Embedding climate risk in financial statements: the Italian case

This edited volume covers Environmental, Social, and Governance (ESG) topics and their impact on companies' financial performance. It is the outcome of an academic research group coordinated by the Italian Society of Professors of Business Administration and Accounting. The book discusses corporate governance, management accounting and control systems, performance measurement, auditing and risk management, and their roles in business strategy and corporate finance. It includes several case studies from Italian corporation to illustrate the theories and their implementation in practice.