L’azienda sostenibile tra creazione di valore, relazioni e misurazione delle performance

This chapter examines the sustainable firm as a value-creating system grounded in long-term orientation, stakeholder relationships, and performance measures. Drawing on Gino Zappa’s conceptualisation of the firm as a dynamic and relational entity, it interprets sustainability as a major emerging trend in business administration that reshapes the firm’s main purpose by integrating economic, social, and environmental objectives. The chapter also discusses sustainability-oriented innovation, stakeholder engagement, and the need for multidimensional performance measurement to support shared value creation and accountability.