Verso la trasformazione sostenibile dell?azienda

Luciano Olivotto

MANAGEMENT CONTROL, 2022, vol. 2022/1, issue 1, 17-30

Abstract: The aim of this paper is to discuss some aspects related to the transition towards sustainability in organizations that are conscious of the cruciality of the complex link among economic, social, and environmental in their operations. Main considered issues are: i) the different concepts of sustainability and the difficulties, resistances and, sometimes, ambiguities, that organizations encounter when they shift their focus from a ?weak sustainability? to a ?strong sustainability?; ii) the notion of ?sustainable entrepreneurship?, its peculiarities, the variables that support its formation, the relevance in supporting the development of sustainability strategies and some managerial implications; iii) the influence that the debates on the Sustainable Development Goals (SDGs) and on the European Union taxonomy for sustainable activities have on the development of ?sustainable entrepreneurship? fostering the development of corporate business models consistent with an integrated economic, social, and environmental focus.

Date: 2022
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