of effective ESG auditing emerge: accuracy, consistency,...

As corporate accountability demands grow, transparent sustainability reporting is essential for stakeholder trust. This chapter explores how mathematical thinking, integrated with artificial intelligence (AI) and blockchain, transforms environmental, social, and governance (ESG) reporting....

Cases of unethical working conditions of agricultural workers, particularly in specialized rural regions of Europe such as Italy, have received increasing attention, calling for solutions to guarantee fair labor practices. This study investigates how Italian consumers respond to information...

Understanding local capabilities is vital for identifying regional specializations and technological trajectories in a knowledge-based economy. Traditional indicators, such as R&D expenditure, fail to capture the quality and interdependencies of knowledge creation. Complexity and relatedness...

This report provides a description of the land use, land use change, and forestry (LULUCF) sector, as a relatively new sector in EU climate governance. It assesses the sector in terms of reported GHG emissions and removals, based on information provided in the latest EU greenhouse gas...