102,390 research outputs found
B Corps and their social impact communication strategy: does the talk match the walk?
No full textIn 2015 the legislation regulating the legal status of Benefit Corporations, already widespread in the United States, was introduced in Italy. These companies aim to maximize shareholder income and pursue at the same time a social or environmental mission. Furthermore, in recent years, multiple tools for social impact measurement are spreading and consolidating (Grieco et al., 2015). This includes the B-impact assessment, a widely adopted tool developed by B-Lab, which issues the B Corp certification. B Corps represent future potential Benefit Corporations, especially in contexts and environments where there is no specific regulation (as in the case of Europe). In this scenario, scholars highlighted the importance for these company to measure their social impact and communicate their performance to stakeholders (Nigri and Michelini, 2016). Starting from these premises the aim of the study is to evaluate how European B-corps communicate their social impact online. In particular, it pinpoints the relationship between the level of social impact and the level of communication. To reach this goal a total of 110 B Corp websites were analysed using a mix of variables. Finally, the data was organized using a 2x2 matrix where four main areas where identified. Each area corresponds to a specific behaviour: best practices, overexposed, newbies and undervalued. What emerged was the need for B Corps to improve their communication activities (which had a low performance score) in order to ensure maximum dissemination and visibility of their social commitment
Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration?
No full textAbstract: Benefit Corporations and B Corps represent alternative models of enterprise, often referred to as “hybrid companies” that bridge the for-profit and not-for-profit models. Italy is the first country outside the USA to pass Benefit Corporation legislation and introduce the Società Benefit . A large number of Italian Benefit Corporations are small- and medium-sized companies (SMEs), since SMEs are widespread within the entrepreneurial fabric and have great relevance in the Italian socio-economic context. A key issue in the emerging debate on small- and medium-sized Benefit Corporations concerns how these companies—with limited reach and considerable financial and human resource constraints—can effectively absorb their added social responsibility. In particular, such firms need to manage their dual mission, integrate social and environmental goals in their business model, and incorporate accountability mechanisms, all while scaling up and garnering the necessary resources to be economically competitive. Starting from these premises, this paper focuses on the performance measurement and reporting systems that are adopted by SMEs that are also Benefit Corporations, and investigates whether benefit impact assessment indicators integrate into an overall sustainability performance management system . To achieve this goal, an exploratory case-based analysis on seven small- and medium-sized Italian-certified Benefit Corporations is presented
Mycotoxigenic fungi in peanuts from different geographic regions of Egypt
No full textTo understand the importance of mycotoxigenic fungi in Egyptian peanuts, samples
from five regions (Alexandria, El-Beheira, El-Sharqiya, El-Daqahelaya in
northern Egypt and Asyut, southern Egypt) in two seasons (2007, 2008) were
collected. Aspergillus was consistently the most frequent genus in seeds and in-
shell peanuts and was the dominant mycotoxigenic component of the mycobiota.
There was no direct correlation between the moisture content of the samples and
the fungal populations on peanut seeds tested from different regions. The most
common species were from Aspergillus section Flavi (4.7-78.3%), Aspergillus
section Nigri (9.4-52.6%) and Aspergillus section Circumdati (5.1-30.9%). In the
in-shell peanut samples the lowest populations were recorded in El-Beheira and
Asyut (3.7-4.0 log10 CFU g-1) and the highest in Alexandria and Elsharqiya (4.1-
6.0 log10 CFU g-1). Aspergillus section Flavi and section Nigri were the most
dominant and Aspergillus section Circumdati were only found in samples in 2008.
Both qualitative (coconut cream agar) and quantitative analyses (HPLC) were used
to analyse the potential mycotoxin production by strains isolated from peanuts.
Of a total of 88 Aspergillus section Flavi strains examined, 95% were A. flavus
based on production of aflatoxin B1 on YES medium and confirmation using
molecular analyses. Of 64 Aspergillus section Circumdati strains only 28%
produced ochratoxin A (OTA), and were identified as A. westerdijkiae. No
Aspergillus section Nigri strains produced OTA, and they were identified as A.
niger (uniseriate). The presence of these toxigenic fungi indicates that there
is a potential risk of mycotoxin contamination in Egyptian peanuts and suggests
that problems can arise from contamination with both aflatoxins, and perhaps
also OTA
Open vs Minimally Invasive Approach in Pancreatic Surgery. Where Are We?
No full textLaparoscopic Pancreatic Resection
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