The paper aims to analyse and discuss the evolution towards a sustainable business model and to focus on the motivations and the implications on the mission, the governance and the accountability of companies. Moreover, the theoretical framework of values-based, ethical and sustainable...

Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a liberal profession, is no exception. Starting from...

The purpose of this paper is to assess and integrate the application of the balance scorecard (BSC) logic into business networks identifying functions and use that such performance measuring tool may undertake for SME's collaborative development. Thus, the paper analyses a successful case study...

Benefit Corporations and B Corps represent alternative models of enterprise that bridge the for-profit and not-for-profit model (hybrid organizations). Italy is the first country outside the US to pass Benefit Corporation legislation and introduce the Società Benefit (Law No 208, 2015), namely...

The aim of the paper is to present and discuss, using a fieldwork approach, the pillars and the outcomes of sustainable business models in the tourism sector. After having traced the theoretical framework, which combines the literature strands of sustainable tourism and sustainable business...