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This report is part of an ongoing annual series of reports on Fixing the Business of Food initiated and actively supported by the Barilla Center for Food and Nutrition (BCFN). The report is the product of a team including BCFN, the Columbia Center on Sustainable Investment (CCSI) at Columbia...
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Purpose: This paper investigates whether and how Directive 2014/95/EU affects financial performance as well as its moderation effect on the relationship between financial and non-financial performance, involving different stakeholders' perspectives. Design/methodology/approach: We adopted the...
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Purpose The purpose of this paper is to investigate the challenges that companies could face over time when dealing with sustainability reporting (SR) and focusses on potential mechanisms they may adopt to cope with them. Design/methodology/approach The investigation is conducted adopting the...
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Purpose – The purpose of this paper is to discuss which are the most important critical success factors (CSFs) to be attained for determining whether a group of companies in a supply chain (SC) is prepared to undergo a qualitative improvement initiative (QII). By answering four critical...
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Combining two different actor-network theory perspectives and relying on the single case study methodology, this book offers important empirical evidence and managerial implications on the use of blockchain for accounting and control purposes. Exploring the first agro-food European case of...
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