“Sostenibilità sostenibile” e creazione di valore: elementi di pianificazione, gestione, controllo e rendicontazione

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Stefano Garzella, Rosita Capurro
Anno di pubblicazione 2024 Fascicolo 2024/2
Lingua Italiano Numero pagine 10 P. 5-14 Dimensione file 177 KB
DOI 10.3280/MACO2024-002001
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

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:Sustainability, Value creation, Sustainable Development Goals, Corpo-rate disclosure, Performance measurement systems

  1. Adams, C.A., Frost, G.R. (2008), Integrating sustainability reporting into management practices, Accounting forum, 32, 4, pp. 288-302.
  2. Antonelli, V., D'Alessio, R., Cuomo, F. (2017). Beyond Stakeholders Theory: Financial reporting and voluntary disclosure in Italian SME according to a System dynamics point of view. Economia Aziendale Online, 7, 4, pp. 285-304.
  3. Banerjee, S.B (2001), Corporate environmental strategies and actions. Management Decision, 39, 1, pp. 36-44.
  4. Bertini, U. (1990), Il sistema d’azienda. Schema di analisi, Torino, Giappichelli.
  5. Bertini, U. (2006), Nota sulla “cultura aziendale”, in AA.VV., Appunti per un dibattito sulla cultura aziendale. SIDREA
  6. Bocken, N.M., 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. 42-56.
  7. Busco, C., Frigo, M. L., Quattrone, P., Riccaboni, A. (2013), Redefining corporate accountability through integrated reporting: what happens when values and value creation meet?. Strategic Finance, 8, pp. 33-41.
  8. Camilleri, M.A., Troise, C., Strazzullo, S., Bresciani, S. (2023), Creating shared value through open innovation approaches: Opportunities and challenges for corporate sustainability. Business Strategy and the Environment, 32, 7, pp. 4485-4502.
  9. Capurro, R. (2019), Pianificazione e controllo della strategia ambientale: analisi teoriche e proposte operative. Management Control, 2, pp. 67-97. DOI: 10.3280/MACO2019-002004.
  10. Capurro, R., Fiorentino, R., Galeotti, R.M.; Garzella, S. (2023), The Impact of Digitalization and Sustainability on Governance Structures and Corporate Communication: A Cross-Industry and Cross-Country Approach, Sustainability, 15, 2064
  11. Capurro, R., Fiorentino, R., Garzella, S. (2024), Putting boundaries in the middle of business model innovation: A framework to face megatrends in the digital and sustainable landscape, Business Process Management Journal, 30, 8, pp. 49-70.
  12. Capurro, R. (2020), Corporate Environmental Strategies and Value Creation: Challenges and Opportunities, Berlin, Germany, Springer.
  13. Chiarini, A. (2017), Environmental policies for evaluating suppliers’ performance based on GRI indicators. Business Strategy and the Environment, 26, 1, pp. 98-111.
  14. Cinquini, L., Passetti, E., Tenucci, A. (2016), La sostenibilità ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?, Management Control, 2, pp. 15-32, DOI: 10.3280/MACO2016-00200
  15. Coda, V. (1988), L’orientamento strategico dell’impresa, Torino, Utet.
  16. Dahlmann, F., Brammer, S., Millington, A. (2008). Environmental management in the United Kingdom: new survey evidence. Management Decision, 46, 2, pp. 264-283.
  17. De Villiers, C., Sharma, U. (2017), A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting, Critical Perspectives on Accounting, 101999.
  18. Donato, F. (2000), La variabile ambientale nelle politiche aziendali: sostenibilità economica ed ecologica. In Collana: Studi economico-aziendali E. Giannessi, Milano, Giuffrè.
  19. Donna, G. (1997), Creare valore: la nuova sfida per le imprese, in Amministrazione e Finanza – Serie Oro, 4.
  20. D’Onza, G., Greco, G., Allegrini, M. (2016). Full cost accounting in the analysis of separated waste collection efficiency: A methodological proposal, Journal of environmental management, 167, pp. 59-65.
  21. Ekardt, F. (2019), Sustainability: transformation, governance, ethics, law, Berlin, Germany, Springer.
  22. Epstein, MJ, Roy, M. (2001), Sustainability in action: identifying and measuring the key performance drivers, Long Range Planning, 34, 5, pp. 585-604.
  23. Ferrara, G. (1998), L’etica ambientale nella economia delle imprese tra conflitti e condivisioni, Rivista italiana di ragioneria e economia aziendale, 7/8.
  24. Ferraris, Franceschi R. (1985), Finalità dell’azienda e condizioni di funzionamento, Pisa, Seu.
  25. Garzella, S, Fiorentino, R, Capurro, R, (2020), Towards new conceptualization and scope of environmental dimension in the strategic formula. In: Garzella, S. (ed.) Corporate Social Responsibility: Theoretical Analysis and Practical Implications. Milano, FrancoAngeli.
  26. Giannessi, E. (1970), Appunti di Economia aziendale, Pisa, Pacini.
  27. Green, W.J., Cheng, M.M. (2019), Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map. Accounting, Organizations and Society, 73, pp. 1-14.
  28. Hahn, T., Figge, F., Barkemeyer, R. (2007), Sustainable Value creation among companies in the manufacturing sector. International Journal of Environmental Technology and Management, 7, 5-6, pp. 496-512.
  29. Laukkanen, M., Tura, N. (2020), The potential of sharing economy business models for sustainable value creation. Journal of Cleaner production, 253, pp. 120004.
  30. Lo, S.F., Sheu, H.J. (2007), Is corporate sustainability a value‐increasing strategy for business?. Corporate Governance: An International Review, 15, 2, pp. 345-358.
  31. Malinauskaite, J. (2022), Competition law and sustainability: EU and national perspectives. Journal of European Competition Law & Practice, 13, 5, pp. 336-348.
  32. Marchi, L. (2019), Governo delle aziende e creazione di valore: da una prospettiva finanziaria ad una prospettiva economico-sociale, Management Control, 1, pp. 5-16. DOI: 10.3280/MACO2019-001001
  33. Massa, L., Farneti, F., Scappini, B. (2015), Developing a sustainability report in a small to medium enterprise: process and consequences, Meditari Accountancy Research, 23, 1, pp. 62-91.
  34. Mio, C., Cezarino, L.O. (2023), Competencies for Sustainable Development Goals Accounting: Educating public management for disclosure and reporting. Management Control, 2, pp. 133-160. DOI: 10.3280/MACO2023-002-S1-00
  35. Moktadir, M.A., Kumar, A., Ali, S. M., Paul, S.K., Sultana, R., Rezaei, J. (2020). Critical success factors for a circular economy: Implications for business strategy and the environment. Business strategy and the environment, 29, 8, pp. 3611-3635.
  36. Monkelbaan, J. (2019), Governance for the sustainable development goals. Singapore, Springer.
  37. Rappaport A. (1989), La strategia del valore, Milano, Franco Angeli.
  38. Salvioni, D.M., Gennari, F. (2017), CSR, sustainable value creation and shareholder relations. Symphonya. Emerging Issues in Management, 1, pp. 36-49.
  39. Vitali, P.M. (1978), Problemi ecologici nella gestione delle aziende. Milano, Giuffrè.
  40. Widianti, T., Dinaseviani, A., Ayundyahrini, M., Sumaedi, S., Rakhmawati, T., Astrini, N.J., Bakti, I.G.M.Y., Damayanti, S., Yarmen, M., Jati, R.K., Yaman, A., Pandin, M., Hidayat, M., Prihanto, I.G., Gunawan, H. and Mahmudi, M. (2024), Business continuity management: trends, structures and future issues. Business Process Management Journal.

Stefano Garzella, Rosita Capurro, “Sostenibilità sostenibile” e creazione di valore: elementi di pianificazione, gestione, controllo e rendicontazione in "MANAGEMENT CONTROL" 2/2024, pp 5-14, DOI: 10.3280/MACO2024-002001