1,721,061 research outputs found
Accounting and control for sustainability
No full textThe purpose of this book is to explore new challenges and new prospects for sustainability accounting research, and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review and advance theorizations and methodological applications to the study of all main accounting fields in a sustainability context. It aims to interest a quite large number of active researchers professors and practitioners (CPAs and CMAs, managers and executives, but also consultants), both from the accounting field, and from the sustainability and CSR domains. This book aims to interest researchers and practitioners in accounting, managerial control, auditing, CSR/sustainability, strategic planning, strategy and stakeholder engagemen
Essere accountable verso gli stakeholder: la comunicazione delle performance di sostenibilità
No full textIl saggio presenta le principali proposte e gli orientamenti più diffusi in tema di misurazione e comunicazione delle performance secondo la prospettiva della sostenibilità. In particolare, dopo aver tracciato un quadro degli orientamenti istituzionali sulla CSR disclosure, si analizzano le principali proposte metodologiche sviluppate con riferimento agli strumenti di misurazione e comunicazione delle performance aziendali. Vengono infine presentate alcune evidenze empiriche relative alla posizione delle imprese italiane sulla CSR disclosure
Pompe a Pistoni Assiali a Cilindrata Variabile: il Rendimento Volumetrico
No full textLa memoria illustra le potenzialità applicative di strumenti di progettaione assistita da calcolatore a parametri concnetrati nel campo del dimensionamento e dell'ottimizzazione funzionale di pompe a pistoni assiali a piastra inclinata
Integrated Reporting Quality: An Analysis of Key Determinants
No full textDespite the expected benefits to stakeholders, as well as the number of contributes aiming at identifying and proposing best practices on the integrated reporting (IR) adoption, it seems that the IR struggles to be diffused in companies. Several are the reasons explaining this evidence. It could mainly be the consequence of some critical issues underlying IR implementation, such as difficulties in the complete application of the IR framework.
Strictly related to this last aspect is the topic of the IR quality that recently has begun to gain interest both in the literature and in the empirical research. Particularly, the issues of IR quality and its determinants now appear to be more important than the IR quantity.
Starting from these premises, this chapter aims to identify the determinants of IR quality. The authors have identified main drivers of IR quality, considering previous studies on voluntary disclosure and in particular on corporate social responsibility (CSR) and sustainability disclosure while with reference to the quality assessment of IR, the authors have used the Integrated Reporting Scoreboard, recently proposed in the literature.
After developing the research hypothesis, an empirical analysis has been carried out on a sample of IRs issued by 55 companies in a three-year period.
The main research results highlight, on the one hand, that the main determinants of IR quality are the country where the company operates, in particular European ones and mandatory IR countries; on the other hand, industry and firm’s size don’t seem to have a positive impact on IR quality
Pompe a Pistoni Assiali a Cilindrata Variabile: Verifica Sperimentale del Rendimento
No full textLa memoria illustra i principali risultati ottenuti durante la caratterizzazione sperimentale di macchine volumetriche operatrici a cilindrata variabile, del tipo a pistoni a piastra inclinata (swash plate), dotate di sistemi di regolazione della cilindrata idraulici ed elettro-idraulici
Corporate Social Responsibility Determinants: the Relationship with CSR Disclosure
No full textThe chapter intends to contribute to the debate on the determinants of CSR and their impact on performance measurement and communication systems. It aims at analyzing the relationship between the reasons why firms adopt CSR and the importance given to voluntary disclosure
The Role of strategic management control systems in servitization strategies
No full textI «servizi»: quell’attività economica, il settore terziario, che si sostanzia nella produzione e fornitura di beni immateriali alle imprese, alle famiglie, alle persone, e che conosce uno sviluppo parallelo al progresso scientifico e tecnologico della società. Dal terziario tradizionale – i servizi della pubblica amministrazione, il commercio, i servizi alle persone – si è passati al terziario moderno - i servizi assicurativi, bancari, finanziari, culturali – e, quindi, al terziario avanzato che comprende i servizi informativi, di consulenza, e prestazioni sempre più sofisticate e complesse, e sempre più vitali per le aziende. Pertanto l’accentuarsi della competizione da parte dei paesi emergenti, la progressiva dematerializzazione dei fattori produttivi maggiormente strategici, la centralità del capitale umano nei processi di creazione del valore, l’allargamento dei perimetri aziendali sono alcuni degli elementi che hanno reso cruciale l’argomento dei «servizi» nelle dinamiche di sopravvivenza e di sviluppo delle aziende. La crisi in atto richiede, anche e soprattutto nel mondo dei servizi, uno sforzo di creatività e di innovazione: doni, questi, connaturali allo spirito italiano. Su questi temi, sul ruolo cruciale che rivestono e rivestiranno le aziende di servizi ed i servizi per le aziende si è incentrato il Convegno AIDEA 2011, dalle cui ampie discussioni e acquisizioni origina questo volume
SUSTAINABILITY DISCLOSURE: STATE OF THE ART AND NEW DIRECTIONS
No full textThe aim of this book is to propose a picture on CSR and sustainability disclosures, highlighting trends, challenges, and new prospects in studies and practice. In particular, the book presents the evolutionary path of sustainability disclosure, that is the set of tools and information that companies produce and issue in order to be accountable to their stakeholders. Particular emphasis is given to the Integrated Reporting (IR), the most recent proposal about CSD, with the aim to identify its original contribute, its points of strength and weaknesses, and main practical implications.
and drawing on different samples and contexts.
Following an historical perspective, first the book critically presents and discusses main key tools and frameworks for sustainability disclosure,
such as the social balance sheet, the environmental reporting, and the sustainability reporting. Some empirical evidence on CSD drivers and
impacts are also presented. Moreover, other main relevant proposals on both voluntary disclosure and performance management and measurement that can be considered antecedents of IR are discussed. Then, the IR model is taken into consideration, discussing the main characteristics of the IR framework together with its strengths, weaknesses, and main impacts. An empirical analysis follows on the implementation of the IR framework by companies and on its impacts on the firm organization, processes, and governance
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