E&M
2022/3
Contents
Editorial
Dossier. Seas&Mountains
Technology and Sustainability Take a Cruise
Tradition and Innovation for Luxury Boating
Threats and Opportunities for the Fishing Industry
Mountain Tourism in Transition
Visual readings
Focus. Sustainable Finance
Sustainable Finance. Why It Has to Change
ESG Rating and Credit: How to Assess Integrated Risk
The Impact of Sustainability on the Cost of Capital
Accelerating the Transition: Financial Services Must Also Do Their Part
The Creation of Value through Sustainable Debt Instruments
Social Responsibility, Environmental Sustainability, and ESG Ratings in Italian SMEs
Environmental Economics
Extraordinary finance
Economy, work and organisations
Competition and markets
The Protection of the Creativity of Chefs in the Haute Cuisine Sector
Mountain Tourism in Transition
Various studies conducted in 2020 and 2021 have shown an increase in the attention of travellers for sustainability, starting with environmental sustainability. A study conducted by Booking.com on its users, for example, indicated that 82 percent of travellers think that travelling sustainably is important. For this reason, mountain tourism is evolving towards zero-impact solutions able to integrate logics of sustainable promotion and diversification of the offering, and to respond to heightened competition between destinations and greater attention to the environment on the part of users.