Reporting di Sostenibilità e Controllo Manageriale: L’esperienza di Edison S.p.A.

Titolo Rivista: MANAGEMENT CONTROL
Autori/Curatori: Matteo Molinari, Maria Pia Maraghini, Angelo Riccaboni
Anno di pubblicazione: 2021 Fascicolo: 2 Lingua: Italiano
Numero pagine: 26 P. 61-86 Dimensione file: 271 KB
DOI: 10.3280/MACO2021-002004
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.

Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit.
Acquista Download Credits per scaricare questo Articolo in formato PDF

anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

  1. Adams C.A. (2002), Internal organizational factors influencing corporate social and ethical reporting: Beyond current theorising, Accounting, Auditing and Accountability Journal, 15, 2, pp. 223-250.
  2. Adams C.A., McNicholas P. (2007), Making a difference: Sustainability reporting, accountability and organizational change, Accounting, Auditing and Accountability Journal, 20, 3, pp. 382-402.
  3. Adams C.A., Larrinaga-González C. (2007), Engaging with organizations in pursuit of improved sustainability accounting and performance, Accounting, Auditing and Accountability Journal, 20, 3, pp. 333-355.
  4. Adams C.A., Larrinaga C. (2019), Progress: engaging with organisations in pursuit of improved sustainability accounting and performance, Accounting, Auditing and Accountability Journal, 32, 8, pp. 2367-2394.
  5. Arjaliès D.L., Mundy J. (2013), The use of management control systems to manage CSR strategy: A levers of control perspective, Management Accounting Research, 24, 4, pp. 284-300.
  6. Aureli S., Del Baldo M., Lombardi R., Nappo F. (2020), Nonfinancial reporting regulation and challenges in sustainability disclosure and corporate governance practices, Business Strategy and the Environment, 29,6, pp. 2392-2403.
  7. Battaglia M., Passetti E., Bianchi L., Frey M. (2016), Managing for integration: a longitudinal analysis of management control for sustainability, Journal of Cleaner Production, 136, pp. 213-225.
  8. Busco C., Grana F., Rossi A. (2020), Disclosure non finanziaria e misurazione degli impatti sociali: profili teorici, prime evidenze empiriche e prospettive future, Torino, Giappichelli.
  9. Busco C., Riccaboni A., Quattrone P. (2007), Management Accounting. Issues in interpreting its nature and change, Management Accounting Research, 18, 2, pp. 125-149.
  10. Busco C., Frigo M.L., Riccaboni A., Quattrone, P. (2013), Integrated reporting. Concepts and Cases that Redefine Corporate Accountability, Springer.
  11. Caputo F., Veltri S., Venturelli A. (2017), Sustainability strategy and management control systems in family firms. Evidence from a case study, Sustainability, 9, 6, 977.
  12. Carungu J., Di Pietra R., Molinari M. (2020), Mandatory vs voluntary exercise on non-financial reporting: does a normative/coercive isomorphism facilitate an increase in quality?, Meditari Accountancy Research, DOI: 10.1108/MEDAR-08-2019-0540.
  13. Chiucchi M.S. (2014), Il gap tra teoria e prassi nel Management Accounting: il contributo della field-based research, Management Control, 2, pp. 5-9. DOI: 10.3280/MACO2014-003001
  14. Cho C.H., Laine M., Roberts R.W., Rodrigue M. (2015), Organized hypocrisy, organizational façades, and sustainability reporting, Accounting, Organizations and Society, 40, pp. 78-94.
  15. Clarke V., Braun V., Terry G., Hayfield N. (2019), Thematic analysis, in Liamputtong, P. (Ed.), Handbook of research methods in health and social sciences, Springer.
  16. Cencioni L, Saporetti C., Ferrari S., Carretta N., Garavini M. (2019), L’informativa non finanziaria: l’esperienza di Eni nel contesto normativo italiano, Rivista semestrale dell’Ordine dei Dottori Commercialisti e degli Esperti Contabili di Roma, 2, pp. 84-95.
  17. Contrafatto M., Burns J. (2013), Social and environmental accounting, organizational change and management accounting: A processual view, Management Accounting Research, 24, 4, pp. 349–365.
  18. Cordazzo M., Marzo G., (2020), L'informativa non finanziaria dopo il D. Lgs. 254/2016: evoluzioni della normativa e implicazioni nelle pratiche aziendali. L'informativa non finanziaria dopo il D. Lgs. 254/2016, Franco Angeli.
  19. Decreto Legislativo n .254 (2016), Attuazione della direttiva 2014/95/UE del Parlamento europeo e del Consiglio del 22 ottobre 2014, recante modifica alla direttiva 2013/34/UE per quanto riguarda la comunicazione di informazioni di carattere non finanziario e di informazioni sulla diversità da parte di talune imprese e di taluni gruppi di grandi dimensioni, Gazzetta Ufficiale n. 7 del 10 gennaio 2017.
  20. De Villiers C., Rouse P., Kerr J. (2016), A new conceptual model of influences driving sustainability based on case evidence of the integration of corporate sustainability management control and reporting, Journal of Cleaner Production, 136, pp. 78-85.
  21. De Villiers C., Dumay J., Maroun W. (2019), Qualitative accounting research: dispelling myths and developing a new research agenda, Accounting and Finance, 59, 3, pp. 1459-1487.
  22. Denzin N.K., Lincoln Y.S. (2008), The landscape of qualitative Research, London, Sage Publications.
  23. Ditillo A., Lisi I.E. (2016), Exploring sustainability control systems’ integration: The relevance of sustainability orientation, Journal of Management Accounting Research, 28, 2, pp. 125-148.
  24. Doni F., Martini S.B., Corvino A., Mazzoni M. (2019), Voluntary versus mandatory non-financial disclosure: EU Directive 95/2014 and sustainability reporting practices based on empirical evidence from Italy, Meditari Accountancy Research, 28, 5, pp. 781-802.
  25. Dumay J. (2016), A critical reflection on the future of intellectual capital: from reporting to disclosure, Journal of Intellectual Capital, 17, 1, pp. 168-184.
  26. Erkens M., Paugam L., Stolowy H. (2015), Non-financial information: state of the art and research perspectives based on a bibliometric study, Comptabilité – Contrôle – Audit, 21, 3, pp. 15-92.
  27. European Union (2014), Directive as regards disclosure of non-financial and diversity information by certain large undertakings and groups, 2014/95/EU.
  28. Farneti F., Guthrie J. (2009), Sustainability reporting by Australian public sector organizations: Why they report, Accounting Forum, 33, 2, pp. 89-98.
  29. Farooq M.B., de Villiers, C. (2019), Understanding how managers institutionalise sustainability reporting, Accounting, Auditing and Accountability Journal, 32, 5, pp. 1240-1269.
  30. Giovannoni E., Maraghini M.P. (2013), The challenges of integrated performance measurement systems: integrating mechanisms for integrated measures, Accounting, Auditing and Accountability Journal, 26, 6, pp. 978-1008.
  31. KPMG (2017), The road ahead. The KPMG Survey of Corporate Responsibility Reporting 2017.
  32. KPMG (2018), How to Report on the SDGs. What Good Looks like and Why It Matters.
  33. La Torre M., Sabelfeld S., Blomkvist M., Dumay J. (2020), Rebuilding trust: sustainability and non-financial reporting and the European Union regulation, Meditari Accountancy Research, 28, 5, pp. 701-725.
  34. Manes-Rossi F., Tiron-Tudor A., Nicolò G., Zanellato G. (2018), Ensuring more sustainable reporting in europe using non-financial disclosure-de facto and de jure evidence, Sustainability, 10, 4, pp. 1162-1182.
  35. Maraghini M.P. (2011), Integrazione aziendale, sistemi integrati di misurazione dei risultati e sviluppo delle conoscenze: il caso Monnalisa S.p.A., Rivista Italiana di Ragioneria e di Economia Aziendale, RIREA, 3 e 4 (marzo-aprile), pp. 143-155.
  36. Maraghini M.P. (2018), Management Control: il “gattopardo” per il governo aziendale. Management Control, 3, pp. 5-11. DOI: 10.3280/MACO2018-003001.
  37. Marchi L. (2011), Integrazione pubblico-privato su metodologie e strumenti di controllo gestionale, Management Control, 2, pp. 5-8. DOI: 10.3280/MACO2011-002001
  38. Marchi L. (2018), Quale metodologia di ricerca sulle tematiche di Management Control?, Management Control, 2, pp. 5-10. DOI: 10.3280/MACO2018-002001
  39. Markota Vukić N., Vuković R., Calace D. (2018), Non-financial reporting as a new trend in sustainability accounting, Journal of Accounting and Management, 7, 2, pp. 13-26.
  40. Merchant K., Riccaboni A. (2001), Il controllo di gestione, McGraw Hill.
  41. Maas K., Schaltegger S., Crutzen N. (2016), Integrating corporate sustainability assessment, management accounting, control, and reporting, Journal of Cleaner Production, 136, pp. 237-248.
  42. Molinari M., Carungu J. (2019), Rendicontazione non finanziaria: dalla forma alla sostanza, Controllo di Gestione, 6, pp. 5-17.
  43. ÒDwyer B. (2002), Managerial perceptions of corporate social disclosure: An Irish story, Accounting, Auditing and Accountability Journal, 15, 3, pp. 406-436.
  44. Otley D.T., Berry A.J. (1994), Case study research in management accounting and control, Management Accounting Research, 5, 1, pp. 45-65.
  45. Pavan A., D’Onza G., Supino E. (2013), Innovare i sistemi di controllo e di governance per gestire il cambiamento, Management Control, Special Issue, 2, pp. 5-7. DOI: 10.3280/MACO2013-002001
  46. Quattrone P., Hopper T. (2001), What does organizational change mean? Speculations on a taken for granted category, Management Accounting Research, 12, 4, pp. 403-435.
  47. Riccaboni A., Leone E.L. (2010), Implementing strategies through management control systems: the case of sustainability, International Journal of Productivity and Performance Management, 59, 2, pp. 130-144.
  48. Thorne L., Mahoney L.S., Manetti G. (2014), Motivations for issuing standalone CSR reports: A survey of Canadian firms, Accounting, Auditing and Accountability Journal, 27, 4, pp. 686-714.
  49. Venturelli A., Caputo F., Cosma S., Leopizzi R., Pizzi S. (2017), Directive 2014/95/EU: Are Italian companies already compliant?, Sustainability, 9, 8, pp. 1385.
  50. Yin R.K. (2003), Case Study Research: Design and Me

Matteo Molinari, Maria Pia Maraghini, Angelo Riccaboni, Reporting di Sostenibilità e Controllo Manageriale: L’esperienza di Edison S.p.A. in "MANAGEMENT CONTROL" 2/2021, pp 61-86, DOI: 10.3280/MACO2021-002004