Strategie di sostenibilità: dalle motivazioni ai sistemi di misurazione della performance

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Raffaele Fiorentino, Stefano Garzella, Rita Lamboglia, Daniela Mancini
Anno di pubblicazione 2016 Fascicolo 2016/2 Lingua Italiano
Numero pagine 28 P. 115-142 Dimensione file 324 KB
DOI 10.3280/MACO2016-002006
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

The paper aims to examine the main changes that performance measurement systems of firms have to face after the adoption of sustainability strategies. The relationship between sustainability strategies and performance measurement systems is analysed along three main dimensions: the reasons that lead to the implementation of sustainability strategies; the changes that these strategies produce within the performance measurement systems; the feedback effects that the revised performance measurement systems determine on the sustainability strategies. We adopted a qualitative research methodology analysing a single case study: ASIA Napoli S.p.A. The case study and the results have been achieved through a theoretical framework built in the first step of the research. The case study allowed to examine the role of legitimacy and reputation when a company chooses to implement sustainability strategies, and confirmed, overall, that the decision to integrate sustainability into business strategy produces changes in performance measurement systems. Our findings showed that the implementation of sustainability strategies produce some changes in the performance measurement systems with regard to the processes and the tools for information and data collection. However, tools for information processing and analysing for decision-making support are less developed. The results also suggested that the measurement of social performance represents an incentive to revise sustainability strategies.;

Keywords:Sustainability strategies, performance measurement systems, Legitimacy theory, Resource Based View, reputation, case study.

  1. A.A. V.V. (1998), Atti del Convegno Nazionale AIDEA - Lecce 1997, Bologna, Clueb.
  2. Adams W.M. (2001), Green Development: environment and sustainability in the third world, London, Routledge.
  3. Ambec S., Lanoie P. (2008), Does it pay to be green? A systematic overview, Academy of Management Perspectives, 22, 4, pp. 45- 62.
  4. DOI: 10.5465/AMP.2008.35590353
  5. Andrei P., Pesci C. (2009), L’area di riferimento del bilancio socio-ambientale nei gruppi aziendali: spunti critici di riflessione emergenti da un’indagine empirica, Financial Reporting, 2, pp. 45-70.
  6. Ansoff I.H. (1984), Implanting strategic management, Englewood Cliffs, Prentice Hall.
  7. Arendt S., Brettel M. (2010), Understanding the influence of corporate social responsibility on corporate identity, image, and firm performance, Management Decision, 48, 10, pp. 1469-1492. DOI: 10.1108/00251741011090289
  8. Aras G., Crowther D. (2009), Corporate sustainability reporting: a study in disingenuity?, Journal of business ethics, Supplement, 87, pp. 279-88.
  9. DOI: 10.1007/s10551-008-9806-0
  10. 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, pp. 284-300. DOI: 10.1016/j.mar.2013.06.003
  11. Babiak K., Trendafilova S. (2011), CSR and environmental responsibility: motives and pressures to adopt green management practices, Corporate Social Responsibility and Environmental Management, 18, 1, pp. 11-24. DOI: 10.1002/csr.229
  12. Baker M. (2010), Re-conceiving managerial capture, Accounting, Auditing and Accountability Journal, 23, 1, pp. 847-867. DOI: 10.1108/09513571011080153
  13. Banerjee S.B. (2002), Corporate environmentalism: the construct and its measurement, Journal of Business Research, 55, 3, pp. 177-191.
  14. Bertini U. (1995), Scritti di politica aziendale, Giappichelli.
  15. Bianchi Martini S., Cinquini L., Di Stefano G., Galeotti, M. (2013), Introduzione alla valutazione del capitale economico, Milano, FrancoAngeli.
  16. Blanco E., Rey- Maquieira J., Lozano J. (2009), Economics incentives for tourism firms to undertake voluntary environmental management, Tourism Management, 30, 1, pp. 112-122. DOI: 10.1016/j.tourman.2008.04.007
  17. Bocken N.M.P., Short S.W., Rana P., Evans S. (2014), A literature and practice review to develop sustainable business model archetypes, Journal of Cleaner Production, 65, pp. 42-65. DOI: 10.1016/j.jclepro.2013.11.039
  18. Bowen F. (2007), Corporate social strategy: competing views from two theories of the firm, Journal of Business ethics, 75, 1, pp. 97-113. DOI: 10.1007/s10551-006-9240-0
  19. Bowen F.E. (2002), Organizational slack and corporate greening: Broadening the debate, British Journal of Management, 13, 4, pp. 305-316. DOI: 10.1111/1467-8551.00248
  20. Burrit R., Schaltegger S. (2010), Sustainability accounting and reporting: fad or trend?, Accounting, auditing and accountability Journal, 23, 7, pp. 829-846.
  21. DOI: 10.1108/09513571011080144
  22. Buscarini C. (2005), Il divenire dell’impresa “responsabile”, Torino, Giappichelli.
  23. Carroll A.B. (1979), A Three-Dimensional Conceptual Model of Corporate Performance, Academy of Management Review, 4, 4, pp. 497-505.
  24. DOI: 10.5465/AMR.1979.4498296
  25. Catturi G. (1990), Produrre e consumare, ma come? Verso l’ecologia aziendale, Padova, Cedam.
  26. Cavalieri E. (2010), Le nuove dimensioni dell’equilibrio aziendale. Contributo alla rivisitazione della teoria, Rivista italiana di ragioneria e di economia aziendale, 110, pp. 125-141.
  27. Chirieleison C. (2002), Le strategie sociali nel governo dell'azienda, Milano, Giuffré.
  28. Chiucchi M.S. (2014), Il gap tra teoria e prassi nel Management Accounting: il contributo della field-based research, Management Control, 3, pp. 5-9.
  29. DOI: 10.3280/MACO2014-003001
  30. Clarkson M. (1995), A Stakeholder Framework for analyzing and Evaluating Corporate Social Performance, Academy of Management Review, 20, 1, pp. 92-117.
  31. DOI: 10.5465/AMR.1995.9503271994
  32. Clarkson P.M., M.B. Overell, L. Chapple (2011), Environmental reporting and its relation to corporate environmental performance, Abacus, 47, 1, pp. 27-60.
  33. DOI: 10.1111/j.1467-6281.2011.00330.x
  34. Coda V. (1984), La valutazione della formula imprenditoriale, Sviluppo & Organizzazione, 82, pp.7-21.
  35. Coda V. (1988), L’orientamento strategico dell’impresa, Torino, UTET.
  36. Coller G., Collini P., Frigotto M.L. (2012), Strategia e design del sistema di controllo, Management Control, 2, pp. 15-41.
  37. Donaldson T., Preston L.E. (1995), The stakeholder theory of the corporation: concepts, evidence and implications, Academy of Management Review, 20, 1, pp. 65-91.
  38. DOI: 10.5465/AMR.1995.9503271992
  39. Donato F. (2000), La variabile ambientale nelle politiche aziendali: sostenibilità economica ed ecologica, Milano, Giuffrè.
  40. Ducker P.F. (1986), Innovazione e imprenditorialità, trad. it., Milano, Etas.
  41. Elkington J. (1997), Cannibals with Forks: The Triple Bottom Line of 21st Century Business, Oxford, Capstone.
  42. Elkington J. (1994), Towards the sustainable corporation: Win-win-win business strategies for sustainable development, California management review, 36, 2, pp. 90-100.
  43. Epstein M.J. (1996), Measuring Corporate Environmental Performance: Best Practice for Costing and Managing an Effective Environmental Strategy, Milano, McGraw-Hill.
  44. Epstein M.J. (2008), Making sustainability work: Best practices in managing and measuring corporate social, environmental and economic impact, Berrett-Koehler Publishers
  45. Epstein M.J., Roy M. (2001), Sustainability in action: identifying and measuring the key performance drivers, Long Range Planning, 34, 5, pp. 585-604.
  46. DOI: 10.1016/S0024-6301(01)00084-X
  47. Epstein M.J., Wisner P.S. (2001), Using a balanced scorecard to implement sustainability, Environmental quality management, 11, 2, pp. 1-10. DOI: 10.1002/tqem.1300
  48. Ervin D., Wu J., Khanna M., Jones C., Wirkkala, T. (2013), Motivations and barriers to corporate environmental management, Business Strategy and the Environment, 22, 6, pp. 390-409. DOI: 10.1002/bse.1752
  49. Ferrara G. (1998), L'etica ambientale nella economia delle imprese tra conflitti e condivisioni, Rivista italiana di ragioneria e economia aziendale, 7, 8, pp. 315-323.
  50. Fiorentino R. (2010), Performance measurement in strategic changes, Performance Measurement and management control: Innovative Concepts and practice, Emerald Group Publishing Limited, 20 pp. 253-283.
  51. Freedman M., Jaggi B. (1988), An analysis of the association between pollution disclosures and economic performance, Accounting, Auditing & Accountability Journal, 1, 2, pp.43-58.
  52. Freeman R.E. (1984), Strategic management: a stakeholder approach, Pitman, 1984.
  53. Galbreath J. (2009), Building corporate social responsibility into strategy, European business review, 21, 2, pp. 109-127. DOI: 10.1108/09555340910940123
  54. Galeotti, M. (2006), Governo dell’azienda e indicatori di performance, Torino, Giappichelli.
  55. Galeotti M., Garzella S. (2013), Governo strategico dell’azienda, Torino, Giappichelli.
  56. Garzella S., (2006), Il governo delle sinergie. Sistematicità e valore nella gestione strategica dell’azienda, Torino, Giappichelli.
  57. Garzella S., Fiorentino R. (2014), An integrated framework to support the process of green management adoption, Business process management journal, 20, 1., pp. 68-89.
  58. Garzella S., Fiorentino R. (2013), How to control environmental strategy?, Management Control, 1., pp. 45-76. DOI: 10.3280/MACO2013-001004
  59. Giannetti R., Marelli A. (2004), Un nuovo ruolo delle misure non finanziarie nella contabilità direzionale?. I risultati di un’indagine empirica, in L’evoluzione del controllo di gestione, Milano, Franco Angeli.
  60. Gladwin T.N., Kennelly J.J., Krause T.S. (1995), Shifting paradigms for sustainable development: implications for management theory and research, Academy of management Review, 20, 4, 874-907.
  61. Global reporting initiative (GRI), G3 guidelines, 2008. Available at: www.globalreporting.org.
  62. Global Environment Management Initiative (GEMI), The metrics navigators, 2007. Available at: www.gemi.org.
  63. Gond J.P., El Akremi A., Igalens J., Swaen V. (2010), A corporate social responsibility-corporate financial performance behavioural model for employees, Global challenges in responsible business: Corporate responsibility and strategy, pp. 13-48.
  64. Govindarajan V., Gupta A.K. (1992), Linking control systems to business unit strategy: impact on performance, pp. 646-668, US, Springer.
  65. Goyal P., Rahman Z., Kazmi A.A. (2013), Corporate sustainability performance and firm performance research: literature review and future research agenda, Management Decision, 51, 2, pp. 361-379.
  66. Gray R. (2010), Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organizations and the planet, Accounting, Organizations and Society, 35, 1, pp. 47-62.
  67. DOI: 10.1016/j.aos.2009.04.006
  68. Gruppo di Studio per il Bilancio Sociale (GBS) (2001), Social Reporting Standards, www.gruppobilanciosociale.org.
  69. Hart S.L. (1997), Beyond Greening. Strategies for a sustainable world, Harvard Business Review, January- February, pp. 65-76.
  70. Hart S.L., Milstein M.B. (2003), Creating sustainable value, Academy of management executive, 17, 2 pp. 56-67. DOI: 10.5465/AME.2003.10025194
  71. Henri J.F., Journeault M. (2010), Eco-control: the influence of management control systems on environmental and economic performance, Accounting, Organizations and Society, 35, 1, 63-80. DOI: 10.1016/j.aos.2009.02.001
  72. Hutchinson C. (1996), Integrating environmental policy with business strategy, Long Range Planning, 29, 1, pp. 11-23. DOI: 10.1016/0024-6301(95)00061-5
  73. Jamali, D. (2006), Insights into triple bottom line integration from a learning organization perspective, Business Process Management Journal, 12, 6, pp. 809-821.
  74. DOI: 10.1108/14637150610710945
  75. Kao T.Y., Chen J.C., Wu J.T.B., Yang M.H. (2014), Poverty Reduction through Empowerment for Sustainable Development: A Proactive Strategy of Corporate Social Responsibility, Corporate Social Responsibility and Environmental Management, pp.1-10.
  76. Kaplan R.S., Cooper R. (1998), Cost & effect: Using integrated cost systems to drive profitability and performance, Harvard Business Press.
  77. Kurland N.B., Zell D. (2011), Green management: Principles and examples, Organizational dynamics, 40, N. 1, 49-56. DOI: 10.1016/j.orgdyn.2010.10.004
  78. Lamboglia R., D’Onza G. (2014), The relationship between CSR communication and corporate reputation in the credit lending process. A qualitative study based on Italian banks, in B. Fryzel (a cura di), The true value of CSR: corporate identity and stakeholder perceptions, Palgrave MacMillan.
  79. Lamboglia R., D’Onza G. (2013), Un modello di gestione del rischio reputazionale. Dall’identificazione al fronteggiamento, Management Control, 3, pp. 7-34.
  80. DOI: 10.3280/MACO2013-003002
  81. Lisi I.E. (2015), Translating environmental motivations into performance: The role of environmental performance measurement systems, Management Acconting Research.
  82. DOI: 10.1016/j.mar.2015.06.001
  83. Mancini D. (2005), Le condizioni di efficacia del sistema di controllo aziendale: qualità e sicurezza nel governo delle aziende, Torino, Giappichelli.
  84. Marchi L. (2011), Editoriale. L’evoluzione del controllo di gestione nella prospettiva informativa e gestionale esterna, Management Control, Editoriale, 3, pp. 5-16.
  85. DOI: 10.3280/MACO2011-003001
  86. Marchi L. (2012), Editoriale. Misurazione costi-performance: casi aziendali a confronto, Management Control, 3, pp. 5-8. DOI: 10.3280/MACO2012-003001
  87. Marshall R.S., Brown D. (2003), The strategy of sustainability: a system perspective on environmental initiatives, California Management Review, Vol. 46, n. 1, pp. 101-126.
  88. DOI: 10.2307/41166234
  89. Matacena A. (1984), Impresa e ambiente. Il bilancio sociale, Clueb, Bologna.
  90. McWilliams A. and D. Siegel (2001), Corporate social responsibility: A theory of the firm perspective, Academy of management review, 26, 1, pp. 117-127.
  91. DOI: 10.5465/AMR.2001.4011987
  92. Metcalf K.R., Willianms P.L., Minter J.R., Hobson C.M. (1995), An assessment of corporate environmental programs and their performance measurement systems, Journal of Environmental Health, 67, 2, pp. 9-17.
  93. Miles M., Covin J. (2000), Environmental marketing: a source of reputational, competitive and financial advantage, Journal of Business Ethics, 23, 3, pp. 299-311.
  94. DOI: 10.1023/A:1006214509281
  95. Minoja M. (2008), Responsabilità sociale e strategia. Alla ricerca di un’integrazione, Milano, Egea.
  96. Miolo Vitali P.(1978), Problemi ecologici nella gestione delle aziende, Milano, Giuffrè.
  97. Miraglia R.A. (2012), Editoriale. Nuove tendenze nei sistemi di controllo e di misurazione della performance aziendale, Management control, 2, pp. 5-14.
  98. DOI: 10.3280/MACO2012-002001
  99. Molina Azorin J.F., Claver-Cortes E., Lopez-Gamero M.D., Tari J.J. (2009), Green management and financial performance: a literature review, Management Decision, 47, 7, pp. 1060-1100.
  100. Molteni M. (2004), Responsabilità sociale e performance d’impresa. Per una sintesi socio-competitiva, Milano, V&P Università.
  101. Perrini F. (2006), SMEs and CSR theory: Evidence and implications from an Italian perspective, Journal of business ethics, 67, 3, pp. 305-316.
  102. DOI: 10.1007/s10551-006-9186-2
  103. Porter M.E., Kramer M.R. (2006), Strategy and society: the link between competitive advantage and corporate social responsibility, Harvard Business Review, December, pp. 78-92.
  104. Post J.E., Altma B.W. (1994), Managing the environmental change process: barriers and opportunities, Journal of Organizational Change Management, 7, 4, pp. 64-81.
  105. DOI: 10.1108/09534819410061388
  106. Qu S.Q., Dumay J. (2011), The qualitative research interview, Qualitative research in accounting & management, 8, 3, pp. 238-264. DOI: 10.1108/11766091111162070
  107. Russo M.V., Fouts P.A. (1997), A Resource-Based Perspective on Corporate Environmental Performance and Profitability, The Academy of Management Journal, 40, 3, pp. 534-599. DOI: 10.2307/257052
  108. Russo A., Tencati A. (2009), Formal vs. informal CSR strategies: Evidence from Italian micro, small, medium-sized, and large firms, Journal of Business Ethics, 85, 2, pp. 339-353. DOI: 10.1007/s10551-008-9736-x
  109. Schaltegger S., Burritt R. (2000), Contemporary Environmental Accounting: Issues, Concept and Practice, Greenleaf.
  110. Sharma S., Vredeburg H. (1998), Proactive corporate environmental management strategy and the development of competitively valuable organizational capabilities, Strategic Management Journal, 19, pp. 729-753.
  111. Shrivastava P. (1995), Environmental technologies and competitive advantage, Strategic Management Journal, 16, pp. 183-200. DOI: 10.1002/smj.4250160923
  112. Simon R. (1990), The role of management control systems in creating competitive ad-vantage: new perspectives, Accounting, organizations and Society, 15, 1/2, pp. 127-143.
  113. Spence C., Hisillos J., Corra-Ruiz C. (2010), Cargo cult science and death of politics: a critical review of social and environmental accounting research, Critical perspectives on accounting, 21, 1, pp. 76-89. DOI: 10.1016/j.cpa.2008.09.008
  114. Suchman M.C. (1995), Managing legitimacy: Strategic and institutional approaches, Academy of management review, 20, 3, pp. 571- 610. DOI: 10.5465/AMR.1995.9508080331
  115. Ullman A.A. (1985), Data in search of a theory: A critical examination of the relationship among social performance, social disclosure, and economic performance, Academy of Management Review, 10, 3, pp. 540-557. DOI: 10.5465/AMR.1985.4278989
  116. Xie S., Hayase K. (2007), Corporate environmental performance evaluation: a measurement model and a new concept, Business Strategy and the Environment, 16, 2, pp. 148-168.
  117. DOI: 10.1002/bse.493
  118. Williamson D., Lynch-Wood G., Ramsay J. (2006), Drivers of environmental behaviour in manufacturing SMEs and the implications for CSR, Journal of Business Ethics, 67, 3, pp. 317-330. DOI: 10.1007/s10551-006-9187-1
  119. World Commission on Environment and Development (WECD), (1987). Our Common Future. Report of the World Commission on Environment and Development, Oxford University Press, Oxford.
  120. Wood D.J. (1991), Corporate social performance revisited, Academy of Management Review, 16, 4, pp. 691-718. DOI: 10.5465/AMR.1991.4279616
  121. Wood D.J. (2010), Measuring corporate social performance: A review, International Journal of Management Review, Vol. 12, N. 1, pp. 50-84.
  122. DOI: 10.1111/j.1468-2370.2009.00274.
  123. Yin R.K. (2003), Lo studio di caso nella ricerca scientifica, Armando Editore, Roma.
  124. Young C.W., Welford R.J. (1998), An environmental performance measurement framework for business, GMI, n. 21.

  • Sustainable-oriented management come fattore di resilienza organizzativa. Un caso di studio Nicoletta Fadda, Gianfranco Pischedda, Ludovico Marinò, katia Corsi, in MANAGEMENT CONTROL 2/2021 pp.39
    DOI: 10.3280/MACO2021-002003
  • Sustainability Engagement and Earnings Management: The Italian Context Francesco Grimaldi, Alessandra Caragnano, Marianna Zito, Massimo Mariani, in Sustainability /2020 pp.4881
    DOI: 10.3390/su12124881
  • Corporate Environmental Strategies and Value Creation Rosita Capurro, pp.1 (ISBN:978-3-030-67277-5)
  • The role of Eco-control in the implementation of Sustainable Business Models Giacomo Fabietti, Francesca Trovarelli, in MANAGEMENT CONTROL 3/2016 pp.141
    DOI: 10.3280/MACO2016-003008
  • Sistemi di controllo a supporto dello sviluppo sostenibile delle PMI del settore vitivinicolo: il caso D'Ambra vini s.r.l. Maria Pia Maraghini, Gianluca Vitale, in MANAGEMENT CONTROL 3/2018 pp.111
    DOI: 10.3280/MACO2018-003006
  • Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration? Giorgia Nigri, Mara Del Baldo, in Sustainability /2018 pp.4499
    DOI: 10.3390/su10124499
  • Management Control Systems for Sustainability and Sustainability of Management Control Systems Nicola Castellano, Carsten Felden, in MANAGEMENT CONTROL 2/2021 pp.5
    DOI: 10.3280/MACO2021-002001
  • "Radicare" la sostenibilità nella strategia attraverso i sistemi di management control: un caso di studio relativo ad una Pmi Armando Della Porta, Francesco De Luca, Chiara Aufiero, in MANAGEMENT CONTROL 2/2023 pp.43
    DOI: 10.3280/MACO2023-002003
  • L'orientamento delle aziende ad uno sviluppo sostenibile: quale contributo da parte dei sistemi di management e controllo? Giuseppe D’Onza, in MANAGEMENT CONTROL 1/2022 pp.5
    DOI: 10.3280/MACO2022-001001
  • Le società Benefit in Italia: un'analisi sulla diffusione e sulle prassi di rendicontazione Silvia Cantele, Giacomo Troisi, Bettina Campedelli, in MANAGEMENT CONTROL 2/2021 pp.107
    DOI: 10.3280/MACO2021-002006

Raffaele Fiorentino, Stefano Garzella, Rita Lamboglia, Daniela Mancini, Strategie di sostenibilità: dalle motivazioni ai sistemi di misurazione della performance in "MANAGEMENT CONTROL" 2/2016, pp 115-142, DOI: 10.3280/MACO2016-002006