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PurposeThe purpose of this paper is to provide a theoretically informed analysis of social and environmental reporting (SER) evolution, i.e. how and why the SER evolved over time in a cooperative bank in Italy.Design/methodology/approachThe paper is based on a qualitative fieldwork case study conducted from 2011 to 2015. Information and data were collected through several methods including: interviews with managers involved in the SER’s process; analysis of the SER-related documents; analysis of the website; and observations in the field. The analysis of the empirical evidence draws on the institutional logic (IL) perspective, which provides theoretical insights to interpret the role of the contrasting institutional forces in the evolution of SER.FindingsThe empirical analysis unveils three different stages in the evolution of SER: the “birth” whereby a new form of social reporting was initiated; the “development” through which SER was implemented to become a formal component of the organizational management; and the “de-structuring” when the SER was gradually de-composed. This gradual de-structuring, as well as the initiation and implementation processes, was influenced by different institutionally infused rationalities and logics. These institutionally infused rationalities and logics, along with the specific organizational and contextual events, provided the resources, and created the space and opportunity, for the SER-related changes to occur.Originality/valueThe analysis offers theoretical insights to understand “how” (i.e. processes) and “why” (i.e. the conditions under which) SER gradually evolved, i.e. emerged, was constructed and developed during the phases of implementation and post-implementation. Furthermore, it is shown that SER is multifunctional in nature and unveils how and why these multiple functions change over time. Finally, the analysis provides a theoretical contribution by illuminating the role that different and contrasting ILs play in driving the adoption of organizational practices.

PurposeThis paper examines “how” an organisation, over time, responded, and “what strategies” were mobilised, to conform to a specific audit society-inspired model introduced in Italy by the Decree 231 (D231). D231 requires implementing an internal control and audit model and performance accounting to oversee business activities and prevent misconduct.Design/methodology/approachA case study approach was adopted for in-depth analysis of the response strategies (i.e. avoidance and compromise) and related initiatives, which were mobilised in ITAGAS, a public organisation leader in the methane gas distribution sector in Italy. Participant observation, interviews and document analysis were the primary data sources. Theoretically, our analysis is informed by insights drawn from the institutional complexity perspective (Thornton et al., 2012; Pache and Santos, 2013a, b) and Oliver’s (1991) model concerning strategic responses to institutional pressures.FindingsAdopting D231 generated institutional complexity in our case organisation. The analysis highlights two phases: the voluntary and compulsory adoption of the D231 model. The voluntary adoption occurred via a compromising strategy that involved forms of “selective coupling” (Pache and Santos, 2013a), which allowed the organisation to strategically adopt only those structures/practices that were seen as appropriate and consistent with its organisational logics. The compulsory phase was characterised by broader adoption of the D231 model through symbolic conformity. The case organisation adopted “avoidance” strategies (Oliver, 1991) and “co-habiting means-ends” decoupling initiatives to protect the basic organisational coherence from the regulative prescriptions.Originality/valueThe paper presents original insights into how the D231 model, an example of an audit society-inspired model, unfolded over time in a specific organisation to achieve the desired change towards more responsible and accountable practices. Our analysis suggests the compulsory phase was less effective than when the model was voluntarily adopted. The paper also reveals that, in contrast to the voluntary phase, decoupling strategies were mobilised in the compulsory phase to reach an organisational equilibrium, which facilitated corporate survival; decoupling was the only effective solution to the imbalance generated by the compulsoriness of the D231 model.

PurposeThe purpose of this paper is to provide a theoretically informed analysis of a struggle for power over the regulation of corporate social responsibility (CSR) and social and environmental accounting and reporting (SEAR) within the European Union.Design/methodology/approachThe paper combines insights from institutional theory (Lawrence and Buchanan, 2017) with Vaara et al.’s (2006) and Vaara and Tienar’s (2008) discursive strategies approach in order to interrogate the dynamics of the institutional “arena” that emerged in 2001, following the European Commission’s publication of a Green Paper (GP) on CSR policy and reporting. Drawing on multiple sources of data (including newspaper coverage, semi-structured interviews and written submissions by companies and NGOs), the authors analyse the institutional political strategies employed by companies and NGOs – two of the key stakeholder groupings who sought to influence the dynamics and outcome of the European initiative.FindingsThe results show that the 2001 GP was a “triggering event” (Hoffman, 1999) that led to the formation of the institutional arena that centred on whether CSR policy and reporting should be voluntary or mandatory. The findings highlight how two separate, but related forms of power (systemic and episodic power) were exercised much more effectively by companies compared to NGOs. The analysis of the power initiatives and discursive strategies deployed in the arena provides a theoretically informed understanding of the ways in which companies acted in concert to reach their objective of maintaining CSR and SEAR as a voluntary activity.Originality/valueThe theoretical framework outlined in the paper highlights how the analysis of CSR and SEAR regulation can be enriched by examining the deployment of episodic and systemic power by relevant actors.

Object of the paper is the simulation of reinforced concrete bars behaviour, accounting for crack opening and concrete-rebar slippage. A macro beam element with a single uniform reinforcement is studied in details in the uniaxial case. Distinct constitutive hypotheses are formulated for the materials. The CEB-FIP Model Code 90 rules the behaviour of the materials interface that is assumed to be fully dissipative. Steel is supposed to behave elastoplastically with hardening. Crack opening in the concrete matrix is introduced by means of a strong discontinuity approach (SDA). All the relevant equations of the problem are variationally derived from a mixed energy functional. Two enhancements of the enriched kinematics, based on polynomial or exponential shape functions, respectively, are compared with the usual SDA enhancement. As an alternative approach, high-order interpolation of the displacement field based on B-splines, both for steel and concrete, is proposed. These functions appear to be adequate in reproducing rapidly varying fields, like the stress gradients occurring in the shear lag problem near the boundaries or where slips and/or cracks occur. Their use allow to use few macro-element instead of the very dense meshing required in those areas by the traditional FE interpolations.

Resonance frequencies of a masonry bell tower were estimated by means of ambient noise measurements and compared with those computed by using fixed base, Winkler, and FE numerical, including subsoil. Given the geological complexity that characterizes the subsurface of the analyzed area, despite the presence of massive volcanic outcrops near the bell tower, we carried out a geophysical characterization of the subsoil by using active and passive seismic surveys. These surveys have identified a soft substrate underneath the construction; for this reason, the dynamic identification of the tower was performed, including the interaction with the soil. The resonance frequencies of the masonry bell tower computed by the models are very similar to those obtained using ambient noise. Results suggest that building resonance frequencies, estimated by ambient noise surveys, can be used because of their reliability especially when quick analyses are required at historical buildings located in seismically active areas needing plan actions to reduce their vulnerability. Moreover, such analyses, being performed on samplings acquired within the structure, allow for estimating its dynamic response, taking into account the effect of subsurface characteristics as well.