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Managing stakeholders' concerns in megaprojects with an inclusive and ethical vision is a current open challenge. To overcome company-centered stakeholder-management practices, an ecosystem view, (i.e., one based on the network of relationships among involved stakeholders), should be adopted by designing bottom-up participatory stakeholder mapping processes that include the stakeholders affected by the construction of a megaproject. This paper presents an analysis of the stakeholder ecosystem of a contested megaproject in Italy (the Turin–Lyon high-speed rail) aimed at identifying similarities and discrepancies in stakeholder identification and prioritization between the managers' perception and an ecosystem point of view. The study followed a mixed-method approach. By coding the self-declared statements from 21 interviews with middle and top managers of the organization in charge of the construction and visualizing the emerging network of actors through a social network analysis and the use of centrality degrees, the most relevant stakeholders are identified. Our findings reveal how the prioritization of stakeholders obtained through the centrality degrees significantly differs from what the managers declare in reference to the concept of salience, highlighting how a bottom-up stakeholder mapping process—by including the stakeholders themselves in the mapping process—should be designed and reiterated during the whole life of a megaproject in order to adopt an inclusive stakeholder management approach.

This book chapter critically examines the evolving role of accounting in evaluating the social impacts of megaprojects, an area of increasing significance due to the profound influence these large-scale undertakings have on communities and environments. Through a critical literature review, the chapter elucidates the complex interplay between accounting practices and the multifaceted social dimensions of megaprojects, which range from infrastructure development to large-scale energy transition. By categorising the existing literature into thematic areas, the chapter provides a structured analysis, highlighting the current state of research at the intersection of accounting and megaproject evaluation. It identifies key gaps in the literature, particularly the underexplored potential of social accounting tools and methodologies to offer nuanced insights into the social impacts of megaprojects. Moreover, it proposes a framework for future research that aims to bridge these gaps, offering a roadmap for social accounting scholars to contribute more significantly to assessing megaprojects’ social implications. This chapter ultimately serves as a call to action for accounting researchers to engage with the complex, yet crucial, domain of megaproject evaluation, advocating for a multidisciplinary approach that enhances the understanding and management of these projects’ social impacts.

The paper addresses an emerging question on social sustainability. Namely, some European systems, and recently European Union too, have focused their attention to the duty of a supply chain’s dominant undertaking regarding human rights of all workers involved in the manufacturing process, even those who are employees of other companies. From this perspective the essay argues that also a client of a megaproject - as any other companies that are in a leading position of its business - might has such a duty. After all, their implementation requires connected performances of several parties, whose content is influenced by the client, perhaps more than a company which is at the top of its line production. Protection of worker’s human rights is then a matter not entirely in the hands of contractors, because their choices are often affected by the will of the client. As a result, who commissions a megaproject has a duty of protection to human rights of all employees involved in the implementation, and in case of a violation that can be tied to its choice, it will have to answer, in similar terms as a dominant undertaking in a supply chain

Infrastructure plays a crucial role for the advancement of sustainable development. The concept of ‘sustainable infrastructure’ (SI) has been put forward by scholars and professionals, however further reflection is needed (Chan et al., 2022). By adopting a company-centric perspective, this chapter provides evidence on how the notion is conceived by ‘Big Players’ in the construction industry, by means of a content analysis of corporate reports. Findings suggest that SI is largely anchored to the early phases of projects lifecycle. ‘Green’ aspects of SI are commonly recognised – in line with a prevailing use of environmental assessment criteria – but the emphasis placed on other sustainability issues and the broadness of stakeholders addressed vary considerably across companies. This supports that SI is a still fragmented and lively concept.

Purpose: The purpose of this paper is to extend research on boundary making and breaking through alternative football clubs. These entities have borne out of the disappointment caused by the neoliberal turn of the football industry, which excluded traditional fans from being active actors and therefore call for study and generalization of specific forms of alternative accountability. Design/methodology/approach: The study looks at emerging trends in the accounting and sport literature by drawing on two concepts that emerged in critical scholarship: critical performativity and critical dialogical accountability, with the aim of better understanding how these elements are developed and shaped within an alternative form of football organization. The focus on Football Club United of Manchester drives the ethnographic approach with data collected via participant observation, field-notes, documental analysis and semi-structured interviews. Findings: The research shows that the pillars of the club's ethos, pushing its critical performative interventions toward setting new boundaries, are democratic governance and accountability, favoring participation and inclusion, and strictly linked to this, a responsibility to local communities. However, the study also highlights the difficulties of maintaining these boundaries when core values are threatened by degeneration. Originality/value: The study makes a novel contribution to the field of accounting and sport, showing how an alternative football club adopts inclusive accountability systems that go beyond mainstream neoliberal practices. Such an inclusive approach can stimulate critical performativity, moving away from means-end rationality.

This commentary presents reflections and insights about the role and the legitimacy of academics applying interventionist research to deal with wicked and complex societal problems. It discusses the ethical and moral dilemmas about the role and position of researchers when they are asked to observe, analyse and study conflictual social phenomena in which they are immersed. Starting from a research project in Italy on socio-economic impact evaluation of megaprojects, this commentary wants to bring to the academic community several open questions arising from issues that all of us scholars have to face. First, the applied case, i.e. the Turin-Lyon high-speed railway, and the challenge associated with the research project–developing a socio-economic impact protocol– are described. Second, the implications for researchers, and their legitimacy, are discussed. Third, the three pillars of the strategy adopted for this research intervention are detailed: interparadigmatic research, a critically performative aim, and a commitment to emancipation through a politics of small wins. Finally, in the conclusion, several questions about the boundaries of research, the risk of selfishness, or the quest for objectivity, are reported to open up the debate on the interventionist role of research, its risk and legitimacy, within wicked and conflicting social phenomena.

This study discusses the case of a 200 m2 container garden set up in a polluted and neglected area of the School of Management and Economics of the University of Turin. ‘L’Orto della SME’ is self-managed, and it has become a hub for a variety of stakeholders, within and outside the university. The project is part of the framework Proposal for Citizen Engagement, promoted by EIT Food Cross-KIC, which contributes to the New European Bauhaus (NEB). The paper looks at how such projects contribute to create social cohesion around sustainability issues of circularity and waste management. The case presents several autoethnographic elements, like tales and stakeholders’ voices, stemming from the direct involvement of the authors in developing the project. The article presents how a stakeholder network was created and how internal and external stakeholders were involved in co-creation activities, such as (multi-stakeholder) workshops and focus groups. Our findings show that NEB principles can be effectively applied to initiatives like the container garden to tackle issues of social inclusion, equality and sustainable production and consumption. This is further emphasized by the empowerment and agency gained by diverse stakeholders to approach sustainability matters.

Megaprojects are crucial to address the current challenges of climate change and sustainability. Despite the growing interest in Megaproject Social Responsibility, there is still a lack of accounting protocols, standards and frameworks so widespread to monitor the short, medium, and long-term impacts megaprojects may generate both on local territories and communities. This work presents an original geospatial accounting protocol for megaprojects to monitor and assess the generated impacts during all the life cycle phases, from the initial planning and design to the construction and use phase. The proposed protocol includes a three-step methodology - definition of relevant indicators and aspects, 2) identification of a counterfactual territory, and 3) comparison of trends - and six macro areas - from socio-economic impacts to cultural identity preservation or the governance of sustainability. The protocol has then been applied to a relevant highly contested megaproject, i.e., the Turin-Lyon high-speed railway in Italy, to highlight the pros, cons, and limitations of such protocol. This work represents a first development and test of a geospatial accounting application for megaprojects and it can support future policies and managerial decisions, as well as it represents a highly scalable and reproducible operationalization approach for Megaproject Social Responsibility.

Purpose – The paper presents the case of a small (about 200 m2) container garden created in a neglected space within the premises of the School Management and Economics of the University of Turin. The project is part of the framework ‘Proposal for Citizen Engagement’ of EIT Food Cross-KIC New European Bauhaus. ‘L’orto della SME’ is an example of ‘self-governance’ (Fournier, 2002), as well as a multi-stakeholder engagement hub for students, academics, local elderlies and professional gardeners to work together and share self-produced vegetables. This autoethnographic study aims to investigate how self-managed, recovered green spaces can lead to increasing social cohesion, sustainable production, and bottom-up community engagement. Design/methodology/approach – The research follows a qualitative methodology, presenting an exploratory case study, complemented by autoethnographic elements, stemming from the direct involvement of the authors in the project. Findings – Findings show that container gardens are rather inexpensive and instruments of social inclusion, equality and sustainable consumption to be scaled-up and applied to different contexts. Moreover, the exchange of good practices between different communities helps empowering the parties and creates an intergenerational knowledge flow. Sustainability therefore becomes key for redeveloping spaces. Originality/value – The study is one of the very first ones conducted on the New European Bauhaus and shows the value of European-funded cultural initiatives in regenerating neighbourhoods and promoting sustainable practices.

In 2015, the 17 Sustainable Development Goal (SDGs) were introduced by the United Nations. Among them, SDG 9 (Industry, innovation and infrastructure) refers to the notion of ‘resilient’ and ‘sustainable’ infrastructure to promote the transition towards sustainable industrialisation. The notion of ‘sustainable infrastructure’ has been subject of debate over time. The variety of definitions and assessment frameworks used to categorise sustainability components by academics and professional bodies, call for the need to further investigate and reflect on the concept. Hence, this exploratory study aims to provide first evidence on how the term is conceived and interpreted by companies. To this goal, a manual content analysis on non-financial disclosures published by the top-10 European construction companies, is conducted. Findings suggest that firms largely refer to SI in relation to the early phases of the project life-cycle, while neglecting the ultimate stage (i.e., dismantling). Furthermore, there is not a consensus towards a unifying representation of the components enclosed in the notion of SI, although all companies appear to agree with its ‘green’ attributes (e.g., energy intensity, emissions, materials). Consistently, a prevailing use of environmental assessment criteria is testified. The emphasis placed on other sustainability-related issues (i.e., social and economic) and the broadness of stakeholders’ interests addressed vary considerably across corporate reports, thus supporting that the concept of SI is still fragmented and in evolution.

Identifying a correct definition of business strategy is not an easy step. One of the most cited historical definitions is that of Ansoff on the basis of which strategic decisions are primarily connected to the external problems of the company (environment), rather than to internal ones and regard in parti-cular the choice of the range of goods that the firm will produce, and the markets where it will sell them. The rest of the chapter focuses on the following topics: Activities, resources, relationships– 1.3. Industry and market analysis – 1.4. Business stra-tegy and competitive performance. – 1.5. Business strategy and financial performance. – 1.6. Business strategy and sustainability performance. – 1.7. Competitive dynamics and strategic innovation.

Cet article vise à retracer, dans un premier temps, les caractéristiques de la ville moderne qui participent à la formation d’une communauté urbaine fondée sur la différence, que nous appellerons cosmopolite. Dans un second temps, l’analyse se concentrera sur les transformations de la ville contemporaine, qui semblent remettre en cause les possibilités de réalisation et d’existence des communautés urbaines ainsi conçues. Pour finir, nous proposerons quelques pistes de réflexion concernant le rapport entre les contextes urbains contemporains et les dynamiques communautaires mises en place dans le but de créer un espace-temps susceptible d’accueillir et représenter toutes et tous et de créer, en même temps, les conditions propices aux rencontres et aux relations entre les différents habitants de la ville.

The aim of this paper is to illuminate how a hybrid organisation tasked with developing the Turin-Lyon Highspeed Railway, TELT, has played a pivotal role in the government of a French-Italian collaborative megaproject. Using a Foucauldian approach, we undertook a longitudinal analysis of TELT to investigate the accounting and performance challenges faced as this hybrid organisation attempted to meet the diverse goals and values of multiple stakeholders. The technologies introduced new work planning techniques, excavating, building prototypes, estimating and certifying standard costs, and implementing time and space controls based on cost classifications. The idea behind all these measures was to normalise the risks associated with the megaproject, and thus zero any cost overruns during the project's lifecycle. TELT's ‘winning spirit’ succeeded in navigating a bi-national business value chain spanning governments, contractors, and sub-contracting companies. Different forms of reporting were used concurrently – some for financial disclosure, others for auditing to comply with national and European auditing regulations as enforced by the two governments. Non-financial information was also disclosed to diverse, and sometimes conflicting stakeholders, to increase social value and reduce information asymmetry. The study reveals how a wide range of experts intervened to solve problems at the meso-political and micro-organisational levels.

SDG 9 (on Industry, Innovation, and Infrastructure) calls for resilient infrastructures, leading to inclusive and sustainable industrialization. The recent literature on megaproject social responsibility (MSR) is in harmony with studies on SDGs’ interconnections. The great economic, political, and organizational complexity and magnitude of megaprojects require, on the one hand, very fine-tuning with all stakeholders involved from the very initial phases of the project; on the other hand, it appears clear that megaprojects striving for social, economic, and environmentally sustainable development, if well-executed, would likely connect with other SDGs, such as SDG 8 (on Decent Work and Economic Growth) and SDG 11 (on Sustainable Cities and Communities). These aspects assume even more relevance when neglected local communities perceive a megaproject as imposed on them and on their territory and are likely to develop manifestations as a consequence of the “Not in My Backyard” (NIMBY) phenomenon, which can lead to a megaproject to be halted, cancelled, or postponed.

This paper presents in detail a critical reflexive discourse on a transformative learning activity that engaged 140 students of the “Risk Management and Green Business Strategy” module at the University of Turin. During the course, students were asked to find, analyze, and propose a solution for a self-identified challenge working in close partnership with local urban companies on sustainability issues. Following a project-based learning approach, this paper compares two different group of students. The treatment group, i.e., the students following the ESD module, was then compared with a control group represented by the students from the traditional course of the previous year, in terms of their willingness to orient their future career on sustainability topics. Findings point out clear impacts on the study of sustainability-related disciplines (i.e., + 372% of thesis on sustainability) and on long-term career orientation of students on sustainability-oriented master and jobs.

This paper sheds light on the disclosure of Knowledge Transfer (KT) and how disclosure impacts and is impacted by the stakeholders of a public university and its anchored legitimacy. This is a qualitative case study that focuses on an Italian university. A mixed-method approach is adopted, triangulated from different sources. The methodologies used are drawn from active research and, in particular, our study relies on an interventionist approach. KT disclosure is found to be more efficacious than KT reports in anchoring the legitimacy of an institution in its territory. This shows that the nature of the knowledge influences the transfer process. Disclosure must be smoothly adapted to formal or informal KT. Research limitations/implications: in a single case study, our paper provides evidences for the implications of KT disclosure. This study shows the potentialities of disclosure for KT in terms of unlocking and offering new opportunities for relations between universities and territories. In an environment with few studies on the peculiar situation of a generalist university, the paper provides new insights into the importance of KT disclosure for strengthening links with the local community and enhancing legitimacy. This is essential for an anchored institution, and a novel concept of anchored legitimacy is presented.