Parthenope University of Naples
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Do banks speak the same ESG language? A text-based clustering approach
No full textESG disclosure is currently considered the primary tool for evaluating the coherence of banks’
choices with the principles of sustainable development. Nevertheless, a lack of uniformity
regarding which behaviors and actions to report and how still persists. Due to this gap, evaluations
of the same ESG disclosure tend to differ, making it challenging to make temporal and
spatial comparisons and understand the effectiveness of this disclosure.
The study evaluates the narrative uniformity of disclosure concerning ESG practices published
by leading Italian banks, specifically examining to what extent banks converge toward standard
reporting practices or exhibit firm-specific disclosure patterns. The aim is to assess the transparency,
comparability, and communicative value of reporting. To this purpose, we apply the
Cosine Similarity method,
The results confirm that banks do not follow an approach based on shared principles about
narrative practices. Four clusters were identified. Each reflects a distinct perception of regulatory
pressures, awareness of disclosure purposes, stakeholder expectations, and customer characteristics.
Robustness checks confirm the reliability of the results.
Considering these findings, the need to introduce more detailed standards about non-financial
reporting emerges. Banks must share and agree upon these standards to minimize the risk of
greenwashing and assign themselves an active role in sustainability paths by, in turn, requesting
ESG ratings from their customers
Innovative Teaching and New Educational Trajectories: From Methodological Change to Learning Success
No full textModel based combustion control optimization of compression ignition engine fuelled with Diesel/OMEx blends
No full textAssociation between cognitive functioning and microbiota-gut-brain axis mediators in a memory clinic population
No full textGeopolymer materials from wastes for sustainable building application: mineralogical and morphological characterization
No full textRed mud (RM) is the primary waste product generated through the Bayer from caustic digestion of bauxite and its disposal represents one of the biggest issues in the mining industry due to its hight alkalinity. New technologies are being developed for its treatment and reuse, according to circular economy and environmental protection.
The presence of aluminium and silicon oxides makes RM a suitable material for developing geopolymer formulations, in combination with commercial metakaolin (MK). In fact, geopolymers are usually obtained from aluminosilicate precursors by polycondensation in an alkaline environment using sodium silicate. In addition to activation in an alkaline environment, in recent years an acid-type activation has also been developed regarding the geopolymerization reaction using a phosphoric acid solution.
In this work, both basic- and acid- geopolymer were synthesized and characterized through different techniques. The obtained samples show excellent chemical and physical properties and high compressive strength, suggesting their application in the building sector
Exploring the use of a mixed AI and Embodiment Teaching approach to promote self-esteem in primary students
No full textDalla causa e dell'altruismo
No full textLo studio si adopera per dimostrare, “fonti alla mano”, che la
tesi della causa come funzione economico-individuale si basa
su una non corretta esegesi delle due principali teorie riferibi
li a Emilio Betti e Salvatore Pugliatti. Riportati i testi da cui
si evince che entrambi gli autori fondavano la loro dottrina
sulla individuazione degli interessi empirici e specifici della singola fattispecie
concreta e mai rispetto ad un astratto schema tipo, lo studio riparte dalle tesi
di Salvatore Pugliatti, sottolineando il primato del legislatore nella scelta degli
elementi descrittivi della fattispecie, sì che la causa possa estendersi sino ad in
cludere, nella descrizione, la valutazione economica delle prestazioni ed il loro
bilanciamento. In tale prospettiva ciò che l’interprete in realtà ricerca non è una
sfuggente “causa in concreto” bensì la norma che in concreto disciplina il ne
gozio, quello specifico negozio, così spostando l’attenzione sulla difficile (ri)
costruzione della norma partendo dalle molteplici disposizioni oggi parte del
nostro ordinamento. Il giudizio di meritevolezza diviene a sua volta un giudizio
sul procedimento di formazione dell’accordo, giudizio svolto a ritroso laddove
il contenuto del negozio sia valutato iniquo.
Il secondo breve capitolo è dedicato ad una rilettura delle patologie del negozio
sempre in funzione degli interessi da proteggere, anche laddove ciò possa con
traddire il dato testuale.
L’ultimo capitolo è dedicato alla donazione e costituisce un’applicazione delle
tesi contenute nel primo. In particolare l’interpretazione dell’art. 769 c.c. porta
l’Autore a collocare l’art. 809 c.c. nel ruolo di norma non già di rinvio ad altri
negozi che pur avendo una loro qualificazione in concreto funzionano quale
donazione, bensì nel ruolo di norma di risoluzione di conflitti tra altre norme,
tutte le volte che la fattispecie concreta possa qualificarsi sia come donazione ai
sensi del 769 c.c. sia quale altro negozio.The study aims to demonstrate, “sources in hand,” that the thesis of cause as an economic-individual function is based on an incorrect interpretation of the two main theories attributed to Emilio Betti and Salvatore Pugliatti. By citing the texts from which it is clear that both authors grounded their doctrine in the identification of empirical and specific interests of the individual concrete case—never in relation to an abstract typological scheme—the study revisits the theses of Salvatore Pugliatti, emphasizing the primacy of the legislator in selecting the descriptive elements of the case. This allows the concept of cause to extend to include, within its description, the economic evaluation of the performances and their balance.
From this perspective, what the interpreter actually seeks is not an elusive “cause in concreto,” but rather the norm that concretely governs the transaction—that specific transaction—thus shifting the focus to the complex (re)construction of the norm starting from the many provisions that today form part of our legal system. The judgment of merit thereby becomes a judgment on the process of forming the agreement, a retrospective judgment when the content of the transaction is deemed unfair.
The second brief chapter is devoted to a reinterpretation of the pathologies of the transaction, always in light of the interests to be protected, even when this may contradict the textual data.
The final chapter focuses on donation and constitutes an application of the theses presented in the first. In particular, the interpretation of Article 769 of the Civil Code leads the Author to place Article 809 of the Civil Code not as a referral norm to other transactions which, although having their own qualification, function concretely as donations, but rather as a norm for resolving conflicts between other norms—whenever the concrete case may be qualified both as a donation under Article 769 and as another type of transaction
Mixed Taguchi-Based Method for Probabilistic Short Circuit Analysis of Low-Voltage Distribution Systems with Photovoltaic Systems
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