Corporate Social Responsibility Disclosure in Italy: An Analysis of the Last Years

Corporate Social Responsibility Disclosure (CSRD) is the process of communicating the social, ethical and environmental effects of organizations’ economic actions. It is a formal commitment to inform and involve stakeholders with an adequate flow of communication through suitable channels, focusing on relevant content. The aim is to study voluntary disclosure implemented by Italian listed companies in the last 9 years (2008-2016). The empirical survey covers data and information on 165 companies. We have analysed: 1) the extent of CSRD in Italy; 2) the characteristics of voluntary disclosure in terms of type of report published and guidelines or standards followed; 3) the main differences between the industrial sectors about the publication of non-financial reports and the types of report used. Our findings show a significant improvement in the practice of voluntary disclosure of Italian listed companies and a key role of industry in decisions regarding the quantity and quality of non-financial disclosure. The value of this research concern in the wide (in time, through the last nine years, and in space, through the different industries) point of view through which is investigated the phenomenon of CSRD in Italy before the shift from a voluntary to a legislative perspective

Biodiversity management approaches in small and innovative businesses: insights from a systems thinking perspective

Purpose – Amid the current global crisis, biodiversity remains a topic that is often relegated to a few disciplines. Many issues related to the relationship between organizations and the ecosystem remain unexplored. This study aims to fill this gap by examining the characteristics of the interrelationship between these two complex and dynamic systems. Design/methodology/approach – This research is conducted using a constructivist approach, with an interpretivist perspective and a case study methodology. Through this research perspective and an exploratory multiple case study (holistic), the authors assess the implications related to the concept of biodiversity and the impacts that organizational choices could have on the consideration and management of this complex concept. Findings – The desire of these entrepreneurs to change their ways of doing things and try to produce in a way that respects the ecosystem and enhances natural genetic diversity, while simultaneously drawing value from it in a healthy and sustainable manner, is evident. The orientation toward a sustainable and ecologically innovative business brings the concept of profit into the background on several occasions, leading these bakery entrepreneurs to be visionary green entrepreneurs (or ecopreneurs). The desire to be sustainable and to change the ways of ‘‘business as usual’’ makes these companies and their entrepreneurs an example of ‘‘sustainability-as-flourishing.’’ Originality/value – By adopting the systems thinking approach and multiple case studies, this study examines the interrelation between some innovative small companies (bakeries) and biodiversity, their motivations to actively engage in biodiversity protection and their roles in protecting agrobiodiversity as well as the natural wealth of the ecosystem

La comunicazione aziendale

Gli studi di economia aziendale hanno da sempre sottolineato il ruolo etico e sociale connesso allo svolgimento dell’attività aziendale e, in particolare, delle aziende di produzione, a partire dalla finalità prima che ne motiva la stessa costituzione: il soddisfacimento dei bisogni umani e il benessere degli individui. Negli ultimi anni diversi elementi – globalizzazione, disastri ambientali, crisi finanziarie – hanno messo in risalto la complessità del contesto in cui le aziende operano e le molteplici spinte che sulle stesse premono, richiedendo loro di confrontarsi con i propri risultati e con il ruolo che rivestono, in una prospettiva ampia che abbraccia gli aspetti economico-finanziari e i riflessi ambientali, sociali e di sostenibilità che si intrecciano e derivano dall’attività svolta. In questo senso, la sostenibilità e, di conseguenza, la Responsabilità Sociale d’Impresa (RSI), rappresentano oggi un tema che suscita profondo interesse da parte delle imprese e degli operatori economici, politici e sociali. Alla luce di quanto osservato, il volume si propone di offrire una lettura dei principali elementi di analisi in ambito di responsabilità sociale, con particolare riferimento agli aspetti di governance e di comunicazione