Corporate Sustainability and Social Responsibility

Sustainability has become a critical focus for businesses in recent decades in the context of climate change, globalisation, environmental disasters, and financial crises. The business environment has become more complex. This has required companies to perform a deep and broad assessment of their economic and financial performance as well as the environmental and social aspects associated with their activities. Businesses and other economic, political, and social entities play a key role in sustainable development processes and, from a corporate perspective, it is essential to define strategies that identify the expectations of the various stakeholders, taking into account the different levels of participation and involvement with the company.
Corporate governance and the assumption of social responsibility through companies’ contribution to sustainable development must be deeply rooted in and supported by sustainability accountability processes, which play a fundamental role both in terms of fulfilling the company’s obligations towards its stakeholders and regarding the legitimacy that can derive from transparent and reliable communication.
This volume is intended to provide an overview of the key analytical aspects of the field of sustainability and social responsibility, with particular reference to governance and corporate communication, adopting a broad perspective and drawing on international comparisons.

Federica Balluchi is Full Professor of Business Economics. She is a member of the Scientific Committee of the National Association “Gruppo Bilanci e Sostenibilità” and of the Executive Committee of “European Business Ethics Network” Italy. Her studies focus on sustainability, management control, and accounting history. The results of her research have been published in books and national and international journals.

Katia Furlotti is Full Professor of Business Economics. She is a member of several national and international academic associations. Her research interests focus on corporate social responsibility, accountability, corporate governance, and accounting history. The results of her studies have been presented at national and international conferences and published in books and national and international journals.