Researches and Instruments on Business Ethics and Social and Environmental Accounting

Coordinator: Michele Andreaus

This research group deals with issues relating to corporate social responsibility, business ethics and forms of accountability which are different from a traditional balance sheet. Some examples of these include a social-environmental or mission-oriented accounting system. The RIBES group collaborates at national and international level with universities and other research centres with which the sharing of ideas, projects and visiting researchers are common practice.The special interest areas of the RIBES group can be outlined as follows: - accounting practices for profit and non-profit organizations which are part of the field of studies involving social and environmental accounting; managerial practices used by business organizations to create social as well as economic value; the study of models to measure and account for economic-monetary performance in non-profit organizations, by utilizing multivariate statistical analysis tools.

The results of the research activities are published nationally and internationally in journals, books and book chapters and are available on the website


Michele Andreaus
Ericka Costa 
Caterina Pesci
Fabio Zona
Andrea Girardi
Ellenor Mc Manus

The Ribes group collaborates with research groups, universities and companies both nationally and internationally. The main national and international relations of the Ribes group are the following:

Universities and research center

  • CEGEA – Universitad Politecnica de Valencia (E)
  • Euricse (IT)
  • IESE Business School Barcellona (E)
  • St. Andrews University – Scotland (UK)
  • Università degli Studi di Parma (IT)
  • Università degli Studi di Udine (IT)
  • Universitad de Burgos (E)
  • Associazioni Scientifiche
  • AIDEA-Giovani
  • CSEAR – Centre for Social Enviromental Accounting Research
  • EBEN Europe


  • Associazione Artigiani della Provincia Autonoma di Trento
  • Banca Intesa San Paolo
  • Caritas Internationalis
  • Confcooperative
  • CSV – Centro Servizi Volontariato
  • Finreco – Finanziaria Regionale della Regione FVG
  • Riva Fiere Congressi
  • Trentino Sviluppo S.p.A.
  • Unicredit Banca