From Weak to Strong CSR: The Contribution of New Categories in the Account(ing) Ability of EoC Industrial Parks

Abstract

The aim of this paper is to highlight some innovative dimensions of corporate social responsibility (CSR) that implicate the application of a charisma in the business context through the “pillars” of dialogue, trust, reciprocity and universal fraternity. These dimensions affect the mission, the governance and the accountability of the companies that are part of the Economy of Communion project (EoC). In particular, attention is paid to the EoC industrial parks that have become popular in the world and their characteristics will be compared to other types of business combinations, in which CSR plays a central role because of the goals that they have set themselves. Consequently, we will analyze the Italian EoC industrial pole based in Incisa Valdarno (Florence, Italy) focusing on the accountability approach here adopted by identifying the advantages and disadvantages of the combination of traditional accounting instruments with new tools that have yet to be designed to better express and communicate the innovative and creative business combinations.