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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 ...
Beyond Practice Updates. Values and Principles Redefining Controlling
The Planning and Control (P&C) system is undergoing a moment of profound transformation. Throughout all of business history, in the face of external changes, the control function evolves when it becomes clear that existing practices are losing relevance. In other words, they can no longer direct managerial action – the perennial litmus test of the usefulness of the P&C system. To regain this relevance, ...
Navigating Long-Term Uncertainty in ESG Policy Implementation
The once unstoppable environmental, social, and governance (ESG) movement is gradually losing momentum. What seemed like a genuine "green tsunami" a few years ago now appears to be a wave destined to ebb, leaving behind an uncertain and fragmented landscape. The year 2025 began with mixed signals, revealing divergent orientations among policymakers, investors, and businesses. While integration of ...
Building the future with demography
Think future, build future. The strategies of companies, institutions, and corporations are based on approaches that project today onto tomorrow. Among these, one approach remains underutilized: the analysis of change through the lens of demography. Although demographic change may seem slow and almost imperceptible, this very phenomenon is one of the most powerful forces shaping our economic, social, ...
The Rising Adoption of GRI Standards. Enhancing Sustainability Across the Value Chain
The increasingly central concept of sustainability at the corporate level reflects a growing trend, as companies move toward adopting more informed, ethical business practices, as they integrate environmental, social and governance (ESG) criteria into corporate strategies and operations. Such an approach not only aims to ensure long-term profitability and success, but also contributes to achieving ...
Sustainability and Business Performance. Building Resilience with GRI Practices
Despite the growing attention of policymakers, companies, and society focused on the issues of resilience and sustainability, research on the synergies between these two concepts is still limited (Negri et al., 2021). Some studies suggest that sustainability can enhance corporate resilience by facilitating adaptation to changing circumstances, thereby reducing the negative impact of disruptions (Maleki ...
Responding to Shock Events. Time To Recovery, Indicators, and Strategic Approaches
CRED (Centre for Research on the Epidemiology of Disasters) is a research unit at the University of Leuven that has been studying international disasters and conflicts for more than 30 years, integrating research and training activities with relief, rehabilitation and development activities. Since 1988, CRED has been monitoring events and disasters by collecting and analyzing information published ...
Non-Financial Disclosure to Enhance Sustainable Practices
The attention to sustainability and the application of ESG criteria to the business model have by now become a necessary but not sufficient precondition for businesses. We are seeing a radical change in the view of these issues, thanks also to the attention of supranational organizations and public opinion being increasingly focused on businesses’ impact on society and the internal and external ...
From Recycling to Redesign: The Challenge of the Circular Economy
“Circular economy, Italy is the leader in the EU for waste recycling, beating out France, Germany, and Spain.” This was the headline in late spring of 2022 in a famous economic daily in our country, provoking an informational short-circuit that in my view is “dangerous,” because it contains two errors (to be marked with a red pencil, if not a blue one). The first error – the one most deeply-rooted ...
The Four Strategies to Promote Sustainable Practices
Without the full involvement of SMEs, the sustainable transition cannot take place. Starting from this fact, the second edition of the White paper “Fostering Sustainability in Small and Medium-sized Enterprises” produced by the SDA Bocconi Sustainability Lab and sponsored by Assicurazioni Generali, placed European SMEs even more at the center of the analysis, further investigating the evolution ...