Search results for "Social responsibility"

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…

Corporate Social Information nel settore della moda

2020

Purpose of this study is to describe main reporting tools at the basis of the ethical-social sphere of the company, aimed at concretely representing the activities promoted in terms of Corporate Social Responsibility, creating cohesion between different aspects, linked to company dynamics. The concept of CSR is spread as a strategic tool aimed at creating a more competitive and socially cohesive society. Based on the main theoretical concepts in support of sustainability and CSR and, in relation to the company's strategic choices, the urgent need for companies to communicate their "sustainable" commitment. This is how they are born a series of documents related to non financial reporting, w…

Efeitos da sustentabilidade e valor logístico nas relações entre empresas de transporte marítimo

2020

Resumen El objetivo de este trabajo fue analizar cómo la sostenibilidad (económica, social y ambiental), bajo el enfoque de triple línea base, afecta la calidad de servicio, el valor logístico y la satisfacción en empresas del sector marítimo. Se propone un modelo teórico que se contrasta con la información suministrada por una muestra de 50 responsables de empresas (transitarios, importadores y exportadores) en Panamá. La información se analiza mediante la estimación de regresión por mínimos cuadrados parciales, que permite confirmar el carácter multidimensional de la sostenibilidad y del valor logístico. Los resultados también confirman que las percepciones de los clientes sobre las inici…

Review of methodologies for evaluating university social responsability

2015

The article presents a review of methodologies for the assessment of the so-called University Social Responsibility from the analysis of indicator systems in the area of higher education in Ibero-America. A publication-based research was conducted, compiling progress made between the years 2006-2013. A total of two doctoral theses that presented evaluation systems in students; two models proposed by universities in Peru and Spain; and the papers of two university networks that designed a University Social Responsibility conceptual development and indicator systems for its assessment were identified. The article points out that despite the spectrum of conceptual proposals produced during the…

Educació per al desenvolupament sostenible: una via per a l’enfortiment de la responsabilitat social universitària

2018

Antecedents: s’analitzen els antecedents del concepte de Responsabilitat Social Universitària (RSU), les arrels de la qual es troben en l’evolució del concepte de Responsabilitat Social Empresarial (RSE), en què es destaca la idea central que l’empresa del segle xxi ha d’aportar a la societat alguna cosa més que la producció de béns, serveis i guanys financers, per la qual cosa es bolca l’interès cap a la creació de valors socials, sobre la base d’actuacions i procediments ètics globals. Mètode: es fa una recerca documental de tres conceptes clau, RSU, Educació per al Desenvolupament Sostenible (EDS) i acreditació universitària per a l’enfortiment d’ambdós conceptes.Resultats: es proposa un…

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.

Analysing a Corporate Social Responsibility Strategy through a System Dynamics perspective: evidences from a Colombian case-study

2009

Implementing a sustainable CSR Strategy through a System Dynamics Perspective: evidences from a Colombian case-study

2009

During last decades, Corporate Social Responsibility (CSR) strategies received a growing attention from both businesses and non profit organisations. However, very often organisations fail to correctly implement a successful CSR strategy. Through the analysis of a case-study, this paper tries to demonstrates how a CSR strategy could fail in the long term if a open-loop logic is adopted. On the contrary, by making explicit the feedback loops structure underlying a CSR strategy, the system dynamics approach is likely to better support decision makers in implementing effective CSR strategies able to foster sustainable long term growth. After discussing the main benefits and limits of the CSR c…

CSR in Italy

2013

Social Return on Investment (SROI)

2013

The Social Return on Investment (SROI) is a method for measuring social outputs and valuing social outcomes in monetary terms (Boyd, 2004). The basic assumption underlying this technique is that every kind of business or organization (enterprises, private businesses, public body, charitable organizations and others) has an impact on people, society and environment. This impact can be strictly ‘economical’, but also ‘social’ and ‘environmental’. The SROI technique, however, speaks of ‘social impact’ referring generally to all aforesaid three kinds of impacts. The value to be measured by means of SROI Analysis is an added value. Then it does not consider the social value that would occur even…