CSR is an essential intangible business asset increasingly understood as a critical success factor in global markets. A new connotation of corporate responsibility, combined with a modern approach to CSR interpreted in a competitive key, can bring together economic and socio-environmental performance needs by providing adequate responses to a wide range of stakeholders. This, however, requires guaranteeing sustainability from an economic point of view as well as credibility in terms of the messages conveyed with the related communication tools. The Italian public sector has attempted to incorporate the managerial approach developed in the private sector, yet after a period of great attention to this issue, a gradual decline has manifested in the instruments supporting social responsibility and the importance they play in the internal programming, reporting, and communications cycle.
{"title":"The Rise and Fall of CSR in Italian Local Government","authors":"L. Bisio","doi":"10.4468/2018.1.12BISIO","DOIUrl":"https://doi.org/10.4468/2018.1.12BISIO","url":null,"abstract":"CSR is an essential intangible business asset increasingly understood as a critical success factor in global markets. A new connotation of corporate responsibility, combined with a modern approach to CSR interpreted in a competitive key, can bring together economic and socio-environmental performance needs by providing adequate responses to a wide range of stakeholders. This, however, requires guaranteeing sustainability from an economic point of view as well as credibility in terms of the messages conveyed with the related communication tools. The Italian public sector has attempted to incorporate the managerial approach developed in the private sector, yet after a period of great attention to this issue, a gradual decline has manifested in the instruments supporting social responsibility and the importance they play in the internal programming, reporting, and communications cycle.","PeriodicalId":34694,"journal":{"name":"Symphonya","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86224593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-19DOI: 10.4468/2018.1.06re.giachino
Piergiorgio Re, C. Giachino
Through the stakeholder theory perspective, this paper goes in depth in understanding the important role of family intentions in building relationships with multiple kinds of stakeholders. In literature, the different approach of family and non-family businesses towards social and environmental issues has been extensively discussed without reaching a commonly accepted conclusion. A family business context is more favourable for proactive stakeholder engagement because the owner can take decisions without worrying too much about the economic outcome. Moreover, the long-term orientation of family businesses is an element that can reinforce the role of corporate social responsibility and its link with local stakeholders, without need for formal and structured processes, above all in SMEs.
{"title":"CSR in Small and Medium Companies and Stakeholder’s Relationships","authors":"Piergiorgio Re, C. Giachino","doi":"10.4468/2018.1.06re.giachino","DOIUrl":"https://doi.org/10.4468/2018.1.06re.giachino","url":null,"abstract":"Through the stakeholder theory perspective, this paper goes in depth in understanding the important role of family intentions in building relationships with multiple kinds of stakeholders. In literature, the different approach of family and non-family businesses towards social and environmental issues has been extensively discussed without reaching a commonly accepted conclusion. A family business context is more favourable for proactive stakeholder engagement because the owner can take decisions without worrying too much about the economic outcome. Moreover, the long-term orientation of family businesses is an element that can reinforce the role of corporate social responsibility and its link with local stakeholders, without need for formal and structured processes, above all in SMEs.","PeriodicalId":34694,"journal":{"name":"Symphonya","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76443849","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-19DOI: 10.4468/2018.1.05CINI.RICCI
A. Cini, C. Ricci
Despite the clear evidence and vast research conducted both in Europe and America, little is known about the correlation between CSR and ESG performance metrics. The risk reporting and analysis are integrally tied to heightening efficiency, yet when it comes to risk reporting through ESG perspective the evidence is fragmentary and approximate. Starting from the question whether corporate social responsibility has a positive impact on firm long-term value, we have therefore explored how fundamental is for a company being capable of measuring its extrafinancial performance. Using a cross section of resources, we examine how essential is to evaluate firms performance through ESG reporting and why capital has started to flow towards high-ESG firms and in turn more sustainable companies. Given that social responsible companies are frequently estimated as more economically successful, we point out that being just CSR oriented is not an option anymore, but imperative. The trend is clear and the market has answered the question of whether ESG risk reporting is valuable or not.
{"title":"CSR as a Driver where ESG Performance will Ultimately Matter","authors":"A. Cini, C. Ricci","doi":"10.4468/2018.1.05CINI.RICCI","DOIUrl":"https://doi.org/10.4468/2018.1.05CINI.RICCI","url":null,"abstract":"Despite the clear evidence and vast research conducted both in Europe and America, little is known about the correlation between CSR and ESG performance metrics. The risk reporting and analysis are integrally tied to heightening efficiency, yet when it comes to risk reporting through ESG perspective the evidence is fragmentary and approximate. Starting from the question whether corporate social responsibility has a positive impact on firm long-term value, we have therefore explored how fundamental is for a company being capable of measuring its extrafinancial performance. Using a cross section of resources, we examine how essential is to evaluate firms performance through ESG reporting and why capital has started to flow towards high-ESG firms and in turn more sustainable companies. Given that social responsible companies are frequently estimated as more economically successful, we point out that being just CSR oriented is not an option anymore, but imperative. The trend is clear and the market has answered the question of whether ESG risk reporting is valuable or not.","PeriodicalId":34694,"journal":{"name":"Symphonya","volume":"9 32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82690805","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-19DOI: 10.4468/2018.1.07murdock.dolezal
A. Murdock, Nick Dolezal
The Workers Beer Company is a long-established company owned by the Battersea and Wandsworth Trades Union Council in London. The Trade Council is an umbrella group bringing together trade union branches in South London to promote trade union activity and membership locally. The Company’s focus is to raise funds for ‘left’ organisations, promote trade union membership and support organisations to deliver ethical services through mobilising its volunteer base to run bars and sell drinks music festivals. Once costs are met company surpluses are either reinvested or are devoted to social purposes. This paper explores integrated CSR through a case study of an organisation that has provided support for the last 30 years at globally recognised festivals, developed ethical businesses and donated millions of pounds to good causes. The case study will use Glastonbury Festival as a focus for the legal, local government and environmental pressures that influence corporate behaviour and promote CSR.
{"title":"Exploring Corporate Social Responsibility in a Social Business: The Workers Beer Company","authors":"A. Murdock, Nick Dolezal","doi":"10.4468/2018.1.07murdock.dolezal","DOIUrl":"https://doi.org/10.4468/2018.1.07murdock.dolezal","url":null,"abstract":"The Workers Beer Company is a long-established company owned by the Battersea and Wandsworth Trades Union Council in London. The Trade Council is an umbrella group bringing together trade union branches in South London to promote trade union activity and membership locally. The Company’s focus is to raise funds for ‘left’ organisations, promote trade union membership and support organisations to deliver ethical services through mobilising its volunteer base to run bars and sell drinks music festivals. Once costs are met company surpluses are either reinvested or are devoted to social purposes. This paper explores integrated CSR through a case study of an organisation that has provided support for the last 30 years at globally recognised festivals, developed ethical businesses and donated millions of pounds to good causes. The case study will use Glastonbury Festival as a focus for the legal, local government and environmental pressures that influence corporate behaviour and promote CSR.","PeriodicalId":34694,"journal":{"name":"Symphonya","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83123569","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-19DOI: 10.4468/2018.1.04AURELI.MAGNAGHI.SALVATORI
Selena Aureli, Elisabetta Magnaghi, F. Salvatori
The aim of this study is to investigate how EU Member States used their discretion in transposing EU Directive n. 2014/95/EU. The Directive provided the opportunity to achieve similar levels of companies’ transparency on social and environmental matters, as well as increasing trust and encouraging more sustainable corporate behaviors. The comparison of the transposition laws in France, Italy, and the UK indicates that significant differences shape company obligations at the country level.
{"title":"The Transposition of the Non-Financial Reporting Directive in the UK, France and Italy","authors":"Selena Aureli, Elisabetta Magnaghi, F. Salvatori","doi":"10.4468/2018.1.04AURELI.MAGNAGHI.SALVATORI","DOIUrl":"https://doi.org/10.4468/2018.1.04AURELI.MAGNAGHI.SALVATORI","url":null,"abstract":"The aim of this study is to investigate how EU Member States used their discretion in transposing EU Directive n. 2014/95/EU. The Directive provided the opportunity to achieve similar levels of companies’ transparency on social and environmental matters, as well as increasing trust and encouraging more sustainable corporate behaviors. The comparison of the transposition laws in France, Italy, and the UK indicates that significant differences shape company obligations at the country level.","PeriodicalId":34694,"journal":{"name":"Symphonya","volume":"22 (5) Pt 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72976171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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