1,720,970 research outputs found
Rendicontazione di sostenibilità e strutture organizzative nelle Università italiane: un’analisi esplorativa
No full textUniversities are increasingly called upon to adopt sustainable approaches and to incorporate sustainability principles and themes into their teaching, research, and third mission. As part of this shift, universities have started implementing sustainability-oriented initiatives, generating a growing need for transparent and systematic reporting of these efforts. However, sustainability reporting remains a voluntary and autonomous choice for the governance of each university, and there are currently no normatively mandatory guidelines, leading to diverse practices and challenges in sustainability reporting adoption.
Furthermore, in universities, the implementation of social and environmental responsibility initiatives and their reporting are influenced by factors such as governance commitment. In this regard, the creation of organisational structures dedicated to sustainability represents a tangible manifestation of governance’s commitment to these issues. This study investigates the sustainability reporting practices of Italian public universities. The research relies on data collection related to key characteristics of the universities, the presence of organisational structures dedicated to sustainability, and the content analysis of their sustainability reports. It specifically distinguishes three levels of analysis. The first level provides an overview of the diffusion and characteristics of sustainability reporting
practices. The second examines the type of information reported, and the third level correlates the content of sustainability reports with the presence of organisational structures dedicated to sustainability to assess the relationship between these structures and the depth of sustainability reporting. The results reveal a complex landscape, influenced by the size and geographical distribution of universities, as well as the lack of specific regulations on sustainability reporting, leading to significant differences in adopted reporting practices. In terms of content, sustainability reports of Italian universities provide extensive information on certain topics, particularly environmental performance and sustainability-oriented third mission activities, while other areas receive less coverage. This suggests that although Italian universities are increasingly committed to documenting their initiatives, there is room for improvement to achieve
more comprehensive and balanced reporting. Furthermore, the analysis highlights how different configurations of organisational structures dedicated to sustainability influence sustainability reporting. Most universities with established reporting practices have
centralised, permanent structures dedicated to sustainability and reporting, with top-level responsible figures. This suggests that, in these cases, sustainability is integrated into institutional strategy and organisational routines, making reporting a consolidated
practice. This research offers new insights into sustainability reporting practices in universities and the impact of institutional support on sustainability reporting, emphasising the critical role of organisational structures. It thus advances the understanding of
sustainability reporting in higher education, highlighting its implications for governance and accountability within academia
Le informazioni di sostenibilità nel bilancio secondo la Direttiva 2022/2464/UE e gli standard EFRAG
No full textAggiornamento e revisione del Commento all’art. 2598 cod.civ., sezz. I-XXII
No full textIl contributo commenta lo stato dell'arte, in dottrina e giurisprudenza, sugli atti di concorrenza sleale, analizzando compiutamente tutte le ipotesi formulate dalla norma codicistica, nel quadro altresì del riferimento fornito dalle norme che concernono la tutela dei segni distintivi e dei diritti di brevetto
Aggiornamento e revisione del Commento agli artt. 52, 56, 64, 67-69 CBE
No full textIl contributo commenta lo stato dell'arte, in dottrina e giurisprudenza, sulla brevettabilità delle invenzioni, sull'attività inventiva e sui diritti conferiti dal brevetto europeo nel quadro della convenzione sul brevetto europe
Le informazioni relative alla sostenibilità nel bilancio di esercizio delle imprese in ambito internazionale: IFRS Sustainability Disclosure Standards
No full textThe business model for small and medium-sized enterprises – a systematic literature review
No full textAcademic literature recognises the strategic importance of the
business model (BM) for a firm’s performance. However, only recently, the
BM of small and medium-sized enterprises (SMEs) has aroused growing
interest in academic research, though a systematic literature review on it is still
lacking. This paper fills a gap of the literature proposing a systematic and
comprehensive examination of SME’s BM and identify potential avenues for
future research. Moreover, this study integrates all the aspects of SMEs’ BM
coherently in a designed conceptual framework. It links them to BM’s topics
and assists practitioners in assessing and defining the SMEs’ B
Integrating the Business Model Puzzle: A systematic Literature Review
Full text linkThe business model is a fashionable theme, but there is much confusion on its meaning and features. This paper provides a systematic literature review of the business model in Strategy and General Management fields, analysing 282 articles and 11 correlated books. We propose a conceptual framework in order to organise the review according to two areas of interest: the ontological aspects (i.e., origins, definitions, components and taxonomies of the business model; the relationship between the business model and strategy); and the evolutionary aspects (i.e., the business model innovation; the open business model; and the sustainable business model). Results suggest that, despite high academic interest, an agreed conceptualisation of the business model is still lacking. Hence, this study aims to uncover, classify and integrate the main units of analysis on business model research, while also identifying future directions and perspectives
The Competitiveness of Firms through the Sustainable Business Model: A Decade of Research
No full textThe theme of the Sustainable Business Model has received increasing attention in recent years, spanning many areas of interest. Several initiatives promoted by the European Union emphasize the role of sustainability in industrial development, with the aim of driving firms to pursue global competition. In this context, it is interesting to step back and reflect on the topics studied regarding Sustainable Business Models, as well as the theories used - or even developed - and methods applied in the academic literature. The purpose of this paper is to provide a survey of the literature on the Sustainable Business Model to identify in which way it influences the competitiveness of firms. The review is based on a systematic query of journal articles and reviews included in Scopus and the Web of Science. The results are organized into the three components: extant frameworks referenced, research methods adopted, and findings. The findings are categorized according to the following areas of interest: Components, Frameworks, Implementation, Performance, and Drivers & Barriers. Additionally, this paper provides a discussion on the role of the European Union initiatives (based on Corporate Social Responsibility and the Circular Economy) as a regulatory driver to integrate sustainability into the Business Model of firms
Social Media for Engaging and Educating: From Universities’ Sustainability Reporting to Dialogic Communication
Full text linkTraditionally, universities are committed to the missions of conducting research and teaching. Recently, they were also called to contribute to supporting sustainable development in society. Many universities worldwide have experienced sustainability and social reporting practices to demonstrate their commitment to sustainability. However, while sustainability reporting represents the primary means to communicate this commitment externally, research has barely unveiled how universities use other communication technologies, such as social media. This study investigates how universities use social media to engage their stakeholders in their sustainability initiatives and how this is associated with their sustainability reporting practices. We examine some best practices from Italian public universities, which, in addition to their experience in sustainability reporting, use social media (i.e., Facebook, Twitter, Instagram) to create a dialogue with their stakeholders about sustainability. We find that sustainability reporting is often the seed to instil innovative means for stakeholder engagement through social media. The universities with long-standing and continuous sustainability reporting experience use social media to enhance their communication, engage stakeholders and thereby improve their sustainability reporting practices. More worthily, we find that social media is also used as an educational tool to make people aware and foster a culture ofsustainability in society
Toward performance measurement systems based on business models
No full textEmerging research calls for abandoning outdated performance measurement systems (PMSs) to emphasise the value chain of companies value creation. Business model (BM) concept can help to highlight this causal chain and reframing their PMSs. However, little is known about how BM information is entered and used in companies’ accounting information systems (AISs). In this study, we investigate whether companies enriched their AISs by institutionalising BM information, and how they can combine this information into their PMSs.
We statistically test the coercive, mimetic, and normative forces influencing the institutionalisation of BM information and the changes in AISs through the content analysis of the corporate reports and websites of 86 listed firms.
Our results show that firms adjusted their AISs to communicate BM information, so making their AISs suitable for replacing their traditional PMSs with new BM-based frameworks. Despite this change, we offer some reflections on whether and how this may happen in practice and how combining BM information can give rise to new cognitive and accounting frameworks to reshape PMSs. This study enriches the theory on the determinants of the institutionalisation of new corporate information. It highlights the cognitive effects in designing PMSs by advocating the need to consider the cognitive and psychological aspects in capturing and portraying value creation in synoptic tools
- …
