Chapter 1 Sustainability Performance and Esg Factors: A New Challenge for Small and Medium Sized Enterprises (SMEs)
Roberto Tombolesi
Abstract: Managing sustainability performance is an important component of companies’ efforts to generate enterprise value.
A growing body of research confirms this thesis, showing a positive relationship between sustainability performance and financial returns.
What began as a niche practice among values oriented and an effort to create a good reputation, improving own brand and positive impact while sacrificing financial returns, is now a mainstream practice where values and value have a direct and positive relationship.
ESG factors are becoming the almost of top mind for all companies and of necessity for ...
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