LIBRI DI GIANFRANCO RUSCONI

Questo volume affronta per la prima volta in modo diffuso e approfondito la teoria degli stakeholder, avvalendosi in modo particolare della collaborazione di Edward Freeman, lo studioso che più di un quarto di secolo fa introdusse in maniera sistematica l’approccio stakeholder nell’ambito degli studi di management. Si rivolge ad un pubblico di lettori qualificato ma molto vasto: economisti, sociologi, filosofi, politologi, oltre che naturalmente operatori, consulenti d’impresa, sindacalisti, politici.

Various countries have adopted pioneering social accounting with different approaches and projects. This analysis concentrates specifically on U.S. account-ing research. The source of this study is U.S. accounting journals of the 1970s, which pub-lished papers studying data and information about the social and environmental effects of firms’ activities. This is a crucial and very often forgotten step in the his-tory of accounting theories and practices, because it shows that, despite some limits and flaws, accounting culture had a sound basis for the birth of social ac-counting. This study focuses particularly on two pioneering models of that time, namely, those of Linowes (1973) and Epstein, Flamholtz, and McDonough (1976), which were developed at a time when the term ‘social accounting’ was unknown or misunderstood. These models are chosen because they were strictly and coher-ently led by the notion of the accounting nature of social/sustainability accounting. Therefore, the research aim of this study is to show that these two pioneering models of the 1970s are historically important for affirming the role of accounting research and profession in social/sustainability accounting, particularly for helping to tackle managerial capture and greenwashing.

Since the acquisition of a scientific status on the part of all specific disciplines, and all along their evolution, the topic of how to formulate a clear definition of scientific "production" and "productivity" has not only been a "technical" issue, given also the socio-cultural influences of the time. This is even more difficult in the humanities and socio- economic sciences. Moreover, the role and use of scientific journals are to be considered, currently representing in many areas of research the main vehicle for the transmission of results. In business disciplines, this function has become such only recently and, if considered in absolute terms, it is likely to harm a healthy and pluralistic development of research in socio-economic sciences, even as for presentation methodologies. On the basis of these elements, the paper aims firstly at discussing what happened in the first experience of mass evaluation of the research through the VQR (for structures) and the ANVUR parameters for individual scientific qualification, then at formulating possible solutions to overcome some serious issues that emerged in the process.

Riflessioni teoriche e strumenti applicativi per gestire la responsabilità sociale nelle istituzioni pubbliche, nelle imprese sociali cooperative e non profit e nelle aziende che operano nel settore sanitario. Un tracciato utile a orientare e ridefinire non solo politiche e strategie aziendali, ma anche i ruoli e le funzioni che le diverse istituzioni pubbliche e private devono presidiare per contribuire al progressivo raggiungimento degli obiettivi economici e metaeconomici delle moderne società.