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The Italian Regulation About Administrative Responsibility Of Organizations As Declination Of Corporate Social Responsibility

Author

Listed:
  • Pietro Pavone

    (eCampus University, Italy)

  • Giuseppe Miceli

    (Niccolò Cusano University, Italy)

  • Francesco Zappia

    (eCampus University, Italy)

Abstract

In a complex system such as the one where the modern enterprise is frequently operating, the search for a balance among tools available at a managerial and organizational level can lead to new paths in order to create valuable assets for the whole stakeholder community. The organizational tools offered by the Italian legislator thanks to D.Lgs. no. 231/2001 are suitable to create the so called "shared value" which is indispensable to support and develop a robust Corporate Social Responsibility over time. The aim of present paper is to trace the theoretical foundations of corporate social responsibility and corporate governance then interpret these concepts within a Management, Organization and Control Model proposed by the above mentioned law. The main variables that affect the development of the cited Model are being analyzed and a correct classification is being suggested within an integrated control system.

Suggested Citation

  • Pietro Pavone & Giuseppe Miceli & Francesco Zappia, 2018. "The Italian Regulation About Administrative Responsibility Of Organizations As Declination Of Corporate Social Responsibility," Eurasian Journal of Business and Management, Eurasian Publications, vol. 6(2), pages 14-22.
    • Handle: RePEc:ejn:ejbmjr:v:6:y:2018:i:2:p:14-22
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