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The role of public governance in the pursuit of sustainable development of the ILVA steel plant: An interpretative framework
No full textThe aim of this paper was to investigate the role of public institutions in the pursuit of sustainable development in a case study of international relevance: Taranto's ILVA steel plant, which is one of the biggest steel and iron centres in Europe. The case study was analysed through investigating the different aspects of sustainable development in the four phases of development of the steel plant, from public direct management to private management. The analysis, based on a series of unstructured data, was carried out by applying a triple bottom line approach and the total interpretative structuring model (TISM). Evidence shows how-in the absence of stable, coherent, strong and present public institutions, capable of reading the forces of the local and international context and of intervening with regulatory actions inspired by a planned and interiorized economic strategy-the market, left in the hands of the private entrepreneur only, is destined to fail, and the paths of multidimensional sustainable development stray away from the ambitions of modern states
La Nota Integrativa
No full textImmagine di 3 - Il bilancio d'esercizio delle imprese societarie
3 - Il bilancio d'esercizio delle imprese societarie
Modello civilistico
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Autori: Adamo Stefano , Di Cagno Nicola
ISBN: 9791259650177
NUMERO PAGINE: 818
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Sommario_03_Adamo-Di Cagno_Il bilancio d'esercizio delle imprese societarie
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Informazioni aggiuntive
Il volume rappresenta uno studio della normativa comunitaria sui bilanci annuali delle società di capitali (Direttiva 2013/34/UE), come trasfusa nel nostro Codice Civile e nella parallela interpretazione dei principi contabili emanati dall’Organismo Italiano di Contabilità. Una finestra conclusiva è stata inoltre riservata ai bilanci delle società di persone, nonché agli aspetti connessi al controllo e alla pubblicità dell’informativa contabile
The enablers in the relationship between entrepreneurial ecosystems and the circular economy: the case of circularity.com
No full textPurpose: This study aims to investigate the evolutionary pathways adopted by a digital platform to favor the development of an entrepreneurial ecosystem inspired by circular economy behaviors, becoming an enabler in the development of a coevolutionary relationship between entrepreneurial ecosystems and circular economy. Design/methodology/approach: An in-depth single-case study method has been applied, investigating the case of circularity.com, the first and only circular economy industrial symbiosis platform in Italy. Findings: The paper shows how digital platforms can transition towards circular business models, particularly for small and medium enterprises (SMEs). Moreover, the findings show how sustainable platforms' need to revise their business models to effectively engage with stakeholders. The analysis also shows the central role covered by entrepreneurial ecosystems in the transition towards a more circular and sustainable business models. Originality/value: This paper contributes to theoretical development by offering new and insightful explanations of firms' behavior and coevolution, moving beyond the classic interpretation of industry dynamics and analyzing a unique case study. This study has implications for both practice and research, as it offers a better and more holistic understanding of the enabling role of digital platforms for a circular economy
Matching Economia Aziendale and Corporate Social Responsibility: roots and frontiers
No full textPurpose of paper. The aim of the paper is to provide an analytical overview of the academic output of eminent Italian
scholars in the period in question on the subject of Corporate Social Responsibility with a view to obtaining useful insights into more recent CSR theory. - Methodology/Approach. This paper analyses the works published by five of the most eminent Economia Aziendale scholars in the period from the end of the Second World War to the 1970s in order to identify shared characteristics in their ideas concerning the social responsibility of businesses. The approach adopted is horizontal (cross-sectional analysis of the theme, namely the development over a twenty-year period of the concept of CSR) and synchronic: it involves examining history in the light of contemporary thinking in order to understand more clearly the developments that have brought us to the present. - Findings. The first conclusions to emerge are that the ideas contained in these writings are not only strikingly innovative for their time but also relevant to CSR as defined in international literature today. Indeed, the analysis carried out so far suggests that the teachings of the Italian Economia Aziendale scholars can offer a potentially valuable contribution to the international debate on CSR. - Originality. The originality of this paper derives from the fact that the theme of Corporate Social Responsibility has rarely been examined from a historical point of view and that the development of the theme in Italy has rarely
been examined through analysis of the ideas of the leading Italian Economia Aziendale Scholars
From compliance to Commitment: Understanding the Evolution of SDG Reporting in the financial sector
No full textThe introduction of Agenda 2030 and its 17 Sustainable Development Goals (SDGs) has traced a path for private and public entities interested in pursuing sustainable development. This handbook identifies the recent challenges in accounting research and the SDGs by exploring the evolutionary pathways and future direction of sustainability reporting. It explores the role of businesses as contributors to Agenda 2030 by assuming a multidisciplinary approach and provides a measure of organisations' contributions to the SDGs through the understanding of business strategies and policies on Agenda 2030 integration. The book represents a substantial and multi-faceted contribution to the debate on SDGs accounting by assembling international scholars and practitioners to effectively explore the practice and theory revolving around the current state of the art and highlight future research pathways.
By providing a comprehensive evaluation of accounting for the Sustainable Development Goals, this volume will appeal to a wide variety of readers, from students, scholars, researchers, practitioners and policymakers interested in increasing their awareness of Agenda 2030 and offers a significant contribution to the evolution of accounting practices
Environmental attitude in the board. Who are the “green directors”? Evidences from Italy
No full textBoard members' attitudes towards environmental protection are an important antecedent of how companies define and implement sustainability initiatives, but little is known about directors' attitudes and the factors associated with these. Using survey data on Italian board members, the research sought to explore the relationships between these individual's personal attributes, especially those related to their roles on boards, and their attitudes towards environmental protection. The findings suggest that female directors, directors with financial background, and independent directors are positively related to attitudes towards environmental protection. In the financial sector, younger board members and risk committee members show stronger environmental attitudes. The results could be of interest to policymakers because the board member attributes identified may require a stronger regulatory focus in order to achieve public policy's environmental protection objectives and to governance bodies in terms of defining board committees' composition and selecting “green directors” oriented towards environmental issues
Revising the Non-Financial Reporting Directive and the role of board of directors: a lost opportunity?
No full textPurpose: The purpose of this paper is to shed light an important limit of the Non-Financial Reporting Directive (NFRD) in pursuit of its substantial purpose, which is to achieve sustainability and contribute to achieving the objectives of United Nation (UN) Agenda 2030; the paper also suggests how to overcome those limits. Design/methodology/approach: The study used a survey of board members of listed and un-listed Italian companies. Data were analysed using an ordered probit model. Findings: The results show that a greater involvement of a board member in the non-financial reporting process is associated with a stronger commitment towards sustainable development. Specifically, the involvement in materiality assessment is positively associated with more proactive behaviours towards sustainability. Research limitations/implications: The use of self-reported assessments on beliefs and behaviours and the application of an online survey are methodology limitations of the study. Regarding theory, the study contributes to the literature on corporate governance and sustainability, integrating upper echelons theory, which focuses on how individual attributes influence a firm's strategies and governance, with research on how leadership practices can have a positive impact on corporate sustainability goals. Practical implications: The paper underscores the opportunity for policymakers to increase the effectiveness of the NFRD through deeper involvement of the board members in the process of non-financial reporting. The results could also be of interest to governance bodies in terms of defining a board's tasks and practices to encourage the adoption of behaviours oriented towards a stronger engagement in sustainable issues. Originality/value: This is the first study to provide evidence of the relationship between individual directors' tasks and behaviours, non-financial reporting and Sustainable Development Goals (SDGs). This study highlights some of the limits of the NFRD, even after the public consultation to revise it, and suggests how to overcome these limits
Directive 2014/95/EU: Are Italian companies already compliant?
No full textAccording to Directive 2014/95/EU on disclosure of non-financial information from 2017 onwards, large companies (exceeding 500 employees) headquartered in Member States will be required to provide a series of social, environmental, and governance statements. The Directive was transposed into Italian law by Legislative Decree 254 of 30 December 2016.The aim of this paper is to evaluate the information gap for Italian companies and,consequently,the adjustments required by the new Directive on non-financial information. In order to analyze the level of non-financial and diversity disclosure, we created an assessment model called “Non-financial information score”, which records the required information as a percentage. We apply it to a sample of 223 large companies.The results (with an average NFIscore of about 49%) show that, in spite of what has previously emerged in the European debate about the application of the Directive on the part of large companies, an information gap remains, although the implementation of the directive should help to fill it in the coming years.In this sense, the potential contribution of the EU directive to non-financial disclosure in Italy appears to be greater than we had expected. Thus, in accordance with the literature, this paper appears to confirm the role of regulation in improving the quality of disclosure of non-financial information
THE CRISIS IN THE THOUGHT OF PAOLO EMILIO CASSANDRO: A REVERSED PERSPECTIVE OF INVESTIGATION|La crisi nel pensiero di Paolo Emilio Cassandro: una prospettiva d’indagine rovesciata
No full textIn the last years the evolution and the sudden changes of economic scenarios have led to the necessity to investigate more and more the conditions of business functionalities to be able to orient the behaviours of the companies towards
effective and efficient use of the resources. This circumstance is essential to obtain acceptable and adequate results in all respects.
The assessment of operating conditions and equilibrium (economic, patrimonial, and financial) in close symbiosis and consistency
with the system of objectives is central; all aimed at achieving the ends for which an economic institution was established. In this
sense, the crisis would be a process of involution of the conditions of existence of the company. In light of the general considerations
carried out so far and the contribution that the study of Economia Aziendale discipline can make to these issues since its origins,
the purpose of this work is to explore the scientific contribution of Paolo Emilio Cassandro concerning the issue of the critical
assessment of how to conduct business management, in close correlation with the need to avoid the occurrence of business crises. This
reflection is closely connected with the profiles of investigation and study conducted by the Scholars of Economia Aziendale about
the existence and dynamism of the company balances to monitor trends and avoid the emergence of crises of various kinds, which
could compromise the sustainability of the system over time. The Economia Aziendale Scholars, including Cassandro, have focused
on the conditions of existence and business balance that guarantee the sustainability and survival of the company in the long term,
thus avoiding the crisis. Cassandro, however, in addition, devotes a specific part of his works to the business crisis and the
possibilities of solving it. Therefore, with the present work we want, after review and analysis of the positions of the Scholar on the
subject under investigation, to represent the actuality of his thought about the current scientific and professional debate
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