La corporate social responsibility tra isomorfismo e decoupling. Un’analisi empirica su un campione di imprese quotate in Borsa

Titolo Rivista ESPERIENZE D'IMPRESA
Autori/Curatori Claudio Nigro, Miriam Petracca
Anno di pubblicazione 2016 Fascicolo 2015/1
Lingua Italiano Numero pagine 21 P. 115-135 Dimensione file 363 KB
DOI 10.3280/EI2015-001006
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Il presente lavoro ha lo scopo di analizzare la presenza di condotte isomorfe e di processi di decoupling in un campione di imprese quotate sul mercato borsistico italiano. Esso si sviluppa a partire dall’evoluzione del concetto di CSR e dal ruolo della comunicazione, all’interno della quale gli elementi costitutivi della CSR possono essere ricondotti ad un insieme di topic nell’agenda strategica d’impresa. Il lavoro procede con un tentativo di rilettura del fenomeno attraverso la cornice teorica del neo-istituzionalismo, con lo scopo, che ci auguriamo, di enucleare nuovi costrutti cognitivi che arricchiscano la discussione sul tema fornendo nuovi spunti alla riflessione. Il lavoro si chiude con una ricerca empirica, volta ad indagare la presenza di condotte isomorfiche e processi di decoupling finalizzati, in maniera prevalente, ancorché esclusiva, a generare legittimità sociale prima che migliori performance d’impresa.;

Keywords:Corporate Social Responsibility, Corporate Social Disclosure, isomorfismo, decoupling, legittimità

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Claudio Nigro, Miriam Petracca, La corporate social responsibility tra isomorfismo e decoupling. Un’analisi empirica su un campione di imprese quotate in Borsa in "ESPERIENZE D'IMPRESA" 1/2015, pp 115-135, DOI: 10.3280/EI2015-001006