THE ITALIAN REGULATION ABOUT ADMINISTRATIVE RESPONSIBILITY OF ORGANIZATIONS AS DECLINATION OF CORPORATE SOCIAL RESPONSIBILITY

Pietro Pavone (), Giuseppe Miceli () and Francesco Zappia ()
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Pietro Pavone: eCampus University, Italy
Giuseppe Miceli: Niccolò Cusano University, Italy
Francesco Zappia: eCampus University, Italy

Eurasian Journal of Business and Management, 2018, vol. 6, issue 2, 14-22

Abstract: In a complex system such as the one where the modern enterprise is frequently operating, the search for a balance among tools available at a managerial and organizational level can lead to new paths in order to create valuable assets for the whole stakeholder community. The organizational tools offered by the Italian legislator thanks to D.Lgs. no. 231/2001 are suitable to create the so called "shared value" which is indispensable to support and develop a robust Corporate Social Responsibility over time. The aim of present paper is to trace the theoretical foundations of corporate social responsibility and corporate governance then interpret these concepts within a Management, Organization and Control Model proposed by the above mentioned law. The main variables that affect the development of the cited Model are being analyzed and a correct classification is being suggested within an integrated control system.

Keywords: Corporate Social Responsibility; Administrative Responsibility; Corporate Governance; Control Environment Working Capital (search for similar items in EconPapers)
Date: 2018
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