The five articles published in this issue address interesting corporate governance and sustainability-related topics, by focusing on key themes that are currently at the centre of the scientific, managerial, and political debate (Bebbington, 2004; Nerantzidis, Filos, & Lazarides, 2012; Camilleri, 2015; Rinaldi, 2019). Indeed, corporate governance and sustainability issues nurture a rich dialogue among researchers, practitioners, regulators, and policy-makers (Kostyuk, 2003; Johnson & Greening, 1999; Eklund, Palmberg, & Wiberg, 2009; Al-Tamimi & Charif, 2013; Del Baldo, 2016; Esposito De Falco, Alvino, & Kostyuk, 2019; Dell‘Atti, Manzaneque, & Hundal, 2020; Alkaraan, 2021) that has further gained momentum due to the COVID-19 pandemic spread globally in early 2020 (Adams & Abhayawansa, 2021; Zahra, 2021)., the contributions included in this issue outline a stimulating picture in terms of theoretical constructs and empirical research approaches adopted by the authors, and share a common file rouge since they are grounded on the relationship between non-financial disclosure and firm performance and the role of the governance in fostering transparency and sustainability-oriented strategies in a complex and adverse scenario. The latter calls for business resilience and the organisations‘ capability to tackle new risks, challenges, and opportunities (De Silva Lokuwaduge & Heenetigala, 2017; Barbier & Burgess, 2020; Sylos Labini et al., 2020). The local, national, and international economic and business landscape has in fact dramatically changed. Among the main elements required to face and overcome the COVID-19 crisis are innovation, risk-taking, and contribution to the Sustainable Development Goals (SDGs) adopted in the 2030 UN Agenda (Ratten, 2020). In this regard, the international framework of SDGs contributes to pushing companies, as other societal actors, to reconsider their approach to sustainability. Accordingly, sustainability governance has become widely recognized as a key element to drive change, at a micro, meso, and macro level (Melis, 2003; Rezaee & Tuo, 2017; Rinaldi, 2019; Nigri, Del Baldo, & Agulini, 2020; Gerged, Albitar, & Al-Haddad, 2021). How does governance contribute to embracing the goals of the UN Agenda 2030 and achieving them? How does it ensure the inclusion of all relevant stakeholders? How does it affect corporate reporting and corporate multidimensional (economic, social, and environmental) performance?
EDITORIAL: Scientific, managerial and political debate in corporate governance and sustainability
Del Baldo, Mara
2021
Abstract
The five articles published in this issue address interesting corporate governance and sustainability-related topics, by focusing on key themes that are currently at the centre of the scientific, managerial, and political debate (Bebbington, 2004; Nerantzidis, Filos, & Lazarides, 2012; Camilleri, 2015; Rinaldi, 2019). Indeed, corporate governance and sustainability issues nurture a rich dialogue among researchers, practitioners, regulators, and policy-makers (Kostyuk, 2003; Johnson & Greening, 1999; Eklund, Palmberg, & Wiberg, 2009; Al-Tamimi & Charif, 2013; Del Baldo, 2016; Esposito De Falco, Alvino, & Kostyuk, 2019; Dell‘Atti, Manzaneque, & Hundal, 2020; Alkaraan, 2021) that has further gained momentum due to the COVID-19 pandemic spread globally in early 2020 (Adams & Abhayawansa, 2021; Zahra, 2021)., the contributions included in this issue outline a stimulating picture in terms of theoretical constructs and empirical research approaches adopted by the authors, and share a common file rouge since they are grounded on the relationship between non-financial disclosure and firm performance and the role of the governance in fostering transparency and sustainability-oriented strategies in a complex and adverse scenario. The latter calls for business resilience and the organisations‘ capability to tackle new risks, challenges, and opportunities (De Silva Lokuwaduge & Heenetigala, 2017; Barbier & Burgess, 2020; Sylos Labini et al., 2020). The local, national, and international economic and business landscape has in fact dramatically changed. Among the main elements required to face and overcome the COVID-19 crisis are innovation, risk-taking, and contribution to the Sustainable Development Goals (SDGs) adopted in the 2030 UN Agenda (Ratten, 2020). In this regard, the international framework of SDGs contributes to pushing companies, as other societal actors, to reconsider their approach to sustainability. Accordingly, sustainability governance has become widely recognized as a key element to drive change, at a micro, meso, and macro level (Melis, 2003; Rezaee & Tuo, 2017; Rinaldi, 2019; Nigri, Del Baldo, & Agulini, 2020; Gerged, Albitar, & Al-Haddad, 2021). How does governance contribute to embracing the goals of the UN Agenda 2030 and achieving them? How does it ensure the inclusion of all relevant stakeholders? How does it affect corporate reporting and corporate multidimensional (economic, social, and environmental) performance?I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
