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

A Decade of Integrated Reporting Studies: State of the Art and Future Research Implications

Purpose – Over the past decade, researchers have witnessed an exponential growth in the number of publications on IR. This paper aims to understand the state of the art of the research field and to highlight the areas where further academic research is needed, guiding developments in theory, research, policy and practices. Design/methodology/approach – The authors apply the dynamic literature review method called “Systematic Literature Network Analysis”, which combines systematic literature review and bibliographic network analysis. Furthermore, to overcome some of the limitations connected to the methodology, the authors integrate the literature with a manual content analysis of papers. Findings – IR adoption and practices and their determinants represent the most analyzed aspects of literature. Over time, attention has been paid to more specific issues, such as the relationship between IR and other disclosure mechanisms, IR quality and its assurance, the critical analysis of the IR framework and principles and difficulties in IR adoption. Although the literature on IR can be considered to be in its mature stage, many aspects are still under-researched, so there is plenty of space for future research. Originality/value – The authors propose the following main issues as subjects to be investigated in future studies: IR is not simply an evolution of sustainability reporting, but an innovative communication tool; the debate on who the recipients of value are (shareholders or stakeholders) and on what the definition of value adopted by IR is still remains an open issue; more attention should be given to the role of IR as a managerial tool, which could support strategy formation and communication, and influence internal processes of performance measurement and evaluation; what the future of IR will be in light of recent EU Corporate Sustainability Reporting Directive and new ISSB’s standards is still an open question. From a methodological perspective, little is known about structured approaches in accounting studies. The authors confirm how methodologies, such as that of this paper, may be exploited as a tool to support dynamic analysis for setting the agendas for future studies in the accounting field

Diagnosis of persistent ovarian carcinoma with three-step immunoscintigraphy

The diagnosis of recurrent ovarian carcinoma is usually determined at surgical re-exploration since the main non-invasive diagnostic tests have low accuracy. It would be desirable to have a high accuracy non-invasive diagnostic procedure. With this aim, we have assessed the utility of three-step immunoscintigraphy. Thirty patients were intravenously injected with biotinylated monoclonal antibodies MOv18 and B72.3, followed by avidin–streptavidin injection and finally by111In-biotin. Tumour recurrences were imaged 2 h post radioactivity injection. All patients underwent surgical re-exploration 3–4 days after immunoscintigraphy; the presence of tumour in the area of immunoscintigraphic uptake was evaluated in the biopsied material. Twenty-one patients studied were true-positive, five were true-negative, four were false-positive and none was false-negative. The diagnostic accuracy, positive predictive value and negative predictive value were 87%, 84% and 100% respectively. If these findings are confirmed in a larger number of patients, we expect immunoscintigraphy to be introduced as a cost-effective procedure in the follow-up of patients who have received surgery for ovarian carcinoma, since it promises to reliably identify patients who do not require surgical re-exploration, and guide biopsies when they are indicated. © 2000 Cancer Research Campaig

Age-Period-Cohort Analysis of 1990–2003 Incidence Time Trends of Childhood Diabetes in Italy: The RIDI Study

OBJECTIVE - To investigate age-period-cohort effects on the temporal trend of type 1 diabetes in children age 0-14 years in Italian registries. RESEARCH DESIGN AND METHODS - This report is based on 5,180 incident cases in the period 1990-2003 from the Registry for Type 1 Diabetes Mellitus in Italy (RIDI). Multilevel (random intercept) Poisson regression models were used to model the effects of sex, age, calendar time, and birth cohorts on temporal trends, taking into account the registry-level variance component. RESULTS - The incidence rate was 12.26 per 100,000 personyears and significantly higher in boys (13.13 [95% CI 12.66-13.62]) than in girls (11.35 [10.90-11.82]). Large geographical variations in incidence within Italy were evident; incidence was highest in Sardinia, intermediate in Central-Southern Italy, and high in Northern Italy, particularly in the Trento Province, where the incidence rate was 18.67 per 100,000 person-years. An increasing temporal trend was evident (2.94% per year [95% CI 2.22-3.67]). With respect to the calendar period 1990-1992, the incidence rates increased linearly by 15, 27, 35, and 40% in the following time periods (P for trend < 0.001). With respect to the 1987-1993 birth cohort, the incidence rate ratio increased approximately linearly from 0.63 (95% CI 0.54-0.73) in the 1975-1981 cohort to 1.38 (1.06-1.80) in the 1999-2003 cohort. The best model, however, included sex, age, and a linear time trend (drift). CONCLUSIONS - Large geographical variations and an increasing temporal trend in diabetes incidence are evident among type 1 diabetic children in Italy. Age-period-cohort analysis shows that the variation over time has a linear component that cannot be ascribed to either the calendar period or the birth cohort

Population Based Study of 12 Autoimmune Diseases in Sardinia, Italy: Prevalence and Comorbidity

BACKGROUND: The limited availability of prevalence data based on a representative sample of the general population, and the limited number of diseases considered in studies about co-morbidity are the critical factors in study of autoimmune diseases. This paper describes the prevalence of 12 autoimmune diseases in a representative sample of the general population in the South of Sardinia, Italy, and tests the hypothesis of an overall association among these diseases. METHODS: Data were obtained from 21 GPs. The sample included 25,885 people. Prevalence data were expressed with 95% Poisson C.I. The hypothesis of an overall association between autoimmune diseases was tested by evaluating the co-occurrence within individuals. RESULTS: Prevalence per 100,000 are: 552 rheumatoid arthritis, 124 ulcerative colitis, 15 Crohn's disease, 464 type 1 diabetes, 81 systemic lupus erythematosus, 124 celiac disease, 35 myasthenia gravis, 939 psoriasis/psoriatic arthritis, 35 systemic sclerosis, 224 multiple sclerosis, 31 Sjogren's syndrome, and 2,619 autoimmune thyroiditis. An overall association between autoimmune disorders was highlighted. CONCLUSIONS: The comparisons with prevalence reported in current literature do not show outlier values, except possibly for a few diseases like celiac disease and myasthenia gravis. People already affected by a first autoimmune disease have a higher probability of being affected by a second autoimmune disorder. In the present study, the sample size, together with the low overall prevalence of autoimmune diseases in the population, did not allow us to examine which diseases are most frequently associated with other autoimmune diseases. However, this paper makes available an adequate control population for future clinical studies aimed at exploring the co-morbidity of specific pairs of autoimmune disease

Plasma levels of matrix metalloproteinase-2, -3, -10, and tissue inhibitor of metalloproteinase-1 are associated with vascular complications in patients with type 1 diabetes: The EURODIAB Prospective Complications Study

Impaired regulation of extracellular matrix remodeling by matrix metalloproteinases (MMPs) and tissue inhibitor of metalloproteinase (TIMP) may contribute to vascular complications in patients with type 1 diabetes. We investigated associations between plasma MMP-1, -2, -3, -9, -10 and TIMP-1, and cardiovascular disease (CVD) or microvascular complications in type 1 diabetic patients. We also evaluated to which extent these associations could be explained by low-grade inflammation (LGI) or endothelial dysfunction (ED). Methods: 493 type 1 diabetes patients (39.5 ± 9.9 years old, 51% men) from the EURODIAB Prospective Complications Study were included. Linear regression analysis was applied to investigate differences in plasma levels of MMP-1, -2, -3, -9, -10, and TIMP-1 between patients with and without CVD, albuminuria or retinopathy. All analyses were adjusted for age, sex, duration of diabetes, Hba1c and additionally for other cardiovascular risk factors including LGI and ED. Results: Patients with CVD (n = 118) showed significantly higher levels of TIMP-1 [β = 0.32 SD (95%CI: 0.12; 0.52)], but not of MMPs, than patients without CVD (n = 375). Higher plasma levels of MMP-2, MMP-3, MMP-10 and TIMP-1 were associated with higher levels of albuminuria (p-trends were 0.028, 0.004, 0.005 and 0.001, respectively). Severity of retinopathy was significantly associated with higher levels of MMP-2 (p-trend = 0.017). These associations remained significant after further adjustment for markers of LGI and ED. Conclusions: These data support the hypothesis that impaired regulation of matrix remodeling by actions of MMP-2, -3 and-10 and TIMP-1 contributes to the pathogenesis of vascular complications in type 1 diabetes