The Business Going Concern: Financial Return and Social Expectations

Francesco Manni, Alessio Faccia*

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingChapter

2 Citations (Scopus)


The present work aims to analyze the corporate social responsibility from a new perspective, observing the link between a progression of business and the distribution of risks between different expectations. The study of the relationships between uncertainty, risk and corporate persistence represents an opportunity to think about the rising concern of the companies, considering both the need for financial returns and human–environmental expectations. Starting from the study of economic–business culture, this paper deals with uncertainty and risk as distinct concepts, analyzing the meaning of “common risk”. Subsequently, the cornerstones of the economic order of the company are pointedly displayed, while also highlighting the relation to the request for sustainable human and environmental development. These areas of analysis are intertwined with the issues that arise from the practice of corporate social responsibility (CSR) and the search for coherent structured tools for fair disclosure. Social balance can be viewed as one of the principal mechanisms designed to improve the structured external information system. This is a formalized tool that is principally designed to focus our attention on the analysis concerning the production/distribution of value. These surveys allow finding the value system based on the ongoing progression of the company and, consequently, the distribution of risks between different expectations. The research was conducted by using an unstructured approach, classified as qualitative. The authors find out that the continued development of a business is undermined by the economic–financial sustainability of the human and environmental framework that characterize the production. The shortcomings of a big company turn into a crisis of a community and this calls into question the role that the Government intends to play in the human and environmental fields, also considering the constraints deriving from supranational agreements.

Original languageEnglish
Title of host publicationSustainable Development and Social Responsibility—Volume 1
Subtitle of host publicationProceedings of the 2nd American University in the Emirates International Research Conference, AUEIRC'18 – Dubai, UAE 2018
EditorsMiroslav Mateev, Jennifer Nightingale
Number of pages13
ISBN (Electronic)9783030329228
ISBN (Print)9783030329211, 9783030329242
Publication statusPublished - 13 Feb 2020
Event2nd American University in the Emirates International Research Conference - Dubai, United Arab Emirates
Duration: 13 Nov 201813 Nov 2018

Publication series

NameAdvances in Science, Technology and Innovation
ISSN (Print)2522-8714
ISSN (Electronic)2522-8722


Conference2nd American University in the Emirates International Research Conference
Abbreviated titleAUEIRC'18
Country/TerritoryUnited Arab Emirates

Bibliographical note

Publisher Copyright:
© 2020, Springer Nature Switzerland AG.


  • Corporate social responsibility
  • Financial return
  • Going concern
  • Risk and uncertainty
  • Social expectations

ASJC Scopus subject areas

  • Architecture
  • Renewable Energy, Sustainability and the Environment
  • Environmental Chemistry


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