The main objective of this proposed track is to promote the development of research concerning equity and inclusion in accounting, management control, governance, and auditing—topics that are increasingly relevant in both national and international debates. Despite the growing prominence of the Environmental, Social, and Governance (ESG) issues in the corporate [...]

The industrialization experienced in the last two centuries has undeniably left a heavy legacy for the planet. Manufacturing industries face increasing pressure to address the environmental and resource constraints posed by their operations (Ferreira, Lopes, Gomes, & Rammal, 2023). In particular, the management of Critical Raw Materials (CRMs), deemed critical [...]

The track would like to examine the influence of environmental, social and governance (ESG) factors on stakeholder engagement according to AI.It has been seventy years since Bowen (1953) first defined Corporate Social Responsibility (CSR) as the obligations of businessmen to pursue policies, make decisions, and follow courses of action that [...]

There are many definitions of social sustainability and each highlights process aspects, or more reporting aspects, or institutional aspects, or relationships with stakeholders or connections with the other pillars, environmental and economic.In any case, there is an internal dimension which mainly concerns socially responsible practice with repercussions on employees and [...]