1,720,969 research outputs found
EU financial regulations and social impact measurement practices: A comprehensive framework on finance for sustainable development
Sustainability is becoming the main character of the financial industry in Europe, especially after the Sustainable Finance Disclosure Regulation (SFDR) 2019/2088, which came into force on March 10th, 2021. However, despite the top-down indications for disclosing and reporting sustainability practices provided by this new policy, financial actors still lack a comprehensive framework on how to track and measure their social and environmental contributions within the perimeter of this novel institutional context. This paper discusses the implications for financial actors brought by the SDFR and builds a conceptual link with social impact measurement practices. In particular, the article provides a comprehensive framework that identifies strategic approaches and measurement tools for financial actors for building a more sustainable finance, that is a finance focused on the purest dimension of blended value and more attentive to sustainable development
Preserving the integrity of social impact investing: Towards a distinctive implementation strategy
Social impact investing (SII) is a strategy of asset allocation that aims to generate social and environmental impact alongside a financial return. Compared to other approaches of sustainable finance it holds an enormous potential of generating solutions to societal challenges. However, scholars have claimed that social impact often just employs logic upheld by the mainstream investment approach. Therefore, the paper investigates the assumption that SII has not developed a distinctive implementation strategy able to translate the prioritization of social impact into practice and how to overcome this issue. The thematic analysis of data collected through 105 interviews with Italian SII financiers and the top managers of social ventures allowed us to identify three features of an SII tailored practice: promoting a cultural shift of intermediaries, adopting a coopetition approach, and integrating the social impact in the terms of the financial transaction. Lastly, the paper drafts a research agenda to enhance the proper theorization of SII focusing on the definition of social risk, social return, and governance mechanisms. The key contribution of this article is confirming the lack of an SII-specific practice able to endogenize the intent of prioritizing social impact and providing suggestions to prevent the risk of impact washing
Technological Innovation as an Enabler of Social Value Creation in the Museum Sector: Evidences from the InnovaMusei Experience
Managing Urban Green Areas: The Benefits of Collaborative Governance for Green Spaces
Urbanisation has had an impact on people’s livelihoods, and on social infrastructures as well as on the consumption of resources. In the last century, we have witnessed many transformations at the urban scale that in many cases led to the commodification and enclosure of public areas and, especially, green areas. With the turn of the millennium and following the adoption of the UN Agenda 2030, the trend has been partially reverted and cities in Europe are becoming progressively greener, although the phenomenon do not always bring positive societal outcomes and it is not able to re-distribute benefits among community members, promoting unequal access to green areas. Instead, in many cases the so-called green gentrification phenomenon has been identified as a primary societal challenge connected with urban regeneration projects. Building on this, the paper aims to find an answer to the question of whether or not the governance model adopted for urban green areas influences how benefits connected with ecosystem services are perceived by stakeholders and re-distributed at the community level. Based on the gaps highlighted in the theoretical background and direct observation of Biblioteca degli Alberi Milano (BAM), a recently developed urban park in Milan, an analytical framework was developed and tested. The results allow us to identify innovative practices for the management of green areas capable of maximising ecosystem services’ benefits beyond the intervention area. This will support the adaptability, replicability, and scalability of these initiatives while providing effective tools for practitioners and planners when developing a collaborative management model for urban green areas
Traditional and Innovative Vehicle-Sharing Models
In recent years, car-sharing models have undergone relevant changes, leading to the emergence of different operational models, managerial and technological solutions, and more in general different vehicle-sharing configurations. These models are able to answer in different ways to potential mobility needs, put forth by both individual citizens and firms, leading to the idea that vehicle sharing should be not conceived as a standard service. In this context, this chapter outlines the evolution of different car-sharing models emerged from the literature review and discusses Green Move configurations with specific reference to the condominium car sharing, the network of services, and the new business fleet
Going Beyond Counting First Authors in Author Co-citation Analysis
The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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