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Download 2052: scenari globali per i prossimi quarant’anni by Jorgen Randers, G. Bologna PDF

By Jorgen Randers, G. Bologna

1972: su incarico del membership di Roma, un gruppo di studiosi dell’MIT pubblica I Limiti dello sviluppo, che prefigura gli effetti della crescita della popolazione, dei consumi e dell’inquinamento su un pianeta fisicamente limitato. Dopo decenni di critiche feroci, ormai si ammette che le conclusioni di quello studio erano corrette.

2012: Jorgen Randers, uno dei coautori di I limiti dello sviluppo, fa il punto su quanto è successo e prova a delineare il futuro globale da qui al 2052. Vivremo sempre più nelle città, saremo più connessi e creativi, e dovremo trovare nuovi modi in line with gestire le tensioni dovute alle diseguaglianze crescenti. Probabilmente los angeles popolazione non crescerà quanto previsto, con una riduzione degli impatti sulla biosfera, ma le rinnovabili non riusciranno a rimpiazzare i combustibili fossili in pace consistent with eliminare del tutto l. a. possibilità di un riscaldamento climatico catastrofico... Nessun settore è escluso, e Randers ci mette a disposizione una guida in step with interpretare e gestire le turbolenze dei prossimi quarant’anni.

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On the one side, the criticism is a consequence of the theoretical problems with decision usefulness itself, because it lacks a theoretical backing; on the other side, it depends on the fact that the involvement in CSR disclosure could not be motivated mainly by the needs of the financial participants but from other nonfinancial motives of the corporations. In fact, apart from the pressures coming from the financial markets, and the willingness to be aligned with the requests of its own industry or with particular codes of conduct, other external drivers can impact on CSR disclosure.

The resulting causal map is a prerequisite and serves as a building block for the design of the organization’s Strategic Performance Measurement Systems (SPMS) for sustainability. Finally, Parisi’s study shows that the use of the ad hoc methodology of causal mapping can support the process of quantifying the financial returns related to CSR. Empirically, the research relies on qualitative, deductive research that was undertaken at a leading international pharmaceutical company, Novo Nordisk, in order to provide more robust findings than those provided by previous studies.

In fact, while research has generated a sizeable body of insights into sustainability reporting and disclosure practices, quite a little is known about the relationship between external sustainability reporting and internal managerial accounting and reporting. Even less is known about the integration of sustainability into management control and its uses for strategic management, although there is a wide recognition that sustainability managerial accounting can play a central role in supporting the implementation of the sustainability strategy, embedding sustainability into day-to-day operations and decision making, and developing relationships with internal stakeholders based on trust and legitimacy.

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