1,720,982 research outputs found
La rendicontazione socio-ambientale delle imprese. Elementi evolutivi del quadro normativo europeo
Full text linkl contributo in oggetto si pone l’obiettivo di indagare l’evoluzione normativa europea sul tema della disclosure delle informazioni di carattere socio-ambientale da parte delle organizzazioni di diritto privato, tema che nel corso degli anni ha acquisito crescente importanza e che ha progressivamente assunto un ruolo baricentrico nelle politiche nazionali e sovranazionali. La ricostruzione normativa impone un focus specifico sul diritto comunitario, il quale, in particolare nell’ultimo ventennio, ha cercato di creare un solido fondamento normativo per la promozione di buone pratiche di rendicontazione socio-ambientale, al fine di contribuire attivamente ad uno sviluppo sostenibile.
Il paper, dunque, si propone di analizzare le tappe legislative e giurisprudenziali fondamentali sul tema, approfondendo soprattutto i principi generali di rilevanza costituzionale interni all’ordinamento giuridico europeo. L’approfondimento del diritto ambientale di matrice europea traccia una direzione precisa anche in materia di sviluppo sostenibile per soggetti pubblici e privati, attraverso l’introduzione di norme che permettano una maggiore trasparenza e comparabilità dei dati di carattere socio-ambientale per le organizzazioni operanti nel territorio comunitario.
Il tema della rendicontazione non-finanziaria intercetta numerose questioni: finanziarie, ambientali, sociali ed economiche, rendendo la questione di estrema attualità ed interesse per la dottrina. Il contributo introduce ulteriormente, elementi prospettici sul tema, ipotizzando, sulla base dell’impegno delle istituzioni europee, quali potranno essere le prospettive future per lo sviluppo e l’allargamento ad ulteriori soggetti giuridici delle pratiche di rendicontazione e di disclosure di carattere non-finanziario
Universi di genere non canonici da Georges Bizet a Nino Rota
No full textGeorges Bizet’s «Les pêcheurs de perles» (1863) and Nino Rota’s «La visita meravigliosa» (1970) stand out in the operatic output of the last two centuries for the peculiarity with which the female figure is featured within the triangle of relationships with the other two co-protagonists. The latter, unlike the common conventions in Romantic opera, are strongly attached to each other; conversely, the woman to whom one or both are in love remains in the background. This paper aims to correlate the representation of the female universe as a marginal world in the two works with the focus on the implicitly queer relationship of the dramaturgy between the other two characters. The reading of Bizet’s and Rota’s works shows how musical theatre can offer an author an effective space for telling gender differences which are tabooed in the real world
The Emerging Contextual Effect of University Spin-offs and its Role in Spurring Innovation in Regional Area
No full textThe technology and knowledge transfer from university to industry has raised the attention of policy makers and practitioners as fundamental process in promoting the development of regional innovation and entrepreneurship. University Spin-Offs (USOs), firms established to commercialize the knowledge and technology out- comes of academic research, may constitutes an effective mechanism to improve the innovative dynamics in the regional area. The paper explores the assumption that USOs may partially determine the innovation of regions they are located. From a panel sample of 944 USOs placed in 20 Italian administrative regions, the findings remark that USOs (analysed as [1] number of USOs from each University and [2] patents activity of USOs) has a positive impact on the regional innovation in term of regional patent applications, while a weak role of USOs seems to emerge in term of regional expenditure in R&D
Cecilia Paolini, Le donne e l'arte. Il convento come forma di libertà
No full textL’affermazione delle donne nel mondo dell’arte figurativa ha comportato un processo sociale molto lungo: pittrici celebri sono ricordate già nel Quattrocento, ma costituiscono un’eccezione le cui notizie sono spesso sporadiche. Fino al pieno Settecento, per le artiste era socialmente riprovevole farsi pagare per il proprio lavoro, per cui spesso, per poter mantenere un’immagine rispettabile, erano costrette a trovare espedienti, primo fra gli altri l’affidamento della gestione patrimoniale al marito o al padre: in questo modo erano relegate in ruoli subordinati al parente maschio più prossimo e spesso erano costrette a censurare ufficialmente gli introiti diretti, oppure dovevano accontentarsi di ricevere la giusta ricompensa sottoforma di doni più o meno preziosi. Un tratto dimenticato di questo sistema dell’arte al femminile è la condizione delle donne artiste nei conventi: i cenobi religiosi costituivano l’ambiente più adatto per coltivare l’inclinazione alle arti senza la pressione sociale del ruolo coniugale e riproduttivo e, in aggiunta, era lo stratagemma perfetto per poter ricevere soldi da gestire (in modo comunitario ma autonomo rispetto all’autorità maschile) mantenendo la rispettabilità sociale. Dal XV al XVII secolo, però, l’equilibrio tra vocazione religiosa e volontà di affermazione artistica cambia: se nel Quattrocento la bravura nelle arti è subordinata alla volontà di prendere i sacri voti, nel Seicento l’ingresso in convento divenne una scelta di vita funzionale all’attività pittorica.The social process that brought women into the world of figurative art was a long one: women painters recorded from the 15th century onwards are a rare exception and few records have survived to the present day. Until the 18th century, it was socially unacceptable for a woman to be paid for her work: women were therefore often forced to find expedients to become painters and at the same time maintain a respectable social role. Generally, women entrusted the management of their earnings to their husbands or fathers, but in this way they were relegated to subordinate roles to their closest male relatives and were often forced to officially censor their direct earnings, or had to be content with receiving a fair reward in the form of more or less precious gifts. A forgotten exception to this system were the women artists who lived in religious convents: religious cenobia constituted the flawless environment to cultivate an inclination towards the arts without the social pressure of the marital and reproductive role and, in addition, it was the perfect stratagem to be able to receive money to manage (in a communitarian but autonomous manner with respect to male authority) while maintaining social respectability. From the 15th to the 17th century, however, the balance between religious vocation and the desire for artistic affirmation changed: if in the 15th century skill in the arts was subordinate to the desire to take holy vows, in the 17th century entering a convent became a lifestyle choice functional to the activity of painting
Il delitto perfetto? Discriminazione razziale, di genere e il ruolo degli yokai nella comunicazione giapponese contemporanea
No full textThis chapter examines the role of yokai, mythical Japanese entities, in
contemporary popular culture and the profound implications they carry. Starting from the premise that communication is never neutral and that cultural
symbols can conceal latent meanings, we analyze how the transformation
of yokai from mythical figures to icons of consumption has contributed to
trivializing their original significance. The article focuses on the Japanese
context, where popular culture, including manga, anime, and video games,
blends traditions and folklore with hypermodern technology. Yokai, initially
representations of legends and mysteries, have become an integral part of
mass culture. However, behind these enigmatic stories lie narratives of violence and discrimination, particularly towards foreigners and women. Taking a discourse analysis perspective, and using the theories of Katsuhiko and
Girard, we specifically examine the case of three yokai that carry a strong
element of exclusion towards foreigners and women in their origins. Finally,
we question whether increased awareness of these discriminatory dimensions
can improve the condition of women in a society that is still, in some aspects,
patriarchal, such as Japan
Emerging elements and traits of a new hybrid organization model: the Certified Benefit Corporation: An exploratory analysis of the European context
No full textThe aim of the study is to provide an exploratory analysis of the emerging phenomenon of Certified Benefit Corporation (B-Corps): a hybrid organization model that stands as an element of development in the debate on social innovation and the impact of business activity on the environment, society and stakeholders in general.
After analysing from a theoretical point of view, the emerging elements and traits of this type of organization and the empirical analysis of a sample of 585 Certified B-Corp European companies show that this peculiar business exhibits greater involvement in activities designed to have positive externalities on the socio-economic community in which they are located and operate along with a significant interest in the emerging situation of their employees as well as for the physical environment in which their activities are involved. However, the results show a lower focus on customers and business-economic aspects closely related to the corporate governance
Le Certified Benefit Corporation come modello di innovazione sociale. Un’analisi esplorativa degli elementi economico-aziendali emergenti dal contesto europeo
No full textCorporate governance and the choice to take on the hybrid organizational model of the Benefit Company. Evidence from Italy
No full textPurpose – This study aims to investigate the role assumed by corporate governance mechanisms in guiding a corporate organization to take on benefit company (BC) model using the theoretical models of agency theory and stakeholder theory applied to the corporate social responsibility activities of the firm. In detail, it has been hypothesized that the phenomenon of chief executive officer (CEO) duality, independent directors and female directors has a positive effect on the likelihood of a firm taking the model of a BC.
Design/methodology/approach – A panel sample of 354 Italian firms taking the institutional model of BC and a control group of 600 firms extracted from the Aida BvD database were analysed. Data covers a period from 2009 to 2018. To empirically validate the advanced research hypotheses, four non-linear probit regression models were estimated.
Findings – The results show that CEO duality seems to have a positive influence on the company’s likelihood of taking the model of a BC. Similarly, the independence of the board of directors and the gender diversity within the board of directors have a positive impact on the company’s likelihood of assuming the model of a BC.
Originality/value – The research work contributes at integrating the emerging debates into the literature about the relationship between corporate governance and corporate responsibilities by expanding them into new and emerging business context of the hybrid organizational model. Further, the systematic use of the theoretical models of agency theory and stakeholder theory applied to socially responsible activities will improve the understanding of the heterogeneous relationships between corporate governance and choice for the institutional model of BC
Corporate sustainability as a value leverage for crisis management - The hybrid organizational model of the Benefit Corporation in the context of the health emergency by COVID-19
No full textThe research work aims to investigate how the Benefit Corporation can constitute a valid and functional hybrid business organizational model in order to be able to face with a sustainable approach to business management, the negative socio-economic effects generated by the COVID-19 emergency. This organizational model appears to be functional in the management of adverse business scenarios according to the approaches of the theoretical frameworks of crisis management and disaster management.
From the empirical analysis of the global population of Benefit Corporation companies formed by 2,974 units extracted from the "Corp Impact Database as of 2019, it emerges that their positive involvement towards community, customer, environmental, workers and sustainable governance dimensions can hopefully have a greater capacity to adapt to crisis contexts such as that of COVID-19. Therefore, it is possible to propose the hybrid organizational model of the Benefit Corporation as one of the fundamental pillars of post- crisis socio-economic recovery COVID-19
Creditworthiness of sustainable firms. An empirical analysis of the Italian Benefit Corporations
No full textIn today’s society, there is a growing awareness of sustainability at the corporate level, where more and more companies are investing to meet social and ethical expectations. Companies are being asked to communicate the social impact of their operations and are key stakeholders in achieving sustainability goals, especially in developed countries. Corporate social responsibility (CSR) activities, together with environmental, social, and governance (ESG) factors, have become critical to a company’s investors and represent important information for stakeholders seeking to be perceived as more trustworthy. To highlight the intangible value that resides in the logic of sustainability, Benefit Corporations, a new paradigm of for-profit companies that also pursue common benefit objectives, are increasingly emerging. An emblematic example of an alliance between business and community in pursuit of the common good is the Italian Società Benefit (SB), which formally guarantees a commitment to social and environmental audits through a synthesis of the best practices of ethical responsibility. Given these assumptions, and through the lens of signaling theory, this paper highlights the relationship between firms labeled as sustainability-oriented and their creditworthiness. The credibility of these firms is based on the recognition by funding providers of their role in sustainable development, which enhances their perceived creditworthiness and increases their funding options
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