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Che cosa è la Corporate Social Responsibility

La responsabilità sociale d’impresa (corporate social responsability – CSR) è un fenomeno in continua crescita nel contesto imprenditoriale. I processi di CSR impattano sulle scelte aziendali, sulle strategie d’impresa, ma anche sulla società e sui processi di sostenibilità (non solo ambientale ma anche in riferimento ai processi imprenditoriali e di sviluppo nonché di crescita sostenibile). La teoria classica e neoliberista di impresa afferma che etica e profitto sono due concetti opposti e...

Il processo di rendicontazione sociale

In questo capitolo tratteremo della rendicontazione sociale dell’impresa e analizzeremo l’importanza del bilancio sociale, ovvero un documento integrativo di comunicazione e di valutazione del risvolto sociale dell’attività aziendale.

Extending knowledge-based view: Future trends of corporate social entrepreneurship to fight the gig economy challenges

Theorizing on the longitudinal case study of a Corporate Social Entrepreneurship (CSE), the paper offers a microlevel perspective of the Knowledge-Based View (KBV) in the current context of the gig economy. The intent is to suggest individual actions to overcome the gig economy issues based on limitless earnings, insecure work, and low quality of entrepreneurial activities. The paper originally contributes to the knowledge management and entrepreneurial literature and is partly consistent wit...

Evaluating fashion retailers' intellectual capital: key money as a part of customer capital

Purpose The purpose of this paper is to enrich the scientific and managerial debate on intangibles by placing the concept of key money within the broader concept of Intellectual Capital, and by proposing an evaluation approach for a portion of the latter, focusing the analysis on fashion retailers. Design/methodology/approach This research focuses on the fashion industry, given that key money gains particular significance and accounted for in fashion retailers' financial statements. A compara...

The impact of environmental disclosure and controversies on bank value

We investigate the effect of green investment communication on the relationship between environmental controversies and bank value. Using a dataset of listed banks from 45 countries for 2012–2021, the main results show a positive moderating effect of green disclosure on banks’ controversial value relationship. The moderating effect is greater for banks with the highest number of environmental controversies. These results are also confirmed when addressing endogeneity bias with the genera...