Accountability, Ethics and Sustainability of Organizations

Organizations Towards 2030: The Primary Interest of the Economic Entity: The Real Entity Theory and the Primary Interest of the Firm: Equilibrium Theory, Stakeholder Theory and Common Good Theory.- The Incentives of a Common  Good Based CSR for SDG's Achievement: The Importance of Mission Statement.- SDGs Achievement: Commitment, Channels of Action and the Role of Integrated Reporting in the Disclosure Mechanisms.- Financial Reporting, Non-Financial Reporting and Sustainability: Challenges and Changes: Harmonization of Non-Financial Reporting Regulation in Europe: A Study of the Transposition of the Directive 2014/95/EU.- Corporations' Eco-Consciousness in the New Deal of Non-Financial Information Disclosure System: Preliminary Evidence from Italian and French Practices.- The Role of Auditors to Improve Sustainability in Financial Reporting.- The Relevance of Public Sector: New Pathways for Sustainable Accounting, Accountability and Performance: Value-Based Healthcare Paradigm forHealthcare Sustainability.- Public Sector Accounting and the Sustainability of Public Finance Among Accounting Bases, Harmonization and Flexibility Concerns.- The State of the Art of Green Public Procurement in Europe: Documental Analysis of European Practices.

Sandro Brunelli is Assistant Professor of Accounting at University of Rome Tor Vergata - Department of Management and Law. He holds a PhD in Public Management and Governance from the University of Rome Tor Vergata. His research interests are accounting, auditing, and accountability for the private and public sector.
Emiliano Di Carlo is Associate Professor of Accounting at Univeristy of Rome Tor Vergata - Department of Management and Law. He holds a PhD in Management from the University of Rome Tor Vergata. His research interests lie in corporate governance, the theory of the firm, and corporate social responsibility.