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Article
Publication date: 10 January 2023

Graziana Galeone, Grazia Onorato, Matilda Shini and Vittorio Dell’Atti

Sustainable development has become a strategic priority for companies. The purpose of this study is to explain what paths a company can take to reconfigure its business model and…

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Abstract

Purpose

Sustainable development has become a strategic priority for companies. The purpose of this study is to explain what paths a company can take to reconfigure its business model and corporate reporting tools in line with the United Nations’ Sustainable Development Goals (SDGs).

Design/methodology/approach

The research used a qualitative approach and drew on stakeholder and legitimacy theories to collect primary and secondary data through in-depth interviews, semi-structured questionnaires and observation of corporate documents.

Findings

Sustainability and climate change issues’ relevance in the business model and reporting requires improvement so that stakeholders can participate and become aware of the actions put in place to limit the climate challenge.

Research limitations/implications

The results of the case study cannot be subjected to statistical generalisation, as they focus on the Italian context and do not capture the regulatory divergence of different countries.

Practical implications

The results can help managers experiment with, orient, test and implement business model transformations to increase the level of sustainability within an organisation. In addition, disclosure of climate change risks and opportunities for the company and the resulting impacts, including financial impacts, is now recognised as a key urgency to support the achievement of the SDGs and the stakeholder decision-making process.

Originality/value

This study contributes to the literature by focusing on necessary developments for governance and strategy and on climate change disclosure to support investors’ and other stakeholders’ decision-making processes for corporate social responsibility.

Details

Accounting Research Journal, vol. 36 no. 1
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 6 June 2023

Francesco Badia, Graziana Galeone and Matilda Shini

This study aims to analyze the opportunities and potential of industrial tourism for the agri-food industry in the current post-pandemic scenario. Industrial tourism can favor…

335

Abstract

Purpose

This study aims to analyze the opportunities and potential of industrial tourism for the agri-food industry in the current post-pandemic scenario. Industrial tourism can favor appropriate behaviors by companies and tourists to address emerging challenges in the post-pandemic era, such as responsible production and consumption and the containment of waste production.

Design/methodology/approach

The adopted research method is a case study with exploratory purposes, applied to an industrial tourism experiment called “Make it in Puglia” (Apulia Region, Italy). The case study was based on participant observation and semi-structured interviews.

Findings

This study analyzes how industrial tourism in active agri-businesses allows local areas to be enhanced while simultaneously improving and strengthening sustainable strategies and choices for organizations and customers, especially in the changing context of the post-pandemic era.

Research limitations/implications

The country specificity of this project and the limited duration of the investigation in the post-pandemic period were the main limitations of this study.

Practical implications

Industrial tourism in the agri-food business can contribute to a sustainable strategy for destination management based on new elements of attractiveness. Moreover, industrial tourism represents an opportunity for agri-food businesses, through the promotion of “business tours,” to respond to requests for more sustainable practices, especially considering that food waste and resource use efficiency have become a topic of growing concern.

Originality/value

This paper is one of the first studies that considers industrial tourism as a strategy for achieving sustainable development goals (SDGs) in the agribusiness sector, as it analyzes industrial tourism as an instrument in the construction of a cohesive ecosystem where tourism, agri-food business and local communities together pursue preservation and safeguarding of the environment, heritage and territory.

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