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The role of governance as a fundamental pillar of sustainability is
widely recognized and confirmed by its inclusion in the main ESG
issues (environmental social governance). Through the complex role
of governance in the context of ESG, research has developed the
notion of sustainable corporate governance, i.e., a system based on
the integration of shareholder and stakeholder objectives that
protects the environment and the broader community. This book
provides a sound theoretical definition, a precise measurement
system, and best practice examples for the implementation of
sustainable corporate governance. It includes theoretical
foundations based on stakeholder and institutional theories from
different environments and contexts, such as developed and
developing economies, large publicly traded companies and SMEs, and
family businesses. In addition to explaining the concept
theoretically, it uses practical case studies to address the
effective integration of sustainable governance into corporate
structures. The book provides business students and researchers
with an in-depth analysis of the emerging concept of sustainable
governance and is valuable for academics as well as corporate and
financial market participants.
This book presents a collection of original research papers
addressing the relationship between information systems (IS) and
innovation. "Open", "Smart" and "Network" are three keywords that
are currently guiding information systems (IS) innovation,
enhancing IS potentialities and their ability to support
decision-making processes. The book discusses the relevance of
these three new concepts in connection with technological and
organizational innovations (i.e. cloud, smart technologies and
networking), and the role they play in the development of
accounting and management information systems. The book's primary
aim is to investigate how these innovations could influence
information systems (with a particular focus on accounting and
management information systems) by enhancing their information
potentialities and improving accounting methodologies, performance
measurement systems, data management, information systems
architectures, and external and internal reporting. The book is
based on a selection of the best papers-original double-blind
reviewed contributions-presented at the 2016 Annual Conference of
the Italian Chapter of the Association for Information Systems
(AIS).
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