1,721,011 research outputs found
A comparative analysis of human capital disclosure in annual reports and sustainability reports
L'integrazione della salute e sicurezza a livello aziendale: Il ruolo dei meccanismi di gestione e controllo
Creare una visione manageriale della salute e sicurezza rappresenta la sfida e il percorso
che molte aziende devono ancora compiere e che la comunità scientifica deve cercare di
stimolare e indirizzare. Il volume si inserisce in questa discussione, evidenziando i
comportamenti attuati dalle aziende in tema di comunicazione della salute e sicurezza e
riflettendo sul rapporto tra investimenti e rendimenti come elemento a supporto decisionale
e capace di spingere le aziende a migliorare il loro livello di attenzione al tema
Misurare i costi degli infortuni ed i benefici connessi alla sicurezza sui luoghi di lavoro: alcune riflessioni
A Sociotechnical Analysis of Accounting for Employee Health and Safety: Evidence from a Multiple Case Study
Corporate social responsibility and the communication of Intellectual Capital: evidence from social and sustainability reporting
paper presentato al XIII Workshop AIDEA Study Group “COMMUNICATION TO FINANCIAL MARKETS” tenutosi a Bari il giorno 25 Febbraio 2009
Sustainability accounting in action: lights and shadows in the Italian context
This study analyses the use of eight tools for sustainability accounting and the aims of
sustainability accounting in decision making. The data, collected through a survey and
interviews, indicate that only a small set of experimenter firms use these tools while other
firms appear to be more conservative. From a decision making perspective, sustainability
accounting is closely associated with the monitoring of internal compliance and efficiency.
Unfortunately, sustainability accounting is in a relatively early phase of development and
the lack of engagement by most firms is negative for the construction of a more balanced
relationship between business and environmental and social issues
Sustainability accounting in action: Lights and shadows in the Italian context
This study analyses the use of eight tools for sustainability accounting and the aims of sustainability accounting in decision making. The data, collected through a survey and interviews, indicate that only a small set of experimenter firms use these tools while other firms appear to be more conservative. From a decision making perspective, sustainability accounting is closely associated with the monitoring of internal compliance and efficiency. Unfortunately, sustainability accounting is in a relatively early phase of development and the lack of engagement by most firms is negative for the construction of a more balanced relationship between business and environmental and social issues. © 2014 Elsevier Ltd
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