Search results for " Corporate social responsibility"
showing 10 items of 18 documents
Il diritto di recesso nelle società c.d. benefit
2020
This essay will examine legislations on benefit corporations across Europe and the US, through a focus on whether or not elections by a corporation – or any other entity – to become a social purpose corporation or to cease to be one entail the arising of a right to withdraw on dissenting shareholders. Starting with the analysis of the legal framework, which applies to operations such as conversions from a for-profit corporation to a benefit corporation or the other way around, the essay will investigate their effects on the right to withdraw of dissenting shareholders both on unincorporated business entities and on corporations.
CAUSE RELATED MARKETING – TRUE HEART-FELT CORPORATE BENEVOLENCE?
2011
Nowadays, globally, consumers’ expectations have reached a new high, as they expect companies to act responsibly in changing the world. More than often these expectations are not met solely out of the kindness and generosity of corporations, but they are mixed in with corporate social responsibility programs and cause-related marketing. Consumers want more of the products and services they buy to support worthy social and environmental issues.
L’etichettatura di sostenibilità nel settore vitivinicolo
2022
Nel settore vitivinicolo la sostenibilità e la sua comunicazione al consumatore per mezzo dell’etichettatura, nel rispetto della normativa in materia, ha assunto una crescente rilevanza, anche in ragione delle pressanti esigenze ambientali e climatiche che costringono ad un ripensamento in chiave digitale di sistemi e tecniche di produzione, in un’ottica di ottimizzazione e preservazione delle risorse naturali. Partendo da una preliminare riflessione circa il significato giuridico del termine “sostenibile”, il contributo si sofferma su come il legame tra iniziativa imprenditoriale, sviluppo di innovative tecnologie digitali, ricerca di nuovi spazi di mercato e sicurezza giuridica abbia anc…
The theorical and historical evolution of firm Accounting: Premises for a generalist approach to Reporting
2019
With the transposition into national laws of Directive 2014/95/UE on disclosure of non- financial information by large companies, the social and environmental responsibility has taken on new significance in the recent accounting debate. This paper moves in particular from the develop- ments of that topic in Italian Ragioneria and in French Comptabilité coming to propose a generalist approach to the business reporting embracing both kinds of information, financial and not financial. From an historical point of view the theme of social and environmental responsibility has been pro- gressively developed in the twentieth century on Italian and French research getting more and more importance. C…
Long-termism e short-termism nella ricerca di strategie di sostenibilità
2021
The focus of legislators, authorities and academics on the temporal dimension of sus-tainable actions has led to the progressive re-emerge of the contrast between long-termism and short-termism, that is frequent indeed in corporate law. The orientation to long-term decisions and attempts to stem the short-term ones have been a main point of recent legislative measures on this topic. This paper aims to critically re-evaluate the above contrast, highlighting some of the most relevant areas that most need regulatory interventions and suggesting abandon-ing the frequent short-term disfavor.
Intellectual evolution of strategic management and its relationship with ethics and social responsibility
2006
The main purpose here is to present an overview of the historical development of strategic management, through a critical review of the most relevant theoretical proposals, and to consider its links to ethics and corporate social responsibilities. From the very beginning of strategic management thought attempts have been made to fuse ethical aspects such as values of senior management or social values or social expectations to strategic management. More recently the stakeholder view of the firm has permitted the introduction of ethical theories into strategic management, and the resources-based view of the firm has lead to the consideration of competences, including moral virtues. Here it i…
The financial performance of listed companies in pursuit of the Sustainable Development Goals (SDG)
2021
[EN] Socially responsible companies whose values are aligned with the United Nations Sustainable Development Goals (UN SDGs) contribute to creating wealth and long-term economic and social value. This alignment leads to a competitive advantage based on the triple bottom line that enhances financial performance. In this paper, fuzzy-set qualitative comparative analysis (fsQCA) is used to identify the configurations of conditions that lead to high or low financial performance (return on equity) for a sample of companies in the IBEX 35. Firms should adopt business models that embrace the SDGs because sustainability-based models can ensure not only the present but also the future of generations…
Efeitos da Responsabilidade Social Corporativa na lealdade do consumidor com a marca
2019
Purpose – This paper analyses the influence of CSR associations on brand loyalty. We propose a theoretical model that includes the mediating role of brand awareness, brand attitude and customer satisfaction in the effect of CSR on loyalty, measured as a second-order reflective construct. Design/methodology/approach – We propose a theoretical model estimated via the analysis of covariance structures using EQS 6.1. Data were obtained using an online survey of 351 Spanish sportswear consumers. Findings – This study illustrates that CSR associations have a direct, positive influence on loyalty, and an indirect influence through their positive effect on brand awareness and consumer satisfaction.…
The Role of Financial and Managerial Variables on the Policy towards Home-grown Players in English Soccer
2012
The training and development of young players both as athletes and individuals is one of the task soccer governing bodies assign to professional soccer team in order to fully exploit the social aspects of sport activities. Recently UEFA imposed new rules to improve the use of home-grown players. We analyze a panel data of English Premier and Championship league clubs for the seasons 2001-02 to 2005-06 in order to understand what clubs characteristics lead to the employment of young players in the team during official matches. Sport commercialization and the employment of star players have been considered harmful to this role. Our findings suggest that, counter-intuitively, economic and comm…
How do remuneration committees affect corporate social responsibility disclosure? empirical evidence from an international perspective
2022
The main goal of this study is to analyze whether the existence of remuneration committees tend to disclose more corporate social responsibility (CSR) information. In addition, we test the moderating role played by the proportion of independent directors on boards of directors with the relationship between the constitution of remuneration committees and CSR disclosure. Previous research does not appear to have addressed these questions. The research questions proposed are tested using an international sample of 28,610 listed companies, and we took into consideration information on industrial companies from the Middle East, developed Asian and Pacific countries, both emerging and developed E…