RISULTATI RICERCA

Negli studi più recenti condotti sull’internal auditing si evidenzia come, in un numero via via maggiore di aziende, il raggio di azione di tale funzione tenda ad estendersi dalle tradizionali attività di compliance e di revisione gestionale alla verifica dei sistemi di corporate governance e di gestione dei rischi. Alcuni studiosi ritengono, inoltre, che nei prossimi anni, gli internal auditor saranno coinvolti con maggior frequenza nelle attività di verifica dei programmi di responsabilità sociale. Il presente lavoro si propone di contribuire al dibattito in corso in ambito nazionale ed internazionale sugli scenari evolutivi dell’attività di IA. Partendo dai risultati di due ricerche empiriche condotte a livello mondiale, in questo articolo si analizzano i cambiamenti intervenuti nell’attività di internal auditing nel corso degli ultimi anni, esaminano le probabili tendenze evolutive ed evidenziano analogie e differenze che sussistono fra aree geografiche e settori di attività.

The heritage marketing strategy often calls for the employment of a corporate museum to represent the firm’s history in the eyes of internal and external observers. However, to date there has been no attempt to identify the distinctive values underlying the use of corporate museums by family firms - as opposed to non-family firms - for nurturing customers’ understanding and appreciation of the company and its products. This paper aims to address this gap and investigate the identity values that drive the establishment of corporate museums by family firms and non-family firms. Using a comparative case-study (CCS) approach, the paper examines the values underlying two examples of corporate museums promoted by two different firms, one with a high level and one with a low level of family control. The study reveals differing distinctive values between family and non-family corporate museums.

To be competitive today, it is essential to create corporate/business networks, especially for those small and medium companies that do not have the capacity to internationalize their product or invest in research and development. Starting from an analysis of Italian cases, the main idea supported in this research is that a simple network of actors/ companies involved in a system of relations, is not a sufficient condition to create the premises for economic growth, competitiveness and innovation. To create a successful corporate network, it is necessary a common aim sharing, oriented to the ‘We-relation’. We-Relation is the foundation of all effective communication (Ostrow 1990), it is possible only in the face to face situation (Schutz and Luckmann 1973) and enhance the Trust between human beings (Vaitkus 1991). The essential features of We-relation can be seen in reflection, after the concrete We relation has come to on end (Schutz 1976) and it is impossible to construct the same thing on the web (Bakardjieva 2005). The research has also tried to classify the types of corporate networks that currently exist (subdivided in vertical, horizontal, transversal, informal) as well as understand how to establish relationships capable of determining positive results in terms of effectiveness and sustainability.

Possibilità di incidere sul piano dei costi e consapevolezza che la componente immobiliare costituisce un fattore in grado di dare vantaggio competitivo rendono viva l’attenzione verso la gestione degli immobili utilizzati strumentalmente dalle aziende. Il testo inquadra in maniera organica il tema illustrandone i diversi punti di vista, fornendo indicazioni metodologiche utili a un approccio consapevole e strutturato, anche con il supporto di casi studio.

Corporate Social Responsibility ABSTRACT: It is popular opinion in Italy that economic and business thinking represent a minor component of the national culture. This is a decidedly anomalous way of thinking compared with that met in other European countries, the USA and the Far East. This situation derives from various factors and conditions linked to ideological and religious considerations. Although removed from the protestant and Calvinist context Italy has attempted to respond to the expectations of social responsibility that supporters of laissez-faire assign to the economic system. So began a powerful process characterized by the forming of public economic corporations and of companies with state participation: a very atypical situation compared with the systems of other democratic regimes. Only recently does this process seem to have changed direction in Italy, moving towards a comforting, if gradual, reversal of trend. There are three factors which support this turnabout. First of all attention should be drawn to the evolution which has challenged the concept of the economy and the concept of business. The progressive internationalization and interdependence of markets and increasing globalization have made it very obvious just to what extent economic growth is a vital condition for social, civil, cultural and political growth. The second element is none other than the negative aspect of these same circumstances and is connected with the free circulation of people, goods and capital. This has, in fact, also demonstrated and made us appreciate the negative social effects which arise in cases of poor management. The third factor is linked to the commitment, capability and initiative of business people who have been among the first to try to create a relationship of continuous dialogue and active involvement with the community which they are part of. It is certainly evident that from the beginning the process of assimilation has been the fruit of acts of imitation more than of autonomous initiatives consciously adhering to the concepts of social responsibility. It is also true, however, that imitation is, in itself, a positive mechanism of diffusion and a powerful tool for co-optation. Clear and notable steps forward have been recorded where business people have proved themselves more sensitive to the deeper issues, seeking to respect the virtuous dual concept that guarantees not only the well-being of the company but also that of the entire social body. It is in this way that the search for profit assumes an ethical dimension. In a context such as this it is important to understand that there are no techniques, models or processes of a specific ethical mould that ensure greater earnings. Anyone can, and must, understand that the bottom line of the best results are people. Ethics are a part of the best people and they make them even more capable. It is the heads of companies and their excellent human resources that can take firms to the top. A clear and important example can surely be found in the media. The most common conviction is that the media are as the name itself suggests simply means of transmission; vehicles. This concept is linked to another traditional concept, according to which their level of correctness depends exclusively on the use one makes of it. In reality no medium is only a tool or a technical phenomenon. Telephone, newspapers, radio, television and internet to all effects connect people to the world through their description and representation of the facts, as they happen or as they decide to report them. They are not, therefore, simply methods of transmission; they produce modifications and shape their users. Consequently, for the media, it is the acknowledgement of this fact that leads to the equation of rights and duties which holds the resolution to every ethical issue.

This study investigates the CSR communication and reporting practice of professional football clubs to examine the range, variety, and visibility of their CSR information communicated to stakeholders. Adopting a case study strategy, this study focuses on Juventus football club (hereby Juventus). NVivo 12 is employed as a qualitative content analysis method to measure the CSR information communicated through the club’s 2019/2020 sustainability report and official Facebook page within the same timeframe. The communicative approaches and information variety differ across the two communication channels. The most represented CSR topics in the sustainability report are “society and community” and “education”, addressed with a backward-looking approach. Whereas the CSR-related Facebook posts have a more forward-looking approach when addressing certain topics such as “health” and the “Covid-19” pandemic and its impacts on the club. Nevertheless, Facebook users seem to be less engaged by the CSR-related Facebook posts, compared to those dedicated to football-related topics, as confirmed by the limited numbers of “likes” or “reactions” across certain posts with CSR-related messages.

Purpose: the demand for firms to disclose their corporate social responsibility (CSR) activities has risen steeply over the last two decades, pushing many jurisdic-tions to implement mandatory non-financial reporting. We exploit the European non-financial reporting directive (NFRD) to study how companies change their cash management policies in response to additional mandatory CSR disclosure requirements. Methodology: we adopted a difference-in-differences (DID) approach, which is designed to estimate causality between the mandatory adoption of the NFRD and firms’ cash holdings. We implemented a two-way fixed effect model in the context of mandatory disclosure and staggered adoption of regulation, in order to study how firms changed their cash holdings following the introduction of the NFRD. Findings: we find that firms increased cash holdings following enactment of the NFRD, which is in line with the theory that cash is held for precautionary reasons. The growth in cash holdings is not equally distributed, as it is less pronounced in firms that are in a high-investment phase. Our findings reveal that mandatory non-financial disclosure can have real effects. Originality/value: This research shows that, in the short-term, mandatory CSR disclosure can have real effects on cash holding. Long-term effects should be con-sidered further by future research. Practical implications (optional): Policymakers should consider that additional CSR requirements are costly to firms, and thus find mechanisms that induce firms to adopt these requirements despite their costs

Corporate social responsibility (csr) reporting lies in the hands of business organizations themselves. This paper identifies and categorizes the forms of csr that can be consistent with the most important current goals, in a specific sector that touches us all-food. Investigation concerns the actual capability of agribusiness to contribute to sustainability and meet social needs and expectations, and questions whether private regulation is effective; such that societies may be better served by the government case for corporate csr. Theories and concepts of csr are explored, notably to identify the role of the government case. Empirical analysis concerns corporate reporting of business social commitment carried out by agrifood organizations. The Global Reporting Initiative (gri) sustainability reporting guidelines are used to assess the commitment to sustainability of a sample of major agribusiness companies operating in the seed, agrochemical, food processing and retailing industries. The level of comprehensive reporting in social responsibility reports of the selected companies is appraised using a content analysis framework. The results of the study indicate a low level of comprehensive reporting. The paper argues that soft regulation of organizations is not sufficiently comparable enough or effective. Findings recommend that state intervention should not be completely dismissed, and that csr actions and their reporting should be monitored and evaluated by independent third parties. Effort is required to build new institutional frameworks able to increase the level of commitment and fairness of business to their stakeholders and to society at large.