Clicca qui per scaricare

Verso la trasformazione sostenibile dell’azienda
Autori/Curatori: Luciano Olivotto 
Anno di pubblicazione:  2022 Fascicolo: 1  Lingua: Italiano 
Numero pagine:  14 P. 17-30 Dimensione file:  203 KB
DOI:  10.3280/MACO2022-001002
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 

The aim of this paper is to discuss some aspects related to the transition towards sustainability in organizations that are conscious of the cruciality of the complex link among economic, social, and environmental in their operations. Main considered issues are:
i) the different concepts of sustainability and the difficulties, resistances and, sometimes, ambiguities, that organizations encounter when they shift their focus from a ‘weak sustainability’ to a ‘strong sustainability’;
ii) the notion of ‘sustainable entrepreneurship’, its peculiarities, the variables that support its formation, the relevance in supporting the development of sustainability strategies and some managerial implications;
iii) the influence that the debates on the Sustainable Development Goals (SDGs) and on the European Union taxonomy for sustainable activities have on the development of ‘sustainable entrepreneurship’ fostering the development of corporate business models consistent with an integrated economic, social, and environmental focus.
Keywords: Sustainable entrepreneurship, Sustainable development goals, Business model.

  1. Airoldi G., Brunetti G., Coda V. (1989), Lezioni di Economia Aziendale, il Mulino.
  2. Bansal P., Song H. (2017), Similar but not the same: differentiating corporate sustainability from corporate responsibility, Academy of Management Annals, 11, 1, pp. 105-149.
  3. Buhmann K. (2018), Future perspectives: doing good but avoiding SDG-washing. Creating relevant societal value without causing harm, OECD (2018), OECD Guidelines for Multinational Enterprises, a Glass half-full.
  4. Izzo M.F., Ciaburri M., Tiscini R. (2020), The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies, Sustainability, 12, 3494.
  5. Lüdeke-Freund F. (2019), Sustainable entrepreneurship, innovation, and business models: integrative framework and propositions for future research, Business Strategy and the Environment, pp. 665-681.
  6. Masini C., (1979), Lavoro e Risparmio, Utet.
  7. Moratis L., Melissen F. (2019), The three components of sustainability intelligence, Geoforum, 107, pp. 235-238.
  8. Muñoz P., Cohen B. (2018), Sustainable Entrepreneurship Research: Taking Stock and looking ahead, Business Strategy and the Environment, 27, pp. 300-322.
  9. Muñoz P., Cohen B. (2017), Towards a social-ecological understanding of sustainable venturing, Journal of Business Venturing Insights, 7, pp. 1-8.
  10. Muñoz P., Cohen B. (2018), Entrepreneurial Narratives in Sustainable Venturing: Beyond People, Profit and Planet, Journal of Small Business Management, 56(S1).
  11. Pedersen C.S. (2018), The UN Sustainable Development Goals (SDGs)are a great gift to business!, Procedia CIRP 69.
  12. Poldner K., Shrivastava P., Branzei O. (2017), Embodied Multi-Discursivity: An Aesthetic Process Approach to Sustainable Entrepreneurship, Business & Society 2017, 56(2) pp. 214-252.
  13. Rendtorff J. (2019), Sustainable Development Goals and progressive business models for economic transformation, Local Economy, 34(6), pp. 510-524.
  14. Rosati F., Faria L.G.D. (2019), Addressing the SDGs in sustainability reports: the relationship with institutional factors, Journal of Cleaner Production, 215 pp. 1312-1326.
  15. Schaltegger S., Hörish J., Freeman R.E. (2019), Business Case for Sustainability: A Stakeholder Theory Perspective, Organization & Environment, 32(3), pp. 191-212.
  16. Sheperd D.A., Patzeld H. (2010), The New Field of Sustainable Entrepreneurship: Studying Entrepreneurial Action Linking “What Is to Be Sustained” With “What Is to Be Developed”, Entrepreneurship: Theory and Practice, January 2011.
  17. Stern D. (2004), The Rise and Fall of the Environmental Kuznets Curve, World Development 32, 8, pp. 1419-1439.
  18. Van Zanten J.A., van Tulder R. (2020), Towards nexus-based governance: defining interactions between economic activities and Sustainable Development Goals (SDG), International Journal of Sustainable Development & World Ecology.
  19. Williams A., Kennedy S., Philipp F., Whiteman G. (2017), “System thinking”: a review of sustainability management research, Journal of Cleaner Production, 148, pp. 866-881.
  20. Young D., Reeves M. (2020), The Quest for Sustainable Business Model Innovation, BGG Henderson Institute, 3.

Luciano Olivotto, in "MANAGEMENT CONTROL" 1/2022, pp. 17-30, DOI:10.3280/MACO2022-001002


FrancoAngeli è membro della Publishers International Linking Association associazione indipendente e no profit per facilitare l'accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche