Chapter 1 The Real Entity Theory and the Primary Interest of the Firm: Equilibrium Theory, Stakeholder Theory and Common Good Theory

Chapter 2 The Incentives of a Common Good-Based CSR for SDG’s Achievement: The Importance of Mission Statement

Chapter 3 SDGs Achievement: Commitment, Channels of Action and the Role of Integrated Reporting in the Disclosure Mechanisms

Chapter 4 Harmonization of Non-financial Reporting Regulation in Europe: A Study of the Transposition of the Directive 2014/95/EU

Chapter 5 Corporations’ Eco-Consciousness in the New Deal of Non-financial Information Disclosure System: Preliminary Evidence from Italian and French Practices

Chapter 6 The Role of Auditors to Improve Sustainability in Financial Reporting

Chapter 7 Value-Based Healthcare Paradigm for Healthcare Sustainability

Chapter 8 Public Sector Accounting and the Sustainability of Public Finance Among Accounting Bases, Harmonization, and Flexibility Concerns