The Italian and International economic science has long studied the structural and behavioral characteristics of the socially responsible. Within this field of research, this paper aims to analyze some of the most significant experiences related to the development of the concept of corporate social responsibility in the modern economy. First, we examined the experience, legalistic-style, to introduce into italian administrative liability, innovative institution with which the firm is liable for criminal conduct, conducted, in his interests, subject to internal organization, where it is demonstrated that the top management have not done all that was in the possibilities of avoiding them. Subsequently, the analysis focused on the experience of self regulatory nature consisting in transposition in Italian practice of financial statements, the recommendations made by the European Union for the preparation of social report. The two cases analyzed, despite their significant traits, seem to follow paths characterized by significant points of contact and appear to share the basic assumption that the socially responsible behavior is the culmination of a long and complex process whose success depends, in large part, the ability to involve top management, in ways and different forms, the main categories of stakeholders involved in corporate management.
RESPONSABILITA' AMMINISTRATIVA DELLE IMPRESE E BILANCIO SOCIALE: PROSPETTIVE ED ESPERIENZE ECONOMICO-AZIENDALI
LACCHINI, Marco;TREQUATTRINI, Raffaele
2004-01-01
Abstract
The Italian and International economic science has long studied the structural and behavioral characteristics of the socially responsible. Within this field of research, this paper aims to analyze some of the most significant experiences related to the development of the concept of corporate social responsibility in the modern economy. First, we examined the experience, legalistic-style, to introduce into italian administrative liability, innovative institution with which the firm is liable for criminal conduct, conducted, in his interests, subject to internal organization, where it is demonstrated that the top management have not done all that was in the possibilities of avoiding them. Subsequently, the analysis focused on the experience of self regulatory nature consisting in transposition in Italian practice of financial statements, the recommendations made by the European Union for the preparation of social report. The two cases analyzed, despite their significant traits, seem to follow paths characterized by significant points of contact and appear to share the basic assumption that the socially responsible behavior is the culmination of a long and complex process whose success depends, in large part, the ability to involve top management, in ways and different forms, the main categories of stakeholders involved in corporate management.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
