Suchergebnisse

In the present competitive global environment, many drivers should motivate the growing attention paid to sustainable consumption in the luxury industry. From the demand side, in Western mature markets wealthy consumers show a growing awareness of environmental and social issues and, therefore, seek new forms of luxury which show respect for both natural resources and human beings, yet standing by traditional factors such as quality, rarity, creativity, originality and craftsmanship of goods. On the firm's side, sustainable consumption offers luxury firms a particularly suitable platform to enrich the value-set of products as brands identity and brand image. Starting from a review of the literature on the concept of sustainable consumption, the paper provides an analysis of the main drivers that are leading to the emergence of "sustainable luxury". The aim of the paper is to investigate the opportunity for the development of this new competitive paradigm within the Chinese luxury market, by analyzing the distinct feature of Chinese high-end demand. The paper also taking into account the growing role played by the Chinese central government in creating the conditions for sustainable consumption or "circular economy".

This book aims to develop the theme of non-financial reporting and the necessity of pursuing sustainable development with particular reference to Benefit Corporations and Certified B Corps. The research offers a systematic and exploratory analysis, with the goal of developing a conceptual framework for supporting companies in the achievement of sustainable governance in line with the United Nations' guidelines for sustainable development. The first chapter reviews the relevant literature and analyzes the concept of sustainable development, focusing on the United Nations' policies and SDGs. Chapter2 reviews the relevant literature on corporate social responsibility, describing its evolution from its birth during the Industrial Revolution through tothe present day. Chapter3 focuses on non-financial reporting and emphasizes the need to establish effective social communication with stakeholders that includes environmental, social, and governance (ESG) aspects. Chapter4 explores the value of Benefit Corporations and Certified B Corps, which are companies that have adopted an innovative business model that combines the need for both corporate social responsibility and profitability. Finally, the last chapter uses examples of Italian fashion B Corps to illustrate how such companies make decisions based on CSR.

AbstractThe aim of the paper is to present how the interaction between the micro behaviours of individual families and the collective macro behaviour of the city of Pavia produced a unique historical phenomenon that, on the one hand, has amazed Italy and the whole world for its striking number of towers and on the other represents a clear example of urban housing unsustainability in the Middle Ages. In the paper, using a simulation software, the micro and macro effects of the accumulation of towers in the city of Pavia are shown. The study of the behaviour of collectivities has been a very complex subject of analysis and for this reason, a fascinating and interesting one as well. To understand, explain and, to a certain extent, control collective phenomena, the Theory of Combinatory Systems was recently formalized. This theory describes, interprets and simulates the most relevant collective phenomena and their observable effects. With the aid of a simple probabilistic combinatory automaton, we have simulated the dynamics of the formation of the towered town of Pavia, Italy, which is unique in all the world, as can be observed in the historical descriptions or by a visit to this ancient Italian town.

In the world of organizations, firms, management and control, in general, a silent conceptual movement has been under way for less than 50 years now, beginning in 1967, when Arthur Koestler formally introduced the concepts of holon, holarchy (a hierarchical structure of holons) and holonic network (a reticular structure of holons). Thirty years later, Ken Wilber tried to generalize the holonic perspective. The new holonic perspective forces us to observe the surrounding universe (at a physical and biological level, and in the real or formal sense) by taking into account the whole/part (holarchies) and the before/after (holonic networks) relationships: any observable unit is at the same time a whole—composed of smaller parts—and part of a larger whole. In order to clarify the holonic vison and the ideas behind holons, holarchies and holonic networks, this study will examine some significant uses of these concepts and, in particular, the main sources of inspiration for those production systems referred to as the holonic manufacturing systems, comparing these to those defined as bionic and fractal manufacturing systems. Some forms of inter‐organizational networks, as well as holonic and virtual organizations, have also been considered. Copyright © 2017 John Wiley & Sons, Ltd.

The research aims to analyze the evolution of the concept of sustainable ecological development and the central rule of the government policy for the improvement of the quality of life. The paper, using the model of five capitals, explains how the sustainable ecological development can help to improve the quality of life of citizens. A minimum necessary condition for sustainable ecological development is the maintenance of the total natural capital stock at or above the current level. This work explores the link between natural capital and sustainability from a government policy perspective and it examines how sustainable ecological development must be integrated within public sector organization's planning. The research considers that the goal of sustainable ecological development is to use the natural resources wisely in the short-term so that these resources are available in the long-term. Ecological sustainability relies on the fact that humans can exhaust the natural resources, leaving nothing but polluted water and infertile soil for future generations. Ecological sustainability is the belief that all humans must use resources wisely and efficiently so that these resources never become exhausted or over polluted.

The paper aims to analyse the strong links between the company and the local community. We live a very fragile condition at both micro level and at macro level. The most solid organizations (companies, foundations, non profit) feel the uncertainty that oppresses visionary leaps and crushes the passions of employees. At macro level, national governments and supranational organizations don't show the capacity to react and to project in an adequate way to the complexity of the problems. The two aspects are usually treated individually by separate disciplines. We argue that separating points of view don't improve the skills of analysis and diagnosis, nor the strategic and political intervention. To understand the union between company and local communities we analyse two Italian companies, known for their responsible actions: Olivetti and Luxottica. The first belongs to our past: 1950s. For Adriano Olivetti, the company is a community of people pursuing a common good through combinations of labour and capital. The ethics of the common good has been directly involved in the economic governance of the company. The second is a current example of innovative governance based on the human aspects of organizational life and on the quality of relationships among people. Luxottica has developed as a subject in itself with humanity, a human community in the full meaning of the term. Both examples show that the stress of the economic performance is combined synergistically with the development of the local community; in this ago-antagonist relationship the aesthetic dimension plays a non-additional role.

"The pandemic has taught us all how important it can be to look after our physical and mental health, and how worthwhile it is to invest in taking care of ourselves. This short book illustrates the main trends that are modifying the fitness industry worldwide and highlights contemporary relevance to strategic change. It outlines what is currently happening within the promising fitness market and analyses the major emerging trends and the scientific data, referring to startups that could become very interesting market players in the years to come. Sustainability and technology will be the subject of in-depth analysis, as they represent the main drivers that will guide the sector in the future. The book considers also the most important aspect of sustainability related to the fitness industry and wellness more generally: the Silver Economy. The analysis is supported by an extensive data base involving the one hundred leading companies in the sector worldwide. The novelty of this research is to provide a document analysing the typical characteristics of this market, consumption dynamics, consumer triggers and underlying the socio-economic scenario. The treatment of key themes such as fitness-tech start-ups, sport strategic management and above all innovation and sustainability make the book unique and appealing to researchers, academics, students, and practitioners"

The aim of the paper is to analyze the role of companies as driver of sustainable development and respect for fundamental workers' rights. Trade policies and agreements can have wide-ranging effects on the economy, employment, labour standards, social cohesion, and the environment, including policy development and regulatory aspects. Nowadays the countries are closely tied to one another through trade and investment. This creates a common interest in a well-balanced world economy and properly functioning global system of trade. Thus, the EU wants to ensure that its trade actions are supportive of sustainable development within the EU, in the partner countries, and globally. The sustainability with its economic, social and environmental dimension in all relevant policies is a basic objective set out in the Treaty on the European Union, both as regards the EU's internal policies and external action. Respect for fundamental workers' rights and for environmental protection requirements should be ensured in a context of trade and economic expansion: the jobs created by open trade shall reflect international core labor standards and increased trade flows shall help the rapid spread of green goods, services and technologies around the world. The research presents three case studies on the CSR policy: Nike, Apple and Walmart. These multinationals have been involved in social and environment conflicts. The article researched how companies solved these conflicts and what changes they made in the sustainable policy in relation to those conflicts.

Purpose
Tax evasion and tax avoidance consistently strip national budgets of tremendous financial resources. Consequently, the discussion on tax fraud remains topical and a moving target subject matter. Various antecedents and moderators of tax fraud have been investigated over the years, yet the literature dedicated to the linkage between corporate social responsibility (CSR) and tax practices exhibited ambiguous results. In this respect, the purpose of this study is to present the results of an investigation into the nonfinancial factors affecting tax fraud and the moderating effect of CSR-related behaviors.

Design/methodology/approach
Structural equation modeling (SEM) was applied in a multivariate statistical analysis technique to analyze structural relationships. The measurement and structural models were evaluated using component-based partial least squares (PLS), a rigorous statistical instrument. The opportunity to use PLS-SEM is supported by the advancement of models comprising both reflective and formative constructs as in the present case.

Findings
Data collected from a sample of 290 respondents from Romania confirmed that social and ethical factors significantly impact tax fraud and CSR-related behaviors. In addition, the latter plays a moderating effect between nonfinancial factors and tax fraud.

Research limitations/implications
The research sample is country-centric (i.e. subjects come from Romania) while the questionnaire-based survey relies on self-reported measures.

Originality/value
The paper adds new evidence to the extant knowledge and points to theoretical and managerial implications.

AbstractThe aim of this study is to describe and analyse the relationship between the phenomenon of B Corp and M&A operations carried out by these companies. Italy is the second country at the international level and the first country at the European level to have been particularly active in this direction (Law n.208/2015). Therefore, a questionnaire was developed and sent to the certified Italian B Corps. The medium‐long‐term vision emerged in particular, and the values that guide these companies are ethics, sustainability and transparency. These are aspects that particularly characterise the ideals, identity and culture of B Corps, which are also involved in social and environmental issues. The research shows how corporate culture influences these companies from a merger and acquisition perspective. Cultural compatibility is important, as it allows the companies to operate according to common or similar visions regarding certain aspects that other companies probably find less important.

AbstractReligious tourism and pilgrimages increasingly contribute to developing the social and economic growth of local economies and communities over time. The aim of the present study is to analyse the role of religious touristic routes as sites of pilgrimages and an opportunity to drive a pathway for sustainable tourism development. The study relies on analysing qualitative and quantitative data, through a questionnaire distributed in late 2018; the questionnaire relates to pilgrimages concerning the Camino de Santiago de Compostela and Via Francigena as religious touristic destinations that contribute to the social and economic sustainability of local economies. Indeed, these pilgrimages strengthen the importance of building collaborative processes by enabling religious touristic destinations to open up to better managing and by driving sustainability‐oriented policies, thus enhancing social and economic growth within local communities.