The paper aims to depict the forces responsible for an effective introduction of a sustainability report within SMEs. The paper ’s aim is addressed employing the case study methodology. In detail an Italian SME considered a best practice in introducing sustainability innovations has been selected and analyzed. The main outcome of the paper is to use the case study evidence to construct a conceptual model highlighting the forces that drive companies to introduce innovative sustainable management tools. The conceptual model emphasizes as driving forces the capability of the firm to engage with its stakeholders, together with some relevant managerial and organizational features. The adoption of sustainable management tools is the outcome of a strategic alignment of corporate and sustainable strategy, and of the organizational capability to carry on effectively social and environmental responsibility (SER) activities based on the firm’s SER critical dimensions

The aim of this study is to propose a method to measure the Corporate Social Responsibility (CSR) identity (Otubanjo, 2013) of a firm. Using this method, based on a fuzzy logic expert system, it is possible to generate a comprehensive rating for the assessment of the sustainability of a firm. In fact, to ensure that a firm is CSR-compliant, it is important to express CSR principles in terms of measurable variables. Up to now, measurement has been hampered by a lack of clarity in theoretical frameworks and empirical methods for the CSR construct.

The organizational change of Film Commissions in Italy, from service agencies to drivers for the creative film industries, is the result of the ongoing evolution from a state-controlled industry to a new kind of industrial cooperation at territorial level. This research deepens the Apulia case and shows both the increasing leading role of Film Commissions in the Apulia region – in order to improve the competitiveness of the system – and the positive effects on the territory measured through the analysis of audiovisual firms. Finally, the research shows the strengthening of community engagement thanks to the promotion and support tools (festivals, networks, etc.) for the creation of value.

The organizational change of Film Commissions in Italy –which flourished from acting as service agencies to driving Creative Cinema Industries –is the outcome of an ongoing evolution from a state-controlled industry to a new kind of industrial cooperation at a territorial level. This research examines the Apulia Case in depth, in order to prove both the increasingly leading role of FCs across the Apulia Region – thereby improving the system’s competitiveness – and its positive results throughout the territory, measured by an analysis of audio-video production chain companies. Finally, this research demonstrates the strengthening of Community Engagement thanks to promotional and supporting tools (i.e. festivals, networks), which is essential for the creation of value.

This paper, which is to be collocated with international research studies of the historical origins of corporate social responsibility (CSR), deals with both the theme of CSR itself and the topics related to it through an examination of the key characteristics of the theories of the master in the field of Italian Economia Aziendale, Paolo Emilio Cassandro (1910-2004), who wrote an impressive number of works on numerous subjects that are of notable current relevance, including the social role of business, the concept of added value, and the role of the social report in the process of providing information for external purposes. Through an analytical-descriptive approach, our work will focus in particular on certain aspects of his life and works, which show beyond doubt the great value of his contribution to the advancement, at both national and international levels, of research into CSR. The main aim of what follows is to highlight not only the innovative nature of Cassandro’s studies of the subject when compared with other research carried out in Italy in the second half of the 20th century but also how strikingly relevant they are to CSR as a topic for international scholars today.

The aim of this study is to propose a method to evaluate the Corporate Social Responsibility (CSR) identity of a firm. Using this method, based on a fuzzy expert system (FES), it is possible to generate a comprehensive rating for the assessment of the sustainability of a firm. Up to now, measurement has been hampered by a lack of clarity in theoretical frameworks and empirical methods for the Corporate Social Responsibility construct. The algorithm of the Fuzzy Expert System aggregates multicriteria evaluations of a problem. The assessments of behavior and the resulting decisions are represented in blocks of rules, drawn up by an inference engine in fuzzy logic. The Fuzzy Expert System unites the ability of an expert system to simulate the decision-making process with the uncertainty typical of human reasoning, present in fuzzy logic. Despite the spread of Corporate Social Responsibility practices among firms, there is not a commonly accepted method of measuring sustainability. Moreover, although Environmental social governance (ESG) rating agencies provide Corporate Social Responsibility ratings, their methods have certain weaknesses. Considering the growing importance of socially responsible financial markets, this topic could be of vital importance for decision-makers in the management of their investments, by remedying deficiencies in methods used by sustainability rating organizations. The outcome of the application is a system designed to measure the CSR identity of a firm. On the management side, the possibility to identify the determinants of the different Corporate Social Responsibility intermediate indicators making up the final Corporate Social Responsibility index would allow CSR-compliant managers to use this information for decision-making purposes

Nel lavoro sono sviluppate alcune riflessioni critiche sul modello di bilancio nazionale e su quello internazionale IAS/IFRS, in connessione con i modelli di governo dell’impresa e con i principi alla base del bilancio di funzionamento. In particolare, dopo aver analizzato il grado di coerenza interna di ciascuno rispetto alle finalità assegnate al rendiconto d’esercizio ed al modello d’impresa destinata ad applicarlo, nonché al principio di perdurabilità aziendale, si prospettano auspicabili sviluppi di entrambi i modelli in direzione di un processo di armonizzazione adeguatamente informato ai precetti economico-aziendali.

Lo studio, attraverso un approccio di tipo induttivo, pone sotto la lente l’esperienza del gruppo GTS, gruppo pugliese che opera, da oltre trent’anni, nel settore del trasporto intermodale nazionale ed internazionale, leader in Italia e nello scenario europeo nell’ambito dei Multimodal Transport Operators. L’analisi delle diverse innovazioni, introdotte nel gruppo in ambito sociale ed ambientale, alla luce anche delle specificità insite nel settore intermodale e del traposto ferroviario, costituiscono la cornice di riferimento per l’analisi di determinanti competitive già in atto (l’analisi di benchmarking, lo stakeholder engagement e la rendicontazione socio-ambientale) e in corso di attuazione (la comunicazione CSR 2.0). Il modello teorizzato attraverso un approccio di tipo differenziale cerca di determinare in quale misura gli investimenti, le buone pratiche e le innovazioni di “impronta sostenibile” potrebbero portare un apporto positivo in termini di valore economico prodotto.

Il capitolo sviluppa la tematica del sistema impositivo sulle gestioni societarie, sia dal punto di vista normativo che da quello del trattamento contabile.

In the last few years there has been an increase in interest of European policy-makers in promoting SMEs, assigning a key strategic role to networks as a means of improving levels of innovation and internationalization in SMEs. This led the Italian parliament to introduce legislation – with Law 33/2009 – for network agreements, which are a form of strategic alliances, largely used for intangible purposes. The aim of this work is to ascertain to what extent the use of network agreements has contributed to increasing intangible resources in Italian firms and whether there is a correlation between the creation of intangibles and value creation in terms of improved economic and financial performance of firms. From the analysis emerged that network agreements have a positive effect on the ability of Italian SMEs to create intangible resources, and there is a positive correlation between the increase in intangibles and value creation.

La necessità che lo Stato ed in genere le Istituzioni Pubbliche orientino i propri comportamenti ed il proprio operare verso un uso delle risorse efficiace ed efficiente, è da ritenersi oggi condizione da cui non poter prescindere per l'ottenimento di risultati accettabili ed adeguati sotto tutti i punti di vista. Sul punto, il Prof. Paolo Emilio Cassandro sostiene con forza sin dai suoi primi scritti che la pubblica amministrazione nell'accezione più ampia debba ritenersi una composita azienda a fine erogativo, con le conseguenze del caso. Evidentemente, in tal senso, qualsiasi manifestazione ed accadimento deve farsi rientrare nell'ambito dei tre connessi e complementari processi amministrativi, vale a dire l'organizzazione, la gestione e la rilevazione, senza con ciò tralasciare le finalità politiche e sociali, nonché quelle economico-generali. In definitiva, qualsiasi assetto della pubblica amministrazione non può ricondursi semplicemente ad un problema di tipo giuridico, tralasciando i contenuti economici. Decisa attenzione viene poi posta sulla necessità di dotarsi di un adeguato procedimento di rilevazione dei fatti e degli accadimenti, atteso che solo la conoscenza approfondita degli stessi può determinare una condotta gestionale consapevole. Aumentano le attribuzioni di compiti e funzioni, si incrementano le risorse ed i mezzi assegnati, diviene maggiormente stringente la necessità di poter eseguire controlli tempestivi ed efficaci, sia di natura formale che sostanziale. In conclusione, il presente contributo intende, previa rassegna ed analisi delle posizioni del Prof. Paolo Emilio Cassandro sul tema indagato, rappresentare l'attualità del Suo pensiero in relazione all'assetto organizzativo che oggi caratterizza in generale la Pubblica Amministrazione, alla luce della vigente normativa di Legge.

Il presente contributo, basandosi sull’assunto che ogni microsistema pro-duttivo che consideri la CSR come fattore di vantaggio competitivo non può prescindere dall’adozione di un sistema di reporting che, nel contribuire alla creazione di sviluppo sostenibile, comunichi in maniera trasparente l’informativa di sostenibilità, intende ripercorrere i recenti orientamenti che a livello internazionale hanno animato il dibattito circa l’allargamento dei confini dell’informativa societaria. In tale prospettiva, il lavoro intende, in prima analisi, soffermarsi su al-cuni aspetti in tema di rapporto tra informativa obbligatoria e volontaria, in-formativa financial e non-financial, in seconda analisi, approfondire, in parti-colare, il tema dell’integrated reporting, nuova frontiera questa della comu-nicazione esterna d’azienda, che coniuga in un processo innovativo, di tipo univoco, i paradigmi del financial reporting con quelli della rendicontazione di sostenibilità.

Purpose of paper. The aim of the paper is to provide an analytical overview of the academic output of eminent Italian scholars in the period in question on the subject of Corporate Social Responsibility with a view to obtaining useful insights into more recent CSR theory. - Methodology/Approach. This paper analyses the works published by five of the most eminent Economia Aziendale scholars in the period from the end of the Second World War to the 1970s in order to identify shared characteristics in their ideas concerning the social responsibility of businesses. The approach adopted is horizontal (cross-sectional analysis of the theme, namely the development over a twenty-year period of the concept of CSR) and synchronic: it involves examining history in the light of contemporary thinking in order to understand more clearly the developments that have brought us to the present. - Findings. The first conclusions to emerge are that the ideas contained in these writings are not only strikingly innovative for their time but also relevant to CSR as defined in international literature today. Indeed, the analysis carried out so far suggests that the teachings of the Italian Economia Aziendale scholars can offer a potentially valuable contribution to the international debate on CSR. - Originality. The originality of this paper derives from the fact that the theme of Corporate Social Responsibility has rarely been examined from a historical point of view and that the development of the theme in Italy has rarely been examined through analysis of the ideas of the leading Italian Economia Aziendale Scholars

The aim of this paper is to propose a model for the evaluation of the multidimensional performance of an inter-museum network. It is, in fact, already acknowledged that evaluating the management of a museum-type institution is not easy, as, in order to measure its social and cultural efficacy, qualitative-type indicators are required. For this reason, the use of a fuzzy logic expert system can prove extremely useful since, in the process of evaluating a given phenomenon, it takes account of input variables not only of a quantitative but also of a qualitative kind.

Il lavoro approfondisce le tecniche applicative di contabilità generale con riferimento a: il funzionamento dei conti a carattere transitorio; l'utilizzazione dei fondi rischi e oneri futuri; le rimanenze di magazzino; le operazioni sui cespiti ammortizzabili; le operazioni di leasing; le rivalutazioni economiche dei fattori produttivi di lunga durata; la rilevazione dei contributi pubblici.

The aim of this paper is to investigate how the integration of new forms of sustainable control systems (SCSs) and traditional management control systems (MCSs), and the use of these control systems affect the integration of sustainability within organizational strategy. A qualitative case study based on a longitudinal investigation of an Italian family firm operating in an environment-sensitive context, the intermodal transport industry, has been used to trace the company’s pathway to sustainability integration based on the Gond et al. framework. The paper enriches the Gond et al. conceptualization providing evidence of the external and internal factors relevant in affecting the organization’s pathway towards sustainability integration. To the best of the authors’ knowledge, the present study is the first analysis that investigates the integration of sustainability into organizational strategy in the context of family firms, from the point of view of performance management systems (PMSs).