Description
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. 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. 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 Gvle, Sweden Natalia Semenova, School of Business and Economics, Linnaeus University, Sweden 9. Sustainable business practices – an environmental economics perspective Tommy Lundgren, Umea School of Business, Economics, and Statistics, Umea 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 Skndal Brcke 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 sterman, Stockholm University, Sweden.
