Titolo completo
MANAGEMENT CONTROL
Editore
FrancoAngeli
ISSN
2239-0391 (Rivista Stampata)
2239-4397 (Rivista Online)
Numero del fascicolo
1
Designazione del fascicolo
1
Data del fascicolo
2024
Titolo completo
L'integrazione della sostenibilità ambientale nei sistemi di controllo e gestione delle imprese: evidenze dal settore energetico italiano
Di (autore)
Prima Pagina
39
Ultima Pagina
61
Lingua del testo
Italiano
Data di publicazione
2024/04
Copyright
2024 FrancoAngeli srl
Citazione non strutturata
Aras, G., Crowther, D. (2009), Corporate sustainability reporting: a study in disingenuity?, Journal of Business Ethics Supplement,
87, pp. 279-288.
https://doi.org/10.1007/s10551-008-9806-0
Citazione non strutturata
Baker, M. (2010), Re-conceiving managerial capture, Accounting, Auditing & Accountability Journal, 23(7), pp. 847-867.
https://doi.org/10.1108/09513571011080153
Citazione non strutturata
Bonacchi, M, Rinaldi, L. (2007), Business Strategy and the Environment, 16 (7), pp. 461-473.
https://doi.org/10.1002/bse.596
Citazione non strutturata
Burritt, R.L., Schaltegger, S. (2010), Sustainability accounting and reporting: fad or trend?, Accounting, Auditing & Accountability
Journal, 23(7), pp. 829-846.
https://doi.org/10.1108/09513571011080144
Citazione non strutturata
Cupertino, S., Vitale, G. (2021), Do companies integrate sustainability into management system? Evidence from Italian non-financial reports, Wolters Kluwer Italia.
Citazione non strutturata
Chee Tahir, A., Darton, R.C. (2010), The process analysis method of selecting indicators to quantify the sustainability performance
of a business operation, Journal of Cleaner Production, 18, pp. 1598-1607.
https://doi.org/10.1016/j.jclepro.2010.07.012
Citazione non strutturata
Christmann, P. (2000). Effects of “best practices” of environmental management on cost advantage: The role of complementary
assets, Academy of Management Journal, 43, pp. 663-680.
https://doi.org/10.5465/1556360
Citazione non strutturata
Clift, R. (2003), Metrics for supply chain sustainability, Clean Technology and Environmental Policy, 5, pp. 240-247.
https://doi.org/10.1007/s10098-003-0220-0
Citazione non strutturata
Dahlmann, F., Branicki, L., Brammer, S. (2017), “Carrots for Corporate Sustainability”: Impacts of Incentive Inclusiveness
and Variety on Environmental Performance, Business Strategy and the Environmental, 26, John Wiley & Sons.
https://doi.org/10.1002/bse.1971
Citazione non strutturata
Deegan, C. (2002), Introduction – The legitimising effect of social and environmental disclosures – A theoretical foundation,
Accounting, Auditing & Accountability Journal, 15(3).
https://doi.org/10.1108/09513570210435852
Citazione non strutturata
Della Porta, A., Aufiero, C., De Luca, F. (2023), “Radicare” la sostenibilità nella strategia attraverso i sistemi di management
control: un caso di studio relativo ad una Pmi, Management Control, 2.
https://doi.org/10.3280/MACO2023-002003
Citazione non strutturata
Dyllick, T., Muff, K., (2014), The Business Sustainability Typology. A briefing for organizational leaders and academic scholars.
Citazione non strutturata
Edvinsson, L., Malone, M.S. (1997), Intellectual Capital: the Proven Way to Establish your Company’s Real Value by Measuring it Hidden Brain Power, Pitakus.
Citazione non strutturata
Epstein, M.J. (1995), Measuring Corporate Environmental Performance, Chicago, Irwin.
Citazione non strutturata
Epstein, M.J., Wisner, P.S. (2001), Using a Balanced Scorecard to Implement Sustainability, Environmental Quality Management,
11(2), pp. 1-10.
https://doi.org/10.1002/tqem.1300
Citazione non strutturata
Ferreira, A., Moulang, C., Hendro, B. (2010), Environmental management accounting and innovation: an exploratory analysis,
Accounting, Auditing & Accountability Journal, 23(7), pp. 920-948.
https://doi.org/10.1108/09513571011080180
Citazione non strutturata
Figge, F., Hahn, T., Schaltegger, S., Wagner, M. (2002), The sustainability balanced scorecard – Linking sustainability management
to business strategy, Business Strategy and the Environment, 11(5), pp. 269-284.
https://doi.org/10.1002/bse.339
Citazione non strutturata
Gond, J.P., Grubnic, S., Herzig, C., Moon, J. (2012), Configuring management control systems: Theorizing the integration of
strategy and sustainability, Management Accounting Research, 23, pp. 205-223.
https://doi.org/10.1016/j.mar.2012.06.003
Citazione non strutturata
Hart, S.L. (1995), A natural-resource-based view of the firm, Academy of Management Review, 20, pp. 996-1014.
https://doi.org/10.5465/amr.1995.9512280033
Citazione non strutturata
Hart, S.L. (1997), Beyond greening: Strategies for a sustainable world, Harvard Business Review, 75(1), pp. 67-76.
Citazione non strutturata
Hartikainen, H., Järvenpää, M., Rautiainen, A. (2021), Sustainability in executive remuneration: A missing link towards more
sustainable firms?, Journal of Cleaner Production, 324, 129224
https://doi.org/10.1016/j.jclepro.2021.129224
Citazione non strutturata
Henri, J.F., Journeault, M. (2010), Eco-control: the influence of management control systems on environmental and economic
performance, Accounting, Organizations and Society, 35(1), pp. 63-80.
https://doi.org/10.1016/j.aos.2009.02.001
Citazione non strutturata
Hervani, A.A, Helms, M.M, Sarkis, J. (2005), Performance measurement for green supply chain management, Benchmarking: An International
Journal, 12 (4), pp. 330-353.
https://doi.org/10.1108/14635770510609015
Citazione non strutturata
Hinna L. (2002), Il bilancio sociale, Milano.
Citazione non strutturata
Judge, W.Q., Douglas, T.J. (1998), Performance implications of incorporating natural environmental issues into strategic planning
process: An empirical assessment, Journal of Management Studies, 35, pp. 241-262.
https://doi.org/10.1111/1467-6486.00092
Citazione non strutturata
Kaplan, R.S., Norton, D.P. (1992), The Balanced Scorecard- Measures That Drive Performance, Harvard Business Review, 70, Jan-Feb.
Citazione non strutturata
Kaplan, R.S., Norton, D.P. (2004), The strategy map: guide to aligning intangible assets, Strategy & leadership.
https://doi.org/10.1108/10878570410699825
Citazione non strutturata
Keeble, J., Topiol, S., Berkeley, S. (2003), Using indicators to measure sustainability performance at a corporate and project
level, Journal of Business Ethics, 44, pp. 149-158.
https://doi.org/10.1023/A:1023343614973
Citazione non strutturata
Kerr J., Rouse P., De Villiers C. (2015). Sustainability reporting integrated into management control systems. Pacific Accounting
Review, 27(2), pp. 189-207.
https://doi.org/10.1108/PAR-08-2012-0034
Citazione non strutturata
Krajnc, D., Glavic, P. (2003), Indicators of sustainable production, Clean Technologies and Environmental Policy, 5, pp. 279-288.
https://doi.org/10.1007/s10098-003-0221-z
Citazione non strutturata
Maas, K., Rosendaal, S. (2016), Sustainability Targets in Executive Remuneration: Targets, Time Frame, Country and Sector
Specification, Business Strategy and the Environmental, 25, John Wiley & Sons.
https://doi.org/10.1002/bse.1880
Citazione non strutturata
Molteni M. (2004), Responsabilità sociale e performance d’impresa, Vita e pensiero.
Citazione non strutturata
Norris, G., O’Dwyer, B. (2004), Motivating socially responsive decision making: The operation of management controls in a
socially responsive organisation, The British Accounting Review, 36, pp. 173-196.
https://doi.org/10.1016/j.bar.2003.11.004
Citazione non strutturata
Paul, Rouse, Martin, Putterill (2003), An integral framework for performance measurement, Management Decision, 41(8), pp.
791-805.
https://doi.org/10.1108/00251740310496305
Citazione non strutturata
Ramos, T.B., Caeiro S. (2010), Meta-performance evaluation of sustainability indicators, Ecological Indicators, 10, pp. 157-166.
https://doi.org/10.1016/j.ecolind.2009.04.008
Citazione non strutturata
Riccaboni, A., Leone, E. (2010), Implementing strategies through management control systems: The case of sustainability, International
Journal of Productivity and Performance Management, 59(2), pp. 130-144.
https://doi.org/10.1108/17410401011014221
Citazione non strutturata
Roberts, R.W. (1992), Determinants of corporate social responsibility disclosure: an application of stakeholder theory, Accounting,
Organizations and Society, 17(6).
https://doi.org/10.1016/0361-3682(92)90015-K
Citazione non strutturata
Russo, M.V., Fouts, P.A. (1997), A Resource-Based Perspective on Corporate Environmental Performance and Profitability, Academy
of Management Journal, 40, pp. 534-559.
https://doi.org/10.5465/257052
Citazione non strutturata
Rusconi G. (1988), Il bilancio sociale d’impresa, Giuffrè.
Citazione non strutturata
Schaltegger, S., Muller, K., Hindriksen, H. (1996), Corporate Environmental Accounting, Chichester, Wiley.
Citazione non strutturata
Searcy, C., Karapetrovic, S., & McCartney, D. (2005). Designing sustainable development indicators: Analysis for a case utility.
Measuring Business Excellence, 9(2), pp. 33-39.
https://doi.org/10.1108/13683040510602867
Citazione non strutturata
Searcy, C., Karapetrovic, S., McCartney, D. (2006), Integrating sustainable development indicators with existing business
infrastructure, International Journal of Innovation and Sustainable Development, 1(4), pp. 389-411.
https://doi.org/10.1504/IJISD.2006.013737
Citazione non strutturata
Searcy, C. (2012), Corporate Sustainability Performance Measurement Systems: A Review and Research Agenda, J Bus Ethics, 107,
pp. 239-253.
https://doi.org/10.1007/s10551-011-1038-z
Citazione non strutturata
Slack, R., Corlett, S., Morris, R. (2015), Exploring employee engagement with (corporate) social responsibility: A social
exchange perspective on organisational participation, Journal of Business Ethics, 127(3), pp. 537-548.
https://doi.org/10.1007/s10551-014-2057-3
Citazione non strutturata
Veleva, V., Ellenbecker, M. (2001), Indicators of sustainable production: Framework and methodology, Journal of Cleaner Production,
9, pp. 519-549.
https://doi.org/10.1016/S0959-6526(01)00010-5
Citazione non strutturata
Vermiglio, F. (1984), Il “bilancio sociale” nel quadro evolutivo del sistema di impresa, Messina.
Citazione non strutturata
Weber, R. (1990), Basic content analysis (2nd ed.), Thousand Oaks, Sage
https://doi.org/10.4135/9781412983488
Citazione non strutturata
Wisner, P.S., Epstein, M.J., Bagozzi, R.P. (2006), Organizational Antecedents and Consequences of Environmental Performance.
Citazione non strutturata
Wright, P.D., Keegan, D.P. (1997), Pursuing Value: The Emerging Art of Reporting on the Future, Price Waterhouse.