1,720,955 research outputs found
Accountability per catene di valore circolari, sostenibili e centrate sull’uomo nelle industrie ceramiche
No full textNello scenario odierno, caratterizzato da una crescente preoccupazione per le crisi ambientali e sociali, è emersa la necessità di un profondo ripensamento dei modelli economici tradizionali. L'imperativo di una transizione verso pratiche orientate alla sostenibilità è diventato un impegno imprescindibile per i governi, le aziende e le organizzazioni internazionali, soprattutto nei settori industriali il cui impatto ambientale e sociale è particolarmente gravoso.
Tra questi, l'industria ceramica si distingue per la sua rilevanza economica e, al contempo, per il suo notevole contributo in termini di emissioni inquinanti, consumo di risorse naturali, gestione dei rifiuti e sicurezza del contesto lavorativo. In questo contesto, l'idea di Economia Circolare (EC) ha acquisito importanza nei dibattiti accademici e politici, offrendo un paradigma alternativo al modello economico lineare, basato su estrazione, produzione, consumo e smaltimento.
Estendere il concetto di sostenibilità dalla singola impresa all'intera filiera produttiva è fondamentale perché, in un'economia sempre più interconnessa e complessa, la sostenibilità di una singola impresa non può essere pienamente raggiunta senza considerare l'intera catena di fornitura e produzione. A tale proposito, la EC, che rientra a pieno titolo nel più ampio concetto di sostenibilità, mira a chiudere i cicli dei materiali attraverso strategie quali la riduzione, il riutilizzo e il riciclaggio, con l'obiettivo di ridurre al minimo la pressione sulle risorse naturali. Tale modello si allinea ai principi della sostenibilità, non solo nella dimensione ambientale, ma anche in quella sociale ed economica, prevedendo un'economia in grado di soddisfare i bisogni delle generazioni attuali senza compromettere le possibilità di quelle future. Tuttavia, la transizione verso un'economia circolare e sostenibile si presenta come una sfida complessa, soprattutto per quanto riguarda la responsabilità e la rendicontazione delle pratiche aziendali.
È in questo contesto che si inserisce il presente progetto di ricerca, che mira a indagare le dinamiche di accountability all'interno delle filiere ceramiche circolari e sostenibili. La sua struttura può essere considerata come un microcosmo delle sfide più ampie affrontate da molte altre industrie manifatturiere.
La tesi è organizzata in tre capitoli principali, ognuno dei quali si propone di esaminare un aspetto specifico del tema centrale, esplorando le dinamiche di accountability e sostenibilità, con particolare attenzione a come queste pratiche possono essere integrate e ottimizzate lungo la catena del valore.
L'approccio di analisi è caratterizzato da un focus iniziale sulle pratiche di rendicontazione della sostenibilità adottate dalle società quotate in borsa e successivamente dalle società non quotate, soprattutto piccole e medie imprese (PMI). Le ragioni alla base di questo modus operandi sono molteplici. In primo luogo, le grandi società quotate in borsa sono spesso soggette a normative più severe in materia di sostenibilità, come le direttive UE sulla rendicontazione non finanziaria. Esaminare queste società aiuta a capire come si stanno adattando agli standard e alle normative emergenti, fornendo un modello che le PMI possono seguire per anticipare i requisiti futuri o migliorare le loro pratiche di sostenibilità e individuare dei vantaggi competitivi. Inoltre, le grandi aziende hanno un impatto significativo sulle catene di approvvigionamento e sulle comunità locali. Esaminare il loro approccio alla sostenibilità può aiutare le PMI a capire come differenziarsi adottando pratiche sostenibili che possano attrarre partnership o clienti orientati alla sostenibilità.In the contemporary scenario, dominated by growing concerns over environmental and social crises, the need for a profound rethink of traditional economic model has arisen. The imperative of a transition towards sustainability-oriented practices has become crucial for governments, companies and international organizations, especially in industrial sectors whose environmental and social impact is particularly burdensome.
Among these, the ceramic industry stands out for its economic relevance, while, at the same time making a considerable contribution in terms of pollutants emissions, consumption of natural resources, waste management and a safe working context. In this frame, the idea of Circular Economy (CE) has gained prominence in academic and policy debates, offering an alternative paradigm to the linear economic model, based on extraction, production, consumption and disposal.
Extending the concept of sustainability from the focal firm to the entire supply chain is imperative, as in an increasingly interconnected and complex economy, the sustainability of a single enterprise cannot be fully realized without accounting for the entire supply and production chain. On this matter, the CE , which is fully included in the broader concept of sustainability, aims to close material cycles through strategies such as reduce, reuse and recycling, with the aim of minimizing pressure on natural resources. Such a model aligns with the principles of sustainability, not only in an environmental dimension, but also in a social and economic one, envisaging an economy capable of fulfilling the needs of today’s generations without compromising the possibilities of future ones. Nonetheless, the transition to a circular and sustainable economy presents itself as a complex challenge, especially with regard to the accountability and reporting of business practices.
It is in this backdrop that this research project is embedded, which aims to investigate the dynamics of accountability within circular and sustainable ceramic supply chains. Its structure can be considered as a microcosm of the broader challenges faced by many other manufacturing industries.
The thesis is organized in three main chapters, each of which aims to examine a specific aspect of the central theme, exploring the accountability and sustainability dynamics, with a particular focus on how these practices can be integrated and optimized along the value chain.
The approach of analysis is characterized by an initial focus on sustainability accounting practices adopted by listed companies and subsequently by unlisted companies mostly small and medium enterpresise (SMEs). The reasons underlying this modus operandi are manifold. First, large listed companies are often subject to more stringent sustainability regulations, such as the EU directives on non-financial reporting. Examining these companies helps to understand how they are adapting to emerging standards and regulations, providing a model that SMEs can follow to anticipate future requirements or improve their sustainability practices and figure out competitive advantages. Moreover, large companies have a significant impact on supply chains and local communities. Examining their approach to sustainability can help SMEs understand how to be part of a more sustainable supply chain or how to differentiate themselves by adopting sustainable practices that can attract sustainability-oriented partnerships or customers
Aspetti fondanti in tema di Responsabilità Sociale d'Impresa
No full textIl capitolo terzo del presente volume si propone di illustrare l'evoluzione del concetto di Responsabilità Sociale d’Impresa, i suoi relativi driver e strumenti di misurazione. Successivamente, viene presentata una breve disamina del concetto di economia circolare e dei suoi principi operativi
The Role of Circular Economy in Reducing Corporate Default Probability: Insights from Recent Research
Get PDFCircular economy (CE) practices significantly enhance financial performance by increasing resource efficiency, reducing costs, and bolstering corporate reputation. By reducing waste and maximizing resource use, companies can decrease costs and improve operational efficiency, thus directly enhancing their financial health. CE practices such as emission reduction and resource recycling not only lower production costs but they also mitigate regulatory and environmental liabilities, leading to a direct decrease in credit risk and an improvement in corporate financial stability. Within this frame, the integration of digital technologies has transformed traditional business models into more agile and efficient circular e-business models. These advancements facilitate real-time resource flow optimization, scaling CE practices effectively across global supply chains, thereby enhancing companies’ Environmental, Social, and Governance (ESG) performance and reducing their credit risk by lowering default probability. Moreover, government structures and firm characteristics like size and ownership significantly influence the effectiveness of CE practices. Small and Medium-sized Enterprises (SMEs) often face unique challenges in implementing CE due to their concentrated ownership structures and short-term needs. However, strong governance frameworks can help overcome these barriers by ensuring robust resource management and fostering a culture of sustainability. In conclusion, by adopting CE strategies such as waste reduction, product life extension, and closed-loop supply chains, firms can significantly enhance their ESG profiles, increasing investor confidence and lowering the cost of capital. Companies with high circularity scores, reflecting comprehensive adherence to CE principles and strong ESG performance, have been shown to have a reduced default probability compared to less sustainable counterparts
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe 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
Variations on the Author
Get PDF“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
Get PDFWe 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
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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