Abstract
The present chapter includes a brief theoretical background on CER performance and activities and the main regulatory interventions that have been made from international and European institutions over the last two decades. These interventions and the increased public awareness on the issue of environmental responsibility created a wave of socially and environmentally responsible investments. It is even more comprehensible today than ever before that environmental responsibility does not lead to a waste of scarce corporate resources but on the contrary it can create value for both shareholders and stakeholders, leading to a win-win situation for all related parties. Moreover, the chapter discusses the implications of CER for research in corporate accounting and finance and presents the main research questions that will be addressed in the following chapters of the book.
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Dimitropoulos, P., Koronios, K. (2021). Introduction to Corporate Environmental Responsibility, Accounting and Finance. In: Corporate Environmental Responsibility, Accounting and Corporate Finance in the EU. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-72773-4_1
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