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ESG and Management Control Systems: A New Paradigm for Value Measurement
In recent years, escalating attention to environmental, social, and governance (ESG) issues, driven by heightened consumer awareness, regulatory pressures, and the imperative to meet investor expectations, has prompted companies to proactively reevaluate their approach to sustainability. However, fully integrating ESG practices into business strategies remains challenging due to political pushbacks ...
Digital Performance Management: New Tools, Old Challenges
Each new wave of digital technology typically triggers a torrent of hype, driven by inflated expectations about the innovation’s benefits. In response, scholars and managers often split into two camps: those who embrace change with little scrutiny, and those who adopt a more measured approach, emphasizing careful experimentation, practical application, and phased adoption (especially critical in ...
Beyond Performance Bureaucratization: A European Comparative Analysis
In recent years, planning and performance management in Italian public administration have shifted from procedural compliance toward results and public value. The Integrated Activity and Organization Plan (PIAO) is intended to foster integration and simplification, but also exposes the gap between formal reform and organizational change. Comparative European evidence shows that planning effectiveness ...