The objective of this study is to bring to the attention of the commission a topic that has been strongly discussed in recent years in the economic sphere: corporate social responsibility and the preparation of the social report. From early preliminary studies emerged as this branch of the economy is constantly growing and evolving. Ever since the first business definitions, the enterprise is constituted for an economic purpose of achieving profit; but in the age we are living, experiencing competition among the companies seems to be ruthless in the eyes of consumers. It seems that in the future the company wants to return to work for collective well-being, because it is absolutely permissible to think that a company can also maximize profit by trying to offer to the public the maximum benefit. We are therefore in a situation where businesses have reached a certain maturity competing among themselves, and are increasingly warning how the key to obtaining a competitive advantage It can be distinguished from others by respecting the environment in which they operate, understood as natural and social topic. Based on this information I decided to answer a few questions within my thesis: social responsibility and the correct drafting of the social report can be used as a strategic tool to obtain significant competitive advantages towards competitors? To answer these questions, the thesis will cover the history of the formation of the most important strands of strategic thinking, social responsibility policies and social balance production. In addition, it will be carried out a comparative analysis of listed companies to observe the impact of CSR policies on performance and reputation. The analysis was carried out on a sample extracted from top100 companies that have the best reputations in the world according to the Reputation Institute. The companies were further subdivided according to sectoral and territorial criteria, subsequently identifying companies capable of communicating more effectively their CSR policies. Once obtained the sample was compared with the major competitors to see if part of their competitive advantage is given by CSR policies and drafting the social report.
L'obiettivo di questo studio è di affrontare un tema di cui si discute molto negli ultimi anni in ambito economico: la Responsabilità Sociale d'impresa e la redazione del Bilancio Sociale. Da primi studi preliminari è sorto come questo ramo dell'economia sia in costante crescita ed evoluzione. Inoltre la visione di molte realtà aziendali si sta spostando da quello che è sempre stato per lo più un impegno compilativo a uno strumento strategico per il raggiungimento di specifici obiettivi. Fin dalle prime definizioni d'impresa essa viene costituita per uno scopo economico di raggiungimento di profitto, ma nell'era in cui stiamo vivendo la concorrenza tra le società per conquistare porzioni di mercato sembra essere diventata spietata agli occhi degli stakeholders, sia a livello sociale che ambientale. Si è in una situazione dove hanno raggiunto una sorta di maturità competitiva, e assumono la consapevolezza che una possibile chiave per ottenere un vantaggio competitivo può essere distinguersi dalle altre società attraverso il rispetto dell'ambiente in cui operano, inteso come naturale e sociale. A questo proposito le domande sono le seguenti: esiste una correlazione tra l'ottenimento di un maggior vantaggio competitivo, migliori performance, maggiore reputazione e l'adozione di strategie basate sulla responsabilità sociale d'impresa? Il Bilancio sociale, come strumento di Corporate Social Responibility, offre informazioni utili a favorire la Reputation aziendale? Per rispondere a tali quesiti all'interno della tesi verrà ripercorsa la storia della formazione dei più importanti filoni di pensiero strategico, delle politiche di responsabilità sociale e produzione di bilancio sociale. Inoltre attraverso un'analisi comparativa delle società quotate maggiormente impegnate in quest’ambito si studierà l'impatto che le politiche di CSR hanno sulle performance e sulla reputazione. L'analisi è stata svolta su un campione estrapolato dalla top100 delle società che vantano la miglior reputazione nel mondo secondo il Reputation Institute. Quest'ultime sono state poi ulteriormente suddivise secondo criteri settoriali e territoriali, individuando in seguito le società in grado di comunicare in maniera più efficacie le loro politiche di CSR. Una volta ottenuto il campione è stato confrontato con i principali competitor, per comprendere se parte del loro vantaggio competitivo è dato da politiche di CSR e redazione del Bilancio Sociale.
La funzione strategica della Responsabilità Sociale d'impresa: un'analisi comparata nel contesto delle società Italiane.
MELIDORO, ANDREA
2016/2017
Abstract
The objective of this study is to bring to the attention of the commission a topic that has been strongly discussed in recent years in the economic sphere: corporate social responsibility and the preparation of the social report. From early preliminary studies emerged as this branch of the economy is constantly growing and evolving. Ever since the first business definitions, the enterprise is constituted for an economic purpose of achieving profit; but in the age we are living, experiencing competition among the companies seems to be ruthless in the eyes of consumers. It seems that in the future the company wants to return to work for collective well-being, because it is absolutely permissible to think that a company can also maximize profit by trying to offer to the public the maximum benefit. We are therefore in a situation where businesses have reached a certain maturity competing among themselves, and are increasingly warning how the key to obtaining a competitive advantage It can be distinguished from others by respecting the environment in which they operate, understood as natural and social topic. Based on this information I decided to answer a few questions within my thesis: social responsibility and the correct drafting of the social report can be used as a strategic tool to obtain significant competitive advantages towards competitors? To answer these questions, the thesis will cover the history of the formation of the most important strands of strategic thinking, social responsibility policies and social balance production. In addition, it will be carried out a comparative analysis of listed companies to observe the impact of CSR policies on performance and reputation. The analysis was carried out on a sample extracted from top100 companies that have the best reputations in the world according to the Reputation Institute. The companies were further subdivided according to sectoral and territorial criteria, subsequently identifying companies capable of communicating more effectively their CSR policies. Once obtained the sample was compared with the major competitors to see if part of their competitive advantage is given by CSR policies and drafting the social report.È consentito all'utente scaricare e condividere i documenti disponibili a testo pieno in UNITESI UNIPV nel rispetto della licenza Creative Commons del tipo CC BY NC ND.
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https://hdl.handle.net/20.500.14239/5229