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Found documents: 22
Magazine article (E&M - 2023/3) Balestra Anna, Caruso Raul

Sustainable Development: The Nudge of Benefit Corporations

The introduction of Benefit Corporations can represent a gentle push, or "nudge" in the transition process towards sustainable economic models. From this perspective, we will first analyze the concept of "nudge" made famous by Richard Thaler and then attempt to clarify the characteristics that make the introduction of the Benefit Corporation instrument a true nudge. Such an intervention represents ...

Magazine article (E&M - 2023/3)

Ecological Transition: Measuring the Impact on Balance Sheet Metrics

The climate transition entails some potential risks, especially for certain industrial sectors. Therefore, it is ne­cessary to estimate the impact of the transition concerning the probability of finan­cial default for various companies. Some balance sheet variables, which affect liquidity and financial position, can influence the economic and financial performance of a company, and therefore must ...