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Sustainable-oriented management come fattore di resilienza organizzativa. Un caso di studio

Author

Listed:
  • Nicoletta Fadda
  • Gianfranco Pischedda
  • Ludovico Marin?
  • katia Corsi

Abstract

The growing interest in sustainability affect firms and their business models. Sus-tainable business models define the way in which a firm creates shared value by promoting economic, social and environmental interests. The objective of this paper is to understand if sustainable business models - com-bined with a proper accounting system - are able to initiate effective reactions to shock moments. The authors carried out this study by analyzing Generale Conserve, particularly its brand ASdoMAR, a firm specializing in canned foods. This case study is interest-ing because Generale Conserve places particular attention on both environmental sustainability and social development. The authors derived data from semi-structured interviews in combination with documental analyses. Results highlight that being sustainable can foster the ability to react to shock moments by promot-ing organizational resilience. Results also aim to suggest an abstract framework whereby one can explore the relationship between the type of sustainable strategy, the accounting system adopted and organizational resilience.

Suggested Citation

  • Nicoletta Fadda & Gianfranco Pischedda & Ludovico Marin? & katia Corsi, 2021. "Sustainable-oriented management come fattore di resilienza organizzativa. Un caso di studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 39-60.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2021-002003
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    1. Armando Della Porta & Francesco De Luca & Chiara Aufiero, 2023. ""Radicare" la sostenibilit? nella strategia attraverso i sistemi di management control: un caso di studio relativo ad una Pmi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 43-68.
    2. Michele Galeotti & Rosa Lombardi & Paola Paoloni & Fabiana Roberto, 2022. "Big data and sustainability reports: The current approach to non-accounting data management," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2 Suppl.), pages 95-116.
    3. Riccardo Santoni, 2023. "Integrated Reporting come sistema manageriale per raggiungere obiettivi di sviluppo sostenibile: una verifica empirica," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(1), pages 43-68.
    4. Simona Alfiero & Laura Broccardo & Massimo Cane, 2023. "Sustainable Business Model and the Firm Age Variable Impact: Evidence from wine industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(3), pages 165-191.

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