Autori: Giunta, Francesco , Bini, Laura , Bellucci, Marco
Titolo: Put Your Money where Your Mouth is: The Difference between Real Commitment to Sustainability and Mere Rhetoric
Periodico: Financial reporting
Anno: 2016 - Fascicolo: 2 - Pagina iniziale: 5 - Pagina finale: 31

Companies exhibit growing interest in sustainability rhetoric. Such an interest is alternatively justified by a company’s need to address legitimacy instances, rather than to satisfy stakeholders’ requests about its sustainability performance. Whatever the case, a main debated issue concerning sustainability rhetoric deals with the difficulties in understanding whether companies’ commitment towards sustainability is "real", or it only consists of "empty words" that hide opportunistic strategies. Our paper contributes to this debate, proposing a methodological approach, which is based on a company’s business model (BM) representation. We argue that the inclusion of adequate sustainability information in a company’s BM representation can testify to a real company’s engagement, as it illustrates how sustainability affects its value creation process. Compared to extant methodological proposals, mainly based on linguistic analyses, our approach does not require specific competences to be applied. Moreover, it saves user’s time, as it allows the assessment of entire company’s sustainability rhetoric through the analysis of the information reported in its BM.


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SICI: 2036-671X(2016)2<5:PYMWYM>2.0.ZU;2-U
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=58315&Tipo=Articolo PDF

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