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Article
Publication date: 18 February 2022

Melchior Gromis di Trana, Simona Fiandrino and Dorra Yahiaoui

The aim of this study is twofold. First, the research aims to identify Integrated Thinking (IT) stages of development. Second, the research aims to investigate how IT has reacted…

Abstract

Purpose

The aim of this study is twofold. First, the research aims to identify Integrated Thinking (IT) stages of development. Second, the research aims to investigate how IT has reacted to the COVID-19 pandemic by accelerating integrated corporate social responsibility (CSR) practises.

Design/methodology/approach

The study employs a case study on an Italian multi-utility company, Iren Group. The research method uses triangulated data collected from semi-structured interviews and archival materials and it analyses data with a top-down and bottom-up coding procedure. This allows us to inductively develop a model of IT stages of development and CSR strategic postures as response patterns to the COVID-19 pandemic.

Findings

The research identifies the developmental paths of IT initiation, IT reactiveness and IT implementation responding to changes and challenges in times of crisis. Furthermore, the research provides stimuli for recovery to overcome periods of crisis through three main CSR strategic postures: stakeholder engagement, flexible proactiveness and democratic durability.

Practical implications

The research suggests that managers can adopt stakeholder engagement, flexible proactiveness and democratic durability as CSR strategic postures in order to integrate CSR practises into the company's DNA and overcome periods of crisis.

Originality/value

This is among the first studies that analyses how IT acts during a crisis in the multi-utility sector. There are three main stages of development, i.e. IT initiation, IT reactiveness and IT implementation, which are characterised by stakeholder engagement, flexible proactiveness and democratic durability.

Details

Management Decision, vol. 60 no. 10
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 27 July 2020

Francesco Paolone, Alberto Sardi, Enrico Sorano and Alberto Ferraris

Organisations rarely adopted integrated processes for developing sustainability reports, although the literature and the business context recommend them for efficient reporting to…

Abstract

Purpose

Organisations rarely adopted integrated processes for developing sustainability reports, although the literature and the business context recommend them for efficient reporting to describe the economic, environmental and/or social impacts of organisational activities. Based on system dynamics, this paper aims to propose an integrated process for producing sustainability reports.

Design/methodology/approach

The authors conducted action research involving a multi-utility enterprise. This company offers a wide range of public services covering integrated water utilities, environmental hygiene service, transport and mobility and cemeterial management.

Findings

The main steps of a process for defining and representing integrated sustainability reports are described, giving a concrete practical example of how the procedure can be applied to a multi-utility company.

Originality/value

System dynamics used as the major contributor to developing integrated sustainability reports also takes into account the nonlinear behaviour of complex systems. Results and implications are assessed from an integrated thinking and reporting perspective.

Details

Meditari Accountancy Research, vol. 29 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 23 August 2011

Andrea Guerrini, Giulia Romano and Bettina Campedelli

The purpose of this paper is to carry out an analysis of Italian water utility companies to determine whether their performance was related to certain relevant variables that have…

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Abstract

Purpose

The purpose of this paper is to carry out an analysis of Italian water utility companies to determine whether their performance was related to certain relevant variables that have been broadly discussed in the existing literature. Among these are ownership structure, size and diversification. In addition, the paper considers another variable – the geographical location.

Design/methodology/approach

The paper reviewed the annual financial statements of 80 Italian water utility companies between 2004 and 2008. It also obtained data regarding tariffs, volumes supplied and population served from Conviri, the Italian national authority for water. Finally, the paper discusses the significant differences among clusters, using parametric statistic methods.

Findings

It was found that ownership structure, size, diversification and geographical location had an impact on the performance of water utility companies, although with different degrees of significance.

Research limitations/implications

Further studies are necessary in order to improve the way that performance of water utilities is assessed. First of all, it might be helpful to improve our data categories, adding financial data, tariffs, volumes supplied and population served for more than one year and obtaining segmental reports for multi‐utilities. In addition, it would be interesting to apply other methods, such as DEA analysis, to confirm our research findings.

Practical implications

For a local authority it is convenient to entrust water services to publicly owned companies because they apply lower tariffs and make higher investments pro capita on the pipe network. Moreover, since economies of scale and scope exist, a company's growth and diversification should be encouraged.

Social implications

In Italy the water industry is currently the focus of a vast political debate. As a matter of fact, a recent law (n. 133/2008 article 23‐bis modified in November 2009) encourages private administration of this industry. The results led to an improvement in the debate on the strategic choices and organizational structure of water utilities, giving helpful suggestions to policy makers and local authorities for developing future strategies.

Originality/value

The research findings improve the existing literature on performance assessment regarding water utilities, for the first time focusing on the Italian context, where companies with different features coexist: public and private utilities, small, medium and large companies as well as mono and multi‐utilities.

Details

International Journal of Public Sector Management, vol. 24 no. 6
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 1 March 2018

Shanshan Zhou, Massimo Battaglia and Marco Frey

Analyzing how and what the local multi-utility AIMAG learned through the 2012 Northern Italy earthquakes, the purpose of this paper is to “normalize” the organizational learning…

Abstract

Purpose

Analyzing how and what the local multi-utility AIMAG learned through the 2012 Northern Italy earthquakes, the purpose of this paper is to “normalize” the organizational learning (OL) triggered by disasters.

Design/methodology/approach

Seven managers who experienced the earthquakes were interviewed. The collected data are supplemented by archival materials. The analysis was conducted based on the 4I model (Crossan et al., 1999), using the qualitative data analysis tool “NVivo.”

Findings

The earthquakes audited AIMAG’s knowledge repositories, revealing its weakness and strength. When the earthquakes struck, individuals intuited the situations based on their previous experience, interpreting the need to respond to the interruptions and begin recovery immediately. The collective interpretation formed the basis for joint actions, which integrated the group learning at the organizational level. The effective cognition and behavior were instituted to the organization, and the new knowledge was absorbed into the organization’s knowledge repositories awaiting the next audit.

Originality/value

The concept of “learning through disasters” is advocated. By perceiving disasters as a series of interruptions that may have happened before and may re-occur, the learning is connected to organizations’ past and future through knowledge repositories. In addition, by analyzing data based on the multi-level OL model, the learning triggered by disasters was observed to occur throughout the organization at individual, group and organizational levels, in which routines played a critical linking role.

Details

Disaster Prevention and Management: An International Journal, vol. 27 no. 2
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 18 November 2013

Guendalina Capece, Francesca Di Pillo and Nathan Levialdi

In the last decade, the Italian natural gas market has undergone profound changes. The slow ongoing process of liberalization that began in 2000 has produced many changes in the…

Abstract

Purpose

In the last decade, the Italian natural gas market has undergone profound changes. The slow ongoing process of liberalization that began in 2000 has produced many changes in the industry as companies have had to react to the new regulatory framework. Many companies have sought agreements, alliances and mergers to consolidate their position in the market, other companies have sought to diversify their product range by becoming multi-utility companies, others, unable to react to the new competitive pressures, have gone bankrupt. The aim of the work is to analyse the performance of natural gas retail companies after the liberalization of the sector.

Design/methodology/approach

The authors carry out a financial statement analysis for indexes in order to evaluate business management in terms of the financial, profitability and liquidity aspects. The authors analysed a sample of 111 companies operating in Italy for a six-year period (2004-2009) following the full liberalization of the sector (January 1, 2003).

Findings

Results show that many of the firms in the sample are suffering from a reduction in profits and present serious financial weaknesses. In particular, the companies that perform the worst are the small, new entrants and those in the south of Italy. In regard to the new entrants it should be noted that although more than ten years have passed since the beginning of the liberalization process, entry barriers are still present. As regards the business diversification, the best financial and operating results are achieved by large firms, listed companies and those which grew mainly through M&As.

Research limitations/implications

Even though there are numerous theoretical and empirical studies on the effects of diversification strategies and M&As, very few researchers have analyzed these effects in the context of a liberalization process of an energy sector. Starting from this gap in the literature, the work aims to analyse the strategies implemented by the Italian companies in the natural gas retail segment.

Practical implications

The empirical findings will help the policy makers of Italy in understanding that more than ten years since the beginning of the natural gas market liberalization, entry barriers are still present. Although all consumers have been free to choose their supplier since 2003, the incumbent firms have maintained a dominant position in the market, thanks to a “weak” unbundling (often the incumbent retail operator belongs to the same group as the distribution network operator) and to the advantage in the supply phase by means of a long-term contract with a “take or pay” clause.

Originality/value

Italy has always been characterized by the centrality of natural gas in its energy basket and it is the third European country for annual consumption. Despite the importance of this energy source, no substantial work has been done in this regard with reference to Italy.

Article
Publication date: 3 September 2019

Massimo Battaglia, Shanshan Zhou and Marco Frey

The purpose of this paper is to deal with the link between identity and crisis deriving by natural disasters, exploring the function of the shared identity linking individuals…

Abstract

Purpose

The purpose of this paper is to deal with the link between identity and crisis deriving by natural disasters, exploring the function of the shared identity linking individuals, groups, organizations and its external networks. The shared identity is not static. It is a dynamic self-reflexive learning process and is reciprocal. The object of the research is a medium-sized multi-utility company, which experienced the 2012 earthquakes, and how responsibly and rapidly it responded and recovered in collaboration with its stakeholders in the local territory.

Design/methodology/approach

Semi-structured interviews were directed to both managers and to selected representatives of the “vertical external networks” of the company (local authorities, a consumer association and a trade association). The primary data were supplemented by archived materials for data triangulation.

Findings

The research highlights the importance of identity and relationship with local stakeholders and communities when facing the earthquakes. Believing themselves to be socially responsible, ethical and capable, employees were highly motivated and collaborative. Resuming normal services was AIMAG’s priority. The behavior of AIMAG, its employees and its local stakeholders were guided by a shared community identity. After the earthquakes, this shared community identity was strengthened, thus improving the community’s resilience.

Originality/value

The paper highlights the role of identity in linking both inside and outside an organization, in contributing greatly to joint decision making and action, and, finally, in increasing the awareness of the company leaders and staff regarding the importance of their actions for the whole local community. This research advocates the role of identity in disaster risk reduction.

Details

Journal of Organizational Change Management, vol. 32 no. 4
Type: Research Article
ISSN: 0953-4814

Keywords

Article
Publication date: 13 February 2024

Federico Lanzalonga, Roberto Marseglia, Alberto Irace and Paolo Pietro Biancone

Our study examines how artificial intelligence (AI) can enhance decision-making processes to promote circular economy practices within the utility sector.

Abstract

Purpose

Our study examines how artificial intelligence (AI) can enhance decision-making processes to promote circular economy practices within the utility sector.

Design/methodology/approach

A unique case study of Alia Servizi Ambientali Spa, an Italian multi-utility company using AI for waste management, is analyzed using the Gioia method and semi-structured interviews.

Findings

Our study discovers the proactive role of the user in waste management processes, the importance of economic incentives to increase the usefulness of the technology and the role of AI in waste management transformation processes (e.g. glass waste).

Originality/value

The present study enhances the circular economy model (transformation, distribution and recovery), uncovering AI’s role in waste management. Finally, we inspire managers with algorithms used for data-driven decisions.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 14 November 2016

Filippo Vitolla, Michele Rubino and Antonello Garzoni

The purpose of this paper is to understand what the determinants for integrated corporate social responsibility (CSR) are and how they lead to different means of integration.

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Abstract

Purpose

The purpose of this paper is to understand what the determinants for integrated corporate social responsibility (CSR) are and how they lead to different means of integration.

Design/methodology/approach

In this study, a research methodology based on the multiple case analysis was chosen. The selection of case studies was based on the combined application of literal and theoretical replication. Within the technique of theoretical replication, maximum variation and criterion methods were used. In order to increase the reliability of the results, a research protocol for data collection was defined by combining two different techniques: semi-structured interviews and content analysis of documents and websites.

Findings

The integration of CSR depends on three factors: the macro-environment, the competitive context and the management philosophy. In particular, management philosophy is the internal variable on which the type of strategic or operational integration depends.

Practical implications

The main managerial implications arising from the empirical analysis can be summarized as follows: first, external conditions influence the CSR management, but the company’s success is tied to the management philosophy; second, innovative business ideas are related to a proactive management approach to CSR; and third the consistency between the management philosophy and the means for managing CSR is fundamental to integrate CSR into strategic management.

Originality/value

The analysis allows to fill the literature gap related to the strategic integration of CSR (driving factors and means of integration).

Details

Journal of Management Development, vol. 35 no. 10
Type: Research Article
ISSN: 0262-1711

Keywords

Book part
Publication date: 12 February 2013

Luca Gnan, Alessandro Hinna, Fabio Monteduro and Danila Scarozza

Purpose – The chapter aims to analyse specific management tools which can be used to facilitate public governance practices, such as the process of stakeholder…

Abstract

Purpose – The chapter aims to analyse specific management tools which can be used to facilitate public governance practices, such as the process of stakeholder involvement.Methodology/approach – By means of both a theoretical discussion and an empirical research conducted on Italian local public utilities (LPUs), the chapter attempts to understand: (a) the degree of application of quality management, sustainability mechanisms and stakeholder's involvement; (b) the correlation between the application of these tools stakeholder involvement processes.Findings – Not all the tools imported from the private sector have the same ‘attitudes’ for stakeholder involvement evidencing a gap of Italian LPUs in quality management systems in ensuring that stakeholders and their contribution to product value is considered. These results give support to the necessity to move beyond New Public Management. Therefore, governance becomes a new process for developing and implementing public policies: this requires original mechanisms of coordination among institutional actors, public authorities and stakeholders.Research limitations/implications – This study gives rise to new research path in LPUs corporate governance research. Looking for the creation of a series of suppositions and considerations as to why LPUs actively venture into the practice of good corporate governance trough stakeholder involvement. Accordingly, it is necessary to invest in the debate on the tasks of the board of directors.Originality/value of paper – This study gives a new path of research, asking board of directors to move toward a stakeholder-conscious governance model, with broader input and ongoing engagement, as an important aspect for a better corporate governance in public administrations.

Details

Conceptualizing and Researching Governance in Public and Non-Profit Organizations
Type: Book
ISBN: 978-1-78190-657-6

Keywords

Open Access
Article
Publication date: 17 February 2022

Daniela Argento, Laura Broccardo and Elisa Truant

This paper aims to examine why the sustainability paradox exists and how it unfolds by focusing on intraorganizational dynamics. It explores how organizational actors perceive and…

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Abstract

Purpose

This paper aims to examine why the sustainability paradox exists and how it unfolds by focusing on intraorganizational dynamics. It explores how organizational actors perceive and make sense of sustainability and thereby contribute to the sustainability paradox.

Design/methodology/approach

In a case study on IREN, an Italian listed multi-utility with considerable engagements with sustainability, data collection through interviews, e-mails and document analysis revealed contradictions raised by directors and middle managers. Findings were analyzed by iterating with the literature used to frame this study, which combines organizational sensemaking, paradoxes and management control.

Findings

The sustainability paradox comprises various facets. Directors and middle managers interpret sustainability differently depending on their role within the organization and their perceptions of the concept itself. Different interpretations thus occur within and across organizational levels and functions, impacting how sustainability is implemented and monitored. The use of parallel management control systems (MCSs) reflects multiple and fragmented sensemaking, which explains the facets of the sustainability paradox.

Research limitations/implications

Although this work illuminates the role played by individuals at top- and middle-management organizational levels and MCSs in relation to the sustainability paradox, more research is needed on how individuals make sense of sustainability at the lowest organizational levels.

Practical implications

Organizations claiming commitment to sustainability must establish communication forms on the practicalities of sustainability throughout the organization to stimulate shared sensemaking and the design and use of inclusive MCSs.

Originality/value

This paper explains why and how organizations unconsciously enact various facets of the sustainability paradox.

Details

Meditari Accountancy Research, vol. 30 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

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