1,721,417 research outputs found
Integrazione della sostenibilità nei sistemi di performance measurement and management
No full textNegli ultimi decenni, le dimensioni tipiche della sostenibilità sono state via via sempre più incluse nelle informazioni e nei report periodicamente pubblicati dalle aziende, soprattutto di medio-grandi dimensioni. Ad oggi, solamente le aziende quotate hanno il formale obbligo di reportistica relativamente a “informazioni di carattere non finanziario”; altre, nonostante l’assenza di un formale obbligo, hanno però intrapreso comunque la strada verso il c.d. bilancio di sostenibilità o il report integrato, spinte dalle necessità informative crescenti e sempre più variegate degli stakeholder. Numerosi sono gli standard introdotti a livello internazionale che fungono da catalizzatore di questa vera e propria rivoluzione; basti pensare, a titolo d’esempio, agli standard GRI e SASB e ai framework dell’International Integrated Reporting Council. Ne deriva che i sistemi di misurazione della performance devono essere in grado di supportare tutta la reportistica per la sostenibilità, sia quella destinata all’interno (al management, per finalità gestionali), sia quella orientata all’esterno, ai mercati, alle comunità, ecc. Si presentano, pertanto, opportunità d’integrazione e sviluppo di queste due aree del Business Performance Measurement and Management. Accanto ai benefici di tale integrazione, quali una maggiore propensione ad inglobare le dimensioni della sostenibilità dei business model e nei processi di R&S e un’ottimizzazione di costi e tempi di elaborazione dei dati, emergono anche numerose sfide, che persino le piccole e medie imprese si troveranno ad affrontare sempre più spesso. Tra queste, il garantire un’adeguata assurance della sustainability disclosure, rafforzare i sistemi informativi, sia per inglobare nuove dimensioni di analisi, sia per estendere i confini della misurazione stessa verso l’esterno (a livello di filiera ed ecosistema) e in avanti (forward-looking approach). Questo articolo aiuta a riflettere su questi benefici, ostacoli e relative sfide che sia le grandi sia le piccole-medie imprese si apprestano ad affrontare con una certa urgenza
La Corporate Social Sustainability Directive e la Disclosure su Diversity and Inclusion
No full textL’Unione Europea ha intrapreso già da diversi anni un percorso normativo che mira a porre l’attenzione delle imprese sulla sostenibilità. Sostenibilità che non si limita ad essere unicamente uno slogan sociale, ma piuttosto diventa un vero e proprio approccio manageriale, da interiorizzare e sviluppare per riuscire a competere nel contesto attuale. La Corporate Social Sustainability Directive (CSRD) vuole consolidare sempre più il legame tra rendicontazione economico-finanziaria tradizionale e rendicontazione sulla sostenibilità complessiva dell’agire delle imprese. Tra le informazioni richieste alle imprese da questa nuova direttiva un focus particolare è previsto per la dimensione social, che sta incontrando crescente interesse anche da parte delle aziende. In questa dimensione, quello della Diversity & Inclusion è sicuramente uno dei topic più coinvolti. Eppure, il percorso per le istituzioni europee ed internazionali verso un esaustivo framework per la rendicontazione in tale ambito è ancora lungo; la CSRD rappresenta un primo grande passo, che stimolerà la recettività delle aziende in tale direzione
Gender Diversity and Non-Financial Disclosure: A Systematic Literature Review
No full textThis paper provides an overview of recent academic literature on the relationship between gender diversity and its disclosure through non-financial information. Organizations are increasingly prioritizing gender diversity initiatives as part of their efforts to promote inclusivity and sustainability. Gender diversity reporting covers gender workforce composition (Fine et al., 2020; Mousa et al., 2020), women’s involvement in leadership positions, gender pay gap (Blau and Kahn, 2000; Paoloni et al., 2023), initiatives to promote gender equality (Squires, 2007), and the impact of such policies on performance (Monteiro et al., 2022). Furthermore, the academic literature suggests that gender diversity management and its disclosure affect each other (Zahid et al., 2020; De Masi et al. 2021; Carvajal et al., 2022).
We conducted a systematic literature review (Davis et al., 2014; Tranfield et al., 2003), exploring the articles published between 2017 and 2024, that is the period between the first EU Directive on non-financial information disclosure and the recent Corporate Sustainability Reporting Directive. Our research outlines key developments, challenges, and emerging trends in this field. It also consolidates findings and identifies future research avenues. It also discusses how sustainability reporting and gender issues can contribute to a more equitable and sustainable future
Erratum: 'On the segregation of genetically modified, conventional and organic products in european agriculture: A multi-market equilibrium analysis' (Journal of Agricultural (2005) vol. 56 (3) (347-372))
No full textOn the segregation of genetically modified, conventional and organic products in European agriculture: a multi-market equilibrium analysis
No full textEvaluating the possible benefits of the introduction of genetically modified (GM) crops must address the issue of consumer resistance as well as the complex regulation that has ensued. In the European Union (EU), this regulation envisions the coexistence of GM food with conventional and quality-enhanced products, mandates the labelling and traceability of GM products and allows only a stringent adventitious presence of GM content in other products. All these elements are brought together within a partial equilibrium model of the EU agricultural food sector. The model comprises conventional, GM and organic food. Demand is modelled in a novel fashion, where by organic and conventional products are treated as horizontally differentiated but GM products are vertically differentiated (weakly inferior) relative to conventional ones. Supply accounts explicitly for the land constraint at the sector level and for the need for additional resources to produce organic food. Model calibration and simulation allow insights into the qualitative and quantitative effects of the large-scale introduction of GM products in the EU market. We find that the introduction of GM food reduces overall EU welfare, mostly because of the associated need for costly segregation of non-GM products, but the producers of quality-enhanced products actually benefi
Physical analysis (XRF, NAA, Gamma Ray Transmission) of silver “denari” coined by the mints of Verona and Venice in XII-th century, belonging to the hoard by Ponte di Brenta, in New Paths in the use of Nuclear Techniques for Art and Archaeology, atti del convegno (Trieste 1985)
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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
Variations 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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