The purpose of this document is to empirically examine the impact of intellectual capital disclosure quality in the integrated reports on firm performance. The empirical research is based on a sample of 45 integrated reports. The results confirm our hypothesis that establish the existence of a...

The aim of this paper is to examine whether and how some structural characteristics of the Italian Network contract (NC) influence small firms' performance. Since the '70s Italy has had a long history of network alliances characterized by the establishment of the industrial districts. However,...

In recent years, the analysis of corporate governance aspects is becoming a central element for understanding corporate dynamics and represents a clear indicator of investor confidence in the decisions taken by the management and board of listed firms. For this reason, corporate governance...

Nell’ultimo decennio stiamo assistendo al processo di trasformazione digitale attraverso cui le imprese stanno integrando rapidamente le nuove tecnologie in tutti gli aspetti del business. Questo processo richiede alle imprese la revisione dell’organizzazione in termini di ruoli, competenze...

Transparency within universities and public research institutes is an element of significant relevance in the Italian context. Over the years, the need for greater transparency has prompted the legislator to regulate transparency obligations in order to ensure a minimum level of information...

In recent years, to solve the problems related to sustainability, there is an increasing need for a transition from linear production and consumption systems to new models oriented towards recycling, reuse, reuse and reuse. In the academic field, several scholars have turned their attention to...

In recent years, the correct representation of environmental performance has become increasingly important. In light of this, in the academic field, numerous researchers have examined the level and quality of environmental disclosure. However, in the context of studies relating to the...

In recent years, the integration of sustainability principles in urban planning has become increasingly important. The growing attention to economic, social and environmental aspects is also influencing the practice and policy of urban regeneration. In particular, the search for new ways to...