Purpose – To describe the main characteristics of Internal Audit Departments in six Italian companies and investigate the influence of enacted regulations on their development. Design/methodology/approach – The research has been carried out through a multiple case study, which compared the...

Moving from the growing relevance of the enterprise risk management (ERM) concept, this paper provides empirical evidence of ERM in practice. The paper presents ERM actual uses in a panel of nine Italian companies from different industrial fields and legislative settings and analyses the...

This study aims at developing a performance measurement system (PMS) for research and development (R&D) activities carried out by public research centres. Public research institutions are characterized by multiple stakeholders with different needs, and the management of R&D activities requires...

Purpose: Although innovation ecosystems (IEs) are generally considered capable of creating shared value (SV), this potentiality has often been taken for granted and not deeply analysed, yet. As a result, in the literature, there is not a framework that defines the process of SV creation in IEs...

Purpose – This paper aims to propose a model, to operationalize the idea of enterprise risk management (ERM), relying on the concept of capabilities. The proposed model, labelled “Spring model”, is specifically tailored to the characteristics of project-based organisations, where risk is...

Purpose – The paper aims to support small and medium enterprises (SMEs) in overcoming the difficulties they encounter in initiating sustainability reporting, proposing a “general” process for identifying a standard set of key sustainability indicators, that is specifically tailored on SMEs...