The present work aims to analyze the impacts of the new legislative and institutional Italian context for the local utilities, with regard to the governance and management systems for local authorities and local utilities organizations. In particular, there are three different aspects, which are...

This work is the final result of a research project, funded by the Italian Nation Research Centre (CNR) about the cultural identity like integration factor. The project aim was to study, from a business economics perspective, the management system of the cultural sites, belonging to the World...

This paper aims to analyze the relevance of intangible assets, in particular linked to social re-sponsibility, with reference to performance measurement systems in local utilities companies. Other two aspects can be connected to the emerging role of intangibles for the performance measurement:...

In this work we consider the link between corporate governance and social responsibility (CSR) in local utilities companies. More specifically, we use the term 'tool of corporate governance' as a tool able to support the governance of a company to reach its strategic aims, reconcile efficiency...