“…The recovery plan must highlight the company salient facts from the recent past and the most remote ones, and the most relevant circumstances which led to the crisis. The survey must cover the technical, financial and human aspects, and must also be accompanied by an analysis of the performances particularly significant to understand the nature of the crisis in which the company is exposed (Caputo and Tron, 2016). Through the interpretation of the data, emerging from the aforementioned features, the managers and recipients of the recovery plan may draw preliminary conclusions regarding the causes of the crisis, first step for a crisis management (Müller, 1985;Pearson and Mitroff, 1993;Pearson and Clair, 1998;Pang et al, 2006;Booth, 2015).…”