Enel: CSR and Performance Measurement

The Enel case is focused on the impact of CSR on performance measurement and evaluation. Particularly, it points out the impact that a CSR approach can have on performance measurement both for external and internal users. On the one side, we refer to the external reporting for communication and information towards the stakeholders (CSR disclosure), such as the triple bottom line reporting, or the environmental and social balance sheet; on the other side, it is taken into consideration the managerial reporting devoted to support the management in the evaluation of business performance and in the decision making process. With regard to CSR disclosure, and considering an historical point of view, the case deals with the introduction of the social balance sheet and the environmental reporting in 1996, the ethical code in 2002, and the sustainability balance sheet in 2003. Referring to the managerial reporting, the case describes how, since 2003, the CSR principles have been introduced in the strategic planning, budgeting and managerial reporting. It gives also an account of the introduction of a Sustainability Balanced Scorecard. The case deals also with the reasons why a company decides to revise its performance measurement and evaluation systems, in order to align them to the CSR approach, the related advantages and difficulties, and the technical issues (the contents of the sustainability balance sheet and reporting, the choice of KPI, the IT issues, and so on)

Accounting, auditing and control for sustainability

The article aims to highlight the main impact that CSR and sustainability produce on managerial accounting

Women\u2019s role in family business: evolution and evidences from a European case study

This paper pursues two main aims: (1) to show the evolution of the women\u2019s role in family business and to better understand the obstacles/drivers and possible solutions; and (2) to understand the impact of women on family firms considering several aspects such as their leadership styles, and impact on firm\u2019s strategy, organization, managerialization and performance. In order to summarize the main obstacles and positive aspects concerning the women\u2019s involvement in family business, we have applied the framework proposed by Martinez Jimenez (2009). This framework has been used because it helps to better understand which are the obstacles and drivers that impact on the women\u2019s involvement in family business. The research method is based on the longitudinal analysis of a case study concerning a medium sized family firm operating in the service sector in Europe. The analysis of the case study has confirmed most of the obstacles/weakness and positive aspects/strengths highlighted by the literature. In the period of analysis, an evolution of the role of women among family generations had emerged, as well a less relevant role of obstacles with respect to strengths can be identified

Corporate Social Responsibility in Family Business: a literature review

This paper aims to analyse the state of the art of research in the field of Corporate Social Responsibility (CSR) in family business, in order to find potential research gaps and to identify future research directions. We carried out a literature, using most common sources. 80 articles, issued in different journals, from a wide range of fields, were found. The majority of articles are empirical; we didn\u2019t find any literature review on CSR in family business. Research findings show that CSR in family business is a topic that has been analysed since 2003, but the literature is very limited and fragmented. Some authors underline that family business are more socially responsible than nonfamily firms, others suggest that there are not differences between family and nonfamily businesses. Family firms have special links with local community and they have a particular focus on social and environmental issues. Moreover, they have strong ties with their stakeholders, nevertheless some authors underline that family ownership has a negative correlation with employees and the community in relation to CSR performance. In the light of findings of the literature review, we propose that future research should analyse more in depth how the distinctive features of family firms may have an impact on the adoption of CSR practices, as well differences in the CSR approach within different kinds of family businesses