Corporate socio-economic activity and sustainability: towards a working model considering finance, governance and accounting together

Michel Aglietta, Nihel Chabrak, Jim Haslam and Jacques Richard

Chapter 10 in Handbook of Critical Environmental Accountability and Sustainability, 2026, pp 150-168 from Edward Elgar Publishing

Abstract: Most studies separate corporate finance, governance and accounting vis-à-vis sustainability. The authors of this chapter go beyond this, partly inspired by policy-makers progress in at least outlining a vision of joined-up thinking. The United Nations (UN) Framework Convention on Climate Change's agreement at the 21st Conference of the Parties (2015) was notable, influenced by the ongoing work of the United Nations (UN) Environmental Programme and the UN University. The authors suggest a future research agenda.

Keywords: United Nations; UN; Framework Convention on Climate Change; UN Environmental Programme; UNEP Finance Initiatives (search for similar items in EconPapers)
Date: 2026
ISBN: 9781802201765
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