digitales archiv ZBW – Leibniz-Informationszentrum Wirtschaft ZBW – Leibniz Information Centre for Economics Other participants: Garzella, Stefano Book Corporate Social Responsibility : theoretical analysis and practical implications Provided in Cooperation with: Open Access Documents This Version is available at: http://hdl.handle.net/11159/4847 Kontakt/Contact ZBW – Leibniz-Informationszentrum Wirtschaft/Leibniz Information Centre for Economics Düsternbrooker Weg 120 24105 Kiel (Germany) E-Mail: [email protected] https://www.zbw.eu/econis-archiv/ Standard-Nutzungsbedingungen: Terms of use: Dieses Dokument darf zu eigenen wissenschaftlichen Zwecken This document may be saved and copied for your personal und zum Privatgebrauch gespeichert und kopiert werden. Sie and scholarly purposes. You are not to copy it for public or dürfen dieses Dokument nicht für öffentliche oder kommerzielle commercial purposes, to exhibit the document in public, to Zwecke vervielfältigen, öffentlich ausstellen, aufführen, vertreiben perform, distribute or otherwise use the document in public. If oder anderweitig nutzen. Sofern für das Dokument eine Open- the document is made available under a Creative Commons Content-Lizenz verwendet wurde, so gelten abweichend von diesen Licence you may exercise further usage rights as specified in Nutzungsbedingungen die in der Lizenz gewährten Nutzungsrechte. the licence. Leibniz-Informationszentrum Wirtschaft zbw Leibniz Information Centre for Economics 10365.35_365.1049 28/05/20 12:01 Pagina 1 10365.35 S. Garzella ( Garzella S. In the current economic context, Corporate Social Responsibility is an increa- CORPORATE singly relevant topic that has swept away the traditional views about firms’ com- petitiveness, survival and profitability. The rise of sustainability driven pressures SOCIAL RESPONSIBILITY and opportunities makes particularly interesting the interplay among manage- Theoretical analysis ment, sustainability and social impacts for scholars, public authorities, policy makers and practitioners. In line with these considerations, this book aims to in- and practical implications vestigate the opportunities, the criticalities and the future perspectives in the CSR studies for increasing firm performance and growth. by edited The contributions in this volume sketch a picture of the current state of CSR edited by research including the evolution of sustainable regulation and its impact on Stefano Garzella firms’ operations, organizational models and disclosure. The included papers emphasize the role of sustainability as a “new strategic variable” for contributing to strengthen the competitive positioning of firms and to increase their value SOCIAL RESPONSIBILITY CORPORATE ) creation process. The integration of socio-environmental variables into the ove- rall strategic processes can drive firm to increase opportunities for developing new resources and capabilities and to improve competitive advantage. By examining issues ranging from theory in CSR to practical application of practices and tools, the book contributes to the field of corporate social respon- sibility, accounting and strategic management studies and suggest implications for practitioners to support an evolution of sustainable business practices consi- dering simultaneously the accountability to a wide range of firm’s internal and external actors. Stefano Garzella is a Full Professor of Strategic Management at the University Parthenope. He is also Visiting Professor at the University of Pisa. He received his PhD in Business Administration from the University of Pisa in 1998. He is a member of SIDREA (Italian Association of Professors in Accounting and Management), AI- DEA (Italian Academy of Management). He has published research articles in seve- ral peer-reviewed national and international Journals. His research focuses on stra- tegic management, M&As and valuation approaches. FrancoAngeli La passione per le conoscenze € 20,00 (edizione fuori commercio) ECONOMIA - Ricerche Copyright © 2020 by FrancoAngeli s.r.l., Milano, Italy. ISBN 9788835103752 Il presente volume è pubblicato in open access, ossia il file dell’intero lavoro è liberamente scaricabile dalla piattaforma FrancoAngeli Open Access (http://bit.ly/francoangeli-oa). FrancoAngeli Open Access è la piattaforma per pubblicare articoli e mono- grafie, rispettando gli standard etici e qualitativi e la messa a disposizione dei contenuti ad accesso aperto. Oltre a garantire il deposito nei maggiori archivi e repository internazionali OA, la sua integrazione con tutto il ricco catalogo di riviste e collane FrancoAngeli massimizza la visibilità, favorisce facilità di ricerca per l’utente e possibilità di impatto per l’autore. Per saperne di più: http://www.francoangeli.it/come_pubblicare/pubblicare_19.asp I lettori che desiderano informarsi sui libri e le riviste da noi pubblicati possono consultare il nostro sito Internet: www.francoangeli.it e iscriversi nella home page al servizio “Informatemi” per ricevere via e-mail le segnalazioni delle novità. Copyright © 2020 by FrancoAngeli s.r.l., Milano, Italy. ISBN 9788835103752 COPY 15,5X23 1-02-2016 8:56 Pagina 1 CORPORATE SOCIAL RESPONSIBILITY Theoretical analysis and practical implications edited by Stefano Garzella Copyright © 2020 by FrancoAngeli s.r.l., Milano, Italy. ISBN 9788835103752 This study was founded by the University of Naples Parthenope. Copyright © 2020 by FrancoAngeli s.r.l., Milano, Italy. L’opera, comprese tutte le sue parti, è tutelata dalla legge sul diritto d’autore ed è pubblicata in versione digitale con licenza Creative Commons Attribuzione-Non Commerciale-Non opere derivate 4.0 Internazionale (CC-BY-NC-ND 4.0) L’Utente nel momento in cui effettua il download dell’opera accetta tutte le condizioni della licenza d’uso dell’opera previste e comunicate sul sito https://creativecommons.org/licenses/by-nc-nd/4.0/deed.it Copyright © 2020 by FrancoAngeli s.r.l., Milano, Italy. ISBN 9788835103752 INDEX Foreword, by Stefano Garzella p. 7 1. Achieving Sustainable Development Goals through non- financial regulation. First insights from the transposition of directive 95/2014/EU in Italy, by Simone Pizzi, Fabio Caputo, Andrea Venturelli, Stefano Adamo » 11 2. When Social Accounting becomes an obligation by Law. The case of Italian Social Enterprises, by Gianluca Anto- nucci, Michelina Venditti, Ida Verna » 23 3. How is the public sector relevant to the CSR debate? A strategic approach to social aspects: socially responsible public procurement, by Antonio Costa, Giuseppe Dammacco, Alessandra Tafuro » 42 4. Business orientation towards eco-innovations for the pur- suit of CSR, by Antonio Thomas, Renato Passaro, Ivana Quinto, Giuseppe Scandurra » 60 5. Corporate social responsibility and circular design: A new model of value creation in the cosmetics industry, by Simona Fortunati » 80 6. Sustainability in banks’ corporate governance systems. What evidence from the European Banking System?, by Grazia Dicuonzo, Francesca Donofrio, Antonia Patrizia Ian- nuzzi, Vittorio Dell’Atti » 96 7. Towards new conceptualization and scope of environ- mental dimension in the strategic formula, by Stefano Garzella, Raffaele Fiorentino, Rosita Capurro » 117 5 Copyright © 2020 by FrancoAngeli s.r.l., Milano, Italy. ISBN 9788835103752 8. Climate related issues: The influence on corporate strat- egy, governance, and disclosure. Insights from the Eu- ropean Union context, by Mauro Romano, Antonio Cor- vino, Christian Favino, Antonio Netti p. 143 9. How to boost environmental accounting practices: Evi- dence from two Italian case studies, by Luca Del Bene, Aurelio Tommasetti, Giulia Leoni, Gennaro Maione » 167 10. Corporate social responsibility and firm performance: The role of disclosure strategies, by Sara De Masi, Mar- cello Sartarelli, Alessandro Tampieri » 183 11. Economic and capital structure of Italian social enter- prises: Results of a multizonal quantitative study on fi- nancial statements, by Guido Migliaccio, Pietro Pavone » 196 12. IR completeness and the role of the institutional factors: Worldwide evidence, by Silvia Panfilo, Chiara Mio » 228 6 Copyright © 2020 by FrancoAngeli s.r.l., Milano, Italy. ISBN 9788835103752 FOREWORD This book includes the papers presented at the SIDREA International Workshop (SIW) in Naples on November 06, 2019. The workshop was or- ganized by the Department of Business and Economics of the University of Naples “Parthenope” in association with the CSR Lab – Department of Eco- nomics of University of Foggia. The workshop aims to investigate the op- portunities, criticalities and the future perspectives in the studies on Corpo- rate Social Responsibility (CSR). Corporate Social Responsibility is an increasingly relevant topic in the current economic context. For this reason we have chosen this topic. The rise of competitive pressures and the most recent economic and social changes made particularly interesting the interplay among management, sustainabil- ity and social impacts for scholars, public authorities, policy makers and practitioners. CSR research have a broad perspective characterized by plu- ralities in theories, topics, approaches and outcomes. First, according to the aim, the workshop analysed the theoretical trends on sustainability field to allow a deeper understanding about the evolution of sustainable regulations and their different impact on firm activity sectors (Pizzi et al., Antonucci et al.). In this vein, the several papers highlight the role of public actors, instru- ments and policies useful for improving