1,158 research outputs found
L’ecosistema: il boost dell’export italiano, Evidenza Empirica
No full textEvidenza empirica, di Federico Cosenz e Rodolfo Damian
Multidimensionalità del valore aziendale e valutazione dell’impatto sociale: nuove prospettive di indagine
No full textNel presente volume viene trattato il tema del “valore” prodotto dalle aziende ponendo enfasi su come questo sia un concetto più ampio rispetto alla sua sola dimensione economico-finanziaria. Nella prima parte della trattazione esporremo come le aziende siano oggi chiamate a ricoprire un ruolo a elevato contenuto sociale, come ciò sia stato teorizzato e stia ottenendo sempre più ampio riconoscimento a livello nazionale e internazionale. Nella seconda parte introdurremo invece il tema della valutazione e rendicontazione degli impatti sociali. Nel fare ciò tratteremo il concetto di “impatto sociale” e la relazione tra sua rendicontazione e valutazione. Illustreremo, infine, una roadmap generalizzata utile all’applicazione delle valutazioni di impatto nei contesti aziendali. La speranza dell’autore è che il presente lavoro possa rivelarsi utile a chiarire alcuni dubbi e stimolare curiosità sul tema della valutazione di impatto sociale delle aziende
Narrativa di bilancio: Il fenomeno, gli studi e le prospettive future
No full textIl volume tratta il tema della narrativa di bilancio auspicando di metterne in rilievo sia le criticità che le potenzialità. Nella prima parte della trattazione viene ricostruito in maniera sintetica il percorso evolutivo che ha portato alla generazione della narrativa di bilancio. Nella seconda parte della trattazione viene discusso come tale fenomeno sia stato approfondito quale oggetto di studio sia in chiave positivista che interpretativa e critica. Nella terza e ultima parte della trattazione viene presentata un’analisi empirica del reporting narrativo di un’azienda leader in tale frangente
Sustainability reporting and public value: Evidence from port authorities
No full textDue to the growing importance of Port Authorities (PAs) in pursuing economic, social, and environmental goals, scholars and policymakers should understand how these PAs can contribute to creating public value. By adopting the strategic triangle framework of public value, we studied how Italian PAs create public value by investigating their non-financial disclosures. For this purpose, we performed a cluster analysis and a lexical correspondence analysis on the textual content of the sustainability reports of eight Italian PAs. The study results allowed us to understand how PAs preserve and disseminate public value, obtain legitimacy and support from stakeholders, and build operational capacity
Resisting Sustainability Reporting Regulation in Europe: Stakeholders’ Barriers to the Adoption of the Corporate Sustainability Reporting Directive
No full textPurpose – This research explores barriers associated with the implementation of sustainability reporting regulation (SRR) in Europe, focusing on stakeholders’ resistance to transitioning from Directive 2014/95/EU (the NFRD) to Directive 2022/2464/EU (the CSRD).
Design/methodology/approach – SRR stakeholders’ feedback collected during a public consultation conducted by the European Commission was qualitatively and quantitatively analysed employing qualitative content analysis, iterating multiple regression models, and relying on the normativity concept and Innovation Resistance Theory (IRT).
Findings – The results revealed both psychological and functional barriers that negatively affect stakeholders’ agreement to transition from the NFRD to the CSRD and might result in sub-optimal normative outcomes of the CSRD’s regulatory innovations.
Originality – This study introduces IRT as a framework to investigate SRR normativity and identifies psychological and functional barriers that might negatively affect the SRR regulatory success. The results provide a comprehensive understanding of how such barriers impact the
early stages of normativity.
Research limitations/implications – This research provides important insights for policymakers regarding the ways to address stakeholders’ resistance to SRR innovations. Arising from the legislation’s recent introduction, the currently limited empirical evidence on the implementation outcomes warrants further research on the long-term impact of these barriers.
Practical implications – This study offers meaningful practical insights for policymakers to improve stakeholders’ acceptance of SRR, including but not limited to aligning new regulations with existing practices, offering training and financial incentives, and highlighting tangible
benefits to overcome resistance and perceived value gaps
IMPRESE SOCIALI E SOCIETÀ BENEFIT
No full textIl presente contributo si prefigge di fornire spunti di riflessione sul “ruolo sociale” dell’azienda e su come questo venga incoraggiato dal nostro ordinamento giuridico attraverso l’introduzione di specifiche fattispecie aziendali orientate al sociale. La realtà italiana è caratterizzata da una forte tradizione di ausilio al welfare state per mezzo di costrutti aziendali, guidati da privati, che potremmo definire “sociali” quali, in primis, quelli cooperativistici. Oltre a tali costrutti, vi sono oggi nuove forme aziendali a missione “maggiormente” ibrida – tra profit e sociale – quali le imprese sociali e le società benefit; queste potrebbero rappresentare utili mezzi per creare e diffondere beneficio sociale. Eppure, possiamo considerare tali realtà ancora “giovani” nel nostro sistema. In questa sede ragioniamo sul legame tra queste e il ruolo sociale dell’azienda, come inteso da dottrina nazionale e internazionale, suggerendo la necessità di ulteriore riflessione e ricerca
Enacting Resilience in Small and Medium Enterprises Following the Sustainability Path: A Systematic Literature Review
No full textThis article investigates entrepreneurship literature insights into whether and how changing organizational strategies and processes toward more sustainable ones can allow small and medium enterprises (SMEs) to gain resilience. We deepen the relationship between reorienting SMEs' strategies and processes toward sustainability and gaining resilience by providing a framework and suggesting avenues for future research. Specifically, we cluster the content of 53 articles in five thematic areas using qualitative thematic analysis. These areas are “barriers, contextual factors, and government help,” “entrepreneurial orientation or attitude,” “capabilities and lean thinking,” “means and processes,” and “supply chains, synergies, and collaborations.” The findings suggest that reorienting businesses to more sustainable strategies and processes can also facilitate the shift toward more resilient business models and ecosystems. The article contributes to the literature on SMEs' resilience, binding such literature with the one on sustainable business and SMEs' sustainability, providing a theoretical framework useful for researchers, managers, and policymakers. The novelty of the work consists of emphasizing consciousness of this relationship and suggesting unexplored lines of research
Sustainable Development Goals Reporting in the Tourism Sector: Integrating Goals for Pursuing Sustainable Development
No full textLanguage of Bankruptcy: Analysis of Word Sequences and Word Context
No full textAcademics and practitioners searched for reliable indicators
of companies’ failure focusing only on quantitative data such as financial
ratios and market variables. However, recent literature aims to quantify
textual information of financial reports studying features such as topics
and words’ co-occurrences, confirming their usefulness in predicting company
bankruptcy. In this work, we propose a new approach to analysing
texts that focuses on sentences interpreted as ordered sequences of words.
We propose a new approach, based on Language Model, to predict the
company’s bankruptcy that was released in the next year. Given the high
predictive power of the model, we investigate the sentences of texts to
gain insights into how failing companies’ language differs from the nonfailing
one. Our approach allows us to move away from fixed word-lists,
exploring linguistic features to understand how a word is used in different
contexts. The results of our analysis lead us to observe that the concept
of bankruptcy can take on different meanings arising from the different
legitimisation strategies that companies facing bankruptcy may use
Institutional Logics and Stakeholder Stances on Sustainability Reporting Regulation. Insights From the European Union Public Consultation
No full textThis study examines how market and nonmarket logics influence the European sustainability reporting regulation revision. Drawing on institutional logics, we analyse the consultation that informed the Directive 2014/95/EU (NFRD) to Directive 2022/2464/EU (CSRD) shift. We performed correspondence analysis of closed-ended and close reading of open-ended responses to explore contrasting stakeholder stances and whether these reflect competing logics. We found that business representatives (organisations and associations) are more conservative than nonbusiness (e.g., NGOs and citizens) on the proposed revisions due to market logics adherence. Furthermore, the CSRD regulatory stance aligns more with progressives, pushing conservatives towards reporting requirements they perceive as risky. This study contributes to the institutional logics and sustainability reporting literature, extending it to the regulation phenomenon. It provides theoretical insights on the competing logics roots of dissatisfaction with regulated sustainability reporting. It advocates for a regulatory design fostering dialogue and helping organisations develop capabilities for effective compliance
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