10,066 research outputs found
VALORE E SOSTENIBILITA'
No full textQuesto lavoro tratta del rapporto tra due concetti che, nella vita delle imprese, si intrecciano
di continuo. Da diversi anni, e in modo progressivo, le imprese sono state indotte (si potrebbe
dire obbligate) a fare i conti con la sostenibilità, ed è nella stessa natura delle imprese l'esigenza
di confrontarsi con il valore, con la sua produzione, con il suo impiego. Insomma, “valore” e “sostenibilità”
1 sono categorie che determinano “l'essere impresa” ed è indubbio che esista tra di
esse una relazione, anche se comprenderla bene non è cosa immediata. Ecco dunque che, per
questo lavoro, sono stati fissati alcuni assunti:
• l'impresa2 deve produrre valore (realizzare profitto, aumentare il patrimonio, durare nel
tempo, crescere),
• l'impresa, nella prospettiva della sostenibilità, deve “fare il bene”, inteso come il farsi
carico di esigenze collettive;
• tra questi due principi – produrre valore e “fare il bene” - ci può essere coerenza, reciproco
sostegno, ma anche frizione, o addirittura contrasto;
• comunque, i due principi hanno in comune il fatto di indicare un “dover essere”, dunque
– necessariamente – parlano di valori, cioè di ciò che si ritiene giusto debba essere
Mandatory Disclosure about Environmental and Employee Matters in the Reports of Italian-Listed Corporate Groups
No full textThis paper analyses the impact of Italian Legislative Decree 32/2007 – following the 2003/51 European Directive – and the disclosure of environmental and employee matters in terms of overall volume, completeness of information, presence of bad/good news and target-oriented information. Content analysis has been applied to all Italian corporate groups that made public both the consolidated annual report and the stand-alone social and environmental report in 2005 and in 2010, for a total of 96 reports. The results show that despite the overall increase in sentences devoted to environmental and employee matters, the completeness of the information has not substantially improved, indicating that the 2007 regulation has been ineffective. The Italian experience could provide useful insights for European regulators. Such insights may inform policy recommendations to design a mandated social and environmental accountability process with the potential of providing information to societal stakeholders while facilitating accountability
Vivencias de las masculinidades alternativas de un grupo de hombres beneficiarios de los servicios del instituto WEM Costa Rica
No full textSeminario de graduación (licenciatura en ciencias de la educación con énfasis en orientación)--Universidad de Costa Rica. Facultad de Educación. Escuela de Orientación y Educación especial, 2023La presente investigación correspondiente al Trabajo Final de Graduación denominado "Vivencias de las masculinidades alternativas de un grupo de hombres beneficiarios de los servicios del Instituto WEM Costa Rica", es un proyecto dirigido por la M. Sc. Ericka Jimenez Espinoza y el equipo de investigación, quienes consideraron que se debía visualizar las vivencias de los hombres en la etapa de la adultez intermedia relacionadas con la masculinidad alternativa, aunado a la disciplina de Orientación. Para cumplir con lo anterior, se plantea un objetivo general que propone analizar las vivencias que han tenido los hombres que participan en el Instituto WEM-CR y cuatro objetivos específicos con los que se busca reconocer sus vivencias, determinar aspectos que favorecen o que obstaculizan el desarrollo socioemocional y proponer aportes desde la Orientación. El tema elegido surge para visibilizar las vivencias masculinas y conocer algunas de las experiencias de los hombres participantes. Se considera la relevancia de iniciar un cambio de pensamiento descartando los estereotipos que dividen a los géneros, así como romper las brechas mediante nuevas posiciones acerca de las masculinidades alternativas. Para esto se recopilaron diferentes antecedentes contextuales y empíricos tanto nacionales como internacionales, estos hacen referencia a la masculinidad y la forma en que se ha investigado con el pasar del tiempo, asimismo se abordan temas relacionados tales como la perspectiva de género, los estereotipos y las emociones relacionadas con la masculinidad. Acerca de la masculinidad alternativa se menciona cómo se caracteriza y su significado, además se retoman los diferentes tipos de masculinidades. Basándose en éstas masculinidades, se evidencia cómo es el desarrollo socioemocional en la etapa adulta de los participantes y cómo la disciplina de Orientación coadyuva al favorecer este desarrollo desde el enfoque de género y la teoría del bienestar...UCR::Docencia::Ciencias Sociales::Facultad de Educación::Escuela de Orientación y Educación Especia
Mandatory Disclosure About Environmental and Employee Matters in Italian Listed Corporate Groups' Reports
No full textThis paper analyzes the impact of a new specific regulation on the disclosure of environmental and employee matters in both consolidated-annual reports and social-environmental reports. It represents the first comprehensive attempt, as far as we are aware, at evaluating the impact of the 2.2.2007 Italian legislative decree n.32, following the 51/2003/CE directive, in both the consolidated-annual and social-environmental reports. All the Italian corporate groups which have drawn up stand-alone social-environmental reports both in 2005 and in 2010 have been selected: for each one of them also the consolidated-annual reports have been analyzed according to the dictate of the examined regulation. The results show the differences in corporate disclosure between the reports issued in 2005 (i.e. IAS first year of adoption and before the examined regulation) and those issued in 2010 (i.e. after the implementation of D.Lgs. 32/2007 which imposed to apply the Directive 51/2003/CE): there is a twofold increase, both in the number of groups which have a section dedicated to environmental and employee matters in the report on operations and in the value relevance assigned to non-financial indicator
Financial and Sustainability Reporting: An Empirical Investigation of Their Relationship in the Italian Context
No full text“Integrated reporting” has gained prominence during the last few years. Investors have required more information also about how sustainability issues and initiatives are expected to contribute to the long-term growth strategy of a business. This communication, which should be provided by top management, leads toward the convergence of sustainability and financial reporting into a single “narrative.” Both financial reporting and non-financial reporting together provide all stakeholders with a comprehensive view of the position and performance of a company. This process has also been encouraged by some European regulations. However, despite these, social and environmental information is still disclosed differently in consolidated annual reports and social–environmental reports. The present work focuses on such differences of content. The analysis regards both (mandatory) consolidated annual reports and (voluntary) stand-alone social–environmental reports prepared by Italian-listed corporate groups for two different accounting periods (both before and after the implementation of Directive 2003/51/EC). The final results show relevant and persistent differences in the disclosure of environmental and employee matters between financial and sustainability reporting
The Role of Small and Medium Practices in the Sustainability Reporting of Italian Small and Medium Enterprises
No full textSmall and medium enterprises (SMEs) have a prominent role in both the European and the Italian economies, but their approach towards corporate social responsibility (CSR) and sustainability is still underdeveloped. The reasons are mainly related to perceived low economic returns, lack of enforced compliance of the legislation, limited financial and practical support. In overcoming these problems, the role of small and medium practices (SMPs) can be determinant due to the relationship between SMEs and their (not only accounting) consultants. This chapter focuses on SMPs’ role in promoting SMEs’ initiatives and also considers the academic debate about their sustainability reporting. The investigation of this stream of research and the results of a web survey (involving SMPs in the Northeast of Italy) emphasize how SMPs can support SMEs’ sustainable practices and reporting
COVID-19 outbreak and the rethinking of capitalism
No full textThe purpose of this chapter is to reflect on the new challenges that companies and organisations should face after the Covid-19 outbreak. Through a normative approach, the chapter proposes a rethinking of the current business model and the purpose of a company. Specifically, by focusing on the concepts developed by the Economia Aziendale theory, a more holistic and humanistic vision of the business model has been proposed. In this sense, the pandemic has to be considered an opportunity to rethink the way of doing business in a more sustainable vision. Thanks to this analysis, the fundamental pillars for a sustainable organisation have been proposed
Corporate Governance
No full textCorporate governance (CG) and corporate social responsibility (CSR) are two sets of processes and structures that allow the organization to regulate and oversee its activities. This contribution explores the interplay among them. The academic literature has proposed various definitions of corporate governance, yet the boundaries of the duties and responsibilities of directors have not been uniquely defined. These definitions can be placed on a continuum of theories, perspectives and focuses. Despite the definition chosen, we can identify several essential features of corporate governance: value creation, adequate and appropriate system of internal controls in place; no single individual should have too much power; transparency and accountability; and relationships between the company’s management, the board of directors, shareholders and other stakeholders. In sum, the interplay between corporate governance mechanisms and CSR/CSR reporting still deserves future investigation in the light of the prominent challenges that multiple-stakeholder governance and a more stakeholder-oriented view of the companies can have on financial and non-financial reporting systems
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