Business scandals, environmental disasters, and the growing attention to malnutrition and starvation around the world, are emphasizing the criticism toward capitalism and the way business is approached. Corporate social responsibility (CSR) and sustainability theories are becoming understated, as Porter and Kramer's emerging concept of Creating Shared Value (CSV) has argued. Indeed, CSV is attracting increasing attention from the corporate and professional world as well as getting controversial judgments and reviews by CSR and sustainability scholars. Indeed, CSV appears more a buzzword than a theoretical concept. After outlining the underlying debate, our study critically examines how worldwide organizations have approached and interpreted CSV in their sustainability disclosure practices. In that sense, similarly to Plato and Baudrillard's concept of ‘simulacrum’, companies adopting CSV create an interpretation of their practical reality through definitions and images. Qualitative and rather innovative techniques are applied to analyze and categorize the narrative and graphical signals provided by a sample of leading organizations within their sustainability disclosure. Our findings show that, overall, CSV is not viewed as something unrelated to CSR, not just philanthropy, but is a strategically oriented shift from sustainability which stresses the inclusion of stakeholders' needs. Given the current lack of research addressing how CSV has been interpreted and disclosed, our study provides a significant contribution to the current academic debate. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment
Purpose The purpose of this paper is to discuss and present new teaching techniques to advance the concept and the practice of education for sustainable development (SD). Due to the recently introduced 17 sustainable development goals (SDGs) and owing their interlinkages and targets, an evolution of the traditional teaching techniques is needed. Design/methodology/approach With the use of a single revelatory case study, this paper presents an example of education for SD goals activity carried out at the University of Torino, focussed on merging SD with the active engagement of students. Findings The empowerment of students happens through a transformative learning experience grounded in the acquisition of managerial soft skills useful in co-creating and co-designing projects to contribute towards SDGs effectively. Practical implications The ultimate goal is to support students to become active citizens in their communities (e.g. starting within the University). Social implications Students learnt about SDGs and the complexities of sustainability, and, at the same time, they learnt valuable tools to contribute to their transformation to develop projects for the benefit of local territories and organizations. Originality/value The paper showcases how transformative learning could be applied to SDGs. Awarded as one of the best practices regarding SD by the Italian Network of Universities for Sustainable Development, the case involves students in a transdisciplinary, creative and open learning environment.
Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB), and the framework of the International Integrated Reporting Council (IIRC) stress the importance of extending the disclosure of ethical, social, and environmental risks within financial and social-environmental reporting. Institutional pressure has notably increased among organizations, in setting up risk management tools to understand sustainability risks within managerial and reporting practices. Given such institutional pressure, the corporate reaction in providing additional sustainability risk disclosure calls for attention and scrutiny. Therefore, this study aims at addressing such issues from an exploratory perspective. We based our analysis on a sample of large Italian organizations that issued sustainability disclosure in accordance with the Global Reporting Initiative (GRI), G4 guidelines, and we tested the relationship between their level of risk disclosure and other relevant variables. Consistently with the literature, we found that "experienced" sustainable reporters provide a significant volume of disclosure, and that disclosure quality on risk is positively influenced by their international presence and reporting experience. However, when accounting for specific risk-related areas of disclosure, only a few of them seem to adopt a managerial perspective linking strategy, risk metrics, and disclosure.
Assessment of the environmental break-even point for deposit return systems through an LCA analysis of single-use and reusable cups Journal Pre-proof Assessment of the environmental break-even point for deposit return systems through an LCA analysis of single-use and reusable cups
PurposeThis paper shows the accounting, accountability and calculative practices associated with emergency food allocations by the City of Turin through a program to feed the vulnerable during COVID-19.Design/methodology/approachThis is a single case study framed by Foucault's governmentality concept. The data was collected through interviews with key institutional actors and triangulated against decrees, circulars, ordinances and other publicly available documents.FindingsThe accounting tools of governmentality are always incomplete. Sometimes unique situations and crises help us to revise and improve the tools we have. Other times, they demand entirely new tools.Research limitations/implicationsAccounting needs both things to count and a context to count them. In the case of food assistance, what is counted is people. In Turin's case, many people had never been counted – either because there was no need or because they were unaccounted for by choice. Now, the government was accountable for the welfare of both. Thus, new classification systems emerged, as did organisational and accounting solutions.Originality/valueAlthough the accounting-for-disasters literature is diverse, studies too often favour the macro social, economic and political issues surrounding crises, neglecting the micro issues associated with governmentality and calculative practices.
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