The purpose of this study is the genetic and evolutionary analysis of the company Birrificio Angelo Poretti – Carlsberg Italia within the brewery industry in Italy over the period 1877-1980. We adopted a longitudinal thematic analysis with the aim of understanding how the content of the documents changes according to the different institutional settings experienced by the company. After an in-depth analysis of the historical background of the company, this paper uses the institutional theory framework to emphasize the several institutional pressures and the major organizational changes that influenced management behavior in response to environmental opportunities and threats. The primary topic focused on the development of corporate reporting in relation to a company's growing commitment to sustainability and its corporate business strategy and policies. In this analysis, the paper also shows the entrepreneurial qualities of the company’s founder and his innovative role in adopting organizational practices
Doni, F., Frausin, A., Gasperini, A. (2016). Exploring sustainability practices and reporting in the brewery industry: The case of Birrificio Angelo Poretti-Carlsberg Italia (1877-1980). In L. D'Amico, R. Di Pietra, M. Sargiacomo (a cura di), Accounting and Food: Some Italian Experiences (Routledge New Works in Accounting History) (pp. 69-97). New York : Taylor and Francis Inc..
Exploring sustainability practices and reporting in the brewery industry: The case of Birrificio Angelo Poretti-Carlsberg Italia (1877-1980)
DONI, FEDERICA
Primo
;
2016
Abstract
The purpose of this study is the genetic and evolutionary analysis of the company Birrificio Angelo Poretti – Carlsberg Italia within the brewery industry in Italy over the period 1877-1980. We adopted a longitudinal thematic analysis with the aim of understanding how the content of the documents changes according to the different institutional settings experienced by the company. After an in-depth analysis of the historical background of the company, this paper uses the institutional theory framework to emphasize the several institutional pressures and the major organizational changes that influenced management behavior in response to environmental opportunities and threats. The primary topic focused on the development of corporate reporting in relation to a company's growing commitment to sustainability and its corporate business strategy and policies. In this analysis, the paper also shows the entrepreneurial qualities of the company’s founder and his innovative role in adopting organizational practicesI documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.