@article{1469668,
      recid = {1469668},
      author = {Riccardini, Fabiola, and Biffignandi, Silvia, and Ashong,  Samuel Noi,},
      title = {Sustainable practices in Italian businesses :  environmental, social and economic aspects /},
      pages = {1 online resource (vii, 153 pages) :},
      abstract = {This SpringerBrief describes the development and use of a  synthetic indicator to assess different degrees of  sustainability adoption by economic sector and businesses  size. To make this analysis a theoretical framework which  involves variables common to alternative frameworks  (specifically ESG, GRI and Istat) is proposed. The  empirical analysis focuses on the environmental, social and  economic variables of the Italian businesses. In this  analysis, all three pillars of sustainability – economic,  environmental, and social – are considered. The work begins  with a review of business sustainability literature and a  look into institutional frameworks for the development and  measurement of the phenomena. Connections between  businesses and the SDGs are examined and comparison of the  classifications of sustainable activities defined by GRI  and ESG international standards is used to define a  framework to be adopted to analyse ISTAT Business Census.  Selected indicator variables are aggregated with a  synthetic indicator and the results are presented (this is  a new proposal of a synthetic indicator useful for the type  of data used and published by ISTAT – Italian National  Statistical Institute), discussing pros and cons of using  it. This study provides two important innovative  contributions. The first one is about how to approach the  theoretical framework of businesses sustainability at firms  aggregated level. The basic idea to work on a set of  variables common to different approaches is interesting  from the interpretative point of view. The second one, is  about the specific empirical analysis, i.e. the Italian  businesses sustainability situation. The investigation  based on this new theoretical classification/framework and  the new proposed indicator provides some interesting  substantive results. .},
      url = {http://library.usi.edu/record/1469668},
      doi = {https://doi.org/10.1007/978-3-031-28177-8},
}