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The role of human sustainability in professional service firms. Evidence from Italy

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  • Maurizio Massaro
  • Carlo Bagnoli
  • Francesca Dal Mas

Abstract

Sustainability is a central topic for an increasing number of companies, as a part of their business strategies. Human sustainability, that is, preserving and improving the quality of human life, in other words, maintaining and advancing human capital, appears as one relevant issue in that context. Humans and human capital are the foremost resources for professional service firms. Their role in the international economic scenario will most likely depend on how they deal with human sustainability and the wellbeing of their people. In this perspective, the paper investigates the antecedents, and organisational implications, of human sustainability in such firms using a structural equation model (SEM) developed on 4,301 questionnaires filled by Italian Chartered Accountants. Findings shed new lights on some implications of human sustainability. Results show that human sustainability has a direct and significative impact on a firm's ability to innovate, fostering creativity and intellectual capital, thus being significant for corporate performance. As a practical implication, firms should accordingly shape their business strategies towards accounting for human sustainability aspects.

Suggested Citation

  • Maurizio Massaro & Carlo Bagnoli & Francesca Dal Mas, 2020. "The role of human sustainability in professional service firms. Evidence from Italy," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2668-2678, September.
    • Handle: RePEc:bla:bstrat:v:29:y:2020:i:6:p:2668-2678
    DOI: 10.1002/bse.2528
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    1. Barbosa, Anrafel de Souza & Crispim, Maria Cristina & da Silva, Luiz Bueno & da Silva, Jonhatan Magno Norte & Barbosa, Aglaucibelly Maciel & Correia, Lucas Miguel Alencar de Morais & Morioka, Sandra N, 2025. "Empirical analysis of workers' perceptions of ESG impacts on corporate sustainability performance: A methodological innovation combining the PLS-SEM, PROMETHEE-ROC and FIMIX-PLS methods," Technological Forecasting and Social Change, Elsevier, vol. 215(C).
    2. Jason Kobina Arku & Yunfei Shao & Shadrach Twumasi Ankrah, 2024. "Building a Hierarchical Enablers Framework for Service Business Model Innovation for Sustainable Performance: Evidence from Ghana’s Electricity Sector," Sustainability, MDPI, vol. 16(8), pages 1-23, April.
    3. Francesca Dal Mas & William Tucker & Maurizio Massaro & Carlo Bagnoli, 2022. "Corporate social responsibility in the retail business: A case study," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 223-232, January.
    4. Samantha Rae Powers & Michele W. Gazica & Karen K. Myers, 2022. "Emotional Communication and Human Sustainability in Professional Service Firms (PSFs)," Sustainability, MDPI, vol. 14(7), pages 1-15, March.
    5. Maurizio Massaro & Silvana Secinaro & Francesca Dal Mas & Valerio Brescia & Davide Calandra, 2021. "Industry 4.0 and circular economy: An exploratory analysis of academic and practitioners' perspectives," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 1213-1231, February.

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