HEA|  |03192nam a2200325   450 
001|  |022025006827
008|  |241022s2024    enka     b    001 0 eng
010|  |▼a  2024046749
020|  |▼a9781032963808▼qhardback▼cCNY1407.02
020|  |▼a1032963808▼qhardback
020|  |▼a9781032963822▼qpaperback
020|  |▼a1032963824▼qpaperback
020|  |▼z9781003589259▼qebook
040|  |▼aDLC▼beng▼erda▼cDLC▼dIG#▼dOCLCO
082|00|▼a658.4/08▼223
090|  |▼aF272-05▼b260507
100|1 |▼aMigliavacca, Alessandro,▼eauthor.
245|10|▼aAccounting for sustainable b-
   |  |usiness :▼bintegrating CSR and-
   |  | ESG principles /▼cAlessandro -
   |  |Migliavacca.
260|  |▼aAbingdon, Oxon ;▼aNew York, -
   |  |NY :▼bRoutledge, Taylor & Fran-
   |  |cis Group,▼c2024.
300|  |▼axii, 143 pages :▼billustrati-
   |  |ons ;▼c24 cm.
336|  |▼atext▼btxt▼2rdacontent
337|  |▼aunmediated▼bn▼2rdamedia
338|  |▼avolume▼bnc▼2rdacarrier
490|0 |▼aRoutledge-Giappichelli studi-
   |  |es in business and management
504|  |▼aIncludes bibliographical ref-
   |  |erences and index.
520|  |▼a"The role of firms, corporat-
   |  |ions, and businesses in shapin-
   |  |g social outcomes has long bee-
   |  |n a key area of focus for econ-
   |  |omics and business scholars. W-
   |  |ith growing attention on addre-
   |  |ssing climate change, reducing-
   |  | social inequalities, and upho-
   |  |lding human rights, there is a-
   |  |n increasing interest in how c-
   |  |orporate activities impact soc-
   |  |iety. This book examines these-
   |  | pressing issues through the l-
   |  |ens of fundamental theories of-
   |  | the firm, particularly drawin-
   |  |g on the Italian tradition of -
   |  |Economia Aziendale, which view-
   |  |s the firm as a vehicle for me-
   |  |eting human needs and generati-
   |  |ng social value. The book begi-
   |  |ns by introducing the anthropo-
   |  |centric theory of the firm and-
   |  | explores the connection betwe-
   |  |en accounting practices and su-
   |  |stainable management. It offer-
   |  |s a thorough review of the lit-
   |  |erature on Corporate Social Re-
   |  |sponsibility (CSR) and Environ-
   |  |mental, Social, and Governance-
   |  | (ESG) practices, highlighting-
   |  | key aspects of the extensive -
   |  |body of work in this field. Th-
   |  |e analysis is grounded in the -
   |  |context of evolving regulation-
   |  |s, especially within the EU, t-
   |  |hat underscore the importance -
   |  |of considering both financial -
   |  |and sustainability factors. Ra-
   |  |tional management theory is ex-
   |  |panded to include sustainabili-
   |  |ty accounting, showcasing its -
   |  |pivotal role in corporate deci-
   |  |sion-making. The book provides-
   |  | detailed guidance on the inte-
   |  |grated knowledge acquisition p-
   |  |rocess, showing how companies -
   |  |can systematically identify an-
   |  |d assess their social and envi-
   |  |ronmental impacts. This proces-
   |  |s is further illustrated throu-
   |  |gh a hypothetical reality-base-
   |  |d case study, demonstrating it-
   |  |s application in a practical c-
   |  |ontext. The book concludes wit-
   |  |h an exploration of current tr-
   |  |ends and future directions in -
   |  |sustainability accounting. It -
   |  |serves as a valuable resource -
   |  |for academics, practitioners, -
   |  |and anyone interested in the i-
   |  |ntersection of corporate gover-
   |  |nance, accounting, and sustain-
   |  |ability"－－▼cProvided by publisher.
650| 0|▼aSocial responsibility of business.
650| 0|▼aAccounting.
650| 0|▼aSustainability.
776|08|▼iOnline version:▼aMigliavacca-
   |  |, Alessandro.▼tAccounting for -
   |  |sustainable business▼dNew York-
   |  | : Routledge, 2024▼z9781003589-
   |  |259▼w(DLC)  2024046750