In this book, world-leading researchers in corporate sustainability explore the importance of considering environmental, social, and governance criteria to ensure the survival and profitability of a company, as well as the protection of people and the planet. The book serves as a resource for company executives and managers seeking to implement sustainable practices, investors and shareholders interested in how companies address environmental and social challenges, students and academics studying issues related to sustainability and corporate social responsibility, consulting and advisory professionals, and sustainability activists and advocates seeking to learn more about how companies can be part of the solution to environmental and social problems.
The authors provide a collection of chapters that rigorously address the contribution of business to sustainable development, making it a valuable resource for anyone looking to understand the importance of sustainability in business.

lgrsnf/516.pdf

zlib/Earth Sciences/The Environment/María del Carmen Valls Martínez, José Manuel Santos-Jaén/Environmentally Sustainable Production: Research for Sustainable Development_27961786.pdf

Valls Martínez, María del Carmen (editor);Santos-Jaén, José Manuel (editor)

Switzerland, Switzerland

1st ed. 2024, US, 2024

Introduction
Contents
Editors and Contributors
Financial Sector and Sustainable Development
Current Situation and Perspective of Sustainability in the Financial Sector: A Closer Look at the “E” in ESG
1 Introduction. From CSR to Sustainability
2 Major International Sustainability Summits and Agreements
3 Relationship Between the Financial Sector and Sustainability
4 Main Sustainability Initiatives Developed at International, European and National Level
4.1 International Initiatives: Guidelines on Reporting Climate and Nature-Related Information and International Sustainability Standards (IFRS S)
4.2 European Initiatives: EU Taxonomy, CSRD, and SFDR as Pivotal Triad of Regulations
4.3 Spanish Initiatives: Climate Change and Energy Transition Law and the Transposition of the CSRD into Spanish Law
4.4 Connection Among International, European and National Sustainability Initiatives
5 Conclusion
References
Sustainable Practices and Shareholder Value Creation in FinTech Firms: International Evidence
1 Introduction
2 Literature Review
3 Database
4 Methodology
5 Empirical Results
6 Conclusion
References
Information Disclosure on the Integration of SDGs into Banking Management: The Mercosur Countries Case
1 Introduction
2 The SDGs, Corporate Sustainability Reporting and Banking Sector
3 Determining Factors of Sustainable Reporting in the Banking Sector and Hypotheses Development
4 Methodology
4.1 Sample
4.2 Disclosure Index
4.3 Regression Analysis
5 Results and Discussion
5.1 SDGs Disclosure
5.2 Factors Influencing SDG Reporting Practices
6 Conclusion
References
Environmentally Sustainable Agricultural Production
Role of Sustainability and Circular Economy in Europe's Common Agricultural Policy
1 Introduction
1.1 The Role of Agricultural Policy in Food Security
2 History of the European Common Agricultural Policy
2.1 Actual Effects of the CAP
2.2 Mansholt Plan
2.3 A Decade in Search of Financial Sustainability: Early CAP Reforms
2.4 The 1992 McSharry Reform
2.5 The Challenges Posed by Agenda 2000 in the 1999 CAP Reform
2.6 2003 Mid-Term Review
2.7 2008 Health Check-Up
2.8 2013 Reform
3 A New Policy Reformulation: CAP 2023–2027
3.1 Socioeconomic Aspects
3.2 Market Orientation
3.3 Environmental Criteria
3.4 Eco-Schemes
3.5 Rural Development
4 Conclusion
References
The Role of Stakeholders on the Intention to Implement Sustainable Practices: An Exploratory Research in the Agri-Business Spanish Sector
1 Introduction
2 Theoretical Background and Literature Review
2.1 Business Sustainability Practices in the Agri-Business Sector
2.2 Stakeholder Theory and Categorization
2.3 Business Sustainability Practices in the Agri-Business Sector and Stakeholder
3 Methodology
4 The Cases
5 Cross-Case Analysis
6 Upstream Stakeholders
7 Downstream, Market and Societal Stakeholders
8 Discussion and Conclusion
8.1 Discussion
8.2 Conclusion, Limitations, and Future Research Lines
9 Collaboration
References
The Role of Family Farming in Socio-Economic Sustainability: An Exploratory Analysis of Rural Development in Southeast Spain
1 Introduction
2 Methodology
2.1 Description of Family Farming in Southeast Spain
2.2 Specifications of Socio-Economic Sustainability
2.3 Sample
2.4 Description of the Variables
2.5 Specifications of the Empirical Model
3 Results
4 Discussion and Conclusions
References
Innovation Oriented Towards Sustainability in the Value Chain of Agri-Food Cooperatives
1 Introduction
2 Definition of SOI in the Literature on Agri-Food Sector
3 SOI in Literature of Value/Supply Chains
4 Specificities of SOI in Fruit and Vegetables (F&V) Value Chains
4.1 Description of the F&V Chain and Its Relationships
4.2 Sustainability-Innovation in F&V Chains
5 Conclusion
References
Public Sector and Sustainable Development
Budget Policities Versus Sustainable Development Goal in the Main Spanish Municipalities
1 Introduction
2 State of the Question and Review of the Literature
3 Metodology
4 Analysis of Results
4.1 Descriptive Analysis
4.2 Explanatory Analysis
5 Conclusion
References
Analysis of the Influence of Financial Sustainability on the Achievement of SDG 2 in Public Sector
1 Introduction
2 Financial Sustainability in European Public Entities
3 The Pursuit of Sustainable Development in the Public Sector: The 2030 Agenda at the Local Level
4 Research Methodology
4.1 Sample
4.2 Methodology of the Analysis
5 Analysis of the Results
5.1 Results of the Descriptive Analysis
5.2 Results of the Explanatory Analysis
6 Conclusion
References
How Did the Covid-19 Pandemic Affect the Structure of Energy Final Consumption of the Households Across EU Countries? Findings from Eurostat Data
1 Introduction
2 EU Household Energy Consumption in Relation to Sustainable Development
3 Data and Methods
4 Structure of Final Consumption of Households in the EU
5 Concentration of Household Consumption of Energy Products in EU Countries
6 Clustering of EU Countries by Shares of Energy Carriers in Households’ Final Energy Consumption
7 Conclusion
Appendix
References
Application of New Technologies to Sustainability
Integrating Blockchain Technology in Supply Chain Risk Management for Sustainable Development
1 Introduction
1.1 Triple Bottom Line
1.2 Supply Chain Risk Management: A Necessity for Sustainable Development
2 Blockchain Technology
2.1 Origins and Principles of Blockchain Technology
2.2 Key Features Beneficial to Supply Chains
2.3 Successful Case Studies of Blockchain in Other Sectors
3 Advantages of Integrating Blockchain in Supply Chain Risk Management
3.1 Traceability
3.2 Transparency
3.3 Resilience
3.4 Efficiency
4 Implementing Blockchain for a Sustainable Supply Chain
4.1 Steps for Businesses to Integrate Blockchain in Their Supply Chains
4.2 Navigating Scalability, Interoperability, and Data Privacy in Blockchain Integration
4.3 Navigating the Challenges of Implementing Blockchain and Crafting Solutions
5 Real-World Case Studies of Blockchain in Sustainable Supply Chains
6 Walmart and the Mangoes from Mexico
7 De Beers and Ethical Diamonds
8 Lessons Learned and Pitfalls Overcome
9 Stakeholder Perspectives
9.1 Company Executives and Managers
9.2 Investors and Shareholders
9.3 Students and Academics
9.4 Consultants and Advisors
9.5 Sustainability Activists and Advocates
10 Future Prospects and Challenges
10.1 Evolving Trends in Blockchain Technology
10.2 Potential Disruptions and Innovations in Supply Chain Risk Management
10.3 The Role of Governments, International Bodies, and Regulations
11 Conclusion
References
The Metaverse as a Solution to Depopulation: Creation of Interconnected Macro-villages Through Digital Twins and Transportation. The Theory of Population Leverage
1 Introduction
2 Theoretical Framework
3 Methodology
4 Results
5 Discussion
6 Conclusion
References
Corporate Social Responsibility
Disclosure Practices for Tackling Climate Change in Large Spanish Listed Companies
1 Introduction
2 Literature Review
3 Database and Methodology
4 Results
5 Conclusion
References
The Effect of Audit Committee Characteristics on Corporate Social Responsibility Practices. Evidence from Spain
1 Introduction
2 Background and Hypothesis Development
3 Methodology
3.1 Sample and Measurements
3.2 Empirical Method
4 Results
4.1 Descriptive Statistics
4.2 Regression Results
4.3 Robustness Analysis
5 Discussions
6 Conclusions
References
Unveiling Differences in ESG Adoption: A Comparative Analysis of the Big Four Auditors
1 Introduction
2 Literature Review
2.1 Audit Fees and ESG Practices
2.2 Auditor Tenure and ESG Practices
2.3 Differences Between Audit Companies
3 Research Methods
4 Results
5 Discussion and Conclusion
References
Does Reducing Carbon Emissions Affect Business Profitability? An Analysis of Family and Non-family Businesses
1 Introduction
2 Literature Review and Hypotheses Development
3 Data and Methodology
4 Results
4.1 Descriptive Statistics
4.2 Regression Results
5 Discussion and Conclusions
References
Gender Diversity in Top Management for Greater Sustainability
Carbon Performance and Board Gender Diversity: The Moderating Effect of Patriarchal Attitudes
1 Introduction
2 Literature Review and Hypotheses
2.1 Gender Diversity and CSR
2.2 Gender Diversity and Environment
2.3 Gender Diversity and Patriarchal Attitudes
3 Empirical Research
3.1 Data
3.2 Model and Methodology
4 Empirical Results
4.1 Descriptive Results
4.2 Multivariate Results
4.3 Robustness Analysis
5 Conclusion
References
The Influence of Corporate Governance on the Sustainability of American Company Buildings
1 Introduction
2 Research Hypotheses
3 Methodology
4 Results
5 Discussion and Conclusion
References

2024-03-02