1,720,963 research outputs found
Unlocking success: exploring the relationship between multiple CSR initiatives, firm performance and the role of the regional quality of government
No full textPurposeFollowing signalling theory, this paper aims to study the impact of multiple corporate social responsibility (CSR) initiatives on firm performance, by considering commitment to the United Nations Global Compact (UNGC), the Occupational Health and Safety Assessment Series (OHSAS) 18001 and environmental commitment such as Kyoto Protocol or Paris Agreement, for a sample of Italian-listed companies. Through the adoption of contingency theory, the paper also aims to study whether the impact of CSR initiatives is moderated by the following contextual factors: quality of government, impartiality and corruption of the region. Information on CSR initiatives is obtained through a manual content analysis of companies' disclosure.Design/methodology/approachStudying a sample of Italian-listed companies, information on CSR initiatives is obtained through a manual content analysis of companies' sustainability or integrated reports. The authors run ordinary least square regressions to test research questions.FindingsResults show that OHSAS 18001 has a positive influence on both sales growth and profitability when held alone. When the focus is on one single initiative, stakeholders tend to attribute more value to signals of the social dimension. This evaluation can be enhanced by combining OHSAS 18001 with firm commitment to UNGC and/or the Kyoto Protocol or Paris Agreement. By signalling a more comprehensive approach to CSR, firms can obtain reputational growth, which can generate competitive advantage. Finally, in regions with low corruption, high impartiality and high government quality, CSR initiatives are considered as more reliable signals, which further enhances firms' performance.Practical implicationsThese results may have practical implication for managers as they confirm that using OHSAS 18001 certification ensures better performance. However, signalling commitment to a specific CSR initiative does not automatically imply an improvement in performance. Indeed, companies need to approach CSR initiatives in a strategic manner and may need to adjust their structure and philosophy to the principle of the initiative. Using a certification scheme has specific costs, which need to be considered.Social implicationsFindings show that the impact of CSR initiatives is affected by contextual factors such as the quality of government. Knowing this, firms could not be interested in sustainable practices in regions with low quality of government. In this sense, policymakers and regulators should enhance the quality of their activity to improve the foster firms' commitment to CSR. A higher firms' commitment can be beneficial to the entire community.Originality/valueTo the best of the authors' knowledge, this paper is the first attempt to identify how the combination of multiple CSR initiatives affects corporate performance. In addition, this paper analyses the impact of commitment towards global environmental policies on firms' performance. Then, the authors offer insights about if and how regional differences in terms of quality of government can moderate these impacts
“Il controllo di gestione in una realtà aziendale complessa: studio di un caso nella grande distribuzione cooperativa nazionale”
No full textI sistemi di programmazione e controllo rappresentano strumenti di fondamentale importanza a disposizione della direzione aziendale per la gestione d’impresa. Il contributo apportato da tali meccanismi operativi al controllo della gestione viene a determinarsi per tutte le classi e categorie di imprese, agevolando il soggetto economico d’azienda nel definire in modo maggiormente consapevole le proprie scelte di carattere strategico ed operativo (Airoldi, 1979; Anthony, 1965a; Anthony, 1965b; Amigoni, 1979; Bergamin Barbato, 1983; Horngren, 1978; Kaplan, 1982).A tale riguardo, nella letteratura sono stati analizzati nel tempo caratteri ed elementi distintivi dei sistemi di programmazione e controllo, utili per definire modelli e strumenti operativi da applicare all’interno delle aziende ed in grado di fornire risposte coerenti al management al fine di prendere decisioni e di sottoporre a controllo la gestione aziendale (Zimmerman, 1995). L’enfasi è così stata variamente posta sull’impatto dei meccanismi operativi propri del controllo di gestione sull’organizzazione di impresa (Brunetti, 1972; Bruns and Waterhouse, 1975; Brusa, 1978; Otley, 1987; Rugiadini, 1974) oppure sulla definizione delle linee strategiche inerenti i futuri piani di azione (Bastia, 2001; Bergamin Barbato, 1991; Bubbio, 1990; Simmonds, 1981); così come, differentemente, sui meccanismi previsionali a disposizione dei managers per la definizione delle azioni future (Coda, 1981; Otley, 1978; Rossi, 1950) oppure sull’analisi delle configurazioni di costo individuabili all’interno delle imprese (Kaplan and Cooper, 1998).Al contempo, è di tutta evidenza come tali ultimi strumenti, nello specifico, rappresentino sottosistemi che si sviluppano all’interno di ogni singolo sistema aziendale e che, pertanto, pur partendo da presupposti ed elementi costitutivi comuni, debbano raccogliere ed interpretare le peculiari esigenze che si sviluppano in ciascuna realtà imprenditoriale, necessariamente contraddistinta da proprie individuali esigenze di carattere informativo e gestionale.L’approccio adottato all’interno del presente lavoro aderisce al cosiddetto “approccio della contingenza”, il quale basa le proprie premesse sull’ipotesi che non esista un sistema di programmazione e controllo valido e definibile in senso assoluto, applicabile in modo appropriato e standardizzato a tutte le imprese ed in ogni circostanza; ma che, al contrario, esistano meccanismi operativi che si devono adattare a variabili di contesto variamente determinate che consentano di sviluppare coerenti strategie di programmazione e sviluppo (Bruns and Waterhouse, 1975; Waterhouse and Tiessen, 1978; Chenhall, 2003; Otley, 1980; Jermias and Gani, 2004).Nell’ambito di tale approccio, il presente lavoro si propone di studiare il sistema di programmazione e controllo in essere all’interno di una realtà imprenditoriale italiana di particolare interesse in termini di tipologia di business e complessità organizzativa: le Cooperative del Distretto Adriatico.Il paper si sviluppa in cinque paragrafi. Dopo un primo paragrafo introduttivo, nel secondo viene spiegata la metodologia di ricerca posta alla base dello studio realizzato. Nel terzo paragrafo vengono illustrati gli elementi che intervengono nella definizione di una struttura di un sistema di programmazione e controllo, rappresentandoli all’interno in un contesto di riferimento diversamente declinabile in funzione delle specifiche caratteristiche delle singole aziende; nel quarto paragrafo si analizza in modo più specifico il sistema di programmazione e controllo realizzato all’interno delle Cooperative del Distretto Adriatico. Nel quinto paragrafo viene realizzata un’analisi comparativa del sistema di programmazione e controllo sviluppato nelle Cooperative del Distretto Adriatico utilizzando il framework definito in precedenza; l’ultimo paragrafo si propone di fornire alcune considerazioni di sintesi di carattere conclusiv
Does corporate governance matter in corporate social responsibility disclosure? Evidence from Italy in the “era of sustainability”
Full text linkCorporate Governance (CG) has long been the subject of interest for researchers in business administration. Corporate Social Responsibility (CSR) practices decided by Boards of Directors have become a key issue in the decision making process of companies. In this scenario, it is interesting to focus on the relationship between CG structure and CSR policies have become a key issue to define the “strategic view” of the company. In particular, we identify how the characteristics of CG impact on CSR Disclosure.
Findings show that a large board of directors reduces the probability of following practices which involve stakeholders more closely in company activity; while companies with more independent directors have a higher level of stakeholder protection almost by definition, and there is need for additional ways of involving stakeholders in company activity. Our results also confirm that overlap between the role of CEO and Chairman is undesirable in issuing CSR Report
BOARD OF DIRECTORS, BOARD OF STATUTORY AUDITORS’ DIVERSITY AND EARNINGS MANAGEMENT: EVIDENCE FROM ITALY
No full text
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
The effects of covid-19 on financial statements: Some insights from italy through an international literature review
No full textThe uncertainty generated by the Covid-19 pandemic has influenced countless aspects of business management. In order to deal with the pandemic, managers had to make particularly complex choices regarding, for example, the cash management activities, investment decisions and workplace safety procedures. At the same time, the instability related to the performance and solvency of companies has made it necessary for companies to have adequate information disclosure, even more than that in the past. The Covid-19 pandemic has in fact increased the need for an effective communication about the main corporate events with all corporate stakeholders. Based on this premise, this study aims to highlight the main scientific contributions regarding the impact that the Covid-19 pandemic has had on accounting and on corporate financial reports. The analysis carried out led to the identification of five thematic areas: Policy, Corporate Social Responsibility, Disclosure, Financial Statements Data and Audit. Moreover, considering the importance of providing adequate disclosure in a period of great uncertainty, this paper proposes an analysis on the disclosure about the Covid-19 pandemic provided by the companies belonging to the FTSE MIB index of the Italian Stock Exchange. Following a preliminary quantitative analysis of the performance of these companies, a content analysis was carried out on the financial statements and the main documents attached to it, in order to verify the presence of references to the Covid-19 pandemic. It will be shown that the companies analyzed have made adequate disclosure of information regarding the emergency situation arising from the pandemic
Addendum “Politiche diengagement delle società del Ftse Mib – ESG engagement degli azionisti nelle assemblee 2018 e 2019”
No full textVariations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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