Benefit Corporations Approach to Environmental, Social and Governance Disclosure: A Focus on Italy

References

Ahmad, S., K. Y. Wong, M. L. Tseng, and W. P. Wong. 2018. “Sustainable Product Design and Development: A Review of Tools, Applications and Research Prospects.” Resources, Conservation and Recycling 132: 49–61, https://doi.org/10.1016/j.resconrec.2018.01.020.Suche in Google Scholar

Alberti, F. G., and M. A. V. Garrido. 2017. “Can Profit and Sustainability Goals Co-exist? New Business Models for Hybrid Firms.” Journal of Business Strategy, https://doi.org/10.1108/jbs-12-2015-0124.Suche in Google Scholar

André, R. 2015. “Benefit Corporations at a Crossroads: As Lawyers Weigh in,Companies Weigh their Options.” Business Horizons 58 (3): 243–54, https://doi.org/10.1016/j.bushor.2014.12.002.Suche in Google Scholar

Assembly, U. G. 2016. “Entrepreneurship for Sustainable Development.” Resolution adopted by the General Assembly on, 21.Suche in Google Scholar

Ball, A. S. 2015. “Social Enterprise Governance.” University of Pennsylvania Journal of Business Law 18: 919. https://repository.uchastings.edu/faculty_scholarship.Suche in Google Scholar

Bellucci, M., and G. Manetti. 2018. Stakeholder Engagement and Sustainability Reporting: Routledge.10.4324/9781351243957Suche in Google Scholar

Belz, F. M., and J. Binder. 2013. Sustainability Entrepreneurship: A Process Model: Social Science Research Network, 1–22.10.2139/ssrn.2255496Suche in Google Scholar

Belz, F. M., and J. K. Binder. 2017. “Sustainable Entrepreneurship: A Convergent Process Model.” Business Strategy and the Environment 26 (1): 1–17, https://doi.org/10.1002/bse.1887.Suche in Google Scholar

Benefit Corporation. 2017. State by State Status of Legislation. Available at https://benefitcorp.net/policymakers/state-by-state-status, accessed Agust 2019.Suche in Google Scholar

Bertini, S. 2016. “Smart Development in Regional Economies: The Emilia-Romagna Region in the European Frame.” In Smart Development in Smart Communities, 230–53. London: Routledge.Suche in Google Scholar

Bhattacharya, A., W. Cheffi, P. K. Dey, A. Thomas, P. Byard, M. Francis, R. Fisher, and G. R. White. 2016. “Profiling the Resiliency and Sustainability of UK Manufacturing Companies.” Journal of Manufacturing Technology Management 27 (1): 82–99. https://doi.org/10.1108/JMTM-06-2014-0086.Suche in Google Scholar

Caruso, B. 2018. “Strategie di flessibilità funzionale e di tutela dopo il JobsAct: fordismo, post fordismo e industria 4.0.” Giornale di Diritto del Lavoroe di Relazioni Industriali 45, 81–125, https://doi.org/10.3280/gdl2018-157003.Suche in Google Scholar

Catturi, G. 2006. “Potere aziendale e responsabilità socio-politica.” In Impresa e responsabilità sociale, edited by G. Rusconi, and M. Dorigatti. Milano: FrancoAngeli.Suche in Google Scholar

Choi, N., and S. Majumdar. 2014. “Social Entrepreneurship as an Essentially Contested Concept: Opening a New Avenue for Systematic Future Research.” Journal of Business Venturing 29 (3): 363–76, https://doi.org/10.1016/j.jbusvent.2013.05.001.Suche in Google Scholar

ClarkJrW. H., and E. K. Babson. 2012. “How Benefit Corporations are Redefining the Purpose of Business Corporations.” William Mitchell Law Review 38 (2): 8. https://open.mitchellhamline.edu/wmlr/vol38/iss2/8.Suche in Google Scholar

Cohen, B., M. I. Winn. 2007. “Market Imperfections, Opportunity and Sustainable Entrepreneurship.” Journal of Business Venturing 22 (1): 29, https://doi.org/10.1016/j.jbusvent.2004.12.001.Suche in Google Scholar

Cohen, R., and G. Lingenfelter. 2017. “Money Isn't Everything: Why Public Benefit Corporations Should be Required to Disclose Non-Financial Information.” Delaware Journal of Corporate Law 42: 115. https://heinonline.org/HOL/LandingPage?handle=hein.journals/decor42&div=7&id=&page=.Suche in Google Scholar

Cooney, R., and M. Abensperg‐Traun. 2013. “Raising Local Community Voices: Cites, Livelihoods and Sustainable Use.” Review of European, Comparative & International Environmental Law 22 (3): 301–10, https://doi.org/10.1111/reel.12038.Suche in Google Scholar

de Paula Dias, M. A., J. N. de Souza Vianna, and C. Felby. 2016. “Sustainability in the Prospective Scenarios Methods: A Case Study of Scenarios for Biodiesel Industry in Brazil, for 2030.” Futures 82: 1–14, https://doi.org/10.1016/j.futures.2016.06.005.Suche in Google Scholar

Deegan, C. 2014. “An Overview of Legitimacy Theory as Applied within the Social and Environmental Accounting Literature.” Sustainability Accounting and Accountability 2: 248–72.Suche in Google Scholar

Del Baldo, M. 2014. “Developing Businesses and Fighting Poverty: Criticalreflections on the Theories and Practices of csr, csv, and inclusive business.” In Emerging Research Directions in socialentrepreneurship, Advances in Business Ethics Research, edited by L. Pate, and C. Wankel , 191–223. Dordrecht: Springer Science Business Media.10.1007/978-94-007-7896-2_11Suche in Google Scholar

Del Baldo, M. 2019. “Acting as a Benefit Corporation and a B Corp to Responsibly Pursue Private and Public Benefits. The Case of Paradisi Srl (Italy).” International Journal of Corporate Social Responsibility 4 (1): 4, https://doi.org/10.1186/s40991-019-0042-y.Suche in Google Scholar

Del Barba, M. 2016. “Dare forma alle Società Benefit in Italia.” Equilibri 20 (1): 59–63. https://www.rivisteweb.it/doi/10.1406/83552.Suche in Google Scholar

Dorff, M. B. 2017. “Why Public Benefit Corporations.” Delaware Journal of Corporate Law 42: 77. https://heinonline.org/HOL/LandingPage?handle=hein.journals/decor42&div=6&id=&page=.Suche in Google Scholar

Elkington, J. 1998. Accounting for the Triple Bottom Line: Measuring Business Excellence, London. https://doi.org/10.1108/eb025539.Suche in Google Scholar

Elkington, J. 2013. “Enter the Triple Bottom Line.” In The Triple Bottom Line, 23–38. London: Routledge.Suche in Google Scholar

Fischer, D., R. Mauer, and M. Brettel. 2018. “Regulatory Focus Theory and Sustainable Entrepreneurship.” International Journal of Entrepreneurial Behavior & Research, https://doi.org/10.1108/ijebr-12-2015-0269.Suche in Google Scholar

Gazzola, P., D. Grechi, P. Ossola, and E. Pavione. 2019. “Certified Benefit Corporations as a New Way to Make Sustainable Business: The Italian example.” Corporate Social Responsibility and Environmental Management 26 (6): 1435–45, https://doi.org/10.1002/csr.1758.Suche in Google Scholar

Greenwood, R., M. Raynard, F. Kodeih, E. R. Micelotta, and M. Lounsbury. 2011. “Institutional Complexity and Organizational Responses.” Academy of Management Annals 5 (1): 317–71, https://doi.org/10.1080/19416520.2011.590299.Suche in Google Scholar

Guthrie, J, Farneti, F, 2008. GRI sustainability reporting by Australian public sector organizations. Public Money and management 28 (6). 10.1111/j.1467-9302.2008.00670.x.10.1111/j.1467-9302.2008.00670.xSuche in Google Scholar

Haldar, S. 2019. “Towards a Conceptual Understanding of Sustainability‐driven Entrepreneurship.” Corporate Social Responsibility and Environmental Management 26 (6): 1157–70, https://doi.org/10.1002/csr.1763.Suche in Google Scholar

Hoogendoorn, B., P. van der Zwan, and R. Thurik. 2019. “Sustainable Entrepreneurship: The role of Perceived Barriers and Risk.” Journal of Business Ethics 157 (4): 1133–54, https://doi.org/10.1007/s10551-017-3646-8.Suche in Google Scholar

Hörisch, J. 2016. “Entrepreneurship as Facilitator for Sustainable Development? Editorial for the Special Issue “Advances in Sustainable Entrepreneurship”.” Administrative Sciences 6 (1): 4, https://doi.org/10.3390/admsci6010004.Suche in Google Scholar

Janggu, T., F. Darus, M. M. Zain, and Y. Sawani. 2014. “Does Good Corporate Governance Lead to Better Sustainability Reporting? An analysis using Structural Equation Modeling.” Procedia-Social and Behavioral Sciences 145: 138–45, https://doi.org/10.1016/j.sbspro.2014.06.020.Suche in Google Scholar

Johnson, M. P., and S. Schaltegger. 2019. “Entrepreneurship for Sustainable Development: A Review and Multilevel Causal Mechanism Framework.” Entrepreneurship Theory and Practice, 1042258719885368, https://doi.org/10.1177/1042258719885368.Suche in Google Scholar

Landrum, N, Ohsowski, B, 2018. Identifying worldviews on corporate sustainability: A content analysis of corporate sustainability reports. Business Strategy and the Environment, 27 (1), 128–151. https://doi.org/10.1002/bse.1989 .https://doi.org/10.1002/bse.1989 Suche in Google Scholar

Keskin, D., J. C. Diehl, and N. Molenaar. 2013. “Innovation Process of New Ventures Driven by Sustainability.” Journal of Cleaner Production 45: 50–60, https://doi.org/10.1016/j.jclepro.2012.05.012.Suche in Google Scholar

Kohlbacher, F. 2006. “The Use of Qualitative Content Analysis in Case Study Research.” In Forum Qualitative Sozialforschung/Forum.” In Qualitative Social Research, Vol. 7, No. 1, 1–30: Institut für Qualitative Forschung.Suche in Google Scholar

Kim, S., M. J. Karlesky, C. G. Myers, and T. Schifeling. 2016. “Why Companies are Becoming B Corporations.” Harvard Business Review 17. https://hbr.org/2016/06/why-companies-are-becoming-b-corporations/.Suche in Google Scholar

Krippendorff, K. 2004. “Reliability in Content Analysis.” Human Communication Research 30 (3): 411–33, https://doi.org/10.1093/hcr/30.3.411.Suche in Google Scholar

Lanza, G. G. 2017. “Nuove sinergie tra territori e imprese: le benefit corporation come possibili attori di sviluppo sostenibile.” Documenti geografici 1, 37–61. https://doi.org/10.19246/DOCUGEO2281-7549/201701_02.Suche in Google Scholar

Leal Filho, W., J. Platje, W. Gerstlberger, R. Ciegis, J. Kääriä, M. Klavins, and L. Kliucininkas. 2016. “The Role of Governance in Realising the Transition towards Sustainable Societies.” Journal of Cleaner Production 113: 755–66, https://doi.org/10.1016/j.jclepro.2015.11.060.Suche in Google Scholar

Lokuwaduge, C. S. D. S., and K. Heenetigala. 2017. “Integrating Environmental, Social and Governance (ESG) Disclosure for a Sustainable Development: An Australian Study.” Business Strategy and the Environment 26 (4): 438–50, https://doi.org/10.1002/bse.1927.Suche in Google Scholar

Looser, S., and W. Wehrmeyer. 2015. “Doing Well or Doing Good?.” uwf UmweltWirtschafts Forum 23 (4): 227–40, https://doi.org/10.1007/s00550-015-0360-9.Suche in Google Scholar

Lüdeke-Freund, F., B. Freudenreich, S. Schaltegger, I. Saviuc, and M. Stock. 2017. “Sustainability-oriented Business Model Assessment—A Conceptual Foundation.” In Analytics, Innovation, and Excellence-Driven Enterprise Sustainability, 169–206. New York: Palgrave Macmillan.10.1057/978-1-137-37879-8_7Suche in Google Scholar

Majid, I. A., and W. L. Koe. 2012. “Sustainable Entrepreneurship (SE): A Revised Model based on Triple Bottom Line (TBL).” International Journal of Academic Research in Business and Social Sciences 2 (6): 293. https://doi.org/10.1016/j.jwb.2005.09.002.Suche in Google Scholar

Mangen, C., and M. Brivot. 2015. “The Challenge of Sustaining Organizational Hybridity: The Role of Power and Agency.” Human Relations 68 (4): 659–84, https://doi.org/10.1177/0018726714539524.Suche in Google Scholar

Maxwell, D., W. Sheate, and R. Van Der Vorst. 2006. “Functional and Systems Aspects of the Sustainable Product and Service Development Approach for Industry.” Journal of Cleaner Production 14 (17): 1466–79, https://doi.org/10.1016/j.jclepro.2006.01.028.Suche in Google Scholar

McBrayer, G. A. 2018. “Does Persistence Explain ESG Disclosure Decisions?.” Corporate Social Responsibility and Environmental Management 25 (6): 1074–86, https://doi.org/10.1002/csr.1521.Suche in Google Scholar

McDonnell, B. H. 2014. “Committing to doing Good and doing Well: Fiduciary Duty in Benefit Corporations.” Fordham Journal of Corporate & Financial Law 20: 19. https://ir.lawnet.fordham.edu/jcf.10.2139/ssrn.2423346Suche in Google Scholar

McMullen, J. S., and B. J. Warnick. 2016. “Should We Require Every New Venture to be a Hybrid Organization?.” Journal of Management Studies 53 (4): 630–62, https://doi.org/10.1111/joms.12150.Suche in Google Scholar

Merriam, S. B. 1995. “What Can You Tell from an N of 1?: Issues of Validity and Reliability in Qualitative research.” PAACE Journal of Lifelong Learning, 4, 51–60. https://eric.ed.gov/?id=EJ497233.Suche in Google Scholar

Miller-Stevens, K., J. A. Taylor, J. C. Morris, and S. E. Lanivich. 2018. “Assessing Value Differences between Leaders of Two Social Venture Types: Benefit Corporations and Nonprofit Organizations.” VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations 29 (5): 938–50, https://doi.org/10.1007/s11266-017-9947-9.Suche in Google Scholar

Mosco, G. D. 2018. “Scopo e oggetto nell'impresa sociale e nella societàbenefit.” Analisi Giuridica dell'Economia 17 (1): 81–94. https://doi.org/10.1433/90943.Suche in Google Scholar

Muñoz, P., and B. Cohen. 2018. “Sustainable Entrepreneurship Research: Taking Stock and Looking Ahead.” Business Strategy and the Environment 27 (3): 300–22, https://doi.org/10.1002/bse.2000.Suche in Google Scholar

Murray, A., D. Sinclair, D. Power, and R. Gray. 2006. “Do Financial Markets Care about Social and Environmental Disclosure?.” Accounting, Auditing & Accountability Journal 19 (2): 228–255, https://doi.org/10.1108/09513570610656105.Suche in Google Scholar

Murray, J. H. 2016. “Understanding and Improving Benefit Corporation Reporting.” Business Law Today, 1–3. https://www.jstor.org/stable/businesslawtoday.2016.07.05#metadata_info_tab_contents.Suche in Google Scholar

Newey, L. R., and S. A. Zahra. 2009. “The Evolving firm: How Dynamic and Operating Capabilities Interact to Enable Entrepreneurship.” British Journal of Management 20: S81–S100, https://doi.org/10.1111/j.1467-8551.2008.00614.x.Suche in Google Scholar

Nicholas, A. J., and S. Sacco. 2017. People, Planet, Profit: Benefit and B Certified Corporations-Comprehension and Outlook of Business Students.Suche in Google Scholar

O'NeillJrG. D., J. C. Hershauer, and J. S. Golden. 2009. “The Cultural Context of Sustainability Entrepreneurship.” Greener Management International 55. https://www.jstor.org/stable/greemanainte.55.33?seq=1#metadata_info_tab_contents.10.9774/GLEAF.3062.2006.au.00005Suche in Google Scholar

Pacheco, D. F., T. J. Dean, and D. S. Payne. 2010. “Escaping the Green Prison: Entrepreneurship and the Creation of Opportunities for Sustainable Development.” Journal of Business Venturing 25 (5): 464–80, https://doi.org/10.1016/j.jbusvent.2009.07.006.Suche in Google Scholar

Parrish, B. D. 2010. “Sustainability-driven Entrepreneurship: Principles of Organization Design.” Journal of Business Venturing 25 (5): 510–23, https://doi.org/10.1016/j.jbusvent.2009.05.005.Suche in Google Scholar

Ploum, L., V. Blok, T. Lans, and O. Omta. 2018. “Toward a Validated Competence Framework for Sustainable Entrepreneurship.” Organization & Environment 31 (2): 113–32, https://doi.org/10.1177/1086026617697039.Suche in Google Scholar

Procopio, M. 2017. “Il Trattamento tributario dei costi relativi al sostegno delle società benefit.” Diritto e Pratica Tributaria 88 (1): 81–106. https://dialnet.unirioja.es/servlet/articulo?codigo=5963855.Suche in Google Scholar

Rahdari, A., S. Sepasi, and M. Moradi. 2016. “Achieving Sustainability through Schumpeterian Social Entrepreneurship: The Role of Social Enterprises.” Journal of Cleaner Production 137: 347–60, https://doi.org/10.1016/j.jclepro.2016.06.159.Suche in Google Scholar

Reay, T., and C. R. Hinings. 2009. “Managing the Rivalry of Competing Institutional Logics.” Organization Studies 30 (6): 629–52, https://doi.org/10.1177/0170840609104803.Suche in Google Scholar

Reich, R. 2018. The Common Good. New York: Knoff.Suche in Google Scholar

Reim, W., S. Lenka, J. Frishammar, and V. Parida. 2017. “Implementing Sustainable Product–Service Systems Utilizing Business Model Activities.” In Procedia CIRP, Vol. 64, 61–6: Elsevier.10.1016/j.procir.2017.03.130Suche in Google Scholar

Reiser, D. B. 2011. “Benefit Corporations-a Sustainable Form of Organization.” Wake Forest Law Review 46: 591. https://brooklynworks.brooklaw.edu/faculty.Suche in Google Scholar

Resor, F. R. 2012. “Benefit Corporation Legislation.” Wyoming Law Review 12: 91. https://heinonline.org/HOL/LandingPage?handle=hein.journals/wylr12&div=9&id=&page=.10.59643/1942-9916.1270Suche in Google Scholar

Richomme-Huet, K., and J. De Freyman. 2011. “What Sustainable Entrepreneurship Looks Like: An Exploratory Study from a Student Perspective.” In ICSB World Conference Proceedings, 1: International Council for Small Business (ICSB).Suche in Google Scholar

Schaltegger, S., M. Wagner. 2011. Sustainable Entrepreneurship and Sustainability Innovation: Categories and Interactions.” Business Strategy and the Environment 20 (4): 222–37, https://doi.org/10.1002/bse.682.Suche in Google Scholar

Schaper, M., ed. (2016). Making Ecopreneurs: Developing Sustainable Entrepreneurship: CRC Press, London.10.4324/9781315593302Suche in Google Scholar

Sciarelli, M., M. Tani, G. Landi, and L. Turriziani. 2019. CSR Perception and Financial Performance: Evidences from Italian and UK Asset Management Companies: Corporate Social Responsibility and Environmental Management, pp. 841–851.10.1002/csr.1848Suche in Google Scholar

Shepherd, D. A., and H. Patzelt. 2011. “The New Field of Sustainable Entrepreneurship: Studying Entrepreneurial Action Linking “What is to be Sustained” with “What is to be Developed”.” Entrepreneurship Theory and Practice 35 (1): 137–63, https://doi.org/10.1111/j.1540-6520.2010.00426.x.Suche in Google Scholar

Siclari, D. 2016. “Le società benefit nell'ordinamento italiano.” Rivista Trimestrale di Diritto dell'Economia–Luiss 1. https://doi.org/10.22495/ncpr_23.Suche in Google Scholar

Soto-Acosta, P., D. M. Cismaru, E. M. Vătămănescu, and R. S. Ciochină. 2016. “Sustainable Entrepreneurship in SMEs: A Business Performance Perspective.” Sustainability 8 (4): 342, https://doi.org/10.3390/su8040342.Suche in Google Scholar

Stecker, M. J. 2016. “Awash in a Sea of Confusion: Benefit Corporations, Social Enterprise, and the Fear of “Greenwashing”.” Journal of Economic Issues 50 (2): 373–81, https://doi.org/10.1080/00213624.2016.1176481.Suche in Google Scholar

Stubbs, W. 2017. “Sustainable Entrepreneurship and B corps.” Business Strategy and the Environment 26 (3): 331–44, https://doi.org/10.1002/bse.1920.Suche in Google Scholar

Stubbs, W. 2018. “Examining the Interplay of Social and Market Logics in Hybrid Business Models: A Case Study of Australian B Corps.” In Sustainable Business Models, 63–84. Cham: Springer.10.1007/978-3-319-73503-0_4Suche in Google Scholar

Stubbs, W., and C. Cocklin. 2008. “Conceptualizing a “Sustainability Business Model”.” Organization & environment 21 (2): 103–27, https://doi.org/10.1177/1086026608318042.Suche in Google Scholar

Swanborn, P. 2010. Case Study Research: What, Why and How?. London: Sage.10.4135/9781526485168Suche in Google Scholar

Thompson, N, K. Kiefer, J. G York. 2011. Distinctions Not Dichotomies: Exploring Social, Sustainable, and Environmental Entrepreneurship.” Advances in Entrepreneurship, Firm Emergence and Growth 13, 205–33. https://doi.org/10.1108/S1074-7540(2011)0000013012.Suche in Google Scholar

Tilley, F., and W. Young. 2009. “Sustainability Entrepreneurs.” Greener Management International 55. https://eprints.whiterose.ac.uk/id/eprint/77342.10.9774/GLEAF.3062.2006.au.00008Suche in Google Scholar

Urbaniec, M. 2018. “Sustainable Entrepreneurship: Innovation-related Activities in European Enterprises.” Polish Journal of Environmental Studies 27 (4): 1773–9, https://doi.org/10.15244/pjoes/78155.Suche in Google Scholar

Veleva, V., and G. Bodkin. 2018. “Corporate-entrepreneur Collaborations to Advance a Circular Economy.” Journal of Cleaner Production 188: 20–37, https://doi.org/10.1016/j.jclepro.2018.03.196.Suche in Google Scholar

Waddock, S. 2009. “Pragmatic Visionaries: Difference Makers as Social Entrepreneurs.” Organizational Dynamics 38 (4): 281–9, https://doi.org/10.1016/j.orgdyn.2009.07.007.Suche in Google Scholar

WCED, S. W. S. 1987. “World Commission on Environment and Development.” Our Common Future 17: 1–91.Suche in Google Scholar

Yin, Y., X. Zhang, D. Peng, and X. Li. 2009. “Model Validation and Case Study on Internally Cooled/Heated Dehumidifier/Regenerator of Liquid Desiccant Systems.” International Journal of Thermal Sciences 48 (8): 1664–71, https://doi.org/10.1016/j.ijthermalsci.2008.12.017.Suche in Google Scholar

Yu, E. P. Y., C. Q. Guo, and B. V. Luu. 2018. “Environmental, Social and Governance Transparency and Firm Value.” Business Strategy and the Environment 27 (7): 987–1004, https://doi.org/10.1002/bse.2047.Suche in Google Scholar

Zhao, C., Y. Guo, J. Yuan, M. Wu, D. Li, Y. Zhou, and J. Kang. 2018. “Esg and Corporate Financial Performance: Empirical Evidence from China's Listed Power Generation Companies.” Sustainability 10 (8): 2607, https://doi.org/10.3390/su10082607.Suche in Google Scholar