Purpose: This paper aims to examine the European Union (EU) 95/2014 Directive’s impact on large public companies. It chose Italy as a pivotal country that made non-financial information assurance mandatory, going beyond the EU Directive’s original requirements. Specifically, it investigates...

Purpose: This paper investigates the quality and quantity of climate-related information disclosed by public interest entities (PIEs) in the non-financial disclosure scenario. Thus, this paper aims at drafting the state of the art on what is climate-related information disclosed by PIEs in the...

The economic system has experienced heavy consequences caused by the recent pandemic. This paper investigates the interaction between the crisis and organization reaction, focusing on the female managerial role and contribution to overcoming the crisis in male-owned and managed companies. To...

Purpose: This study aims to identify the legitimacy issues raised during a sustainable business model innovation, deployed by an Italian company, which was analyzed through the lens of the legitimation theory and the business model innovation theory. Design/methodology/approach: A single case...

The company’s competitive strength in the capital market directly reflects its ability to relate and communicate with financial investors in terms of strategy and processes of value creation. In this context, in order to make more effective this relationship, it is necessary to outline a set...