About the Book
Part I: Sustainability Reporting
1. An expose of the challenging practice development of sustainability reporting: From the first wave to the EU Directive (2014/95/EU)
Susanne Arvidsson, School of Economics and Management, Lund University, Lund, Sweden
2. Integrated reporting and integrating thinking: Practical challenges
Matteo La Torre, University "G. d'Annunzio" of Chieti-Pescara, Pescara, Italy
Cristiana Bernardi, The Open University Business School, Milton Keynes, UK
James Guthrie, Macquarie University, Sydney, Australia
John Dumay, Macquarie University, Sydney, Australia
3. Human capital disclosures in Swedish state-owned enterprises: a comparison of integrated reporting versus traditional reporting
Gunnar Rimmel, Gunnar Rimmel, Henley Centre for Accounting Research & Practice (HARP), Henley Business School, University of Reading, UK
4. Sense-making and sense-giving: Reaching through the smokescreen of sustainability disclosure in the stock market
Susanne Arvidsson, School of Economics and Management at Lund University, Sweden.
Jeaneth Johansson, Lulea University of Technology and Halmstad University
5. Changing financial firms relative to ESG issues
John Holland, Glasgow University, Scotland.
Part II: Sustainability Assurance
6. Sustainability assurance: Who are the assurance providers and what do they do?
Muhammad Bilal Farooq, Auckland University of Technology, Auckland, New Zealand
Charl De Villiers, The University of Auckland, Auckland, New Zealand, and University of Pretoria, Pretoria, South Africa.
7. A critical perspective on sustainability assurance
Thomas Carrington, Stockholm University, Sweden
Part III: Sustainable Finance
8. Engagement dialogue as a Nordic sustainable and responsible investment (SRI) strategy
Lars G Hassel, University of Gävle, Sweden
Natalia Semenova, School of Business and Economics, Linnaeus University, Sweden
9.
Sustainable business practices - an environmental economics perspective Tommy Lundgren, Umeå School of Business, Economics, and Statistics, Umeå University, Sweden
Lammertjan Dam, Department of Economics, Econometrics and Finance, University of Groningen, Groningen, the Netherlands
Bert Scholtens, Department of Economics, Econometrics and Finance, University of Groningen, Groningen, the Netherlands
10. Will the banker become a climate activist?
Johan Henningsson, Orebro University School of Business, Sweden.
11. Investments in sustainable infrastructure asset class (Responsible investing and impact investing policies)
Tessa Hebb, Carleton Centre for Community Innovation, Carleton University, Canada
Part IV: Anti-corruption and business ethics
12. Anti-Corruption: Who cares?
Steven Sampson, Lund University, Sweden
13. Rationalizing deviances - avoiding responsibility
Tomas Brytting, Professor in organisational ethics, Ersta Sköndal Bräcke University College
14. Organizational anti-corruption: De-normalization through anxiety, superego, courage and justice
Thomas Taro Lennerfors, Uppsala University
Part V: Ethics/Fair Taxation
15. Sustainable tax governance and transparency
Hans Gribnau, Tilburg University, the Netherlands
Ave-Geidi Jallai, Tilburg University, the Netherlands
16. Perspectives on corporate taxation from a sustaina
About the Author: 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.
