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Accountability, Ethics and Sustainability of Organizations

New Theories, Strategies and Tools for Survival and Growth

  • Sandro Brunelli
  • Emiliano Di Carlo
Book

Table of contents

  1. Front Matter
    Pages i-xix
  2. Organizations Towards 2030: The Primary Interest of the Economic Entity

  3. Financial Reporting, Non-financial Reporting and Sustainability: Challenges and Changes

  4. The Relevance of Public Sector: New Pathways for Sustainable Accounting, Accountability and Performance

About this book

Introduction

This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced. In view of these disruptive trends, the theory of the firm needs to be updated and to some extent rethought. Moreover, diverse challenges and opportunities such as climate change, aging populations, and new public accountability requirements are necessitating novel frameworks to ensure the long-term survival of public and private organizations.

Against this backdrop, the authors contribute to the debate over the firm’s primary interest by proposing a new way of viewing the nature of the firm and its relationship with stakeholders. In addition, they carefully analyze the challenges and opportunities mentioned above, evaluating their significance for various important aspects of organizations through different lenses. Global in scope, the book also takes the United Nations Sustainability Development Goals into account. Accordingly, it will be of interest to all readers seeking a better understanding of the evolving nature of firms and organizations in our changing world.


Keywords

Going concern Performance management Accounting standards Growth of organizations Sustainability of organizations United Nations sustainability development goals Interest of the firm Common good theory Corporate social responsibility Financial reporting Climate changes and accounting Sustainable accounting Healthcare innovation sustainability Accounting in the public sector

Editors and affiliations

  • Sandro Brunelli
    • 1
  • Emiliano Di Carlo
    • 2
  1. 1.Department of Management and LawUniversity of Rome Tor VergataRomeItaly
  2. 2.Department of Management and LawUniversity of Rome Tor VergataRomeItaly

Bibliographic information

Industry Sectors
Pharma
Automotive
Finance, Business & Banking
Consumer Packaged Goods