1,721,145 research outputs found

    The Ethical and Responsibility Components in Environmental Challenges: Elements of Connection between Corporate Social Responsibility and Social Impact Assessment

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    The contribution constitutes a first exploratory outcome of an ongoing research by the Author on the issues of ethics and responsibility in investment processes, starting from the assumptions of the CSR approach. It makes a critical reinterpretation of it in the light of the ongoing debates and provides a specific reading key. In this sense, the contributions of other approaches and disciplines, in particular those of social investing and social impact axis, have highlighted some issues that constitute operational steps certainly at the center of future research developments and in particular linked to current environmental challenges: 1) the creation of value, 2) the stakeholders and corporate social citizenship, 3) the shared accountability, starting from the Social Report and Participatory Budget models. Specific paragraphs are dedicated to these research issues, which are intended to highlight both the impact assessment models and the technical steps yet to be explored. As a conclusion of the reasoning and to signal potential future developments, some application areas are cited (e.g. those of urban and peri-urban regeneration processes), in which the investment assessment and impact assessment models have experimented with innovation factors, linked to the aspects of the ethics and social responsibility among stakeholders

    Valori monetari e management per i Beni Architettonici. Obiettivi, approcci valutativi e casi-studio verso conservazione e gestione

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    La sistematizzazione teorica e metodologica dello stato dell'arte sull'approccio gestionale, a pratire dagli strumenti di economia aziendale. L'approfondimento e le istanze "innovative" di ricerca riguardano sia l'approccio (quello del control management), sia i campi applicativi (valorizzazione dei beni culturali, con un'attenzione al segmento museale). Sono presentaticasi- studio nazionali ed internazionali, messi a confronto in un quadro comparativo e sottoposti al nuovo modello di control management propost

    Il progetto "iVincoli" del Politecnico di Torino. Aspetti di innovazione tecnologica e digitale a supporto del processo di riforma della Pubblica Amministrazione. The Politecnico di Torino "iVincoli" project. Aspects of technological and digital innovation to support public administration reform

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    La rivista ha una versione italiana e una versione in inglese per la diffusione internazionale. Le 31 pagine comprendono il conteggio delle 15 pagine della versione italiana e delle 16 pagine della versione in inglese ABSTRACT ITA. Nello scritto si illustra l'esperienza condotta dal Politecnico di Torino nel 2007 - su istanza della Direzione Regionale per i Beni Culturali e Paesaggistici del Piemonte - denominata "Progetto iVincoli" (2007-2008): l'esito, nella sua versione prototipale, è la configurazione e realizzazione di una piattaforma tecnologica predisposta per la definizione di linee-guida destinate al monitoraggio e alla pubblicazione on line delle attività vincolistiche. ABSTRACT EN. This paper illustrates the "iVincoli Project " (2007-2008) commissioned in 2007 from the Politecnico di Torino by the Regional Directorate for Cultural Heritage and Landscape of Piedmont. The result, in its prototype version, is the construction and implementation of a technology platform designed to define guidelines for monitoring and publishing online activities regarding planning constraints and complianc

    Green economy, multifunctional agriculture and Corporate Social Responsability Models in peri-urban regeneration processes: an Italian experience for the historical farmhouses system"

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    Nowadays the strategies of the agricultural and environmental policies (the Lisbon strategy "EU 2020") -in particular the Sixth Environment Action Programme 2010: Our Future, Our Choice- highlight the need to create a market more environmentally friendly and "responsible". The recent debate shows that the "green" variable in financial management is put at the center of the reflections of employers in both the discretionary dimensional (culture, ethics and responsibility) and in the normative-prescriptive dimension. Some positive experiences bring out the following topics: 1) the approaches of multifunctional agriculture in synergy with the themes of the European debate about the Corporate Social Responsibility, 2) the definition of a new business framework, 3) the management model oriented to the stakeholders and to the ethical management. The vision of the entrepreneur green in managing the company is an innovative point of view with respect to the obligations of law and falls within the sphere "responsible" for environmental management. The literature, in fact, focuses on: 1) a responsible model of business management through "stakeholder" model, as opposed to the "shareholder model", where the creation of value is not confined to equity holders of risk, but companies assume the management objectives that bring mutual benefit to the community; 2) the development of specific items in the analysis of financial statements that takes into account aspects of environmental responsability. According to this, the paper aims to analyze the application of principles of the "responsible" management process to an Italian case study: the scenario of enhancement of historical farmhouses system in Volpiano (Canavese in metropolitan area of Turin, Italy). This territory is paradigmatic, as it is characterized by the coexistence the historical rural settlement patterns (partially altered by the construction of roads infrastructure) with new housing and productive settlement systems: it is an issue of great importance not only local. As a first step, the paper aims reviewing the large literature (Carroll, 1991; Freeman et al, 2007) on the subject of Corporate Social Responsibility. It follows a reflection of the strengths and weaknesses of similar operations: the development of structural frameworks of knowledge of rural landscapes and its settlements, the operational aspects of evaluation and feasibility tests with the introduction of environmental items in the traditional economic accounting approach (the green value in the International Standards). The concept of multifunctional agriculture, conceived as agriculture that produces primary goods, on the other as agriculture that produces secondary services. The second step is to elaborate the specific Financial Management Analysis Model for the enhancement of the historical farmhouses, where particular attention was paid to two technical steps: 1) mapping of the stakeholders in accordance with the Corporate Social Responsibility approach; 2) the identification of specific items in the financial statements (in these phase of testing only at the categorial and descriptive level). In fact, the final project scenario was checked with traditional instruments for operational feasibility analysis, foreseeing: the functional recovery and the restoration of the farms, the traditional culture with fodder crops and "new" (hazel) and the creation of spaces for the use of agriculture and animal husbandry as a source of therapy, education and ennobling. Some specific reflections were drawn on the estimate of the investment costs for the restoration and re-functioning, on the timing of site preparation and the management data, and on the identification of financing channels (PSR and the European CAP). Finally, the feasibility conditions are linked to the economic social responsibility and presents elements of originality in the feasibility test performance and the new assumptions on the risk/return ratio

    Una sostenibilità “etica” nei processi di valorizzazione del patrimonio culturale: il ruolo degli indicatori multidimensionali come strumento decisionale / “Ethical” sustainability in the optimisation of cultural heritage: the role of multidimensional indicators as a decision-making tool

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    Cultural Heritage is a topic of theoretical-methodological debate on the potential of reuse with a view to creating social value and contributing to raising the quality of life of communities, even though their disposal represents a strong economic constraint. There is a reversal of perspective: it starts from the role that Cultural Heritage can play in the context of sustainable development and how it is a generator of multidimensional benefits. The contribution illustrates the current debate and innovative aspects of research in the area of processes for assessing and measuring these impacts, through cases on which approaches via complex and cross-dimensional indicators have been tested to support intervention choices

    The enhancement strategies of the "Caseforti" System (Piedmont Region, Italy): a GIS-Prototype to support the redevelopment scenarios. Strategie di valorizzazione del sistema delle "Caseforti" (Regione Piemonte, Italia): un GIS prototipale a supporto di scenari di riuso

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    The paper focuses on a research application, partially published in a thesis: a feasibility study has been developed with the aim of simulating the enhancement of the caseforti network, a system of assets in the Canavese's territory (Piedmont Region). A GIS-prototype has been developed to support local administrators and stakeholders for the design of possible future scenarios. The caseforti (or case forti) are architectural buildings, late medieval or later dated, sited in strategic locations in Italian and French pre-alpine and alpine territories. The case-forti were originally built with stone and wood; at a later stage they were redeveloped and their original functions were changed, up to become stirages or to be abandoned. The research's objective is to promote the preservation and the enhancement of these local resources by means of realistic redevelopment scenarios that, with multiple priority orders, can be prefigured thanks to the structured GIS platform. The redevelopment scenarios can be also supported by the building implementation of safety and restoration, the accessibility improvement, the touristic empowerment and the investment costs rationalizatio
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