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Corporate social responsibility in Economia Aziendale scholars’ theories

Corporate social responsibility in Economia Aziendale scholars’ theories The purpose of this paper is to provide an analytical overview of the academic output of eminent Italian scholars in the period from the end of the Second World War to the 1970s on the subject of corporate social responsibility (CSR).Design/methodology/approachThrough the use of content analysis, possible logical and conceptual similarities between the theories of the scholars and present-day definition of CSR have been identified.FindingsConcepts as ethical values and stakeholders included in definition of CSR come from the thinking of the Italian Economia Aziendale scholars, so that it is possible to get pioneering aspects in the light of the international debate on CSR today.Originality/valueThe originality of this paper derives from the fact that the theme of CSR has rarely been examined from a historical point of view and that the development of the theme in Italy has rarely been examined through analysis of the ideas of the leading Italian Economia Aziendale Scholars. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Meditari Accountancy Research Emerald Publishing

Corporate social responsibility in Economia Aziendale scholars’ theories

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References (68)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2049-372X
DOI
10.1108/medar-03-2017-0124
Publisher site
See Article on Publisher Site

Abstract

The purpose of this paper is to provide an analytical overview of the academic output of eminent Italian scholars in the period from the end of the Second World War to the 1970s on the subject of corporate social responsibility (CSR).Design/methodology/approachThrough the use of content analysis, possible logical and conceptual similarities between the theories of the scholars and present-day definition of CSR have been identified.FindingsConcepts as ethical values and stakeholders included in definition of CSR come from the thinking of the Italian Economia Aziendale scholars, so that it is possible to get pioneering aspects in the light of the international debate on CSR today.Originality/valueThe originality of this paper derives from the fact that the theme of CSR has rarely been examined from a historical point of view and that the development of the theme in Italy has rarely been examined through analysis of the ideas of the leading Italian Economia Aziendale Scholars.

Journal

Meditari Accountancy ResearchEmerald Publishing

Published: Oct 31, 2018

Keywords: Stakeholders; Corporate social responsibility; Added value; Ethical value; Economia Aziendale; Italian scholars

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