Challenges in Managing Sustainable Business

1. Front Matter

   Pages i-xxx

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2. Sustainability Reporting

   1. Front Matter

      Pages 1-1

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   2. An Exposé of the Challenging Practice Development of Sustainability Reporting: From the First Wave to the EU Directive (2014/95/EU)

      • Susanne Arvidsson

      Pages 3-24

   3. Integrated Reporting and Integrating Thinking: Practical Challenges

      • Matteo La Torre, Cristiana Bernardi, James Guthrie, John Dumay

      Pages 25-54

   4. Human Capital Disclosures in Swedish State-Owned Enterprises—A Comparison of Integrated Reporting Versus Traditional Reporting

      • Gunnar Rimmel

      Pages 55-75

   5. Sense-Making and Sense-Giving: Reaching Through the Smokescreen of Sustainability Disclosure in the Stock Market

      • Susanne Arvidsson, Jeaneth Johansson

      Pages 77-109

   6. Changing Financial Firms Relative to ESG Issues

      • John Holland

      Pages 111-133

3. Sustainability Assurance

   1. Front Matter

      Pages 135-135

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   2. Sustainability Assurance: Who Are the Assurance Providers and What Do They Do?

      • Muhammad Bilal Farooq, Charl de Villiers

      Pages 137-154

   3. A Critical Perspective on Sustainability Assurance

      • Thomas Carrington

      Pages 155-176

4. Sustainable Finance

   1. Front Matter

      Pages 177-177

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   2. Engagement Dialogue as a Nordic Sustainable and Responsible Investment (SRI) Strategy

      • Lars G. Hassel, Natalia Semenova

      Pages 179-204

   3. Sustainable Business Practices—An Environmental Economics Perspective

      • Tommy Lundgren, Lammertjan Dam, Bert Scholtens

      Pages 205-229

   4. Will the Banker Become a Climate Activist?

      • Johan Henningsson

      Pages 231-249

   5. Investing in Sustainable Infrastructure

      • Tessa Hebb

      Pages 251-273

5. Anti-corruption and Business Ethics

   1. Front Matter

      Pages 275-275

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   2. Anti-corruption: Who Cares?

      • Steven Sampson

      Pages 277-294

   3. Rationalizing Deviances—Avoiding Responsibility

      • Tomas Brytting

      Pages 295-312

   4. Organizational Anti-corruption: De-normalization Through Anxiety, Superego, Courage and Justice

      • Thomas Taro Lennerfors

      Pages 313-334

6. Ethical Taxation and Tax Transparency

   1. Front Matter

      Pages 335-335

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Over the past 30 years sustainability has become increasingly important to scholarly research and business in practice. This book explores a variety of challenges faced by businesses when becoming sustainable and how this links to economic development and its corruption, ethical and taxation implications. Showcasing an interdisciplinary approach, the chapters explore topics such as business ethics, corporate responsibility, tax governance and sustainability practice.

• sustainability
• corruption
• business ethics
• taxation
• investment
• corporate social responsibility
• sustainability reporting

• Lund University, Lund, Sweden

  Susanne Arvidsson

Susanne Arvidsson is Associate Professor of Business Administration at Lund University, Sweden. Her research interests include corporate finance, sustainability reporting, business ethics and corporate social responsibility. For her research Susanne has been awarded a Wallander Scholarship, has been nominated for the Globe Awards' Sustainable Research Award and has been awarded several external research fund grants. She is initiator and organizer of the international SUBREA conference, which focuses on themes related to sustainable business, reporting and assurance.

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