The European Union, following the inclusion of the fight against climate change in its agenda and the consequent profound regulatory push implemented within the broad and ambitious European Green Deal, has highlighted the pre-eminence of the concepts of sustainability and sustainable development. Environmental policies, in addition to responding to current and future climate needs, must preserve the environment in accordance with generational interests
The impact of ESG performance on financial performance and M&A of listed SMEs and B Corps
Stefano Amelio;Patrizia Gazzola;Daniele Grechi;
2026-01-01
Abstract
The European Union, following the inclusion of the fight against climate change in its agenda and the consequent profound regulatory push implemented within the broad and ambitious European Green Deal, has highlighted the pre-eminence of the concepts of sustainability and sustainable development. Environmental policies, in addition to responding to current and future climate needs, must preserve the environment in accordance with generational interests
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