Appraising the Evolution of the Governance of Sustainability in 2018: An Overview of Italy and the UK

Marco Minciullo ()
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Marco Minciullo: Università Cattolica del Sacro Cuore

Chapter 5 in Corporate Governance and Sustainability, 2019, pp 145-171 from Springer

Abstract: Abstract The chapter builds on the results presented in the previous chapter, to present a scenario of the integration of sustainability within corporate governance at the end of 2017. The chapter highlights the different effects of the non-financial disclosure regulation in Italy and the UK, taking into consideration the evolution of sustainability-related governance from 2013 onwards, and presenting the patterns of evolution of the governance of sustainability. The results of the desk analysis are then compared with a further analysis of compensation related to sustainability, aimed at verifying the potential association between these two topics. The chapter highlights the further growth of sustainability board committees, more emphasized in Italy than in the UK, and a non-homogeneous association with sustainability-related compensation.

Keywords: Sustainability; Corporate governance; Sustainability board committee; Compensation; Non-financial disclosure (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-030-18885-6_5

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DOI: 10.1007/978-3-030-18885-6_5

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