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Purpose Over the past two decades, scholarly attention has focused mainly on a direct and inverse relationship between corporate environmental responsibility (CER) and corporate financial performance (CFP). This study aims to explore the bidirectional causality hypothesis, as good environmental results can lead to good financial results, which makes it possible to invest more resources in projects that improve environmental performance. Design/methodology/approach The authors test the bidirectional causality between CER and CFP on a sample of listed Italian manufacturing firms over the 2005-2014 period. The authors use a fixed effect panel data regression and check the robustness of the results with alternative econometric techniques. Findings Although the findings do not support bidirectional hypothesis, they establish direction/causality from CFP to CER. As a result, environmental responsibility is a consequence of prior financial performance, which supports the slack resources hypothesis. Research limitations/implications Given that companies’ environmental commitment is dictated by economic evaluations or by assessing the availability of resources to invest, it seems that the spread of environmentally responsible behaviours might be supported by different external pressures. Originality/value The paper provides further insights on sustainability management literature by establishing a bidirectional relationship between firm performance and environmental responsibility.

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RESUMEN Se utilizan el diagrama de Venn y el nudo borromeo como ejemplos de complejización aplicable al desarrollo de la planificación, comenzando por la crítica a ésta en sus dos vertientes: técnica y política.Los tres registros: real, imaginario y simbólico, según Lacan, se comparan con los "mundos" uno, dos y tres de Popper, describiendo sus modificaciones e interacciones que los transforman y complejizan.Con esas bases, se examina el recorrido de la planificación en América Latina, a lo largo de las últimas cuatro décadas y en los tres registros.Se concluye en la necesidad de un diálogo en profundidad, que destaque el componente simbólico y su imprescindible integración con los otros dos componentes del problema.

The rapid development of new technologies has created interesting and unexpected possibilities in e-health, and digital platforms have become widespread, connecting users, experts, and practitioners of the health world. This triggered our investigation into the relationship between the engagement platforms used by 293 doctors with various specializations, their satisfaction, and the dimensions of social sustainability in the healthcare sector. The research focused on professional interaction and its sphere of action in engagement platforms, defined as virtual contact points for exchanging information, thus increasing the co-creation of value between physicians and patients. In order to verify our hypothesis, a health digital platform called paginemediche.it was used, and the two dimensions of engagement and sustainability were considered, examining their causal relationship and evaluating their effects on physician loyalty in terms of the re-use of the digital platform by doctors. Our results, using a multiple linear regression analysis, showed that the social sustainability of the digital health platform was directly influenced by online engagement, generating a positive effect on physician loyalty. In particular, the human dimension of social sustainability proved to be decisive for the re-use of the platform.