1,721,251 research outputs found
SDG REPORTING IN SOCIAL AND ENVIRONMENTAL ACCOUNTING RESEARCH
No full textIn the last years, many companies have started to explicitly formalize their commitment to the 2030 Agenda in their sustainability reports. This paradigm shift has been favored by the increasing attention paid by stakeholders and investors to the initiatives launched by worldwide companies to actively contribute to the achievement of the 17 ambitious goals identified by the United Nations in 2015. In this regard, the proliferation of new accountability tools has favored also the development of new research by social and environmental accounting scholars. However, despite the relevance of the topic, the current scientific debate is notably fragmented, a situation attributable to its inherently interdisciplinary nature. Therefore, the present chapter aims to shed light on SDG reporting in social and environmental accounting research. For our purposes, a bibliometric analysis has been performed on 129 articles published during the time horizon of 2015-2023
Are listed SMEs ready for the corporate sustainability reporting directive? Evidence from Italy
No full textThis paper explores the sustainability reporting practices of listed small- and medium-sized enterprises (SMEs) in the context of the Corporate Sustainability Reporting Directive (CSRD). Utilizing institutional theory as a framework, this study employs dynamic panel data and logistic regressions to investigate how these SMEs respond to isomorphic pressures. The findings reveal a significant presence of mimetic isomorphism, where these companies tend to imitate the sustainability reporting behaviours of all listed companies, not just those of their direct SME competitors. Interestingly, the study also finds that geographical factors do not significantly influence the sustainability reporting practices of these SMEs. This research makes a notable contribution to the ongoing discussion about mandatory sustainability reporting in Europe, being one of the first in-depth analyses of how European-listed SMEs are adapting to new sustainability reporting regulations
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
Study on health status and oral hygiene of children at a primary school. Health status and oral hygiene in schoolchildren
No full textThe Authors refer about a research made in a primary school after checking mouth sickness in school boys. The research concerns three periods: 1st. medicaL examination, 2 nd. instructions about a correct oral hygiene, 3 rd. anew inspection. The conclusions they made, are the following: now only the children know what they must do for their teeth in order to avoid mouth sickness and how to prevent then, but also their parents and often their teachers are not sensitive to this problem. So it is necessary that the prevention work begun by the dentist, will be carried on by parents and by teachers
Does it pay to be an honest entrepreneur? Addressing the relationship between sustainable development and bankruptcy risk
No full textFirms' financial stability represents one of the most important aspects for entrepreneurs. In recent years, the European Commission have started to provide new recommendations for the Member States in order to sustain the “honest entrepreneurs” in their activities through new specific regulations on firms' insolvency. Furthermore, the Member States have favored these processes through the introduction in their legal systems of new tools to sustain the voluntary adoption of more ethical business models. A typical example is represented by the Italian context where the regulator introduced a legality rating (LR) to reward entrepreneurs that voluntarily act ethically. In order to evaluate the effects connected to the LR voluntary adoption, we have analysed the relationship between its adoption and firms' Z-Score through a panel data analysis on 296 firms during the period between 2012 and 2017. Our findings suggest that LR adopters have been characterized by a lower degree of bankruptcy risk
Accounting to ensure healthy lives: critical perspective from the Italian National Healthcare System
No full textPurpose: The aim of the paper is to understand the differences between “talking” and “walking” about sustainable development goals (SDGs) in state-owned enterprises (SOEs). Specifically, the authors have conducted an analysis on 202 entities that operate within the Italian National Healthcare System (INHS) to evaluate the overall degree of transparency in term of contribution to the SDG3. Design/methodology/approach: The research evaluates the degree of contribution to SDG3 by INHS through the adoption of the theoretical framework proposed by Beck et al. (2010). Specifically, the authors assess the degree of contribution to this goal using an interpretive content analysis that combines the theoretical framework with the 13 targets that composed the SDG3. For the authors’ purposes, they analyze all INHS’s website to evaluate the presence/absence of social reports produced in the periods 2015-2018. Findings: Although the great contribution to the SDG3, the INHS is characterized by a low degree of accountability. In fact, only 12.21 per cent of INHS’s entities disclosed at least one social report during the observed period. Moreover, the authors’ results denote how the approach of INHS’s entities to social reporting is different both in term of “quality” and “quantity.” Research limitations/implications: The SOEs play a central role within the Agenda 2030 strategies. However, public managers are less oriented than private managers to adopt non-financial reporting tools. Furthermore, the authors’ results highlight the existence of asymmetric information between SOEs and citizens even if in presence of best practices such as the INHS. In this sense, the adoption of non-financial reports tool to engage in a more effective way with citizens could be a strategic driver for the achievement of highest degree of social legitimacy to operate. Practical implications: The paper is of use to public managers operating in countries characterized by a high level of contribution to SDGs. Specifically, the authors’ results suggest how the adoption of reporting tools could impact positively in terms of stakeholder’s awareness to SDG themes. Originality/value: This paper contributes to the understanding of the central role covered by academics, practitioners and public sectors to SDGs through the adoption of social reporting tools
The “comply-or-explain” principle in directive 95/2014/EU. A rhetorical analysis of Italian PIEs
No full textPurpose: The purpose of this paper is to evaluate the effectiveness of the comply-or-explain principle in the Italian context. In particular, the analysis will evaluate, which factor impact on firms' voluntary adoption of this tool to adequate their non-financial reports to the legal requirements of Directive 95/2014/EU. Design/methodology/approach: The methodology consists of two different levels of analysis. The first part is statistical descriptive, and it consists of a rhetorical analysis on the justifications provided by the firms about their omissions to comply with Directive 95/2014/EU. The second part is inferential and its aim is to evaluate, which factors impact on comply-or-explains adoption. Findings: The findings reveal how the comply-or-explain application in Italy has been characterized by several criticisms. The result highlight how the justifications adopted by the firms is influenced by their sector of activity and omission's type. Moreover, the analysis suggests how the sector of activity and the level of adherence to global reporting initiative influenced the average number of omissions. Research limitations/implications: The limitations of the research are represented by the focuses on a single country and by the short period of analysis. In this sense, future research could be addressed to the analysis of countries different from Italy. Moreover, accounting scholars could provide further contributions to the political debate through the evolution of the “comply-or-explain” principle’s strategies over the years. Practical implications: The practical implications connected to the present research are twofold. The first one is represented by the possibility for policymakers to increase the degree of attention about the use of comply-or-explain as legitimization's tool. The second one is represented by the possibility for practitioners to identify a new reporting framework. Social implications: The social implications are represented by the possibility for stakeholders to evaluate the reliability's degree of the disclosure produced by Italian public interest entities after the implementation of Directive 95/2014/EU. Originality/value: Despite the growing attention paid by academics regard Directive 95/2014/EU, this is the first attempt to analyze the comply-or-explain from a rhetorical perspective
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