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Introduction to Corporate Environmental Responsibility, Accounting and Finance

In: Corporate Environmental Responsibility, Accounting and Corporate Finance in the EU

Author

Listed:
  • Panagiotis Dimitropoulos

    (University of Peloponnese
    Hellenic Open University)

  • Konstantinos Koronios

    (University of Peloponnese)

Abstract

The present chapter includes a brief theoretical background on CER performance and activities and the main regulatory interventions that have been made from international and European institutions over the last two decades. These interventions and the increased public awareness on the issue of environmental responsibility created a wave of socially and environmentally responsible investments. It is even more comprehensible today than ever before that environmental responsibility does not lead to a waste of scarce corporate resources but on the contrary it can create value for both shareholders and stakeholders, leading to a win-win situation for all related parties. Moreover, the chapter discusses the implications of CER for research in corporate accounting and finance and presents the main research questions that will be addressed in the following chapters of the book.

Suggested Citation

  • Panagiotis Dimitropoulos & Konstantinos Koronios, 2021. "Introduction to Corporate Environmental Responsibility, Accounting and Finance," CSR, Sustainability, Ethics & Governance, in: Corporate Environmental Responsibility, Accounting and Corporate Finance in the EU, chapter 0, pages 1-16, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-72773-4_1
    DOI: 10.1007/978-3-030-72773-4_1
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    Cited by:

    1. Jonathan Taglialatela & Roberto Barontini & Francesco Testa & Fabio Iraldo, 2024. "Blockholders and the ESG performance of M&A targets," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(2), pages 625-650, June.
    2. Bomi Song, 2022. "The Influence of Audit-Committee Characteristics on the Association between Corporate Social Responsibility and Earnings Quality," Sustainability, MDPI, vol. 14(17), pages 1-16, August.

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