Behavioural models of Italian “ethical certified entities”, a research study

Abstract

Entities operating with an environmental and/or social certification (ISO 14001, EMAS and SA8000) are growing continuously. Italian "multi-certified" entities show different CSR attitudes and behaviours.

This paper assess the significance and materiality of the relation between the existence of ethical and environmental management systems and features like size, economic performance, CSR attitudes and level of disclosure.

Trough a theoretical and empirical analysis the research defines and maps some behavioural model adopted by Italian "ethical multi-certified".