Open AccessEnterprise’s Trust in Stakeholders: For a New Culture of Sustainability. Investigation on Companies Listed on the Italian Stock Exchange
Author(s) -
Katia Giusepponi,
AUTHOR_ID
Publication year - 2021
Publication title -
international scientific conference eraz. knowledge based sustainable development
Language(s) - English
Resource type - Conference proceedings
ISSN - 2683-5568
DOI - 10.31410/eraz.2021.153
Subject(s) - sustainability , sustainability reporting , business , stakeholder , corporate sustainability , concreteness , stakeholder engagement , premise , stock exchange , knowledge management , accounting , creating shared value , public relations , corporate social responsibility , computer science , sociology , political science , ecology , linguistics , philosophy , finance , anthropology , biology
The premise of this study is that the essence and concreteness of stakeholder engagement, within sustainability practices, derive from the trust attributed by the company to the value of stakeholder contribution in terms of ideas, points of view and evaluation. The significance of stakeholder engagement processes and results expressed by the company is therefore a signal of this trust, indicator which can be identified and appraised by studying the corporate sustainability reporting systems. The work highlights the findings of an investigation carried out in this field, with the focus on the sustainability reports of large Italian listed companies. Alongside relevant positive examples, some areas of resistance to fully inclusive approaches emerge. Elements of reflection arise from this, in the perspective of the evolution of the corporate culture in terms of integrated sustainability, and quality of business decisions.