Sustainable Governance in B Corps - Non-Financial Reporting for Sustainable Development

This book aims to develop the theme of non-financial reporting and the necessity of pursuing sustainable development with particular reference to Benefit Corporations and Certified B Corps. The research offers a systematic and exploratory analysis, with the goal of developing a conceptual framework for supporting companies in the achievement of sustainable governance in line with the United Nations- guidelines for sustainable development. The first chapter reviews the relevant literature and analyzes the concept of sustainable development, focusing on the United Nations- policies and SDGs. Chapter 2 reviews the relevant literature on corporate social responsibility, describing its evolution from its birth during the Industrial Revolution through to the present day. Chapter 3 focuses on non-financial reporting and emphasizes the need to establish effective social communication with stakeholders that includes environmental, social, and governance (ESG) aspects. Chapter&