Papers by Silvana Signori
Springer eBooks, Dec 31, 2022
Edward Elgar Publishing eBooks, Feb 23, 2023
American Anthropologist, 2015
In recent years the nonprofit sector, more than any other, has witnessed a proliferation of regul... more In recent years the nonprofit sector, more than any other, has witnessed a proliferation of regulatory requirements, guidelines and models of social and mission reporting. Seizing the opportunity offered by such a rich panorama, this paper aims to reflect on the concept of accountability for nonprofit organizations, with particular reference to the new scenarios and opportunities arising from the evolution of welfare systems. More specifically, we consider new forms of shared and participatory accountability as a possible way of moderating different interests, duties and responsibilities and as an introduction to a broader and more generally shared management of public utilities and, in particular, of social services.
I In nd da ag gi in ne e O Os ss se er rv va at to or ri io o C CO OR RE ES S i in n c co ol ll l... more I In nd da ag gi in ne e O Os ss se er rv va at to or ri io o C CO OR RE ES S i in n c co ol ll la ab bo or ra az zi io on ne e c co on n i il l T Ta av vo ol lo o N Na az zi io on na al le e R RE ES S
Impresa Progetto - Electronic Journal of Management, Dec 1, 2014
Shareholder activists engage with companies in order to influence behaviour and to foster social ... more Shareholder activists engage with companies in order to influence behaviour and to foster social responsibility (CSR). Although investor groups and regulators continue to see shareholder activism as key to building a healthy business system, research on the effectiveness of such activism to date is inconclusive. We may ask why practitioners continue to devote time and energy to activism if its results are uncertain, and suggest that the current answers to this question in the business literature are not convincing. We analyse the main lines of research on the effectiveness of shareholder activism to date, and suggest that one of the reasons for the mismatch between practitioner interest in activism and research results on its effectiveness is that researchers adopt an incomplete vision of what counts for success for shareholder activists, especially where sociallyresponsible investors are concerned. We propose that a virtue ethics perspective could provide a more complete picture of what is going on in the activist-business relationship.
The United Nations Research Institute for Social Development (UNRISD) is an autonomous research i... more The United Nations Research Institute for Social Development (UNRISD) is an autonomous research institute within the UN system that undertakes multidisciplinary research and policy analysis on the social dimensions of contemporary development issues. Through our work we aim to ensure that social equity, inclusion and justice are central to development thinking, policy and practice.
Issues in business ethics, 2017
The need to reconcile moral (or ethical) values and economic choices has given rise to a lengthy ... more The need to reconcile moral (or ethical) values and economic choices has given rise to a lengthy and interesting debate since ancient times. The initial statements and ensuing guidelines have led to a variety of very different behaviors. The financial field, in particular, has seen and continues to see the creation of many tools capable of reconciling economic values with moral ones: ethical investments being one of them. The correlation between these two aspects has interested many scholars, especially foreigners, belonging to different disciplines. Purely as an example, mention can be made in particular of psychologists and sociologists who have been concerned with investigating the motivations and behaviors, while philosophers and theologians have studied the moral foundations and economists and business researchers have verified the financial sustainability of socially responsible investing. However, little or no investigation has been carried out of the possible implications for companies. The complexity of the phenomenon, especially in the ways in which it has developed, has led researchers not to search for a theoretical model but, rather, to look for possible divergences and similarities in the different practices, often focalizing on specific and limited points of view. It is quite difficult to represent an overall picture of what can be considered an ethical investment and, therefore, an ethical investor. Moreover, the Italian market of socially responsible investments (in the modern sense of the term) is still relatively young and partially unexplored. The great potential that the sector has, both in quantitative and qualitative terms, makes it particularly interesting. This research aims to provide a systematic reference framework of what can be termed as ethical investor, and what the behaviors that distinguish it are, in order to verify the existence of possible connections with disciplines related to business economics (in particular with the Italian Economia Aziendale). The relevance of this study lies both in the systematization of previous fragmented analyses and in the new business administration approach. A study of “ethicality” and the performance of ethical funds traded in Italy enriches the theoretical examination.
Agriculture and Agricultural Science Procedia, 2016
Starting from the results of a research project on Solidarity Purchase Groups (Gruppi di Acquisto... more Starting from the results of a research project on Solidarity Purchase Groups (Gruppi di Acquisto Solidale-GAS) in Italy, the paper discusses how, within consumer groups, for the very reason of their horizontal organisation which encourages learning amongst peers, the conditions are created to overcome the so-called 'attitude-behaviour gap' in ethical consumption. The analysis shows how after joining a solidarity consumer group and experimenting this kind of shared economic practice, people not only change their consumption but they also feel more collaborative and trustful towards others, more interested in politics and have an increased sense of social effectiveness.
Studies in managerial and financial accounting, Dec 10, 2013
ABSTRACT The aim of this chapter is to determine the need for water management and accounting. Th... more ABSTRACT The aim of this chapter is to determine the need for water management and accounting. This chapter first gives an overview of water-related business risks and exposes the need for sound corporate water management and accounting; it then critically examines water-related issues from an accountability perspective. Furthermore, it gives an overview of Australian Standardised Water Accounting (SWA) and General Purpose Water Accounting (GPWA) as possible practices to strengthen water disclosure. The present study confirms the need for, and the importance of, transparent, high-quality, credible and comparable water disclosure. Water is considered a public good and involves a public interest and, consequently, public responsibility for its usage, management and protection. Following this line of reasoning, the chapter draws attention to the need for accountability to be ‘public’ or at least shared between crucial stakeholders (government – at national and international levels, water industries, communities, environmentalists, NGOs, etc.). Company efforts are commonly focused on internal and self-referred operations. The different and conflicting uses that may be made of water, and the fact that water is geographically and temporally sensitive, necessitate a search for more flexible and more extended forms of accountability. An implication of these findings is the need and opportunity to switch focus from a single/private perspective to a more general/public one, with benefits for all the stakeholders. This research enhances our understanding of water management and accounting and may serve as a sound base for future studies on this challenging topic.
Business Ethics: A European Review, Apr 1, 2009
In the past few years, investors from different European countries have become increasingly inter... more In the past few years, investors from different European countries have become increasingly interested in the new opportunities that socially responsible investing (SRI) can offer. Empirical research into this subject has often assumed as 'given' the meaning attributed to the terms 'ethical' or 'socially responsible', thus concentrating more on other elements (particularly financial performance). This paper, through the analysis of the characteristics of ethical funds traded in Italy, investigates the possible contents that the terms 'ethical' and/or 'socially responsible' can assume in practice, with particular attention to the underlying values and to how these values are integrated into the selection process. This analysis brings to light the impressive variety of ethical funds traded in Italy. In particular, it reveals the 'Italian model', whose distinguishing characteristics seem to be the following: recentness of issue, options for charitable donations, almost exclusive use of screening strategies, use of 'best in class' and 'minimum tolerance quota' indications, preference for ethical indices, application of commissions no higher than the national average, presence of ethical committees and the utilization of consulting or rating agencies.
ULB Institutional Repository, 2012
Impresa Progetto - Electronic Journal of Management, 2020
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Papers by Silvana Signori