Indice | Gli autori |
This book about the Second Italian Conference on Social and Environmental Accounting Research (CSEAR), held in Rimini on 1719 September 2008. Numerous reports, working papers and outstanding research projects were presented on this occasion, andmany scholars, mostly young people, did an excellent job of contributing to the in-depth analysis of this complex topic.
The keynote speakers were well-known professors with extensive experience in the study of social and environmental accounting, and their presentations were "pivotal" to the course and interpretation of the discussion. Prof. Adams examined the relationships between theory and practice regarding organizational elements and social accounting: this research is useful for understanding both the real functioning of socio-environmental reporting (SER) and the real motivations of companies that engage in SER. CSEAR Director Gray proposed a "stepped" analysis of the theory of social and environmental accounting, drawing a distinction between theory, meso-theory, and micro and macro theory, and so helping scholars to understand better the nature and possible developments of SER. Prof. Matacena broadened the view to the historical, political and economic contexts in which social and environmental reports have arisen, grown and spread, pointing out the different meanings of social/environmental accountability for different socio-economic organizations (profit, not for profit, etc.). Prof. Correa, who
chaired the fourth plenary session, focused on organizational evolution and disclosure
and pointed out that the continuous change of organizations makes it impossible to be static in studying and practicing SER.
The papers presented in the concurrent sessions addressed a wide range of issues. Much emphasis was given to environmental problems and their accountability, in studies dealing with specific geographical realities, such as local institutions in Italy, and with national situations, such as circumstances in Bolivia, Croatia and Nigeria. Different kinds of organizations were examined, above all not-for-profit ones, following the ongoing spread of SER from big for-profit businesses to other entities, including universities. There were also descriptions and theoretical examinations of territorial influences on SER.
Section I - From CSR to Social and Environmental Disclosure: Conceptual Network
1 Some Theory for Social Accounting? A Review Essay and a Tentative Pedagogic Categorization of Theorizations around Social Accounting
Rob Gray, Dave Owen and Carol Adams
2 Corporate Social Responsibility and Accountability: Some Glosses
3 Accountability and "Values": Theory and Practice
Maria-Gabriella Baldarelli and Renato Medei
4 Accounting and Ethical Governance: a Responsible Pathway in the Resource Allocation Process
5 Sustainability Management Control Systems. Toward a Socially Responsible Planning and Control Framework
Section II - From CSR to Social and Environmental Disclosure: International Contributions
1 Environmental Equity of Nations: Reflection on the Scenario of Climate Change
Jos´e Roberto Kassai, Rafael Feltran-Barbieri, Francisco Carlos B. dos
Santos, L. Nelson Carvalho, Yara C. Cintra and Alexandre Foschine
2 An Assessment of the Extent of Awareness of Environmental Issues and Protection Measures against Environmental Costs in the Nigerian Oil and Gas Industry Akintola Owolabi
3 Environmental and Sustainability Reporting Developments: Some Reflections on Croatian Practices Lorena Mosnja - Skare
Section III - From CSR to Social and Environmental Disclosure: Empirical Evidence
1 The Social Responsibility of a Firm: Considerations and Case Studies in SMEs
Francesco Agliata, Caterina Ferrone and Danilo Tuccillo
2 Social and Environmental Reporting in Italian Listed Corporate Groups. Between Communication and Governance Michele Andreaus and Ericka Costa
3 Recent Developments in Social and Environmental Reporting among Italian Universities: A Critical Evaluation of Leading-edge Practices Marco Frey
4 Writing an Ethical Code: Degree of Employee Involvement
5 CSR and Sustainability: Mission, Governance and Accountability in Italian SMEs. The Experience of BoxMarche, a "Convivial" and "Territorial" Enterprise: Toward a "Territorial Model of Sustainability"?
Mara Del Baldo
Section IV - CSR and Social and Enviromental Disclosure: Best Practices from Rimini and Behond Toward as Social Responsible District?
1 Applying the Index of Sustainable Economic Welfare (ISEW) for a Sustainable Province of Rimini Enzo Finocchiaro and Massimo Briani
2 Responsible Business for a More Competitive Territory: the Chamber of Commerce of Rimini Maurizio Temeroli
3 The Social Promotion Association, Figli del Mondo
4 The Eticredito Case Mike Russo and Marco Tognacci
5 Petroltecnica Enterprise and the Environment: Iximias – The Bolivian Amazon Forest Project, Carbon Neutral CO2 = 0 Martino Albini, Massimo Parma and Roberta Sapio
6 The Accounting Professions of Rimini and Social and Environmental Disclosure
Paolo Gasperoni and Eraldo Zamagna
7 The Diapason Social Cooperative Giulio Reina
Afterword Massimo Ferdinandi
(Edited by) Maria-Gabriella Baldarelli