Over the past 30 years sustainability has become increasingly important to scholarly research and business in practice. This book explores a variety of challenges faced by businesses when becoming sustainable and how this links to economic development and its corruption, ethical and taxation implications. Showcasing an interdisciplinary approach, the chapters explore topics such as business ethics, corporate responsibility, tax governance and sustainability practice.

An exposé of the challenging practice development of sustainability reporting: From the first wave to the EU Directive (2014/95/EU)

Integrated reporting and integrating thinking: Practical challenges
Human capital disclosure in Swedish state-owned enterprises: a comparison of integrated reporting and traditional reporting
Sense-making and sense-giving: Reaching through the smokescreen of sustainability disclosure in the stock market
Changing financial firms relative to ESG issues
Sustainability assurance: Who are the assurance providers and what do they do?
Perspectives on sustainability assurance
Engagement dialogue as a Nordic sustainable and responsible investment (SRI) strategy
What responsibilities do companies have in the area of sustainability
Will the banker be a climate activist?
Investments in sustainable infrastructure asset class (Responsible investing and impact investing policies)
Anti-Corruption: Who cares?
Rationalizing deviances - avoiding responsibility
Organizational anti-corruption: De-Normalization through anxiety, superego, courage and justice
Good tax governance and transparency: A matter of reputation or ethical motivation
Perspectives on corporate taxation from a sustainable business perspective
Concluding remarks.