Assistant Professor
Expertise
Biography
Giovanni-Battista Derchi, PhD, is Assistant Professor of Management Control at EHL. He obtained a PhD in Management from HEC Lausanne and a Degree in Business Administration from Bocconi University. Dr Derchi is a Scientific Advisor and member of the Scientific Committee of the International Academy of Sport Sciences and Technology (AISTS).
He is also visiting lecturer of advanced management accounting and strategic control at HEC Lausanne and SDA Bocconi School of Management. His research interests are in the field of performance evaluation, incentives and compensation systems, measurement and reporting of corporate social and environmental performance; planning and budgeting systems and risk management.
Education
Courses Taught
Teaching Location
Article
Corporate social responsibility performance, incentives, and learning effects
This paper examines the effectiveness of the use of executive compensation linked to Corporate Social Responsibility (CSR) goals across US firms. Empirical analysis of a cross-industry sample of 746 listed companies for the period 2002–2013 showed...
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Article
Three anchoring managerial mechanisms to embed sustainability in service organizations
The aim of this discussion paper is to address three major concerns in establishing sustainability in service organizations regarding the intersections among external reporting, internal governance, and business management and innovation. External...
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Article
Green incentives for environmental goals
This paper examines antecedents of firms’ use of green incentives. We analyse a cross-industry panel of 531 firms from the 2007–2013 Carbon Disclosure Project investor survey. In line with predictions from the management control literature, we find...
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Article
External complexity and the design of management control systems: a case study
Increasing complexity and dynamism in technologies and markets are putting new demands on management control systems beyond those that these systems traditionally address. This longitudinal case study traces the experience of a real estate fund...
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Inversini, A., & Derchi, G.B. (2024). Corporate social responsibility on social media: a scoping review of the literature. Journal of Information, Communication and Ethics in Society, 22(4), 434-452.
Dávila, A., Derchi, G. B., Oyon, D., & Schnegg, M. (2024). External complexity and the design of management control systems: a case study. Management Accounting Research, 63, 100875.
Derchi, G. B., Davila, A., & Oyon, D. (2023). Green incentives for environmental goals. Management Accounting Research, 59, 100830.
Martin-Rios, C., Poretti, C., & Derchi, G.-B. (2021). Three Anchoring Managerial Mechanisms to Embed Sustainability in Service Organizations. Sustainability, 14(1), 265.
Derchi, G., Zoni, L., & Dossi, A. (2021). Corporate Social Responsibility Performance, Incentives, and Learning Effects. Journal of Business Ethics, 173, 617-641.
Derchi, G.-B., Burkert, M., & Oyon, D. (2013). Environmental management accounting systems: a review of evidence and propositions for future research. Accounting and Control for Sustainability (Studies in Managerial and Financial Accounting), 26, 197-229.