The implementation of sustainability reporting entails contradictory elements that can involve greenwashing or corporate governance procedures modifications, as well as the mission and accounting system of a company. Based on the premise in this paper, the authors show the end of a first step of...

The research question posed at the basis of this study is the following: what is the importance of sharing common values that originate from (and are reinforced by) the entrepreneurs’ and company’s embeddedness in a cohesive territorial socio-economic system? How can “land values”...

A further development in the socially responsible management debate my consider the following question: is SMEs’ orientation towards Corporate Social Responsibility sustained by entrepreneurs’ values and facilitated by environmental factors – that is, of an anthropological and...

This paper reflects on the theme of sustainability and territorial social responsibility, which, in this context, is defined as a pathway promoted by a plurality of public and private actors, forand non-profit, who find that social cohesion and the relationships that are cultivated in the place...

Il presente articolo intende fornire una panoramica generale dei primi contratti di rete stipulati in Italia, analizzando le dimensioni delle reti create ed i settori coinvolti, per poi verificare se questo nuovo strumento giuridico è idoneo a favorire lo sviluppo e la competitività...

This paper analyzes a new legislative instrument called network contract” designed to support inter-firm cooperation. It aims to verify whether this type of formal cooperation is used by small firms to support their international strategies. Results indicate that internationalization is not...

Corporate reputation is a multi-stakeholder concept that is reflected in the perceptions that stakeholders have of an organization. There is much evidence that reputation interacts diversely with different stakeholder groups and in relation to other concepts such as corporate responsibility. In...

At the origins of the "rooms of suspended time": accounting in the "charismatic" economy at the end of the 18th century by way of a school case This paper analyze accounting evolution process that interested religious entities in the time period before Napoleon’s empire. The research question...