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Article
Publication date: 13 April 2015

Lorenzo Massa, Federica Farneti and Beatrice Scappini

– The aim of this study is to shed light on the mechanisms involved in, and consequences of, developing a sustainability report in a small to medium enterprise.

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Abstract

Purpose

The aim of this study is to shed light on the mechanisms involved in, and consequences of, developing a sustainability report in a small to medium enterprise.

Design/methodology/approach

Action research is used to provide insights into the initial stages of the development of the sustainability report and its consequences. “Mike” is an Italian small organisation with a sustainability orientation selling products and services about wellness and health. It decided to develop a sustainability report in 2013.

Findings

The authors find that the organisation’s initial aim to report on its sustainability later extended beyond disclosure to using the information to enhance its sustainable development approach and awareness, consider long-term planning, support strategy-making based on the sustainable development concept and establish and enhance its reputation.

Research limitations/implications

This research is limited to the analysis of only one small Italian organisation and as such cannot claim generalisability of its findings.

Practical implications

The findings indicate that the sustainability initiative of this organisation, while originally focussed on reporting, evolved into strategy and planning. Managers in similar organisations may learn from this experience to focus on strategy-making and social and environmental value creation.

Originality/value

The study examines sustainability reporting in the previously overlooked area of small and medium enterprises.

Details

Meditari Accountancy Research, vol. 23 no. 1
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 5 September 2016

Clara Cicatiello, Beatrice De Rosa, Silvio Franco and Nicola Lacetera

The purpose of this paper is to explore the attitude of Italian consumers towards insect consumption. The use of insects as alternative protein source is claimed to be a solution…

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Abstract

Purpose

The purpose of this paper is to explore the attitude of Italian consumers towards insect consumption. The use of insects as alternative protein source is claimed to be a solution to the environmental concerns over the production of animal proteins and to food security issues. Studies conducted in other European countries report that consumers are quite resistant to the introduction of insect-based products in their diet, although those who are more concerned about environmental and health show some interest towards insect consumption.

Design/methodology/approach

The authors conducted a survey with a 14-item questionnaire on 201 consumers, selected with a systematic sampling within a shopping mall. The factors influencing respondents’ attitude towards insect consumption were studied by means of a logistic regression.

Findings

Results show that 31 per cent of respondents were willing to try insects as food, while 5 per cent had already tried. Familiarity with foreign food, higher education and gender (male) positively influenced consumer attitude to entomophagy. Instead, the fear of insects and the idea that the taste might be disgusting were the main barriers to the willingness to try entomophagy, although these issues were mainly raised by consumers who had no direct experience with insects eating.

Originality/value

The paper is a first attempt of exploring the topic of entomophagy in the Italian context. Most of the results were consistent with previous research carried out in other countries. However, some barriers to insect consumption seem to be stronger in Italy than elsewhere.

Details

British Food Journal, vol. 118 no. 9
Type: Research Article
ISSN: 0007-070X

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