This open access book explores how innovative urban governance and digital technologies can be strategically managed to enhance citizens’ quality of life. It examines the integration of smart infrastructures, data-driven decision-making, and participatory policies to promote social,...

Purpose: The paper aims to propose an integrated reporting (IR) framework rooted in Freeman’s stakeholder theory (ST). The proposed framework modifies the international integrated reporting framework (IIRF) and aims to overcome criticisms related to its focus on investors and the abandonment...

Purpose: The aim of our research is to give empirical and theoretical solutions to some criticalities of the original International Integrated Reporting Framework (IIRF). Indeed, it takes as value creation only the increase of the capitals triggered by business activities, overlooking the...