E&M
2022/3
Contents
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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
The Impact of Sustainability on the Cost of Capital
The concept of creation of value has recently taken on a new feature, the sharing of value for all of the stakeholders involved. In order for this to occur, it is necessary for business strategies and models to be structured and managed in an amply sustainable vision in environmental, social, cultural, and ethical terms. Companies that are associated with high ESG performance have easier access to the capital markets. This demonstrates the great advantages for organizations linked to the issue of sustainability.