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.