Since the first Earth Day in the 1970s, corporate environmental performance has increased dramatically, and cases of green-washing have increased sharply. The term green-wash refers to a variety of different misleading communications that aim to form overly positive beliefs among stakeholders...

Through the lens of legitimacy theory and starting from Habermas’s communication theory the paper aims to extend and contribute to the research fields related to the quality of social and environmental disclosure and corporate legitimacy by focusing on firms’ environmental reporting...

Materiality is the driver through which companies can select issues to be included in non-financial reports favouring expectations of all the stakeholders. The aim of this research is to investigate, under the lens of Stakeholder Theory and Instrumental Stakeholder Theory, the possible...

The relationship between biodiversity and ethics is complex and concern the broader environmental ethics. In the agricultural industry, these issues are fundamental and, in the context of agro-biodiversity, bread production activity plays a primary role. Artisanal bread and its derivatives...

Corporate Social Responsibility Disclosure (CSRD) is crucial in providing transparent and reliable information. Company characteristics play a key role in CSRD, but legislation is important and positive in increasing the number of companies, which make complete and transparent sustainability...

Using the signaling theory as a reference, this research conducts an in-depth analysis of the adoption of the benefit corporation model, a legal and governance framework introduced into Italian regulations in 2016 following legislation introduced by many US states between 2010 and 2013. Focusing...

COVER -- Quartino di testa -- INDICE -- AVVERTENZA -- Parte I STRUTTURA E LOGICHE DI FUNZIONAMENTO -- Capitolo 1 IL SISTEMA MANAGERIALE DI PIANIFICAZIONE E CONTROLLO DELLA GESTIONE Rosella Ferraris Franceschi -- Capitolo 2 LA STRUTTURA ORGANIZZATIVA PER IL SISTEMA DI PIANIFICAZIONE E CONTROLLO...