Disclosure on sustainable development, CSR environmental disclosure and greater value recognized to the company by users

Disclosure on sustainable development, CSR environmental disclosure and greater value recognized to the company by users

Author: Olga Maria Stefania Cucaro

Publisher: Olga Maria stefania Cucaro

Published: 2022-10-19

Total Pages: 34

ISBN-13:

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The study is linked to the analysis of voluntary disclosure present in the financial statements of the companies. In particular, it is interesting to analyze that part of the relational capital defined as CSR (Corporate Social Responsibility) and the part of information falling within the risk disclosure (environmental and social). It is known that in 2017, for large organizations, the sustainability report, also known as the social report, also referred to as a non-financial statement pursuant to Legislative Decree 254/2016, will be mandatory. This Working Paper is linked to the previous Working Paper on Sustainability n.1 "Disclosure on sustainable development and the greater value recognized to the company by the market" by the same Author who analyzed the relevance of disclosure on sustainable development and environmental policies present in the financial statements of companies. This research is still in the first phase of study as only the financial statements for the year 2010 of the 21 selected companies have been analyzed. In this work, compared to the previous one, new keywords taken from the guidelines on CSR disclosure have been added with consequent expansion of the bibliography. The research continues with the detection of the keywords on sustainability deriving from the analysis of the financial statements of the companies selected from 2011 to 2017. The study of the evolution of the CSR disclosure of the two categories "Environmental" and "Social" will be the final goal of this research on sustainability. In this work, compared to the previous one, new keywords taken from the guidelines on CSR disclosure have been added with consequent expansion of the bibliography. The research continues with the detection of the keywords on sustainability deriving from the analysis of the financial statements of the companies selected from 2011 to 2017. The study of the evolution of the CSR disclosure of the two categories "Environmental" and "Social" will be the final goal of this research on sustainability. In this work, compared to the previous one, new keywords taken from the guidelines on CSR disclosure have been added with consequent expansion of the bibliography. The research continues with the detection of the keywords on sustainability deriving from the analysis of the financial statements of the companies selected from 2011 to 2017. The study of the evolution of the CSR disclosure of the two categories "Environmental" and "Social" will be the final goal of this research on sustainability.


Crisis, Turnaround and Corporate Reorganization

Crisis, Turnaround and Corporate Reorganization

Author: Olga Cucaro

Publisher: Olga Maria stefania Cucaro

Published: 2019-01-08

Total Pages: 53

ISBN-13: 8829591971

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Crisis, Turnaround and Corporate Reorganization. It is a work born from the study of corporate crisis, the Default and the cleansing of the companies. Even before starting the PhD, the author has analyzed the risk of default of agri-business and the rating as a system for identifying the probability of default in a research consortium under a second level Master. After returning in 2010 for a research group on governance strategies Turnaround and decided to study the one hand and on the other the default remediation to understand when and how to effectively make a turnaround. Companies in crisis at some point in their life cycle are at a crossroads; on the one hand and on the other the default salvation and this is the time to enable an effective turnaround strategy that can bring the company back on track. The identification of these strategies is of paramount importance not only for scholars, but primarily for managers. First, an intervention is carried out and the results will be better.


Collection of short stories inspired by the pandemic

Collection of short stories inspired by the pandemic

Author: Olga Maria Stefania Cucaro

Publisher: Olga Maria stefania Cucaro

Published: 2020-10-01

Total Pages: 83

ISBN-13:

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These short stories were inspired by the period that has just passed and continues to this day. Some of the six short stories contained in this collection are full of hope for the future while others analyze reality with the eyes of the imagination that all writers are lucky enough to have. Obviously all references to facts and people are random since they originate from the author's imagination.


Encyclopedia of Business and Professional Ethics

Encyclopedia of Business and Professional Ethics

Author: Deborah C Poff

Publisher: Springer Nature

Published: 2023-05-24

Total Pages: 1944

ISBN-13: 3030227677

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This encyclopedia, edited by the past editors and founder of the Journal of Business Ethics, is the only reference work dedicated entirely to business and professional ethics. Containing over 2000 entries, this multi-volume, major research reference work provides a broad-based disciplinary and interdisciplinary approach to all of the key topics in the field. The encyclopedia draws on three interdisciplinary and over-lapping fields: business ethics, professional ethics and applied ethics although the main focus is on business ethics. The breadth of scope of this work draws upon the expertise of human and social scientists, as well as that of professionals and scientists in varying fields. This work has come to fruition by making use of the expert academic input from the extraordinarily rich population of current and past editorial board members and section editors of and contributors to the Journal of Business Ethics.


New Trends in Process Control and Production Management

New Trends in Process Control and Production Management

Author: Lenka Štofová

Publisher: CRC Press

Published: 2017-09-27

Total Pages: 582

ISBN-13: 135167272X

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Dynamic economics, technological changes, increasing pressure from competition and customers to improve manufacturing and services are some of the major challenges to enterprises these days. New ways of improving organizational activities and management processes have to be created, in order to allow enterprises to manage the seemingly intensifying competitive markets successfully. Enterprises apply business optimizing solutions to meet new challenges and conditions. But also ensuring effective development for long-term competitiveness in a global environment. This is necessary for the application of qualitative changes in the industrial policy. “New Trends in Process Control and Production Management” (MTS 2017) is the collection of research papers from authors from seven countries around the world. They present case studies and empirical research which illustrates the progressive trends in business process management and the drive to achieve enterprise development and sustainability.


Employee Engagement in Corporate Social Responsibility

Employee Engagement in Corporate Social Responsibility

Author: Debbie Haski-Leventhal

Publisher: SAGE

Published: 2020-09-14

Total Pages: 238

ISBN-13: 1529738164

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This book offers a remarkable collection of chapters, written by the leading scholars in CSR and employee engagement. Using the existing literature, new empirical studies, case studies and thought-provoking insights, this collection of authors discuss why and how to engage employees in CSR and through CSR. Employee engagement in Corporate Social Responsibility focuses on engaging employees in socially responsible initiatives with three major parts of the book: the antecedents that lead to employee engagement in CSR; the processes and opportunities to involve employees; and the impact of the above on employees, the company, non-profit organisations and society. This book contributes to both research and managerial practice by presenting cutting edge knowledge from leading CSR scholars and practitioners.


Business Sustainability Factors of Performance, Risk, and Disclosure

Business Sustainability Factors of Performance, Risk, and Disclosure

Author: Zabihollah Rezaee

Publisher: Business Expert Press

Published: 2021-03-08

Total Pages: 82

ISBN-13: 1637420072

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Business Sustainability Factors of Performance, Risk, and Disclosure examines sustainability factors of performance, risk and disclosure. The five dimensions of sustainability performance are economic, governance, social, ethical, and environmental (EGSEE). Business sustainability is advancing from the greenwashing and branding to, very recently, business imperative as shareholders demand, regulators require, and companies report their sustainability performance. Sustainability has become economic and strategic imperative with potential to create opportunities and risks for businesses. Business Sustainability Factors of Performance, Risk, and Disclosure examines sustainability factors of performance, risk and disclosure. The five dimensions of sustainability performance are economic, governance, social, ethical, and environmental (EGSEE). Sustainability risks are reputational, strategic, operational, compliance, and financial (RSOCF). Sustainability disclosures are relevant to financial economic sustainability performance (ESP) and non-financial environmental, social, and governance (ESG) sustainability performance with ethics are integrated into all other components of sustainability performance. This book offers guidance for proper measurement, recognition, and reporting of all five EGSEE dimensions of sustainability performance. It also highlights how people, business, and resources collaborate in a business sustainability and accountability model in creating shared value for all stakeholders. The three sustainability factors of performance, risk and disclosure are driven from the stakeholder primacy concept with the mission of profit-with-purpose. Anyone who is involved with business sustainability and corporate governance, the financial reporting process, investment decisions, legal and financial advising, and audit functions will benefit from this book.