Sustainability Disclosure in Social Media – Substitutionary or Complementary to Traditional Reporting?

Objective: This study examines sustainability disclosure by 50 British companies from FTSE 100 and compares reporting via traditional sources and on Twitter by indicating whether the content in two various disclosure channels is of substitutionary or complementary nature. Methodology: A content analysis on more than 20,000 tweets was performed to examine sustainability disclosure practices which were compared with Bloomberg ESG scores for each studied company. Findings: On the general level of sustainability division into three pillars (Environment, Social and Governance), it can be observed that social media reporting provides complementary information. Whereas, the disclosure of environmental issues via traditional sources was relatively poor, the reporting of environmental information in social media performed best. However, with the division on ESG sub-pillars, the picture is not that clear. Most of the poorly performed ESG sub-pillars in traditional reporting, were also poorly reported in social media. Value Added: This article is a response to the call for studies on non-financial disclosure via social media, which is strongly highlighted in the recent literature concerning future research. Additionally, a comparative analysis with the reporting by traditional, well-studied channels was performed. Recommendations: This study offers an understanding of the British companies’ corporate practices that refer to sustainability disclosure by traditional channels and via social media. Hence, it has implications for organizations in the creation and use of communication channels when developing a dialogue with stakeholders on topics regarding sustainability

ACCOUNTING REGULATION FOR NONPROFIT ORGANIZATIONS IN ITALY AND SPAIN: TOWARDS AN EUROPEAN PERSPECTIVE

The paper present the nonprofit entities accounting regulation in Italy and in Spain in an european perspective. After a presentation of activities of nonprofit entities and difference in their governance, the paper presents the accounting regulation for nonprofit entities in Italy (Raccomandandazione sul rendiconto delle aziende nonprofit della Commissione Aziende Nonprofit del Consiglio Nazionale dei Dottori Commercialisti) and in Spain (Plan General de Contabilidad - Adapataciones para fundaciones de competencia estatal y asosciaciones declaradas de utilidad publica por Istitudo Central de Auditoria y Contabilidad) and compare the two regulations. The paper substinues the need for an Europea framework

Elementi di System Dynamics per il budget d'impresa

Questo libro ha lo scopo di introdurre il lettore all'applicazione delle strutture e dei processi di modellazione dinamica per la redazione del budget d'impresa. La programmazione aziendale, tradotta in misure economico-finanziarie, è fondamentale per gran parte delle aziende, soprattutto di medie e grandi dimensioni. I sistemi dinamici possono rappresentare validi strumenti per determinare ex ante le consistenze degli aggregati chiamati a responsabilizzare i manager ad ogni livello

XBRL: il formato elaborabile obbligatorio per il bilancio di esercizio

Il contributo presenta i caratteri di XBRL, applicazione del metalinguaggio XML ai flussi informativi economico-finanziari delle imprese. Inoltre si presentano alcune riflessioni sul percorso normativo che ha condotto all'obbligatorietà del formato in oggetto, sui limiti e sulle potenzialità dello stesso

Online Reputation Monitoring: An Exploratory Study on Italian Hotel Managers\u2019 Practices

This study aims to understand current Italian hotel managers\u2019 practices in monitoring online reviews included on travel websites and online travel agencies. Results obtained by a web survey indicate what hotel managers monitor (rating, rankings, guest comments regarding different service elements) and managers\u2019 orientation in replying to customer reviews. Findings may support online reputation management tools providers and consulting firms by highlighting the degree of hoteliers\u2019 interest in UGC monitoring and providing insights on possible factors that differentiate current management practices and should be considered in order to offer technical solutions coherent with the distinctiveness of Italian context

Web reputation and performance measurement systems in the hotel industry: An exploratory study in Italy

This research, which focuses on web reputation in the hotel industry, aims to understand hotel managers’ practices in monitoring travellers’ opinions disclosed on travel websites and online travel agencies. Results from a web survey administered to Italian hotel managers and owners highlight the great importance attributed to web reputation and describe the type and frequency of controls as well as how the information collected from the Internet is used to support performance evaluation and managers’ decision-making

Exploring the relationship between product-service system and profitability

Over the last few decades there has been a significant change in the economic output worldwide, and services have become more and more important. Manufacturers strengthen their competitive position by relying on service offerings, which has been referred to as “servitization”. A particular research stream within such framework recalls product service systems (PSS) as the integration of products and services to deliver value to the customer. The purpose of the paper is to examine the relationship between PSS categories and profitability. The empirical analysis uses a dataset of 10,051 companies on machinery manufacturing industry drawn from the ORBIS database. The analysis further considers the location of firms and differentiates between the European and BRIC countries. The findings reveal that profitability could be represented by an ideal bell curve if we consider on the horizontal axis a spectrum of PSS with an increasing servitization level. In fact, a higher profitability is expected for those companies offering central PSS categories (Product-Oriented, Service-Oriented and Use-Oriented PSS) in contrast to what happens for Integration-Oriented and Result-Oriented PSS categories which are closer, respectively, to the “pure product” and the “pure service” configurations extremes. Finally, considering the stage of economic development, the choice of offering Integrated-Oriented PSS brings to a better financial performance in BRIC countries, whereas, in the same setting, Use-Oriented PSS choice has a negative impact

Web reputation and performance measurement systems in hotel industry

The present research focuses on the role of web reputation in hotel industry, aiming to understand current hotel managers practices in monitoring travellers’ opinions disclosed on travel web sites, social media and online travel agencies. Results stemming from a web survey administered to Italian hotels describe which web reputation items (i.e. staff friendliness, adequacy of the rooms, sport services) hotel managers are more interested in, the frequency of controls and how the information collected from the Internet is used to support performance evaluation and mangers’ decision making

Imprese sociali operanti in ambito sanitario: un'indagine esplorativa sui requisiti di aziendalità

The paper aims to analyse the financial requirements of social enterprises operating in the health sector, so as to test their sustainability and duration. This is required to assess the possibility of integrating the supply of public health supply and of not-for-profit organisations within a subsidiarity framework. In the first part of the paper, the actual demand for private health services is highlighted. In the second part, the paper presents a multivariate analysis of financial indicators of social enterprises (belonging to a wellknown network) and of a sample of private companies. The focus of the paper is to point out the gap in the financial performances between for-profit and not-forprofit companies regarding only the conditions for the existence of the latter