Lino Cinquini – författare

This Research Handbook explores how accounting is evolving to meet new business needs, driven by social, environmental, and technological change. It highlights how trends like globalization, sustainable development, digital transformation, and major global events, such as pandemics and conflicts, are reshaping both the purpose and practice of accounting.Contributing authors address two key perspectives: the role of accounting in supporting business decision-making and in communicating with external stakeholders. By bridging these internal and external viewpoints, the Research Handbook presents fresh insights into modern accounting's growing complexity. Chapters also provide thoughtful reflections on the emergence of challenges driven by digital and sustainable transitions in the field. Key topics covered include the rise of new accounting methods and performance measurement, the impact of digital technologies like AI and big data, and accounting’s critical role in sustainability reporting through ESG and SDG metrics.This expansive Research Handbook is a crucial read for students and scholars of accounting, business and management. The theoretical reflections and practical insights provided will also greatly benefit management and business practitioners and organizations navigating accounting’s changing landscape.

The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting.

The increasingly crucial role of companies’ non-financial disclosure (NFD) and integrated reporting (IR) has led to a lively debate among academics, practitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting.

This open access book provides a comprehensive analysis of the resilience of small and medium-sized enterprises (SMEs) to climate change, drawing on a unique and extensive empirical investigation involving more than 10,000 Italian firms. It examines corporate perceptions of climate-related risks, the adaptation and mitigation strategies they adopt, their governance mechanisms and organizational characteristics.The book offers an overview of key concepts in corporate sustainability, with particular emphasis on the evolving regulatory and policy framework of the European Union (EU). It reviews the extensive academic literature on business climate strategies and on corporate governance mechanisms oriented toward sustainability, and introduces an original classification of corporate responses in terms of investment strategies, capturing firms’ levels of preparedness for climate change. In doing so, the book adopts a double materiality perspective, focusing both on the inside-out impacts of corporate strategies and the outside-in financial implications, with particular attention to green finance. A dedicated deep dive explores the agrifood sector in Southern Italy, which is especially exposed to physical climate risks.The book concludes with actionable recommendations and guidelines for stakeholders to strengthen SMEs’ climate resilience and enhance their contribution to the sustainable transition. By linking climate-risk perception, organizational drivers, and strategic climate responses and outcomes, the research provides an integrated perspective that enriches academic discourse and informs managerial and policy decision-making.This research is part of the “Growing Resilient, Inclusive and Sustainable (GRINS)” project, funded under the Next Generation EU National Recovery and Resilience Plan (NRRP).Data were collected in 2024, and the writing of the book was completed in September 2025.