Papers by Simone Toccafondi
Economia Aziendale Online, 2012
This present work is an exploratory analysis of governance models present in some large internati... more This present work is an exploratory analysis of governance models present in some large international groups. Such models are characterized by widespread distribution of decision-making and control, auditing and supervisory functions in company structure, which can be through stakeholder engagement in the management system. The analysis highlight both the structural limits of unitary and centralized governance models (with particular reference to the one-tier management board system) and the lack of involvement of representatives of stakeholders other than shareholders, which support the thesis for system of governance that is more flexible, multistakeholder, decentralized and permeating company structure. After bringing back the network governance system in the path opened by stakeholder-agency theory, and indicated its advantages and main weaknesses, it is presented a case study regarding the Spanish cooperative group Mondragón: a group organized into a self-govenrning network, co...
The paper investigates whether and to what extent European Community national legislators have de... more The paper investigates whether and to what extent European Community national legislators have decided to regulate accountability and transparency for financial and social reporting of social enterprises. The aim is to describe the basics of the outlined reporting systems, pointing out the common characteristics and finally suggesting a possible European reporting model. The social enterprise legal forms around Europe are analysed, focusing on specific reporting rules. Analysis subsequently attempts to highlight possible areas of overlap between the different models and to identify the properties of a supranational (European) reporting model, including financial, social and mission-related information.
MANAGEMENT CONTROL, 2014
Fascicolo 2, settembre 2010 Ente di afferenza: () Copyright c by Società editrice il Mulino, Bolo... more Fascicolo 2, settembre 2010 Ente di afferenza: () Copyright c by Società editrice il Mulino, Bologna. Tutti i diritti sono riservati. Per altre informazioni si veda Licenza d'uso L'articolo è messo a disposizione dell'utente in licenza per uso esclusivamente privato e personale, senza scopo di lucro e senza fini direttamente o indirettamente commerciali. Salvo quanto espressamente previsto dalla licenza d'uso Rivisteweb, è fatto divieto di riprodurre, trasmettere, distribuire o altrimenti utilizzare l'articolo, per qualsiasi scopo o fine. Tutti i diritti sono riservati. Patrimonio culturale e Fondazioni La rendicontazione degli interventi finanziati dalle Fondazioni bancarie nel settore "Arte, attività e beni culturali": gli indicatori di input e output di Roberta Sulli Sommario: 1. Premessa. -2. Ricognizione dell'attuale base informativa disponibile e verifica delle tipologie d'intervento prevalenti. -3. Ridefinizione del sistema di classificazione degli interventi. -4. Individuazione di una batteria di indicatori di input e output. During the period 2007-2009, the Association of Italian Foundations of Banking Origin and Savings Banks (ACRI) carried out a project to identify a new data system for the description of the interventions, concerning the sector "Art, performing arts and cultural heritage", that are financed or directly implemented by Foundations. In particular, it identified a series of numerical indicators: "input indicators", which measure human resources and working days employed, and "output indicators", useful to describe the quantity of goods/services produced and end results achieved.
Journal of Nonprofit & Public Sector Marketing, 2014
The accuracy of the Content should not be relied upon and should be independently verified with p... more The accuracy of the Content should not be relied upon and should be independently verified with primary sources of information. Taylor and Francis shall not be liable for any losses, actions, claims, proceedings, demands, costs, expenses, damages, and other liabilities whatsoever or howsoever caused arising directly or indirectly in connection with, in relation to or arising out of the use of the Content. This article may be used for research, teaching, and private study purposes. Any substantial or systematic reproduction, redistribution, reselling, loan, sub-licensing, systematic supply, or distribution in any form to anyone is expressly forbidden.
International Journal of Business Governance and Ethics, 2012
Abstract The main purpose of this exploratory analysis is to understand whether, based on evidenc... more Abstract The main purpose of this exploratory analysis is to understand whether, based on evidence gathered from international best practices selected among corporations which adopt the Global Reporting Initiative guidelines in sustainability reporting (SR), ...
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Papers by Simone Toccafondi