Bottom-Up or Top-Down： Which Is the Best Approach to Improve CSR and Sustainability in Local Contexts？ Reflections From Italian Experiences.pdfVIP

JournalofModem AccountingandAuditing，ISSN 1548—6583 March2012，Vo1．8，No．3，381-400 … 塔 Bottom--UporTop--Down：WhichIstheBestApproachto ImproveCSRandSustainabilityinLocalContexts? ReflectionsFrom ItalianExperiences木 M araDelBaldo PaolaDemartini UniversityofUrbino C‘‘arloBo”，Italy UniversityofRomaTRE，Italy Thispaperreflectsonthethemeofsustainabilitynadterritorialsocialresponsibiliyt，which，inthiscontext，isdefined asapathwaypromotedbyapluraliyt ofpublicnadprivateactors，for-andnon-profit,whofindthatsocialcohesion andhterelationshipsthatraecultivatedintheplacefrom whichthesediverse p‘‘rotagonists”come，arethedriversin hteconstructionofsharedterritorialgovemance．Theefficacyofsuchprocessesinthelocalcontext(communal， provincial，andregiona1)ispredicatedonhtecultureandonhtevaluesthathtediverse，networkedstakeholders-actors accumulateintheirterritory(mesoleve1)．Indevelopingthishteme，thepaperisdividedintoseveralparts．Thefirst partdescribesthetheoreticalcontext，whichisillustratedbyanenumerationofexperiencesrealizedatthelocallevelin Italy．W ethenfocusouranalysisontheexperienceofterritorialgovemnacepromotedinhteMrachesRegion．This projectwasselectedasacasesutdy，becauseitisemblematicoftheItalina context；theterritoryischraacterizedbythe diffusepresenceofsmallbusinessesinthesocio—economicfabricandbytheproactiveroleofthelocalgovernment． Thecaseallowsustoevaluatethispaper’sfundamentalproposition，thatthepoliciesofhteEuropeanCommissiontEE】 andtheGovernmentofItaly ofrpromotingCorporateSocialResponsibilitynadsustainability arenotconcretely effectivewhentheyarenotfosteredbyregionalauthoritiestogetherwithlocalprivateactors．Furthermore，public