通过企业反腐败模式创造价值:意大利的经验分析

IF 8.3 2区 管理学 Q1 BUSINESS Corporate Social Responsibility and Environmental Management Pub Date : 2024-06-14 DOI:10.1002/csr.2863
Raffaele Trequattrini, F. Nappo, Benedetta Cuozzo, Alberto Manzari
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引用次数: 0

摘要

本文件旨在通过起草公司组织模式,确定可持续公司治理的主要问题和驱动因素,以预防腐败并提高公司的盈利能力,同时强调从公司样本中获得的探索性证据。本文分为两个阶段。首先,分析旨在了解根据 2001 年 6 月 8 日第 231 号法令采用组织、管理和控制模式与公司业绩之间的任何联系。调查涉及建筑行业的样本公司。因此,我们试图证明采用所谓 "231 模式 "的公司是否比不采用该模式的同行业公司具有更高的盈利能力。其次,内容分析研究方法适用于起草样本公司文件时所坚持的公司组织模式。调查了采用组织模式的建筑行业公司是否比未采用符合意大利第 231 号法令的组织模式的公司有更高的绩效,以及采用符合意大利第 231 号法令的 "完整 "组织模式与公司绩效之间是否存在相关性。本文提出了对意大利公司在公司治理中预防腐败和盈利的可持续合规模式的分析,以及该主题未来研究的路径。
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Creating value by corporate anti‐corruption models: An empirical analysis in the Italian scenario
This paper aims to identify the main issues and drivers of sustainable corporate governance to prevent corruption and increase companies' profitability by drafting corporate organizational models, highlighting exploratory evidence from the corporate sample. This document is based on two phases. First, the analysis aims to understand any link between adopting an organization, management, and control model according to Legislative Decree 8 June 2001, no.—231 and company performance. The survey concerned a sample of companies operating in the construction sector. We have therefore tried to demonstrate whether the companies in possession of the so‐called “231 model” present higher profitability than the same companies in the industry, which, on the contrary, have decided not to adopt this model. Second, the content analysis research method is applied to the corporate organizational models that have adhered to drafting the documents on the sample of companies. It was investigated whether companies operating in the construction sector, which adopt an organizational model, have higher performances than companies which do not adopt an organizational model in line with the Italian Legislative Decree 231 and whether there is a correlation between the adoption of a “complete” organizational model in line with Italian Legislative Decree 231 and company performance. This paper proposes the analysis of the sustainable compliance models of Italian companies to prevent corruption and profitability in their corporate governance and the path for future research on the topic.
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来源期刊
CiteScore
17.20
自引率
16.30%
发文量
189
期刊介绍: Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.
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