This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting and finance from the book , Volumes I and II, looking into topics such as the importance of good governance in accounting, tax, auditing and fraud examination, ethics, sustainability, environmental issues and new technologies and their effects on accounting and finance, focusing in particular on environmental and sustainability reporting in the oil and gas and banking sectors. The book also considers the growing importance of audit quality in this time of the COVID-19 pandemic.

This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting & finance from Ethics and Sustainability in Accounting and Finance, Volume I. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and increase its social credibility.

This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social characteristics and involves multi-faceted duties and responsibilities. As such, in addition to basic principles and accepted rules and standards in the field, this book focuses on the ethical aspects and fundamentals of this profession that accountants should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and increase its social credibility.

This book continues the discussion in the first two volumes on the challenges that organizations face in order to implement sustainability, ethics, and effective corporate governance, all of which are important elements of “standing out” from other companies. Examining the background of the New European Consensus on development with the new guiding motto ‘Our World, Our Dignity, Our Future,’ the authors explore how this new legislation on sustainability issues around the world is forcing companies to deal directly with sustainability issues. The 2030 Agenda for Sustainable Development (2030 Agenda), adopted by the United Nations in September 2015, is the international community’s response to global challenges and trends in connection with sustainable development. With the Sustainable Development Goals (SDGs) at its core, the 2030 Agenda is a transformative political framework designed to eradicate poverty and achieve sustainable development globally. It balances the economic, social, and environmental dimensions of sustainable development, including the key issues of governance and peaceful and inclusive societies, and recognizes the essential interlinkages between its goals and targets, i.e., that they must be implemented as a whole and not selectively. The respective chapters in this volume raise a number of questions regarding corporate social responsibility, ethics, and corporate governance in the face of new technology, and new approaches to climate change and sustainability reporting.

This book addresses the rising concept of 21st century societal marketing which entails that marketers should fulfill the needs of their target group in ways that enhance the well-being of a society as a whole. In the past, social responsibility and corporate ethics may not have been the key elements of corporate and business strategy. However, in the last decade the picture has changed dramatically. Consumers are more concerned about ethical issues and the effects of business activities on the environment and the society. The impact and importance of ethical consumerism is escalating. The consumers are more attentive and expect companies promote their ethical credentials in order to make them more accountable of their actions. This book also reveals how companies should realize that corporate social responsibility (CSR) is not an illustration of corporate altruism but a source of opportunity, and competitive advantage. Finding and following social initiatives as a part of the key business model is proved to be one of the competitive strengths in many instances. This book covers different issues related to ethics, social responsibility and sustainability in marketing and presents different cases and applications from different countries. Together with the best practices, each case and research is expected to shed light on how to improve the role of marketing in helping to the development and well-being of the society.

Recent financial crisis and the global financial impacts of the COVID-19 pandemic have brought renewed interest to the regulation and practice of corporate insolvency and restructuring. Modernisation of the insolvency profession, and the regulation of its practitioners, is a contemporary concern and recent years have seen significant reforms of insolvency law. The success of such reforms can be enhanced through a clear understanding of difficulties faced by the insolvency profession in achieving successful restructuring and insolvency outcomes and through the determination of effective solutions to those difficulties. However, there is limited empirical data to inform the day-to-day practice of insolvency, nor the difficulties experienced by insolvency practitioners in pursing insolvency and restructuring solutions. This book addresses this absence of data and understanding, examining the role and practice of corporate insolvency practitioners and exploring the challenges that they encounter. Offering an empirical study together with a comparative analysis of the experiences of practitioners around the world, this book facilitates a greater understanding of corporate insolvency practice, confronting a misunderstanding of, and under-confidence in, corporate insolvency practitioners, making it key reading for academics, practitioners and regulators working in the area of corporate insolvency.

This book brings together works written by academics from all over the world on all aspects of business history: accounting history, management history, economic history, audit history, tax history, financial history, and professional history. Writing, transferring and archiving historical knowledge allows future generations to take lessons from the past and make more informed decisions regardless of whether it is in politics, society, or business. "Historization" can also be seen as the first step of institutionalization for private and governmental companies, institutions, professionals, and states. Institutionally managed historical activities, decisions, and results are accepted as a very important reference about the company for decision-makers and stakeholders. Additionally, "historization" is used in the development and promotion of professions. Historization of professions such as certified public accountants, external auditors, internal auditors, economists, tax experts, certified fraud examiners, and managers nationally and internationally has the potential to educate and motivate new entrants to such roles. As such, this book is a valuable read for business historians, professionals in the field, academics, and students of business.