Download or read book Reporting aziendale e sostenibilit written by B. Campedelli and published by FrancoAngeli. This book was released on 2005 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Il reporting socio ambientale e di sostenibilit written by Filippo Vitolla and published by EGEA spa. This book was released on 2013-01-18T00:00:00+01:00 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: Quali informazioni contengono i report socio-ambientali e di sostenibilità? Come si misura la qualità delle informazioni divulgate? Quali sono i fattori rilevanti, interni ed esterni all’impresa, che favoriscono la redazione di report socio-ambientali di qualità? Si riscontrano differenze sostanziali tra la dimensione sociale e quella ambientale dei report? In questo lavoro, dopo un’approfondita rassegna della letteratura rilevante sul tema, si propone un’analisi empirica dei report socio-ambientali e di sostenibilità delle società quotate alla Borsa Italiana con l’obiettivo, da un lato, di fornire la descrizione, in ottica statica e dinamica, dei loro contenuti e delle modalità di redazione e, dall’altro, di valutarne la qualità e verificare l’impatto sulla stessa dei fattori che condizionano il processo di disclosure.

Download or read book Integrated Reporting written by Cristiano Busco and published by Springer Science & Business Media. This book was released on 2013-11-27 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on Integrated Reporting as a contemporary social and managerial innovation where a number of initiatives, organizations and individuals began to converge in response to the need for a consistent, collaborative and internationally accepted approach to redesign corporate reporting. Integrated Reporting is a process that results in communication of the annual “integrated report” which describes value creation over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. This book offers a fresh perspective with expert contributions focusing on both the theoretical underpinnings and the practical challenges for the future of corporate reporting.

Download or read book Corporate Sustainability written by Paolo Tenuta and published by Springer Nature. This book was released on 2022-09-26 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book introduces readers to the main types of corporate sustainability practices. The first section examines both the ratings provided by international agencies and the various ESG (Environmental, Social and Government) indexes existing at 2021. In turn, the second part empirically investigates the relationship between the level of corporate sustainability and corporate financial performance among the large companies listed on the Milan Exchange FTSE-MIB 40 index for 2015-2019. The book offers a comprehensive overview of current sustainability concepts and practices and illustrates how various companies are seeking to integrate them in their competitive strategy. Further, it fills a gap in the extant literature by analysing the origins, historical evolution and structure of the main rating agencies and ESG indexes. In addition, the empirical analysis of corporate sustainability’s impact on companies’ financial performance reveals the importance of collegial leadership – a commonly found feature of Italian family businesses that has not been considered in previous studies – as a moderating factor for reconciling sustainability initiatives and performance at family-run firms.

Download or read book Environmental Accounting and Reporting written by Maria-Gabriella Baldarelli and published by Springer. This book was released on 2017-04-05 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.

Download or read book Responsible Business in Uncertain Times and for a Sustainable Future written by Nicholas Capaldi and published by Springer. This book was released on 2019-05-10 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers up-to-date insights into the theory and practice of Corporate Social Responsibility (CSR) and sustainability management. Gathering contributions by a team of international scholars, it shares perspectives from a variety of academic disciplines, including management and tourism as well as accounting, higher education research and supply chain management. Guided by the credo of achieving 'Responsible Business for Uncertain Times and a Sustainable Future,' the authors present their latest reflections on, and possible solutions for, sustainable and responsible business practices. All of the contributions presented here are critical, evidence-based and solution-oriented, making the book both practical and insightful reading for academics and practitioners alike.

Download or read book Il nuovo ruolo della relazione sulla gestione written by Michele Milone and published by FrancoAngeli. This book was released on 2023-09-01T00:00:00+02:00 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.1301

Download or read book La centralit del bilancio di esercizio per la valutazione dell impatto sociale delle aziende written by Elisa Roncagliolo and published by FrancoAngeli. This book was released on 2023-09-01T00:00:00+02:00 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: 365.1295

Download or read book La rendicontazione socio ambientale e di sostenibilit nel sistema giudiziario italiano written by Floriana Fusco and published by FrancoAngeli. This book was released on 2022-01-13T16:36:00+01:00 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: 374.6

Download or read book Corporate Social Responsibility written by Beatrice Orlando and published by BoD – Books on Demand. This book was released on 2022-03-16 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Edited Volume Corporate Social Responsibility is a collection of reviewed and relevant research chapters, offering a comprehensive overview of recent developments in corporate behavior. The book comprises single chapters authored by various researchers and edited by an expert in the field. All chapters are complete in themselves but united under a common research study topic. This publication aims at providing a thorough overview of the latest research efforts by international authors and opening new possible research paths for further novel developments.

Download or read book Il sustainability reporting nelle universit written by Sara Moggi and published by Maggioli Editore. This book was released on 2016 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Elgar Companion to Corporate Social Responsibility and the Sustainable Development Goals written by Samuel O. Idowu and published by Edward Elgar Publishing. This book was released on 2023-10-06 with total page 390 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely Companion analyses how corporate social responsibility (CSR) can accelerate the achievement of the UN’s Sustainable Development Goals. Global experts from a wide range of disciplines develop a flexible, diverse, and reconstructed form of CSR and illustrate how it can help build an inclusive and sustainable future.

Download or read book Responsabilit sociale d impresa Ragioni azioni e reporting written by Giovanni Castellani and published by Maggioli Editore. This book was released on 2015 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sostenibilit aziendale written by Alessandra Ponzio and published by Gruppo 24 Ore. This book was released on 2022-11-17T09:21:00+01:00 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: L’accelerazione della regolamentazione del reporting di sostenibilità si inserisce in un contesto economico-sociale decisamente turbolento. Le imprese, faticosamente in ripresa dopo un forte calo della domanda dopo la pandemia, si trovano ora a dover affrontare una crisi energetica senza precedenti, assistendo ad una impennata dei costi dell’energia e delle materie prime nonché ad un significativo aumento dell’inflazione. In questo scenario geo-politico diventa ancora più urgente adottare strategie d’impresa di medio-lungo periodo basate sul paradigma “ESG”. La Guida del Sole 24 Ore mette a disposizione strumenti conoscitivi sul panorama normativo e i trend in atto, tenendo conto della peculiarità di alcuni settori, tra i quali il mondo finanziario e assicurativo, e fornendo strumenti tecnici e casi rappresentativi del mercato, anche tenendo conto del tessuto imprenditoriale che vede una presenza significativa di piccole e medie imprese

Download or read book Responsabilit sociale rendicontazione non finanziaria e processi di armonizzazione written by IZZO MARIA FEDERICA and published by Giappichelli. This book was released on 2023-05-05 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: L’analisi critica dei rapporti tra l’impresa e l’etica, tra la morale ed il mondo degli affari, tra le decisioni aziendali e le loro conseguenze rappresentano temi ben noti all’Economia Aziendale che oggi risultano vivere una moderna e rinnovata età dell’oro. In questo quadro, i temi della responsabilità, dell’agire sostenibile, degli Obiettivi di Sviluppo Sostenibile, del purpose e dell’impatto hanno sempre più acquisito un crescente peso ed un ruolo di primissimo piano all’interno del dibattito accademico, imprenditoriale, regolatorio e politico. Anche alla luce di ciò, nuovi meccanismi comunicativi, più olistici e integrati, appaiono necessari a rendicontare gli impatti complessivi e le esternalità generate dal business, con l’obiettivo di offrire informazioni più complete, “materiali”, arricchite da dati di natura previsionale, ed efficaci. A livello europeo, la Direttiva 2014/95/UE sulla comunicazione delle Non-Financial and Diversity Information e le innovazioni previste dalla Corporate Sustainability Reporting Directive (CSRD) stanno contribuendo ad istituzionalizzare, su base normativa, un approccio integrato alla pianificazione, gestione e rendicontazione dei temi legati alla sostenibilità. In questo quadro, l’emergere di nuovi attori istituzionali nell’ambito della definizione dei criteri di rendicontazione ESG (la Commissione europea in collaborazione con l’EFRAG e la IFRS Foundation) ha ulteriormente animato il dibattito, rilanciando il c.d. Sustainability Reporting Momentum. All’interno di questo quadro di riferimento, obiettivo del presente lavoro, dopo un approfondimento sulle radici storiche della CSR con particolare riferimento al contributo di alcuni dei Maestri dell’Economia Aziendale italiani, è quello di offrire un’analisi dei processi normativi in atto volti ad armonizzare e regolamentare le pratiche di rendicontazione degli aspetti ESG, esaminando al contempo l’evoluzione delle pratiche di disclosure delle aziende e il punto di vista dei principali attori aziendali.

Download or read book Dalla voluntary alla mandatory disclosure dell informativa societaria di natura non finanziaria written by Romilda Mazzotta and published by FrancoAngeli. This book was released on 2023-01-13T00:00:00+01:00 with total page 179 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1312.10

Download or read book Piccole e medie imprese e strategie di sostenibilit written by Teresa Turzo and published by FrancoAngeli. This book was released on 2024-09-02T00:00:00+02:00 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1312.14