Rossella LEOPIZZI | Università degli Studi di Bari (original) (raw)
Papers by Rossella LEOPIZZI
Corporate Social Responsibility and Environmental Management
Encyclopedia of Sustainable Management, 2020
Encyclopedia of Sustainable Management, 2020
Distribution électronique Cairn.info pour Éditions de l'EHESS. © Éditions de l'EHESS. Tous droits... more Distribution électronique Cairn.info pour Éditions de l'EHESS. © Éditions de l'EHESS. Tous droits réservés pour tous pays. La reproduction ou représentation de cet article, notamment par photocopie, n'est autorisée que dans les limites des conditions générales d'utilisation du site ou, le cas échéant, des conditions générales de la licence souscrite par votre établissement. Toute autre reproduction ou représentation, en tout ou partie, sous quelque forme et de quelque manière que ce soit, est interdite sauf accord préalable et écrit de l'éditeur, en dehors des cas prévus par la législation en vigueur en France. Il est précisé que son stockage dans une base de données est également interdit.
Encyclopedia of Sustainable Management, 2020
Stakeholder involvement Definition Stakeholder engagement (SE) is the process used by an organiza... more Stakeholder involvement Definition Stakeholder engagement (SE) is the process used by an organization to engage relevant stakeholders for a clear purpose to achieve agreed outcomes. It is now also recognized as a fundamental accountability mechanism, since it obliges an organization to involve stakeholders in identifying, understanding, and responding to sustainability issues and concerns, and to report, explain, and answer to stakeholders for decisions, actions, and performance. This activity of systematic involvement by a company of its stakeholders on issues that have the requirement of materiality or relevance is a strategic element in business management as it aims to improve the quality of relationships with stakeholders and to achieve the greatest alignment of the products/services offered with the real needs of customers. Listening to stakeholders, speaking with them, and paying attention to their perceptions and expectations in the management of enterprises are, in fact, essential tools to better define the operations of the business, to align them with the demands of stakeholders, to improve the quality of the products and services provided also for internal stakeholders (direct effect), and to build and maintain a solid reputation in the market (indirect effect).
Encyclopedia of Sustainable Management, 2020
The mission of the GBS is related to the development and promotion of scientific research on the ... more The mission of the GBS is related to the development and promotion of scientific research on the Social Report and on issues linked to responsible management processes of companies in order to encourage the dissemination of corporate social responsibility and its application in national and international contexts. Hence, the GBS aims to play its function as a national standard setter, projecting towards an international dimension; indeed, it is important to underline the fact that there is a proliferation of standards, frameworks and guidelines, which are not always in line with each other. In such a scenario, it is imperative that the GBS continues to follow the path of a methodological and scientific structural accuracy, catching new trends in the field of social accounting and non-financial reporting through a process of "institutional" inclusion, which is able to involve professionals too. To date, the GBS can rely on: ▪ a total number of 115 members, including founders, supporters, ordinary, universities and research institutes; ▪ a scientific output that includes 3 standard, 15 research papers and one position paper, which is in addition to scientific and monographs articles in large numbers, published by its members who have been able to exploit moments of confrontation and research activities within the same GBS; ▪ a large number of workshops and conferences activities related to issues such as, among others, social responsibility and social reporting in the public and private sectors; ▪ a continuous rotation of research groups who have actively contributed to the scientific and professional debate by focusing, most recently, on issues such as: SDGs and corporate reporting, the third sector reform, social reporting and Universities.
Economia Aziendale Online, 2015
Il presente studio analizza la qualita dell’informativa presente nel documento “Relazione sulla r... more Il presente studio analizza la qualita dell’informativa presente nel documento “Relazione sulla remunerazione” delle imprese quotate presso Borsa Italiana nel segmento STAR . L'obiettivo del presente lavoro e sviluppato su tre livelli di analisi: valutare la qualita della disclosure della Relazione sulla remunerazione per gli anni 2011( first adoption ) e 2012; valutare il grado di coerenza tra quanto dichiarato nel 2011 in termini di politica remunerativa prospettica (per il 2012) e quanto rendicontato nel 2012; verificare se e quali elementi di corporate governance sono in grado di influenzare la qualita della remuneration disclosure . In merito al primo obiettivo, i risultati evidenziano un livello complessivo medio di compliance che si attesta intorno al 60% dato di per se non soddisfacente se si considera che il campione di riferimento e costituito da imprese impegnate a rispettare standard elevati di qualita e trasparenza. I risultati relativi alla coerenza tra politica ...
The paper outlines a model to evaluate the Stakeholder Engagement process quality, based on conte... more The paper outlines a model to evaluate the Stakeholder Engagement process quality, based on content analysis applied to Se disclosure in the annual reports of a sample of 104 European banks. This model produces a «Se score» that summarizes the most important aspects in the Se process in the light of international standards and literature on the subject
Commonwealth Journal of Local Governance, 2019
This paper is about the role of local democracy and governance to achieve the sustainable develop... more This paper is about the role of local democracy and governance to achieve the sustainable development goals (SDGs). Increased reliance on locally generated revenue, difficulties in managing networks of actors with diverse goals and objectives, imperfect flow of information, and trust deficit in stakeholders pose major challenges to achieving SDGs locally. By doing a systematic review of the recent literature on decentralisation with examples from different local governments, the paper outlines ways in which these challenges could be addressed. The paper also highlights the need for enhancing local leadership capabilities and demarcation of responsibilities among local politicians and bureaucrats, a point missed in the SDG agenda.
Journal of Family Business Strategy, 2012
La missione del GBS è rivolta allo sviluppo e alla promozione della ricerca scientifica sul Bilan... more La missione del GBS è rivolta allo sviluppo e alla promozione della ricerca scientifica sul Bilancio Sociale e sulle tematiche inerenti ai processi di gestione responsabile di imprese al fine di favorire la diffusione della responsabilità sociale aziendale e la sua applicazione nei contesti nazionale ed internazionale. In coerenza con la stessa mission, il GBS intende, pertanto, proseguire nella funzione di standard setter nazionale, proiettandosi verso una dimensione internazionale ove si assiste a una proliferazione di standard, framework e linee guida non sempre in linea tra loro. In tale scenario è indispensabile che il GBS prosegua nel solco del rigore metodologico e della impostazione scientifica, intercettando le nuove tendenze nel campo del social accounting e del non financial reporting attraverso un processo di inclusione "di tipo istituzionale" che guardi sempre di più al mondo delle professioni. Ad oggi il GBS può contare su: ▪ un numero complessivo di 115 soci, tra fondatori, sostenitori, ordinari, università ed enti di ricerca; ▪ una produzione scientifica che annovera 3 standard, 15 documenti di ricerca e 1 position paper, a cui vanno a sommarsi gli articoli scientifici e monografie, in numero cospicuo, pubblicati dai propri associati che hanno saputo valorizzare i momenti di confronto e le attività di ricerca condotte all'interno dello stesso GBS; ▪ un numero elevato di workshop e attività convegnistiche legate a temi quali, tra gli altri, la responsabilità sociale d'impresa e la rendicontazione sociale in ambito pubblico e privato; ▪ un avvicendamento continuo di gruppi di ricerca che hanno contributo attivamente al dibattito scientifico-professionale puntando, da ultimo, su temi quali: SDGs e reporting aziendale, riforma del terzo settore, rendicontazione sociale ed Università.
Sustainability, 2020
The aim of this paper was to investigate the role of public institutions in the pursuit of sustai... more The aim of this paper was to investigate the role of public institutions in the pursuit of sustainable development in a case study of international relevance: Taranto’s ILVA steel plant, which is one of the biggest steel and iron centres in Europe. The case study was analysed through investigating the different aspects of sustainable development in the four phases of development of the steel plant, from public direct management to private management. The analysis, based on a series of unstructured data, was carried out by applying a triple bottom line approach and the total interpretative structuring model (TISM). Evidence shows how—in the absence of stable, coherent, strong and present public institutions, capable of reading the forces of the local and international context and of intervening with regulatory actions inspired by a planned and interiorized economic strategy—the market, left in the hands of the private entrepreneur only, is destined to fail, and the paths of multidime...
This paper, which is to be collocated with international research studies of the historical origi... more This paper, which is to be collocated with international research studies of the historical origins of corporate social responsibility (CSR), deals with both the theme of CSR itself and the topics related to it through an examination of the key characteristics of the theories of the master in the field of Italian Economia Aziendale, Paolo Emilio Cassandro (1910-2004), who wrote an impressive number of works on numerous subjects that are of notable current relevance, including the social role of business, the concept of added value, and the role of the social report in the process of providing information for external purposes. Through an analytical-descriptive approach, our work will focus in particular on certain aspects of his life and works, which show beyond doubt the great value of his contribution to the advancement, at both national and international levels, of research into CSR. The main aim of what follows is to highlight not only the innovative nature of Cassandro’s studie...
Management of Environmental Quality: An International Journal
PurposeThis study aims to investigate the evolutionary pathways adopted by a digital platform to ... more PurposeThis study aims to investigate the evolutionary pathways adopted by a digital platform to favor the development of an entrepreneurial ecosystem inspired by circular economy behaviors, becoming an enabler in the development of a coevolutionary relationship between entrepreneurial ecosystems and circular economy.Design/methodology/approachAn in-depth single-case study method has been applied, investigating the case of circularity.com, the first and only circular economy industrial symbiosis platform in Italy.FindingsThe paper shows how digital platforms can transition towards circular business models, particularly for small and medium enterprises (SMEs). Moreover, the findings show how sustainable platforms' need to revise their business models to effectively engage with stakeholders. The analysis also shows the central role covered by entrepreneurial ecosystems in the transition towards a more circular and sustainable business models.Originality/valueThis paper contributes...
Corporate Social Responsibility and Environmental Management
Encyclopedia of Sustainable Management, 2020
Encyclopedia of Sustainable Management, 2020
Distribution électronique Cairn.info pour Éditions de l'EHESS. © Éditions de l'EHESS. Tous droits... more Distribution électronique Cairn.info pour Éditions de l'EHESS. © Éditions de l'EHESS. Tous droits réservés pour tous pays. La reproduction ou représentation de cet article, notamment par photocopie, n'est autorisée que dans les limites des conditions générales d'utilisation du site ou, le cas échéant, des conditions générales de la licence souscrite par votre établissement. Toute autre reproduction ou représentation, en tout ou partie, sous quelque forme et de quelque manière que ce soit, est interdite sauf accord préalable et écrit de l'éditeur, en dehors des cas prévus par la législation en vigueur en France. Il est précisé que son stockage dans une base de données est également interdit.
Encyclopedia of Sustainable Management, 2020
Stakeholder involvement Definition Stakeholder engagement (SE) is the process used by an organiza... more Stakeholder involvement Definition Stakeholder engagement (SE) is the process used by an organization to engage relevant stakeholders for a clear purpose to achieve agreed outcomes. It is now also recognized as a fundamental accountability mechanism, since it obliges an organization to involve stakeholders in identifying, understanding, and responding to sustainability issues and concerns, and to report, explain, and answer to stakeholders for decisions, actions, and performance. This activity of systematic involvement by a company of its stakeholders on issues that have the requirement of materiality or relevance is a strategic element in business management as it aims to improve the quality of relationships with stakeholders and to achieve the greatest alignment of the products/services offered with the real needs of customers. Listening to stakeholders, speaking with them, and paying attention to their perceptions and expectations in the management of enterprises are, in fact, essential tools to better define the operations of the business, to align them with the demands of stakeholders, to improve the quality of the products and services provided also for internal stakeholders (direct effect), and to build and maintain a solid reputation in the market (indirect effect).
Encyclopedia of Sustainable Management, 2020
The mission of the GBS is related to the development and promotion of scientific research on the ... more The mission of the GBS is related to the development and promotion of scientific research on the Social Report and on issues linked to responsible management processes of companies in order to encourage the dissemination of corporate social responsibility and its application in national and international contexts. Hence, the GBS aims to play its function as a national standard setter, projecting towards an international dimension; indeed, it is important to underline the fact that there is a proliferation of standards, frameworks and guidelines, which are not always in line with each other. In such a scenario, it is imperative that the GBS continues to follow the path of a methodological and scientific structural accuracy, catching new trends in the field of social accounting and non-financial reporting through a process of "institutional" inclusion, which is able to involve professionals too. To date, the GBS can rely on: ▪ a total number of 115 members, including founders, supporters, ordinary, universities and research institutes; ▪ a scientific output that includes 3 standard, 15 research papers and one position paper, which is in addition to scientific and monographs articles in large numbers, published by its members who have been able to exploit moments of confrontation and research activities within the same GBS; ▪ a large number of workshops and conferences activities related to issues such as, among others, social responsibility and social reporting in the public and private sectors; ▪ a continuous rotation of research groups who have actively contributed to the scientific and professional debate by focusing, most recently, on issues such as: SDGs and corporate reporting, the third sector reform, social reporting and Universities.
Economia Aziendale Online, 2015
Il presente studio analizza la qualita dell’informativa presente nel documento “Relazione sulla r... more Il presente studio analizza la qualita dell’informativa presente nel documento “Relazione sulla remunerazione” delle imprese quotate presso Borsa Italiana nel segmento STAR . L'obiettivo del presente lavoro e sviluppato su tre livelli di analisi: valutare la qualita della disclosure della Relazione sulla remunerazione per gli anni 2011( first adoption ) e 2012; valutare il grado di coerenza tra quanto dichiarato nel 2011 in termini di politica remunerativa prospettica (per il 2012) e quanto rendicontato nel 2012; verificare se e quali elementi di corporate governance sono in grado di influenzare la qualita della remuneration disclosure . In merito al primo obiettivo, i risultati evidenziano un livello complessivo medio di compliance che si attesta intorno al 60% dato di per se non soddisfacente se si considera che il campione di riferimento e costituito da imprese impegnate a rispettare standard elevati di qualita e trasparenza. I risultati relativi alla coerenza tra politica ...
The paper outlines a model to evaluate the Stakeholder Engagement process quality, based on conte... more The paper outlines a model to evaluate the Stakeholder Engagement process quality, based on content analysis applied to Se disclosure in the annual reports of a sample of 104 European banks. This model produces a «Se score» that summarizes the most important aspects in the Se process in the light of international standards and literature on the subject
Commonwealth Journal of Local Governance, 2019
This paper is about the role of local democracy and governance to achieve the sustainable develop... more This paper is about the role of local democracy and governance to achieve the sustainable development goals (SDGs). Increased reliance on locally generated revenue, difficulties in managing networks of actors with diverse goals and objectives, imperfect flow of information, and trust deficit in stakeholders pose major challenges to achieving SDGs locally. By doing a systematic review of the recent literature on decentralisation with examples from different local governments, the paper outlines ways in which these challenges could be addressed. The paper also highlights the need for enhancing local leadership capabilities and demarcation of responsibilities among local politicians and bureaucrats, a point missed in the SDG agenda.
Journal of Family Business Strategy, 2012
La missione del GBS è rivolta allo sviluppo e alla promozione della ricerca scientifica sul Bilan... more La missione del GBS è rivolta allo sviluppo e alla promozione della ricerca scientifica sul Bilancio Sociale e sulle tematiche inerenti ai processi di gestione responsabile di imprese al fine di favorire la diffusione della responsabilità sociale aziendale e la sua applicazione nei contesti nazionale ed internazionale. In coerenza con la stessa mission, il GBS intende, pertanto, proseguire nella funzione di standard setter nazionale, proiettandosi verso una dimensione internazionale ove si assiste a una proliferazione di standard, framework e linee guida non sempre in linea tra loro. In tale scenario è indispensabile che il GBS prosegua nel solco del rigore metodologico e della impostazione scientifica, intercettando le nuove tendenze nel campo del social accounting e del non financial reporting attraverso un processo di inclusione "di tipo istituzionale" che guardi sempre di più al mondo delle professioni. Ad oggi il GBS può contare su: ▪ un numero complessivo di 115 soci, tra fondatori, sostenitori, ordinari, università ed enti di ricerca; ▪ una produzione scientifica che annovera 3 standard, 15 documenti di ricerca e 1 position paper, a cui vanno a sommarsi gli articoli scientifici e monografie, in numero cospicuo, pubblicati dai propri associati che hanno saputo valorizzare i momenti di confronto e le attività di ricerca condotte all'interno dello stesso GBS; ▪ un numero elevato di workshop e attività convegnistiche legate a temi quali, tra gli altri, la responsabilità sociale d'impresa e la rendicontazione sociale in ambito pubblico e privato; ▪ un avvicendamento continuo di gruppi di ricerca che hanno contributo attivamente al dibattito scientifico-professionale puntando, da ultimo, su temi quali: SDGs e reporting aziendale, riforma del terzo settore, rendicontazione sociale ed Università.
Sustainability, 2020
The aim of this paper was to investigate the role of public institutions in the pursuit of sustai... more The aim of this paper was to investigate the role of public institutions in the pursuit of sustainable development in a case study of international relevance: Taranto’s ILVA steel plant, which is one of the biggest steel and iron centres in Europe. The case study was analysed through investigating the different aspects of sustainable development in the four phases of development of the steel plant, from public direct management to private management. The analysis, based on a series of unstructured data, was carried out by applying a triple bottom line approach and the total interpretative structuring model (TISM). Evidence shows how—in the absence of stable, coherent, strong and present public institutions, capable of reading the forces of the local and international context and of intervening with regulatory actions inspired by a planned and interiorized economic strategy—the market, left in the hands of the private entrepreneur only, is destined to fail, and the paths of multidime...
This paper, which is to be collocated with international research studies of the historical origi... more This paper, which is to be collocated with international research studies of the historical origins of corporate social responsibility (CSR), deals with both the theme of CSR itself and the topics related to it through an examination of the key characteristics of the theories of the master in the field of Italian Economia Aziendale, Paolo Emilio Cassandro (1910-2004), who wrote an impressive number of works on numerous subjects that are of notable current relevance, including the social role of business, the concept of added value, and the role of the social report in the process of providing information for external purposes. Through an analytical-descriptive approach, our work will focus in particular on certain aspects of his life and works, which show beyond doubt the great value of his contribution to the advancement, at both national and international levels, of research into CSR. The main aim of what follows is to highlight not only the innovative nature of Cassandro’s studie...
Management of Environmental Quality: An International Journal
PurposeThis study aims to investigate the evolutionary pathways adopted by a digital platform to ... more PurposeThis study aims to investigate the evolutionary pathways adopted by a digital platform to favor the development of an entrepreneurial ecosystem inspired by circular economy behaviors, becoming an enabler in the development of a coevolutionary relationship between entrepreneurial ecosystems and circular economy.Design/methodology/approachAn in-depth single-case study method has been applied, investigating the case of circularity.com, the first and only circular economy industrial symbiosis platform in Italy.FindingsThe paper shows how digital platforms can transition towards circular business models, particularly for small and medium enterprises (SMEs). Moreover, the findings show how sustainable platforms' need to revise their business models to effectively engage with stakeholders. The analysis also shows the central role covered by entrepreneurial ecosystems in the transition towards a more circular and sustainable business models.Originality/valueThis paper contributes...