Non-Financial Reporting and Esg Performance: Standards, Challenges and Impacts for the SME of Tomorrow
暫譯: 非財務報告與ESG表現：明日中小企業的標準、挑戰與影響

Kendo, Sandra

Non-Financial Reporting and Esg Performance: Standards, Challenges and Impacts for the SME of Tomorrow
  • 出版商: Palgrave MacMillan
  • 出版日期: 2026-05-19
  • 售價: $1,820
  • 貴賓價: 9.5 折 $1,729
  • 語言: 英文
  • 頁數: 134
  • 裝訂: Hardcover - also called cloth, retail trade, or trade
  • ISBN: 3032190916
  • ISBN-13: 9783032190918
  • 相關分類: 投資理財 Investment

    • 海外代購書籍(需單獨結帳)

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商品描述

This Open Access book explores the evolving landscape of non-financial reporting and ESG (Environmental, Social, and Governance) performance, with a specific focus on small and medium-sized enterprises (SMEs) and micro-enterprises. Drawing on European regulatory frameworks, stakeholder theory, and empirical case studies, the book examines how SMEs navigate sustainability demands in a context traditionally dominated by large corporations and global standards.

The book addresses the historical evolution of CSR, the challenges of ESG integration for investors, and the methodological development of a composite ESG indicator tailored to SMEs. It introduces innovative tools such as the Mazziotta-Pareto Index and participatory accounting frameworks like CARE and SEMA, offering practical insights into ESG measurement and reporting. Through comparative case studies and analysis, it bridges the gap between ESG theory and SME realities, contributing to both academic research and professional practice.

Ideal for scholars in economics, finance, and sustainability, as well as practitioners and policymakers, this book advances the conversation on responsible innovation, regional development, and the future of ESG in the SME sector.

商品描述(中文翻譯)

這本開放存取的書籍探討了非財務報告和ESG（環境、社會和治理）績效的演變格局，特別關注中小型企業（SMEs）和微型企業。書中根據歐洲的監管框架、利害關係人理論及實證案例研究，檢視中小型企業如何在傳統上由大型企業和全球標準主導的背景下應對可持續性需求。

本書討論了企業社會責任（CSR）的歷史演變、投資者在ESG整合方面面臨的挑戰，以及針對中小型企業量身定制的綜合ESG指標的方法論發展。它介紹了創新的工具，如Mazziotta-Pareto指數和參與式會計框架（如CARE和SEMA），提供了有關ESG測量和報告的實用見解。通過比較案例研究和分析，本書彌合了ESG理論與中小型企業現實之間的鴻溝，對學術研究和專業實踐均有所貢獻。

本書非常適合經濟學、金融學和可持續性領域的學者，以及實務工作者和政策制定者，推進了有關負責任創新、區域發展和中小型企業ESG未來的對話。

作者簡介

Sandra Kendo is an Associate Professor of Monetary Economics and Banking at the Catholic University of Lille, where she also holds the Chair in Business Ethics, with a focus on compliance, ESG, and non-financial reporting. She teaches macroeconomics, finance, and financial mathematics. She holds a PhD in Economics from the Université de Lorraine and is a research affiliate of CEREFIGE as well as a member of LITL (Laboratoire Interdisciplinaire des Transitions de Lille). Her research interests include financial stability, systemic risk, banking competition, and the integration of ESG criteria within financial institutions. Since January 2023, she has been leading a funded applied research project (2023-2026) aimed at developing a composite index combining financial and non-financial indicators to assess SMEs' engagement in ESG practices, based on original survey data.

作者簡介(中文翻譯)

Sandra Kendo 是法國里爾天主教大學的貨幣經濟學與銀行學副教授，並擔任商業倫理學講座，專注於合規、環境、社會及公司治理（ESG）及非財務報告。她教授宏觀經濟學、金融學及金融數學。她擁有洛林大學的經濟學博士學位，並且是CEREFIGE的研究夥伴以及里爾跨學科轉型實驗室（LITL）的成員。她的研究興趣包括金融穩定性、系統性風險、銀行競爭以及在金融機構中整合ESG標準。自2023年1月以來，她一直在領導一個資助的應用研究項目（2023-2026），旨在開發一個綜合指數，結合財務和非財務指標，以評估中小企業在ESG實踐中的參與，基於原始調查數據。

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