Strategic value creation in Italian companies: a comparative study of benefit and non-benefit corporations

Garofalo, Salvatore (A.A. 2024/2025) Strategic value creation in Italian companies: a comparative study of benefit and non-benefit corporations. Tesi di Laurea in Corporate strategy, Luiss Guido Carli, relatore Alessandro Zattoni, pp. 48. [Master's Degree Thesis]

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Abstract/Index

Benefit corporation. Definition and origins of benefit corporations. The impact of benefit corporation. Main differences between benefit corporations and certified B corps. Governance implications and mandatory roles (benefit impact manager). Theoretical framework and hypothesis. The stakeholder theory. The competitive advantage of the instrumental stakeholder theory. The varieties of stakeholder capitalism: contextualizing benefit corporations. Formulation of research hypotheses. Methodology. Data source and design overview. Operationalization of variables. Coarsened exact matching (CEM). Correlational and regression analysis. Median and IQR. Mann-Whitney U test. Effect size test: CLES and rrb. SB vs NB comparison: Mann-Whitney test, CLES and rrb.

References

Bibliografia: pp. 46-48.

Thesis Type: Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Master's Degree Programs > Master's Degree Program in Management, English language (LM-77)
Chair: Corporate strategy
Thesis Supervisor: Zattoni, Alessandro
Thesis Co-Supervisor: Arduino, Francesca Romana
Academic Year: 2024/2025
Session: Autumn
Deposited by: Alessandro Perfetti
Date Deposited: 03 Mar 2026 10:38
Last Modified: 03 Mar 2026 10:38
URI: https://tesi.luiss.it/id/eprint/45042

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