1,721,007 research outputs found
Integration of Sustainability and Management Control Systems: A Challenge for Family SMEs, Chap. 10, pag. 203 - 214, in Maintaining Sustainable Accounting Systems in Small Business, IGI GLOBAL
No full textIn order to support family SMEs in developing more responsible, innovative, and competitive business
models, this chapter proposes to study the role and interaction between sustainability control systems
(SCSs) and management control systems (MCSs). The chapter will examine management control and
family business literature with the purpose of discussing the following research issues: What are the
interactions between different forms of social responsibility in family SMEs? How can we transfer the
family firms’ attitude to social responsibility in a sustainable business model? What are the main elements of
a sustainable business model that can leverage on family firms' business model? The conceptual framework
will be defined through literature review: the main aim is to convey the meaning of sustainability
and investigating the integration between SCSs and MCSs in family SMEs.
The chapter offers some contributions to the academic debate in the field of sustainability, considering that the domain of SMEs is still understudied
Predisposizione e ruolo del business plan nell'ambito della gestione delle PMI. Guida operativa per commercialisti e imprenditori
No full textINTEGRATED REPORTING AND ENVIRONMENTAL DISCLOSURE: IS NATURAL CAPITAL NEGLECTED?
No full textWe have entered a new geologic era, the Anthropocene, also defined as the Age of Humans, in which humans are doubtless responsible for ensuring sustainable development. Further research is required to assess actions carried out by business organizations with reference to environment preservation. Our paper contributes to the academic discussion on the role of integrated reporting with a focus on natural capital. We propose to investigate whether and how companies report about natural capital in their integrated reports (IR), in the domain of South Africa. In our study, we investigate the type of information and its positioning in the IR and, notably, in the business model (BM). Our paper provides many contributions to literature. First, it exposes the extent and type of information that can be provided on natural capital through IR. Moreover, the paper contributes to the debate about the efficacy of IR to really enhance sustainability practices
CORPORATE GOVERNANCE DISCLOSURE IN ITALY IN THE CONTEXT OF CLIMATE CHANGE
No full textNowadays climate change represents the most critical issue facing the global economies, and, at the same time, the most misunderstood risk that organizations face in the coming years. The necessity to cover this gap has led to the spread of alternative disclosure frameworks, such as the Task Force on Climate-Related Financial Disclosure (TCFD), established in 2015. In our research, we focus the attention, amongst the TCFD recommendations, on the thematic area of governance, as we are interested in studying companies’ awareness of climate change and the extent to which they assess environmental issues, risks and impacts. The adherence to TCFD policies appears, amongst the major results of the analysis, limited, with a rather significant polarization of information between good and bad reporters. Our findings provide interesting insights and implications both from a theoretical and managerial point of view, displaying that, in line with mimicry studies on corporate disclosure, the conduct of companies towards climate change disclosure suggest an imitative behaviour amongst competitors
The role of the Chief Financial Officer: comparing literature between family and non-family firms
No full textPaper dal titolo "The role of the Chief Financial Officer: comparing literature between family and non-family firms" in atti del convegno EURAM 2022 "Laeding digital transformation" svoltosi a Winterthur (Svizzera), da 15 al 17 giugno 2022.
No full text
Handbook on Accounting and Control in Family Business - Capitolo 4. Performance measurement in family business, di Paola Vola
No full textIl ruolo del Direttore Amministrativo e Finanziario e la rilevanza dei processi di reporting
No full textSupporting sustainability: the role of Management Control Systems in family SMEs, cap. 1, in AA.VV. (a cura di Cantino V., De Vincentiis P., Racca G.), Risk management: perspectives and open issues- A multi-disciplinary approach
No full textEuropean countries share a concern about business investment: because of the financial
crisis, wealth creation is decreasing and business confidence is weak. At the same time,
social problems like unemployment, underemployment, and poverty are increasing.
In this context, the need to promote economic development consistent with social and environmental
concerns has drastically emerged.
There is an increasing opportunity to assess value creation from a sustainability standpoint
and with a social responsibility approach.
This is what we can define as a “social responsible business model”, based on value creation
for stakeholders. In the new context, also the concept of value creation has to be
changed from value creation for shareholders to value creation for all stakeholders. Value
creation also embed sustainable value (based on a triple bottom line approach), and social
responsibility. Since FFs pursue both economic and social objectives, we can say that there
is a lot of social responsibility in FFs. Family firms (FFs) seems to be likely to adopt the
triple-bottom line paradigm (economic, social, ecological performance) according to their
characteristics: literature affirms that additional feature that distinguishes FFs from NFBs
is their desire to preserve the family’s socioemotional wealth and the pursuit of nonfinancial
outcomes.
In the EU environment, SMEs (especially family SMEs) not only contribute significantly to
the European GDP and employment, but they are also recognized to adopt business models
more sensible to social issues and stakeholder needs.
Although sustainability has been discussed in management control literature to highlight
the need of sustainability control systems (SCSs), little is known about the mode of integration
between SCSs and traditional management control systems in family SMEs.
In order to support SMEs in developing more responsible, innovative and competitive
business models, this paper proposes to study the role of sustainability control systems
(SCSs). In this article we examine the management control literature and family business
literature with the purpose of proposing a sustainable business model. We summarize literature’s orientation, in order to identify the drivers of adoption of SCSs and their role in
the business model. Starting from a summary of the main FFs features, we will discuss the
following research questions:
-What are the interactions between different forms of social responsibility in FFs?
-How can we transfer the family firms’ attitude to social responsibility in a sustainable
business model?
-What are main elements of a sustainable business model that can leverage on family
firms business model?
-What are different tools, mechanisms, solutions needed to adopt and implement a sustainable
business model?
In summation, sustainability and social responsibility challenges are huge and fast growing:
family SMEs can reply to these challenges, supporting positive sustainable development
outcomes, with more responsible, innovative and competitive business model
- …
