Luigi Lepore – författare
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3 produkter
3 produkter
1 928 kr
Skickas inom 10-15 vardagar
This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasising the transition from voluntary to mandatory disclosure, and the major standards and guidance developed. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades.This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.
543 kr
Skickas inom 10-15 vardagar
This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasising the transition from voluntary to mandatory disclosure, and the major standards and guidance developed. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades.This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.
539 kr
Skickas inom 10-15 vardagar
In Italy, the debate about the reform process, that has involved the water sector for several years, cannot be considered concluded. It seems exclusively ideological and often it does not consider the business administration perspective, which certainly could make a contribution to the solution of different problems. Politicians and researchers, for example, show very little interest for the economic and financial performance of water utility firms, focusing almost exclusively on the different ways for providing the services or on the ownership structure. This work analyzes the variables characterizing the outsourcing process in the water sector. It also explores the connection of such variables with the performance of companies and local government authorities involved in the delivery process. Subsequently, the work explains the results of an exploratory analysis of different cases in the international context, making also a comparison about the performance. Lastly, the work verifies the existence of some best practices and evaluates the adaptability of these best practices in the Italian context.