1,721,126 research outputs found
TOWARDS A SUSTAINABLE FUTURE: Competencies, regulations, and paradigm shifts in education
No full textThis chapter explores sustainability education’s interdisciplinary nature, emphasizing its role in shaping a comprehensive sustainability culture. It discusses competencies crucial for citizens and future business actors, emphasizing the need for a nuanced and temporal educational approach. The European regulatory landscape, particularly the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD) - which saw a postponement of the final vote - prompt a focus on hard-skill development for sustainability reporting and due diligence. The discussion underscores the insufficiency of regulatory frameworks alone, advocating for a holistic approach that combines compliance with awareness, consciousness, and rigour. The evolving European paradigm shift towards a network-centric approach places sustainability at the core, akin to the importance of digitization
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
Commento agli artt. 2-4, 23 e 24 della legge fallimentare
No full textIl contributo contiene un commento in materia di liquidazione coatta amministrativa e di poteri e competenza del tribunale fallimentare
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
Tracing the boundaries between sustainable cities and cities for sustainable development. An LDA analysis of management studies
No full textIn recent years, an increasing number of researchers have focused their attention on the absence of a comprehensive definition of ‘sustainable cities’. The discussion has also interested the United Nations, which has contributed by providing a point of reference for local governments in the Agenda 2030. To shed light on the debate, the present study has adopted a latent Dirichlet allocation (LDA) analysis of the literature produced within the last five years. Furthermore, this study has adopted a bibliometric analysis to provide further insights into the published literature. Finally, the institutional work theory has been used to read the results of the analysis concerning the three main institutional works identified by scholars: political, technical, and cultural work. The study has revealed eight different trends concerning sustainable cities research, involving topics such as urban development, public management, environmental issues, and cultural impact on citizens. Additionally, topic analysis has resulted in a strong connection with the SDG 11. Conclusions of the analysis include the realisation that the sustainable city is supported by the political work of local governments and by the contributions of either the cultural or the technical work of city institutional actors
Sustainability reporting in public–private hybrid organisations: a structured literature review
No full textPurpose: The growing interest in sustainability reporting by management scholars is leading to new research fields. Among the different actors involved in non-financial disclosures, recent research is paying attention to public–private hybrid organisations. This study explores the main focus and critique of current and past literature on public–private hybrids and sustainability reporting. Design/methodology/approach: To explore the recent field of sustainability reporting in public–private hybrids, this study adopts a structured literature review on studies collected from the scientific platforms Scopus and Web of Science. Findings: Findings revealed a young and growing field of research. Also, it emerged how more profound attention is being paid to the features and drivers of sustainability reporting in the public–private sector, along with a stimulus for further research on new reporting frameworks. Research limitations/implications: Considering the novelty of the research field, the collection of analyse
Sustainability disclosure and reporting by municipally owned water utilities
No full textMunicipally owned enterprises (MOEs) are showing interest in sustainability reporting. To understand how institutional pressures influence non-financial disclosures, we undertook a multiple case study involving three comparable municipal water utilities from different contexts and applied the institutional logics perspective. The comparative approach demonstrates how their sustainability reporting is slightly sensitive to national institutional settings. The findings reveal how the market, state, community, and professions logics drive MOE disclosures. The analysis also suggests that MOEs disclose their commitment to social and environmental responsibilities and promote collaboration. Finally, Carroll's pyramid reveals how MOEs disclose the most economical content
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