Abstract
Scopo. Questo studio mostra come il percorso CSR walking-to-talk sia in grado di supportare efficacemente le PMI nell'attuazione delle pratiche ambientali, sociali e di governance (ESG).
Progettazione/metodo/approccio. Gli autori hanno adottato un approccio basato su un caso di studio longitudinale e hanno condotto un'analisi di una PMI cooperativa vinicola italiana.
Risultati. Lo studio conferma come il percorso CSR walking-to-talk abbia consentito all'azienda selezionata di sfruttare efficacemente le iniziative in ambito ambientale, sociale e di governance. Questo studio suggerisce che a causa delle peculiarità delle PMI (ad esempio, la scarsità di risorse), l'implementazione delle pratiche ESG prima e l'investimento nella comunicazione esterna in epoca successiva può rappresentare una strategia efficace e sostenibile. In particolare, da questo studio emerge come la dimensione sociale e di governance rappresentino dei driver fondamentali nel supportare una PMI nel perseguire una strategica ESG sostenibile. Gli investimenti in iniziative ESG sono in grado di alimentare l'acquisizione e lo sviluppo di risorse tangibili e immateriali, come la fiducia dei membri, la continuità gestionale dei consigli di amministrazione, al fine di supportare l’azienda nel perseguire gli obiettivi desiderati.
Implicazioni Pratiche e Sociali. Questo studio può guidare aziende similari alla ricerca di legittimità attraverso l'adozione di pratiche ESG, sottolineando l'importanza del percorso "walking-to-talk".
Originalità dello studio. Questo studio esplora l'efficacia del percorso CSR "walking-to-talk" nell'implementazione delle pratiche ESG nelle PMI. In seguito alla recente diffusione delle pratiche ESG, questo contributo mira ad alimentare un nuovo filone di ricerca volto a comprendere meglio le dinamiche delle pratiche ESG nelle PMI.
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