Volker Mauerhofer is Professor and Chair in Environmental Science (Specialization in Social Science) at Mid Sweden University (Östersund/Sweden). He is a multidisciplinary scholar with academic background in Environmental Laws, Ecological Economics and Natural Sciences. Professor Mauerhofer has been working in academia & practice since more than 20 years alongside all three dimensions of sustainable development. He is holding several executive memberships of global scientific networks as well as visiting research positions and performed from the UN-level to the very local level.Lara Tarquinio is Associate Professor of Business Administration and Accounting at the Department of Economic Studies-G. d'Annunzio University, Chieti-Pescara (Italy). Her main research interests are focused on Corporate Social Responsibility (CSR), Carbon Accounting and Disclosure, Sustainability Reporting and Assurance, Business model. She is author of several books and papers published with national and international editors on the topics mentioned above.Daniela Rupo, PhD, is an Associate Professor of Business Administration and Accounting at the Department of Economics, University of Messina, Italy. Her teaching assignments range from financial accounting in private and public sector to business valuation. She has participated and is currently working on various national and international research projects about: human capital, intangible assets and business valuation, corporate social responsibility and sustainability reporting, integrated reporting, accounting and governance in the public sector. She is an author of a number of journal papers and books. She is a Certified Public Accountant and Certified Auditor.