Riccardo Torelli

Università Cattolica del Sacro Cuore | UNICATT · Department of Economic and Social Sciences

L'evoluzione delle dinamiche economiche, sociali e ambientali globali ha conferito una rilevanza crescente alla sostenibilità, specialmente in relazione alle attività imprenditoriali contemporanee. Oggi, l'integrazione di criteri ambientali, sociali e di governance (ESG) non è più una scelta facoltativa, ma rappresenta una necessità strategica per...

Ricercare efficacemente la qualità significa in primo luogo governare politicamente il processo di creazione degli standard e dei parametri senza lasciare questa delicata fase nelle mani (o nelle teste) di esperti e tecnici. L’economia aziendale con la sua visione sistemica, con la gerarchia dei fini che le è propria, con l’attenzione al contempera...

The study aims to investigate the role of corporate governance in driving effective human rights due diligence (HRDD) practises. The study tests the impact of corporate governance mechanisms on HRDD on an international sample of 509 listed companies operating in high‐risk sectors included in the Corporate Human Rights Benchmark. Our findings show t...

Diventare imprenditori non rappresenta solo una scelta professionale, ma anche una risposta ad un’esigenza interiore di autonomia e realizzazione personale che spinge la persona ad intraprendere un percorso non sempre facile. In questo contesto, la passione rappresenta un motore fondamentale dell’imprenditorialità, una forza invisibile che alimenta...

This study analyzed whether the audit committee moderates the relationship between gender diversity and environmental, social, and governance (ESG) disclosures among Chinese listed firms. Data on energy sector companies from 2012 to 2022 were taken from the Chinese Stock Market and Accounting Research database to test the moderation model. Gender d...

In the era of digital transformation, businesses must innovate and adapt to sustain a competitive edge. This dynamic environment compels a reevaluation of traditional management practices, highlighting the need for highly flexible systems. Flexibility, defined as the ability to adapt organizational resources, processes, and strategies in response t...

This study seeks to examine the interconnections and potential influencing factors between firms' sustainability initiatives and the pressures exerted by industry associations for sustainability reporting. Given the reluctance of many firms to disclose their sustainability efforts, particular attention is directed toward the Italian meat and cured...

In the field of Corporate Social Responsibility (CSR) today, Environmental, Social and Governance (ESG) factors play a fundamental and increasingly central role in the evaluation of corporate performance worldwide. The purpose of this paper is to investigate whether the recent phenomenon of ESG issues has given rise to a new form of greenwashing in...

This chapter proposes a discussion on the opportunities of performing a detailed analysis of the sustainability dimensions involved in companies’ managerial practices and reporting propensity. Taking the FAO’ SAFA framework as a reference, an analysis was performed on the specific context of the Italian agri-food chain of cured meat products. The s...

This edited volume provides an innovative perspective on the future of food systems. The contributors analyse relevant issues for a sustainable and responsible food consumption and cover fundamental steps for a broader approach to the sustainability of meat-based products. The book presents several issues and solutions to engage food firms in a mea...

The issue of diversity within the boards of directors (BoD) of companies is a key topic; however, it is still highly focused on gender diversity. In this study, several elements of BoD diversity are related to economic variables other than profitability, namely corporate growth, by analysing the fifth annual Financial Times (FT) 1000 ranking based...

This research aims to analyse the links and potential limiting and supporting factors between sustainability actions and sustainability reporting. Comparing companies involved in sustainability actions and those whose reporting practices lack a formal reporting system, this analysis focuses on Italian small and medium-sized enterprises (SMEs) in th...

Purpose This paper aims to understand how companies addressed and revisited their sustainable development goals (SDGs) engagement during COVID-19. Design/methodology/approach The study conducts semi-structured interviews with the sustainability managers of 16 Italian listed companies acting for the accomplishment of the SDGs. Then, the interviews’...

When terms such as sustainability, sustainable development, UN Agenda 2030 are mentioned, they refer to certain commitments by different categories of social actors (including companies), which should limit the negative impacts on the economy, people and the environment and create a certain social impact. In this regard, it is pointed out that the...

Purpose Amid the current global crisis, biodiversity remains a topic that is often relegated to a few disciplines. Many issues related to the relationship between organizations and the ecosystem remain unexplored. This study aims to fill this gap by examining the characteristics of the interrelationship between these two complex and dynamic systems...

Greenwashing is a misleading environmental communication practice used to create a positive image in the eyes of stakeholders when in fact the reality is not as positive as it seems. Greenwashing is a widespread phenomenon today, given the increasing importance given to issues of responsibility and sustainability. The need and demand for increasing...

The United Nations (UN) 2030 Agenda for Sustainable Development has considerable potential for achieving a more sustainable future. However, the concrete realisation of Sustainable Development Goals (SDGs) is impeded by how they are implemented by a diverse set of competent agents. This conceptual paper draws on social impact theory to investigate...

Il paradigma della sostenibilità ha assunto oggi un ruolo cruciale, in particolare per quanto concerne l’attività di impresa, sia con riguardo a scelte di pianificazione strategica, sia in relazione alla gestione operativa di attività e processi, sia in campo comunicativo e relazionale. Da un lato l’evolversi delle aspettative degli stakeholder e d...

Se partendo dal campo delle scienze sociali, oggi area di studi più che mai al centro delle riflessioni imposte dalle sempre più pressanti criticità che il tessuto sociale e gli individui in generale sono costretti ad affrontare, scendiamo attraverso una focalizzazione al, comunque, vasto campo delle scienze economiche abbiamo modo di comprendere c...

The aim of this research is to investigate the contribution of Giuseppe Verdi and Casa Ricordi in shaping the 19th century music culture industry by adopting a new perspective on accounting and history. In 19th century Italy, opera represented an important phenomenon, both artistically and socially, playing a fundamental role of intermediary betwee...

The aim of this research is to investigate the contribution of Giuseppe Verdi and Casa Ricordi in shaping the nineteenth-century music culture industry by adopting a new perspective on accounting and history. In nineteenth-century Italy, opera represented an important phenomenon, both artistically and socially, playing a fundamental role of interme...

Il capitolo intende analizzare l’influenza che il framework teorico- concettuale ed empirico adottato dalle Nazioni Unite (Agenda 2030) per il raggiungimento dei 17 obiettivi dello sviluppo sostenibile ha avuto e sta avendo sullo sviluppo delle pratiche di rendicontazione delle performance non finanziaria da parte delle imprese. Dopo aver introdott...

Using the signaling theory as a reference, this research conducts an in-depth analysis of the adoption of the benefit corporation model, a legal and governance framework introduced into Italian regulations in 2016 following legislation introduced by many US states between 2010 and 2013. Focusing on the experience of Italian benefit corporations, we...

Using the signaling theory as a reference, this research conducts an in-depth analysis of the adoption of the benefit corporation model, a legal and governance framework introduced into Italian regulations in 2016 following legislation introduced by many US states between 2010 and 2013. Focusing on the experience of Italian benefit corporations, we...

Through the lens of legitimacy theory and starting from Habermas’s communication theory the paper aims to extend and contribute to the research fields related to the quality of social and environmental disclosure and corporate legitimacy by focusing on firms’ environmental reporting credibility. The study proposes an operationalization of the corpo...

Through the lens of legitimacy theory and starting from Habermas’s communication theory the paper aims to extend and contribute to the research fields related to the quality of social and environmental disclosure and corporate legitimacy by focusing on firms’ environmental reporting credibility. The study proposes an operationalization of the corpo...

Il volume propone una panoramica sul tema della rendicontazione non finanziaria, collocandosi idealmente tra due importanti momenti di riflessione: quello innescato dalla Direttiva 2014/95/EU sulla Non Financial Disclosure e quello che segnerà i prossimi anni, non appena la nuova Direttiva sulla Corporate Sustainability Reporting sarà adottata. Il...

Corporate Social Responsibility Disclosure (CSRD) is crucial in providing transparent and reliable information. Company characteristics play a key role in CSRD, but legislation is important and positive in increasing the number of companies, which make complete and transparent sustainability disclosure and stimulating CSR initiatives. In 2016, for...

In recent decades, corporate communication has undergone significant changes in terms of channel, content and receivers. To be accountable, companies are called upon to satisfy a plurality of stakeholders who are increasingly interested in non-financial information. In addition, the type and scope of information can significantly influence the comp...

The relationship between biodiversity and ethics is complex and concern the broader environmental ethics. In the agricultural industry, these issues are fundamental and, in the context of agro-biodiversity, bread production activity plays a primary role. Artisanal bread and its derivatives represent basic food products and a short supply chain, wit...

Corporate Social Responsibility Disclosure (CSRD) is crucial in providing transparent and reliable information. Company characteristics play a key role in CSRD, but legislation is important and positive in increasing the number of companies, which make complete and transparent sustainability disclosure and stimulating CSR initiatives. In 2016, for...

The main goals of this paper are: (1) to analyse the concepts of sustainability, responsibility and ethics focusing on their links and differences, also to understand how companies move respectively in these field; (2) to understand how companies sometimes move away from the basic and deep meaning of these concepts, landing in a merely utilitarian...

The relationship between biodiversity and ethics is complex and concerns the broader environmental ethics. In the agricultural industry, these issues are fundamental and, in the context of agro-biodiversity, bread production activity plays a primary role. Artisanal bread and its derivatives represent basic food products and a short supply chain, wi...

In recent decades, corporate communication has undergone significant changes in terms of channel, content and receivers. To be accountable, companies are called upon to satisfy a plurality of stakeholders who are increasingly interested in non-financial information. In addition, the type and scope of information can significantly influence the comp...

The challenges of today's world have represented also for the corporate field an important incentive to reflect on their practices and especially on their impacts on the external environment, whether economic, social or environmental. In the light of the ever-increasing attention and demand for concrete actions by the different categories of stakeh...

In recent decades, corporate communication has undergone significant changes in terms of channel, content and receivers. To be accountable, companies are called upon to satisfy a plurality of stakeholders who are increasingly interested in non-financial information. In addition, the type and scope of information can significantly influence the comp...

Corporate Social Responsibility Disclosure (CSRD) is crucial in providing transparent and reliable information. Company characteristics play a key role in CSRD, but legislation is important and positive in increasing the number of companies, which make complete, and transparent sustainability disclosure and stimulating CSR initiatives. In 2016, for...

This work represents an evolution of a previous research already published in 2018 on Rivista Italiana di Ragioneria e di Economia Aziendale (TORELLI ET AL., 2018) and aims to investigate, under the lens of Stakeholder Theory and Instrumental Stakeholder Theory, the possible relationship between the application of materiality principle in non-finan...

Since the first Earth Day in the 1970s, corporate environmental performance has increased dramatically, and cases of greenwashing have increased sharply. The term greenwash refers to a variety of different misleading communications that aim to form overly positive beliefs among stakeholders about a company's environmental practices. The growing num...

Since the first Earth Day in the 1970s, corporate environmental performance has increased dramatically, and cases of greenwashing have increased sharply. The term greenwash refers to a variety of different misleading communications that aim to form overly positive beliefs among stakeholders about a company's environmental practices. The growing num...

Materiality is the driver through which companies can select issues to be included in non-financial reports favouring expectations of all the stakeholders. The aim of this research is to investigate, under the lens of Stakeholder Theory and Instrumental Stakeholder Theory, the possible relationship between the application of materiality principle i...

Materiality is the driver through which companies can select issues to be included in nonfinancial reports favouring the expectations of all stakeholders. The aim of this research is to investigate, under the lens of Stakeholder Theory and Instrumental Stakeholder Theory, the possible relationship between the application of the materiality principl...

Corporate Social Responsibility Disclosure (CSRD) is the process of communicating the social, ethical and environmental effects of organizations’ economic actions. It is a formal commitment to inform and involve stakeholders with an adequate flow of communication through suitable channels, focusing on relevant content. The aim is to study voluntary...

This study aims to enrich greenwashing literature by developing a theoretical framework that blends elements of legitimacy theory and signalling theory. The first objective of the research is to detect and analyse the main greenwashing levels from a business and managerial perspective. In particular, we aim to understand and describe how and what t...

Questo lavoro approfondisce le relazioni tra i due campi di studio dell’arte e della ragioneria che, apparentemente lontani tra loro, risultano avvinti da profondi ed intimi legami su piani differenti. Il legame tra arte e ragioneria può essere rintracciato sia a livello di origine, di natura, di fondamento tecnico, sia a livello di rapporto funzio...

Materiality is the driver through which companies can identify and select issues to be included in non-financial reports favouring expectations and needs of all the stakeholders. Considering issues that have emerged from recent studies at international level, the aims of this work are to investigate (a) the level of application of the materiality p...

Il volume, frutto del lavoro congiunto di alcuni studiosi dell’Università di Parma, propone riflessioni su un periodo della vita del Teatro Regio di Parma che si inserisce in un contesto ambientale caratterizzato da profonde trasformazioni politiche, sociali e culturali. L’indagine svolta, incentrata sull’economicità e sulla governance del Teatro,...