1st Edition

The Impact of Organizations Measurement, Management and Corporate Reporting

    324 Pages 46 B/W Illustrations
    by Routledge

    The Impact of Organizations: Measurement, Management and Corporate Reporting contributes to the growing debate on the importance of measuring, managing, and reporting organizations’ impact in the interest of companies, stakeholders, and policymakers.

    Through theoretical analysis, data analysis, case studies, and collaboration with academics and practitioners in the field, this book offers a comprehensive view of the topics covered and is structured into three main parts: i) from sustainability to impact evaluation and management: a corporate perspective; ii) financial sector, sustainability integration and impact management; iii) impact management to innovate the public institutions. The topics covered in this book contribute to the existing debate on the need to provide companies with tools to measure and manage impact effectively and address the need from businesses and investors for a simplified corporate reporting landscape.

    As such, this book represents a useful guide for academics who are investigating this field, for companies and practitioners working on measuring, managing, and communicating impact, as well as students and graduates who would like to pursue a career in the field of sustainability and impact.

    Part I: From Sustainability to Impact Evaluation and Management: Corporate Perspectives 1. Sustainability performance and ESG factors: a new challenge for small and medium sized enterprises (SMEs) 2. The impact of corporate social responsibility on financial performance and firm value 3. Impact evaluation and sustainability reporting: a case study of an integrated framework 4. Accountability and third-party independent verification in impact investing: the case of BlueMark 5. Impact evaluation for public institution: the case of an Invitalia’s Incentive 6. Impact evaluation for an impact project: #Ricuciamo 7. What are the upcoming challenges in impact management? Part 2. Financial Sector, Sustainability Integration and Impact Management 8. Amendment of CSRD directive, NRRP, financial market and ESG parameters 9. Finance for impact: the new era of sustainable finance 10. ESG performance and impact measurement in the banking industry 11. Measuring, managing, and communicating impact: the case of ABN AMRO 12. Measuring and reporting organizations impact: the case of Capgemini’s impact methodology 13. Lessons on impact measurement from a Catholic church impact investor Part 3: Impact Management to Innovate the Public Institutions 14. Public-Private Partnerships (PPP) in the Italian Recovery and Resilience Plan (NRRP) 15. An impact finance instrument for Public-Private Partnerships: SIINC 16. Impact management for urban innovation: Arexpo for Milan innovation district project 


    Cristiano Busco, PhD is Professor of Accounting, Reporting and Sustainability at Luiss Business School and UCL School of Management. He is the scientific coordinator for Impact Management at the GIIM Observatory, Luiss University and Co-Chair of the Integrated Thinking and Strategy Group at IFRS Foundation. His research expertise is in integrated thinking and reporting, sustainability and organisations’ impact.

    Costanza Consolandi, PhD is Associate Professor of Corporate Finance at the University of Siena and a member of the GIIM Observatory at LUISS University. Her research focuses mainly on finance and sustainability, corporate governance and value creation in non-financial sector.

    Irma Malafronte, PhD is Senior Lecturer in Accounting and Finance at the University of Roehampton and a member of the GIIM Observatory at Luiss University. Her main research interests are in the field of corporate reporting, risk disclosure, integrated thinking and reporting, and impact reporting.

    Fabrizio Sammarco, PhD is a founder and CEO of Italiacamp. He is Adjunct Professor at Luiss University, Corporate Coordinator of the GIIM Observatory, and component of CLIO and CERIIS research centres of Luiss Business School. His expertise is in social innovation and impact management process.

    Elisabetta Scognamiglio, PhD coordinates the Impact Evaluation and Management team of Italiacamp and manages the GIIM Observatory which focuses on new models of impact management, impact strategy and impact evaluation. Her expertise is in impact evaluation and management process, sustainability and impact reporting and strategy.