1,721,081 research outputs found
Building Sustainable Intellectual Capital: Insight from a Company Included in the Dow Jones Sustainability Index
No full textA New Accountability for Cultural Organisations The SOPHIA proposal to innovate Sustainability Reporting.
No full textAcquisizione d'impresa e fattori culturali: il caso Benelli QJ
No full textCaso studio sull'acquisitione della società italiana Benelli, produttore di motocicli, da parte di una grande azienda cines
Can we trust ESG Ratings? Some insights based on a bibliometric analysis of ESG data quality and rating reliability
Full text linkThe aim of this research is to investigate the quality and reliability of ESG data provided by companies, as well as the accuracy and objectivity of ESG ratings produced by sus- tainability rating agencies (SRAs). Since SRAs use companies’ non-financial information as input data when formulating their ESG ratings, these two topics appear to be strictly interconnected.
Drawing on the Shanon and Weaver (1949) model of communication, we have addressed these issues by means of a systematic literature review combined with a bibliometric anal- ysis. In our investigation we run: i) the co-citation analysis to detect the seminal papers; ii) a keyword co-occurrence analysis to explore how the main features of the academic debate have unfolded in the last five years; iii) a keyword co-occurrence analysis to obtain a network visualisation map to explore how the research broad scope was articulated in different clusters (i.e., themes of research). Among the clusters that emerged from the mapping, we have decided to delve into the streams of research we consider most relevant and deal with: the relationships between ESG and Artificial Intelligence (AI). Namely, we deem that AI may allow us to process massive amounts of data that contain crucial infor- mation for ESG investing. However, even if computer algorithms are able to analyse all information available efficiently, and in a timely manner, managers and investors should be aware of their opportunities and criticisms, while scholars should list propositions for advancing the research on these topics
Financial and societal value creation in cultural startups: the role of Entrepreneurial Univerties
No full textKnowledge transfer and translation in cultural ecosystems
No full textPurpose: This paper concerns the pivotal role that entrepreneurial universities can play in developing knowledge transfer and translation processes tailored to the cultural ecosystem. Design/methodology/approach: The paper examines IncubiAmo Cultura, an innovative project that aims to mentor potential entrepreneurs and offer incubation and acceleration for cultural start-ups. The research methodology is based on action research and theory building from cases. An interventionist approach has been adopted, as one of the authors is also the founder of the ongoing project. Findings: The in-depth collection of first-hand information on this pilot project has allowed the authors to formulate an analytical reflection and generate the design of a knowledge translation model driven by an entrepreneurial university that manifests itself through the creation of cultural and creative start-ups. Research limitations/implications: This article offers an original contribution to scholarship by offering a conceptual model for knowledge translation in cultural ecosystems. Common values (i.e. social, cultural, ethical and aesthetic ones) emerge as the basis on which to build open innovation and knowledge circulation. Practical implications: For local policymakers, this study provides a clue to understand the need for both an integrated vision of knowledge translation and policies that aim to make an impact at the cultural ecosystem level. For entrepreneurial university governance, our investigation offers suggestions on the design and implementation of knowledge translation processes that fit with the specificity of the cultural ecosystem. For practitioners in the cultural field, a change of mindset is required to combine resources, energies and knowledge. Originality/value: This work fills several gaps in the literature, as research generally concerns knowledge transfer from entrepreneurial universities to the market with regard to high-tech sectors. In contrast, the cultural sector is often neglected, despite its importance in the renewal and development of a territory
Why and How Women in Business Can Make Innovations in Light of the Sustainable Development Goals
Full text linkIn 1999, Amartya Sen wrote, “…women are increasingly seen, by men as well as women, as active agents of change: the dynamic promoters of social transformations that can alter the lives of both women and men” [...
ICT e informazione economico-finanziaria. Saggi sull'applicazione delle nuove tecnologie nelle grandi e nelle piccole e medie imprese
No full textIl volume è basato sullì'ipotesi che al fine di rendere fecondo il connubio ICT e informazione economico-finanziaria sia necessario partire dall'analisi delle esigenze conoscitive dei destinatari del sistema informativo, siano essi espressione degli organi di governo aziendale oppure stakeholder esterni. A partire da questo presupposto, il volume raccoglie una serie di saggi che analizzano, sia con approfondimenti teorici, che con evidenze empiriche, il contributo delle nuove tecnologie della comunicazione e dell'informazione alla gestione del sapere e del capitale intellettuale, al controllo di gestione delle imprese, alla comunicazione agli stakeholder e ai mercati ifnanziari
The Role of Stakeholder Engagement in the Measurement, Management, and Reporting of Intellectual Capital: A Qualitative Analysis on Integrated Reporting Practices
No full textIntellectual capital (IC) is considered as a key driver in the value creation process. In spite of the expanding relevance of this important resource, practitioners and scholars have underlined the inadequacy of IC reporting practices due to the information asymmetry and the lack of an acknowledged standard. In this context, the International Integrated Reporting Framework (IIRF) has rapidly gained considerable prominence, offering concise and clear guidelines for the reporting of IC information.
Previous studies suggest that integrated reporting (IR) process is able to improve the measurement, management and reporting of IC because it helps to develop internal awareness within the organization on the value creation mechanisms. In the path of IR adoption, the stakeholder engagement process plays an important role, because it should help IR’s preparers in understanding the relevant themes for stakeholders, thus ensuring the convergence of information disclosed, included IC, with those requested or considered material by stakeholders. According to a performative approach, this process can contribute to clarify the priorities for the company in the relations system with the stakeholders and to implicate some change in action about this dimension. Moving from these considerations, the aim of this study is to understand how stakeholder engagement, which represents a crucial activity in the IR process, influences the measurement, management and reporting of IC. We analyse this issue from a critical and performative perspective by investigating how the stakeholder engagement process is realized in practice in different business contexts and how it affects the internal awareness about IC, especially about relational capital, which includes the dimension of relationship with the external stakeholder
Introduction to the proceedings of the Piccola Impresa/Small Business 5th Workshop: “Beyond the crisis: what is the future for small businesses? Challenges, opportunities and lessons learned”
Full text linkIn this volume, we are pleased to present the proceedings of the 5th Workshop organised by the journal Piccola Impresa/Small Business in collaboration with the Association for the study of small enterprises (ASPI), the Research Center on Entrepreneurship and Small-medium firms (CRIMPI), the Italian Academy of Business Economics (AIDEA) and the European Council for Small Business and Entrepreneurship (ECSB). The workshop title was “Beyond the crisis: what is the future for small businesses? Challenges, opportunities and lessons learned”, and it took place online on December 4-5, 2021.
The aim of the conference was to bring together scholars of entrepreneurship and small and medium-sized enterprises, to discuss the emerging issues following the Covid-19 pandemic.
As we have highlighted in the call for papers of the workshop and a previous editorial published in the journal mentioned above (Pencarelli et al. 2021), the COVID-19 pandemic has triggered the largest public health crisis in living memory, with serious—and still unpredictable—consequences for the global economy. Available data clearly shows that SMEs have particularly suffered from economic downturn: their inherent weaknesses have amplified and accelerated the effects of the crisis compared to larger firms (Cowling et al., 2020; OECD, 2020). Notably, in Italy, the Covid-19 outbreak has challenged SMEs’ survival after a decade of a slow and incomplete recovery (CERVED, 2020, 2021)
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