L’integrazione della sostenibilità ambientale nei sistemi di controllo e gestione delle imprese: evidenze dal settore energetico italiano

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Salvatore Madonna, Greta Cestari, Francesca Giuliani
Anno di pubblicazione 2024 Fascicolo 2024/1
Lingua Italiano Numero pagine 23 P. 39-61 Dimensione file 268 KB
DOI 10.3280/MACO2024-001003
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

;

Keywords:CSR, sustainability control system, performance management system, Italian companies

  1. Aras, G., Crowther, D. (2009), Corporate sustainability reporting: a study in disingenuity?, Journal of Business Ethics Supplement, 87, pp. 279-288.
  2. Baker, M. (2010), Re-conceiving managerial capture, Accounting, Auditing & Accountability Journal, 23(7), pp. 847-867.
  3. Bonacchi, M, Rinaldi, L. (2007), Business Strategy and the Environment, 16 (7), pp. 461-473.
  4. Burritt, R.L., Schaltegger, S. (2010), Sustainability accounting and reporting: fad or trend?, Accounting, Auditing & Accountability Journal, 23(7), pp. 829-846.
  5. Cupertino, S., Vitale, G. (2021), Do companies integrate sustainability into management system? Evidence from Italian non-financial reports, Wolters Kluwer Italia.
  6. Kaplan, R.S., Norton, D.P. (2004), The strategy map: guide to aligning intangible assets, Strategy & leadership.
  7. Chee Tahir, A., Darton, R.C. (2010), The process analysis method of selecting indicators to quantify the sustainability performance of a business operation, Journal of Cleaner Production, 18, pp. 1598-1607.
  8. Christmann, P. (2000). Effects of “best practices” of environmental management on cost advantage: The role of complementary assets, Academy of Management Journal, 43, pp. 663-680.
  9. Clift, R. (2003), Metrics for supply chain sustainability, Clean Technology and Environmental Policy, 5, pp. 240-247.
  10. Dahlmann, F., Branicki, L., Brammer, S. (2017), “Carrots for Corporate Sustainability”: Impacts of Incentive Inclusiveness and Variety on Environmental Performance, Business Strategy and the Environmental, 26, John Wiley & Sons.
  11. Deegan, C. (2002), Introduction – The legitimising effect of social and environmental disclosures – A theoretical foundation, Accounting, Auditing & Accountability Journal, 15(3).
  12. Della Porta, A., Aufiero, C., De Luca, F. (2023), “Radicare” la sostenibilità nella strategia attraverso i sistemi di management control: un caso di studio relativo ad una Pmi, Management Control, 2.
  13. Dyllick, T., Muff, K., (2014), The Business Sustainability Typology. A briefing for organizational leaders and academic scholars.
  14. Edvinsson, L., Malone, M.S. (1997), Intellectual Capital: the Proven Way to Establish your Company’s Real Value by Measuring it Hidden Brain Power, Pitakus.
  15. Epstein, M.J. (1995), Measuring Corporate Environmental Performance, Chicago, Irwin.
  16. Epstein, M.J., Wisner, P.S. (2001), Using a Balanced Scorecard to Implement Sustainability, Environmental Quality Management, 11(2), pp. 1-10.
  17. Ferreira, A., Moulang, C., Hendro, B. (2010), Environmental management accounting and innovation: an exploratory analysis, Accounting, Auditing & Accountability Journal, 23(7), pp. 920-948.
  18. Figge, F., Hahn, T., Schaltegger, S., Wagner, M. (2002), The sustainability balanced scorecard – Linking sustainability management to business strategy, Business Strategy and the Environment, 11(5), pp. 269-284.
  19. Gond, J.P., Grubnic, S., Herzig, C., Moon, J. (2012), Configuring management control systems: Theorizing the integration of strategy and sustainability, Management Accounting Research, 23, pp. 205-223.
  20. Hart, S.L. (1995), A natural-resource-based view of the firm, Academy of Management Review, 20, pp. 996-1014.
  21. Hart, S.L. (1997), Beyond greening: Strategies for a sustainable world, Harvard Business Review, 75(1), pp. 67-76.
  22. Hartikainen, H., Järvenpää, M., Rautiainen, A. (2021), Sustainability in executive remuneration: A missing link towards more sustainable firms?, Journal of Cleaner Production, 324, 129224
  23. 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), pp. 63-80.
  24. Hervani, A.A, Helms, M.M, Sarkis, J. (2005), Performance measurement for green supply chain management, Benchmarking: An International Journal, 12 (4), pp. 330-353.
  25. Hinna L. (2002), Il bilancio sociale, Milano.
  26. Judge, W.Q., Douglas, T.J. (1998), Performance implications of incorporating natural environmental issues into strategic planning process: An empirical assessment, Journal of Management Studies, 35, pp. 241-262.
  27. Kaplan, R.S., Norton, D.P. (1992), The Balanced Scorecard- Measures That Drive Performance, Harvard Business Review, 70, Jan-Feb.
  28. Keeble, J., Topiol, S., Berkeley, S. (2003), Using indicators to measure sustainability performance at a corporate and project level, Journal of Business Ethics, 44, pp. 149-158.
  29. Kerr J., Rouse P., De Villiers C. (2015). Sustainability reporting integrated into management control systems. Pacific Accounting Review, 27(2), pp. 189-207.
  30. Krajnc, D., Glavic, P. (2003), Indicators of sustainable production, Clean Technologies and Environmental Policy, 5, pp. 279-288.
  31. Dal Maso L., Lattanzi N. (2022), Strategia aziendale e creazione di valore nella Decoupling Economy: le prospettive di misurazione disaccoppiata della performance, Management Control, 1, pp. 31-44, DOI: 10.3280/MACO2022-001003.
  32. Maas, K., Rosendaal, S. (2016), Sustainability Targets in Executive Remuneration: Targets, Time Frame, Country and Sector Specification, Business Strategy and the Environmental, 25, John Wiley & Sons.
  33. Maraghini M.P., Vitale G. (2018), Sistemi di controllo a supporto dello sviluppo sostenibile delle PMI del settore vitivinicolo: il caso D’Ambra vini s.r.l., Management Control, 3, pp. 111-130. DOI: 10.3280/MACO2018-003006
  34. Molinari, M., Maraghini M.P., Riccaboni A. (2021), Reporting di Sostenibilità e Controllo Manageriale: L’esperienza di Edison S.p.A., Management Control, 2, pp. 61-86. DOI: 10.3280/MACO2021-002004
  35. Molteni M. (2004), Responsabilità sociale e performance d’impresa, Vita e pensiero.
  36. Norris, G., O’Dwyer, B. (2004), Motivating socially responsive decision making: The operation of management controls in a socially responsive organisation, The British Accounting Review, 36, pp. 173-196.
  37. Paul, Rouse, Martin, Putterill (2003), An integral framework for performance measurement, Management Decision, 41(8), pp. 791-805.
  38. Ramos, T.B., Caeiro S. (2010), Meta-performance evaluation of sustainability indicators, Ecological Indicators, 10, pp. 157-166.
  39. Riccaboni, A., Leone, E. (2010), Implementing strategies through management control systems: The case of sustainability, International Journal of Productivity and Performance Management, 59(2), pp. 130-144.
  40. Roberts, R.W. (1992), Determinants of corporate social responsibility disclosure: an application of stakeholder theory, Accounting, Organizations and Society, 17(6).
  41. Russo, M.V., Fouts, P.A. (1997), A Resource-Based Perspective on Corporate Environmental Performance and Profitability, Academy of Management Journal, 40, pp. 534-559.
  42. Rusconi G. (1988), Il bilancio sociale d’impresa, Giuffrè.
  43. Schaltegger, S., Muller, K., Hindriksen, H. (1996), Corporate Environmental Accounting, Chichester, Wiley.
  44. Searcy, C., Karapetrovic, S., & McCartney, D. (2005). Designing sustainable development indicators: Analysis for a case utility. Measuring Business Excellence, 9(2), pp. 33-39.
  45. Searcy, C., Karapetrovic, S., McCartney, D. (2006), Integrating sustainable development indicators with existing business infrastructure, International Journal of Innovation and Sustainable Development, 1(4), pp. 389-411.
  46. Searcy, C. (2012), Corporate Sustainability Performance Measurement Systems: A Review and Research Agenda, J Bus Ethics, 107, pp. 239-253.
  47. Slack, R., Corlett, S., Morris, R. (2015), Exploring employee engagement with (corporate) social responsibility: A social exchange perspective on organisational participation, Journal of Business Ethics, 127(3), pp. 537-548.
  48. Veleva, V., Ellenbecker, M. (2001), Indicators of sustainable production: Framework and methodology, Journal of Cleaner Production, 9, pp. 519-549.
  49. Vermiglio, F. (1984), Il “bilancio sociale” nel quadro evolutivo del sistema di impresa, Messina.
  50. Weber, R. (1990), Basic content analysis (2nd ed.), Thousand Oaks, Sage
  51. Wisner, P.S., Epstein, M.J., Bagozzi, R.P. (2006), Organizational Antecedents and Consequences of Environmental Performance.
  52. Wright, P.D., Keegan, D.P. (1997), Pursuing Value: The Emerging Art of Reporting on the Future, Price Waterhouse.

Salvatore Madonna, Greta Cestari, Francesca Giuliani, L’integrazione della sostenibilità ambientale nei sistemi di controllo e gestione delle imprese: evidenze dal settore energetico italiano in "MANAGEMENT CONTROL" 1/2024, pp 39-61, DOI: 10.3280/MACO2024-001003