The Role of Small and Medium Practices in the Sustainability Reporting of Italian Small and Medium Enterprises

Small and medium enterprises (SMEs) have a prominent role in both the European and the Italian economies, but their approach towards corporate social responsibility (CSR) and sustainability is still underdeveloped. The reasons are mainly related to perceived low economic returns, lack of enforced compliance of the legislation, limited financial and practical support. In overcoming these problems, the role of small and medium practices (SMPs) can be determinant due to the relationship between SMEs and their (not only accounting) consultants. This chapter focuses on SMPs’ role in promoting SMEs’ initiatives and also considers the academic debate about their sustainability reporting. The investigation of this stream of research and the results of a web survey (involving SMPs in the Northeast of Italy) emphasize how SMPs can support SMEs’ sustainable practices and reporting

Internet History

This paper outlines and analyzes milestones in the history of the Internet. As technology advances, it presents new societal and ethical challenges. The early Internet was devised and implemented in American research units, universities, and telecommunication companies that had vision and interest in cutting-edge research. The Internet then entered into the commercial phase (1984-1989). It was facilitated by the upgrading of backbone links, the writing of new software programs, and the growing number of interconnected international networks. The author examines the massive expansion of the Internet into a global network during the 1990s when business and personal computers with different operating systems joined the universal network. The instant and growing success of social networking-sites that enable Netusers to share information, photos, private journals, hobbies, and personal as well as commercial interests with networks of mutual friends and colleagues is discussed. Copyright © 2011, IGI Global