The role of RM and PM systems in integrated sustainability: The case of B&C Speakers

Author/s Lorenzo Leto, Diletta Vito
Publishing Year 2024 Issue 2023/3 Language Italian
Pages 27 P. 113-139 File size 301 KB
DOI 10.3280/MACO2023-003006
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This study aims to understand how companies are changing their risk management and performance measurement systems to support the design and execution of companies’ strategies regarding sustainability. This study points out the motiva-tions, the key figures and the actions connected to the adoption of a triple bottom line (i.e., People-Planet-Profit) strategy by conducting an exploratory case study on an Italian-listed company. Our results show that external forces, such as pres-sure from institutional investors, play a relevant role as motivators of the shift from the financial bottom line to the triple bottom line, just like the organizational cul-ture acts as an essential facilitator. Furthermore, the analysis highlights that changes in risk management and performance measurement systems are necessary for supporting the long-term sustainable success of a company. Finally, this study draws attention to research gaps in the literature to favor the development of future studies on these topics.

Keywords: Integrated sustainability, Risk management, Performance Measure-ment Systems, Explorative case study

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Lorenzo Leto, Diletta Vito, Il contributo dei sistemi di RM e PM alla sostenibilità integrata: il caso B&C Speakers in "MANAGEMENT CONTROL" 3/2023, pp 113-139, DOI: 10.3280/MACO2023-003006