Pierre Baret is a Professor of Corporate Social Responsibility in Excelia Business School - La Rochelle, France. Lucrezia Songini is a Professor of Managerial Control Systems at the University of Eastern Piedmont Italy and Professor of Accounting and Control at Bocconi School of Management, Italy. Anna Pistoni is an Associate Professor of Managerial Control Systems at Insubria University, Varese and Adjunct Professor of Managerial Accounting at Bocconi School of Management, Italy.