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Verso la trasformazione sostenibile dell?azienda

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  • Luciano Olivotto

Abstract

The aim of this paper is to discuss some aspects related to the transition towards sustainability in organizations that are conscious of the cruciality of the complex link among economic, social, and environmental in their operations. Main considered issues are: i) the different concepts of sustainability and the difficulties, resistances and, sometimes, ambiguities, that organizations encounter when they shift their focus from a ?weak sustainability? to a ?strong sustainability?; ii) the notion of ?sustainable entrepreneurship?, its peculiarities, the variables that support its formation, the relevance in supporting the development of sustainability strategies and some managerial implications; iii) the influence that the debates on the Sustainable Development Goals (SDGs) and on the European Union taxonomy for sustainable activities have on the development of ?sustainable entrepreneurship? fostering the development of corporate business models consistent with an integrated economic, social, and environmental focus.

Suggested Citation

  • Luciano Olivotto, 2022. "Verso la trasformazione sostenibile dell?azienda," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(1), pages 17-30.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2022-001002
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    1. Jacob D Rendtorff, 2019. "Sustainable Development Goals and progressive business models for economic transformation," Local Economy, London South Bank University, vol. 34(6), pages 510-524, September.
    2. Pablo Muñoz & Boyd Cohen, 2018. "Sustainable Entrepreneurship Research: Taking Stock and looking ahead," Business Strategy and the Environment, Wiley Blackwell, vol. 27(3), pages 300-322, March.
    3. Maria Federica Izzo & Mirella Ciaburri & Riccardo Tiscini, 2020. "The Challenge of Sustainable Development Goal Reporting: The First Evidence from Italian Listed Companies," Sustainability, MDPI, vol. 12(8), pages 1-18, April.
    4. Stern, David I., 2004. "The Rise and Fall of the Environmental Kuznets Curve," World Development, Elsevier, vol. 32(8), pages 1419-1439, August.
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