Anna Pistoni

CORPORATE SOCIAL RESPONSIBILITY DETERMINANTS: THE RELATION WITH CSR DISCLOSURE

Originality/Value of chapter Our research findings show that legitimacy theory represents the most relevant theory in explaining CSR disclosure practices of Italian large firms, as well as the operational implementation of stakeholder theory, such as stakeholder management. On the contrary, institutional theory only partially explains CSR disclosure, with respect to the pressures coming from financial markets.

How Italian companies are monitoring innovation

The paper aims to highlight the characteristics of a Managerial Control System (MCS) that can better support innovation processes. The topic is not new, but it has been analysed by previous literature mostly from a theoretical perspective. There is, instead, a lack of empirical evidence supporting the different approaches. This study, through the analyses of a sample of Italian firms, tries to contribute in this direction. The sample of this study was chosen from Italian manufacturing firms operating in the sectors with the largest number of registered patents according to the European innovation trend chart. The results show that MCS can enhance product/service innovation but can also inhibit it depending on the role the MCS fosters. MCS can be an obstacle for innovation when limited to pursuing diagnostic functions. On the contrary, product/service innovation is positively associated with an interactive role of MCS. These, although necessary to evaluate business performance, become effective innovation drivers only when they are proposed to stimulate coordination, communication, and learning inside the groups devoted to innovation.

Life Cycle Analysis and Sustained Organisation Change in Auto Repair Shops

In order to reduce the environmental impact associated with their products, car producers have not only focused their investments on designing advanced technology vehicles with a low carbon footprint and producing them with as little impact to the environment as possible, but also on promoting solutions based on the principle of satisfying mobility requirements rather than purely on vehicle ownership. Despite such remarkable efforts to satisfy sustainability needs, little attention has been paid to service, repair and maintenance activities and the assistance network. In such a context the purpose of this chapter is to present a model based on the Life Cycle Assessment (LCA) framework to help the auto repair industry to measure, monitor and improve its performance in order to achieve economic, environmental and competitive advantages. The chapter concludes by proposing an empirical application of the model in a body repair shop.