The transition towards benefit corporations: What are the roles for stakeholders?

Riso, Vincenzo; Tallaki, Mouhcine; Bracci, Enrico; Cantele, Silvia

doi:10.1002/bse.3525

Cited by 5 publications

(1 citation statement)

References 73 publications

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“…Their transversality is analyzed in different fields: education, risk, trade, infrastructure, and industry change (van Tulder, 2018). This frame of reference is evidenced in examples such as the search for a circular supply chain (Härri et al, 2023), innovation towards a sustainable industry (Narkhede et al, 2023), the application of this modality in companies with different size (small, medium and large) (Madrid-Guijarro & Duréndez, 2023), and the reformulation of types of company according to their integration to these objectives (Riso et al, 2023). Said transversality is also evidenced in CSR actions, which are visible in the regulation of environmental impact (Panda & Kanti, 2023;Wulansari & Adhariani, 2023), the attention in favor of the surrounding community (Patil & Vhavale, 2022), the influence of companies in the economic development of their regions (Zhakupov et al, 2022), and the participation of the government itself to promote better practices (Hossain et al, 2023).…”

Section: The Importance and Challenges Of Sdgs And Csrmentioning

confidence: 99%

The purpose of the company beyond its position in the market: The new agent of social development

Rodrich‐Portugal,

Marino‐Jiménez,

Mayurí‐Aguilar

et al. 2023

Bus Strat Dev

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The purpose of companies as profit generators has been questioned because of the relationship between strategy and results in the recent systemic crises. Therefore, it is necessary to implement strategies that allow economic sustainability, based on a better relationship with society and the environment. This means turning companies into agents for the development and protection of the community, as well as building trust for their own stakeholders. This article analyzes the bases for the consolidation of a purpose related to these principles, using system thinking for the integrated participation of Corporate Social Responsibility (CSR) and the Sustainable Development Goals (SDGs). This strategy allows replicability based on archetypes that explain dynamic relationships in organizations, with the flexibility and openness required to adapt to different contexts.

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Section: The Importance and Challenges Of Sdgs And Csrmentioning

confidence: 99%

The purpose of the company beyond its position in the market: The new agent of social development

Rodrich‐Portugal,

Marino‐Jiménez,

Mayurí‐Aguilar

et al. 2023

Bus Strat Dev

View full text Add to dashboard Cite

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Exploring drivers and factors of benefit impact reports quality: Retracing a stakeholder theory approach

Esposito,

Marrone,

Pontrelli

et al. 2024

Bus Strat Env

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In the pursuit of global sustainability, firms play an increasingly pivotal role. In this scenario, Benefit Corporations aim to seamlessly integrate profit‐making endeavors with sustainable practices. This corporate model has spread around the world and in Italy; it was adopted through Law No. 208/2015 introducing Italian Benefit Corporations (BCs). Italian BCs must produce a Benefit Impact Report (BIR) alongside their financial statements, as a strategic communication tool for demonstrating the company's commitment to advancing common societal benefits to stakeholders. Leveraging stakeholder theory, this study adopts a mixed methodological approach that incorporates manual content analysis of BIRs from 132 Italian BCs, combined with a regression model exploring the impact of firm characteristics on the quality of BIRs. Findings highlight a positive relationship between firm size, financial leverage, and profitability on the quality of BIRs. This study is the first to explore the quality of BIRs and their determinants, providing academic and practical implications.

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Multisided collaboration and double stakeholder approach coexistence in restaurants: From Corporate Social Responsibility practices to partnerships for the goals

Cantele,

Riso,

Vernizzi

2024

Corp Soc Responsibility Env

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Restaurants have been becoming increasingly aware of their responsibilities and impact; however, literature on corporate social responsibility has mainly applied quantitative methods to analyze the environmental dimension of sustainability. By drawing on the stakeholder theory approach (normative vs. instrumental) and through a qualitative narrative method based on the analysis of 41 open interviews, this study aims to evaluate which stakeholders are engaged in restaurant‐related CSR practices and the nature of the relationship that ties them together. The results show that although a normative approach is more common, both approaches coexist in many cases. The emergence of multisided collaboration and a double approach enables achieving sustainability issues outside a strictly instrumental logic. This study contributes to the scant literature on CSR in restaurants by analyzing a wider set of stakeholders engaged in sustainability practices and indicating which practices are common and why and how stakeholders are involved.

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The transition towards benefit corporations: What are the roles for stakeholders?

Cited by 5 publications

References 73 publications

The purpose of the company beyond its position in the market: The new agent of social development

The purpose of the company beyond its position in the market: The new agent of social development

Exploring drivers and factors of benefit impact reports quality: Retracing a stakeholder theory approach

Multisided collaboration and double stakeholder approach coexistence in restaurants: From Corporate Social Responsibility practices to partnerships for the goals

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