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The Social and Inclusive Accounting Perspective of Economy of Communion: Firm Research Cases

Author

Listed:
  • Maria-Gabriella Baldarelli

    (University of Bologna)

  • Eleonora Cardillo

    (University of Catania)

Abstract

This chapter has the objective to answer to the research question: “What are the results deriving form the implementation of the specificities in EoC Firms starting from Stakeholder theory?” The research design is based on literature relative to the social and inclusive accounting perspective following Economy of Communion (EoC). The theoretical framework, that is implemented in this work, derives from the Stakeholder Theories and EoC in dialogue (Baldarelli & Rusconi, 2024). The empyrical analysis is based on two research cases, that are taking part of different sectors.

Suggested Citation

  • Maria-Gabriella Baldarelli & Eleonora Cardillo, 2026. "The Social and Inclusive Accounting Perspective of Economy of Communion: Firm Research Cases," CSR, Sustainability, Ethics & Governance,, Springer.
    • Handle: RePEc:spr:csrchp:978-3-032-09271-7_8
    DOI: 10.1007/978-3-032-09271-7_8
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