1,721,001 research outputs found
Lo sviluppo sostenibile in azienda sanitaria. Progettazione, implementazione e misurazione della performance
No full textData la necessità, affermata a livello mondiale ed europeo, di evolvere verso servizi sanitari sostenibili, abbandonando progressivamente il modello di cura ospedale-centrico, il lavoro indaga in che misura le aziende sanitarie italiane hanno integrato il principio di sviluppo sostenibile nell’ambito della propria operatività. In particolare, una prima analisi approfondisce l’integrazione della sostenibilità nella visione della direzione generale e nella pianificazione, realizzazione e misurazione della performance di iniziative di sostenibilità intraprese dalle aziende del SSN. Una seconda analisi prende a riferimento il servizio sanitario della Regione Emilia Romagna, che, a seguito dell’emanazione del Programma per lo Sviluppo Sostenibile del SSR (D.G.R. no. 686 of 2007), ha proposto una serie di azioni volte a ridurre progressivamente l’impatto ambientale delle sue strutture e a formare il personale in ottica di applicazione di best practices. La valutazione degli impatti di progetto che ne deriva sottolinea la necessità di avvicinare maggiormente i professionisti sanitari alle tematiche di sviluppo sostenibile, il quale spesso non viene percepito come elemento caratterizzante la propria performance, ed in generale, la mancanza di competenze in campo ambientale che rende il professionista sanitario impreparato alla gestione del binomio ambiente-salute.
Dato il ruolo che i professionisti potrebbero giocare nel promuovere modelli di cura sostenibili e centrati sul paziente, il lavoro discute la possibile integrazione della sostenibilità nei curricula delle professioni sanitarie, in particolare per quanto attiene la pianificazione e misurazione della performance di sostenibilità applicata a progetti di assistenza sanitaria.
In considerazione del tema trattato e degli studi sul campo attraverso i quali i vari temi sono stati analizzati, il volume intende contribuire sia agli studi economico-aziendali in tema di gestione aziendale e sviluppo sostenibile, sia allo sviluppo di prassi che possano modificare i comportamenti aziendali e degli attori che ne sono parte
Debate: From financials to societal wellbeing —expanding the scope of public sector climate reporting to advance the SDGs’ agenda
No full textThe UN’s Sustainable Development Goals (SDGs) have underscored the need for the International Public Sector Accounting Standards Board (IPSASB) to act on climate change reporting (Cappellieri et al., 2025). In October 2024, the IPSASB, with the backing of the World Bank, published the Climate-related Disclosure standard for public sector entities (IPSASB, 2024). The exposure draft aims to set guidelines for disclosing climate-related risks, opportunities and public policy outcomes. Disclosure has to be provided within the general-purpose financial statement of the entity. The exposure draft advances public sector sustainability reporting (Brusca et al., 2024) influenced by
private sector benchmarks (such as IFRS S1 and S2). Nevertheless, the process presents issues needing resolution to improve public sector contributions to the SDGs
Sustainability leadership in private and public organizations: opening the black box
No full textThe chapter aims at critically analyzing current conceptual and empirical papers on sustainability leadership, considering both private and public sector organizations, and at drawing some implications for further research based on the identified common patterns.
The study is based on a systematic literature review. Papers were classified based on three criteria: the theoretical conceptualization of leadership used in each paper (distinguishing from individual leadership perspective, organizational leadership perspective, distributed/collaborative leadership, and mixed approach); the subject or organizational entity to which leadership was referenced; the research methodology used.
Most of the studies have investigated the perceptions of leaders and other actors involved in sustainability, with reference to the role of managers/administrators covering formal positions within the organization/projects for sustainable development (SD). Moreover, when organizational perspective of leadership is adopted, top management is clearly the one who has to apply these sustainability leadership practices. Few studies addressed distributed and collaborative leadership approaches in community SD projects. While the majority of papers highlighted the role of managers/administrators covering formal positions as relevant for the promotion of the sustainability effort, the role of sustainability champions other than these figures was left unexplored.
The study represents the first attempt to frame sustainability leadership from a conceptual and practical point of view.
Research is needed to test models of distributed leadership in community sustainable development projects based on a multi-stakeholders participatory approach, to identify the role of sustainability champions as leaders. Action research has the potential to foster society’s transition towards SD: to this trail, researchers can promote a process-oriented approach focusing on the application of sustainability leadership to concrete problems
"In Tradition We Trust": The Emerging (?) Trends of Authenticity in the Food Sector and the Role of Consumer Science to Support SMEs
No full textEnergy management to foster circular economy business model for sustainable development in an agricultural SME
No full textThe role of energy management (EM) capabilities in enhancing circular economy (CE) business models of agricultural small and medium-sized enterprises by way of developing dedicated organisational competences is an under-investigated topic. In addition, the contribution of CE business models to the sustainability performance of agro-energy businesses deserves further investigation. To cover these gaps, a case study was conducted within an agricultural firm that exploits a high-tech hydroponic system to cultivate tomatoes. Interviews were conducted with top management of the firm and technicians to identify the EM capabilities that foster the development of organisational competences to implement a CE business model. The framework of dynamic capabilities was used to discuss the results. Results indicate that EM and auditing capabilities play pivotal roles in enhancing knowledge of sustainable production methods and accountability, and constitute the microfoundations of dynamic capabilities that are needed to sense, seize, and reconfigure the business model around CE, which allows the achievement of sustainability performance. EM, along with the promotion of an organisational culture of energy conservation, also enhances the knowledge and implementation of CE business models. Implications for SMEs’ agricultural managers relating to EM implementation are discussed, given its pivotal role in the implementation of CE business models
On the feasibility of integrated reporting in healthcare. A context analysis starting from the management commentary
No full textThe paper aims at investigating mechanisms that affect the possible development of integrated reporting (IR) practices in the healthcare sector. Through a performative case study, this paper discusses the process of production, construction, and consumption of the management commentary, which is a report combining financial and non-financial information about organizational performance, so that it can be considered as the natural setting to develop IR. Findings from interviews with both the report's preparers and institutional users show that the management commentary mainly addresses normative requirements, and results in a heavy document steaming from preparers' silos-thinking approach, with scarce usefulness for its users. Interviews with users provided insights about the material non-financial information that would have added value to their decision making if addressed within the hospital's reporting practices. Users reported that the management commentary could be meaningful if it arose from a shared planning process emphasizing the connectivity of the university hospital's activities with the local players. This latter assertion, however, is not shared by the organization’s top management. Whether the implementation of IR framework is recommended by literature, even in the public sector context, it emerges the features of the organization can challenge its applicability
Ownership structure and financial performance: A study of the Italian retail pharmacies
No full textThis study examines if differences in the financial performance of companies managing retail pharmacies can be detected based on governance factors. These factors refer to ownership type, group belonging, and a number of retail pharmacies owned. Based on a sample of 116 companies managing retail pharmacies in Italy, analyses of variance are conducted to assess the effects of governance factors on financial performance considering profitability, liquidity, and leverage ratios. Results showed that privately-owned companies tended to perform better than publicly owned and mixed ownership companies. Further, independent companies presented better financial performance than companies belonging to a group, while companies managing
a single store presented better financial performance than those with multiple stores. This work sheds light on the governance factors that have an effect on companies managing retail pharmacies’ financial performance. It contributes to the literature suggesting that private ownership can foster companies’
profitability, also in the form of mixed ownership, and discusses the findings with reference to policymaking and practitioners’ utility. The paper is the first contribution to a field that is quite under-investigated, concerning the drivers of financial performance, as pharmacies represent a public service combining
both profitability orientation and the accomplishment of social interest
Digital information systems in support of accountability: The case of a welfare provision non-governmental organisation
No full textThe paper aims at exploring how the creation of Fry’s (1995) “conversations for accountability”
between a welfare provision non-governmental organisation (NGO) and local institutions and
private donors shaped the NGO’s accountability path. To this end, the role that digital infor-
mation systems (ISs) played in supporting this path was analysed. In more detail, the paper in-
vestigates how the NGO uses digital information to respond to the external pressure for
accountability. This action research revealed that the construction of a shared meaning of
accountability was possible because of the NGO’s accountability conversations with partners that
fostered and were fostered by the use of digital ISs. In this regard, organisational change toward
the empowerment of digital ISs was driven by the accountability discourse. The paper indeed
theorises the mutually reinforcing cycle existing between “conversations for accountability” and
digitalisation of NGOs in support of their accountability path. The enactment of this mutual cycle
can be particularly relevant for those small NGOs experiencing financial distress, to strengthen
social bonds with partners and preserve their support over time
Sustainable Business Models in Hybrids: A Conceptual Framework for Community Pharmacies’ Business Owners
No full textCommunity pharmacies have recently been asked to contribute to sustainable healthcare systems through active participation in an integrated model of care and by playing a major educational role for environmental conservation. Therefore, dramatic changes in their institutional context have led to increasing competition in the drugs retail sector and a shift toward a service-oriented business. These factors urge rethinking of the business model of these hybrid organizations, which combine a profit-oriented, social, and more recently addressed, environmental identity. This paper aims at discussing a sustainable business model (SBM) that could allow community pharmacies to contribute to public health through pharmacists’ current role and development of that role. The effects of the COVID-19 pandemic suggest that human health should be at the center of the sustainable development agenda; the pandemic raises questions about the traditional role of community pharmacies, such as extending patient-oriented services. The SBM for community pharmacies represents an opportunity to enhance their role among the healthcare workforce, especially in a time of global pandemics. In addition, the SBM can support community pharmacies to integrate sustainability in day-to-day pharmacy practice, although it should be customized based on the contextual characteristics of the business and on differences between countries, such as health policies and regulations
Navigating accounting and accountability amidst Covid-19: Insights from clinicians and management accountants [Processi di controllo e accountability ai tempi del Covid-19: clinici e controller a confronto]
No full textQuesto studio indaga se le richieste di accountability sovraorganizzativa affrontate dalle
aziende sanitarie durante e dopo il Covid-19 abbiano ridotto o esacerbato il limitato
contributo dei sistemi informativi contabili (SIC) ai processi decisionali dei clinici. È
stato condotto un caso studio presso un ospedale universitario italiano attraverso
interviste semi-strutturate a clinici e controller per indagare il ruolo svolto dalle richieste
di accountability ricevute sui SIC, i bisogni informativi dei clinici e il ruolo dei SIC nei
processi decisionali dei clinici. Sia durante che dopo il Covid-19, il rafforzamento delle
richieste sovraorganizzative ha influenzato le caratteristiche dei SIC, a svantaggio dei
bisogni informativi dei clinici, che sono rimasti piuttosto insoddisfatti. Lo studio adotta
le lenti della teoria istituzionale e fornisce approfondimenti da parte di clinici e
controller su come la progettazione dei SIC nel soddisfare le richieste
sovraorganizzative e le pressioni isomorfe coercitive correlate abbiano limitato il
contributo dei SIC alle decisioni a livello di unità operativa.This study investigates whether the supraorganizational accountability requests that healthcare
organizations faced during and after the Covid-19 pandemic reduced or exacerbated the
limited contribution of accounting information systems (AISs) to the clinical decision-making.
A case study of an Italian university hospital was conducted through semi-structured interviews
with clinicians and management accountants (MAs). The study seeks to investigate whether the
organization responded to the accountability requests by aligning its AISs accordingly, or if it
instead opted to modify the AISs to address clinicians’ decision-making needs. Both during and
after Covid-19, the strengthening of supraorganizational requests affected the features of AISs,
to the detriment of clinicians’ information needs, which remained largely unsatisfied. The study adopts institutional theory lenses and provides insights from clinicians and MAs on how the
design of AISs to accommodate supraorganizational requests and related coercive isomorphic
pressures limits decision-making at the clinical unit level
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