Sustainable-oriented management come fattore di resilienza organizzativa. Un caso di studio

TIn the last years, the growing interest towards in sustainability has is affect-inged firms and their business models. Sustainable business models define the way in which a firm create shared value with stakeholders by promoting not only economicaleconomic aspects, but also social and environmental interests. Being sustainable means check management control system in order to , on the one hand, carry out sustainable strategies and , on the other, improve firm’s relationship whit social and environmental contexts.
Considering the environmental mutability in which the firms operate, due to social, economic, health and environmental crisis, the aim of this paper is to analyze the firm’s attitude to find best responses to negative variations from external environment (firms’ resilience) through both their sustainable busi-ness models and accounting systems. In other words, the purpose of this study is to understand if sustainable business models – combined with a proper ac-counting system – are able to foster effective reactions to shock moments.
This study is carried out by analyzing Generale Conserve, particularly its brand ASdoMAR, specialized in canned foods. This case study is interesting because Generale Conserve places particular attention on both environment sustainability and social development. Data is mainly derived from semi-structured interviewees in combination with documental analyses. R The re-sults highlight that being sustainable can foster ability to react to shock mo-ment, by promoting organizational resilience. R The results also aim to suggest an abstract framework able of exploring the relationship between the type of sustainable strategy, the accounting system adopted and organizational resili-ence