This book aims to develop the theme of non-financial reporting and the necessity of pursuing sustainable development with particular reference to Benefit Corporations and the B Corps. The research offers a systematic and exploratory analysis, with the goal of developing a conceptual framework for supporting companies in the achievement of sustainable governance in line with the United Nations’ guidelines for sustainable development. The first chapter reviews the relevant literature and analyzes the concept of sustainable development, focusing on the United Nations’ policies and SDGs. Chapter II reviews the relevant literature on corporate social responsibility, describing its evolution from its birth during the Industrial Revolution through the present day. Chapter III focuses on non-financial reporting and emphasizes the need to establish effective social communication with stakeholders that includes environmental, social, and governance (ESG) aspects. Chapter IV explores the value of Benefit Corporations and Certified B Corps, which are companies that have adopted an innovative business model that combines the need for both corporate social responsibility and profitability. Finally, the last chapter uses examples of B Corp Italian fashion companies to illustrate how such companies make decisions based on CSR.

Organizations, Strategic Risk Management and Resilience: The Impact of COVID-19 on Tourism aims to identify, analyse and underline the importance of having a conceptual framework designed to develop and improve the risk management and resilience for organizations, particularly during times of crisis. In the aftermath of COVID-19, it is of paramount importance to predict the trajectory of change in consumer behaviour to help managers identify the basis of a resilience strategy to ideally respond to the current situation. In particular, the book focuses on the analysis and description of the Italian tourism sector, giving a report on how the tourism sector reacted to COVID-19, underlining the importance to adopt a resilient approach relevant for evaluating the effective impact of the pandemic dynamics and to provide support tools for decision-makers to be prepared for the unexpected and to be able to follow a smart adaptation. The book shows the latest state of knowledge on the topic and will be of interest to students at an advanced level, academics and reflective practitioners in the fields of strategic and risk management and the business of tourism.

Performance Measurement in Non-Profit Organizations: The Road to Integrated Reporting addresses the issue of performance measurement in nonprofit companies with the aim of defining a system of useful measures to understand, manage, and improve the performance of such companies by employing systems theory to examine their conditions of existence and manifestations of life. From the proposed company model follows that the system of performance measures should make it possible to keep under control both the productive transformation, with the physical-technical efficiency indicators, and the economic transformation, with the economic efficiency indicators, and the financial transformation with the financial efficiency indicators, and finally the managerial transformation with the effectiveness indicators, taking into account the degree of satisfaction of the expectations of the main categories of company stakeholders. Readers will understand that economic analysis alone is not sufficient to assess the performance of such organizations, but it is necessary to unite it with the analysis of sustainability dimensions. It would therefore be appropriate to draw up an integrated report that combines the economic and financial dimensions with the pillars of sustainability, as in the case of companies in the second sector. There is a gap in the literature in this area that this book aims to fill, making it a valuable resource to researchers, academics, and advanced students interested in performance evaluation of NPOs.