Patrizia Tettamanzi

Purpose: This study examines how sustainable practices are implemented and communicated in Italian restaurants awarded the Michelin Green Star restaurant (MGSR). This study aims to assess the level of online transparency and identify the gap between operational sustainability and how it is communicated to the public. Design/methodology/approach: A mixed-methods research approach was adopted. Firstly, a content analysis was carried out on the official websites of all 58 MGSR restaurants in Italy, with a view to examining six key dimensions of sustainability. Secondly, an in-depth case study was conducted through an interview with the chef at Casa Format, a restaurant renowned for its advanced sustainability practices. Findings: The findings highlight a clear imbalance in sustainability communication. While high-profile practices, such as sustainable menus, are widely publicised (94%), more complex and less tangible aspects – such as energy efficiency (14%) and community engagement (28%) – continue to be poorly communicated. The case study also highlights a significant gap between implementation and communication, demonstrating that even the most advanced practices often fail to translate into effective signals for stakeholders. These findings suggest that sustainability communication in the luxury hospitality sector is selective and fails to fully capture the depth of operational commitment. Research limitations/implications: The study is limited to website-based analysis and a single case study. Future research should broaden the empirical scope through more comprehensive qualitative and quantitative approaches and explore alternative communication channels, including interactions between customers and staff and on-site communication. Practical implications: The findings provide practical guidance for restaurants, policymakers and industry bodies on how to improve transparency on the topic of sustainability. In particular, regarding the adoption of minimum disclosure standards and how the incorporation of communication practices into sustainability certification schemes could enhance the visibility and credibility of sustainable gastronomy. Originality/value: This study contributes to the existing literature by conceptualising the gap between implementation and communication as a failure of reporting, demonstrating how limited disclosure prevents sustainability practices from gaining legitimacy and standing out. Furthermore, it expands research on luxury services by highlighting the challenges associated with communicating sustainability in experiential and intangible contexts.

The agri-food sector is facing increasing sustainability pressures owing to environmental and socioeconomic issues and regulatory efforts in the European context. Given this effervescent background and the growing interest of academia and players in this important industry, a systematic literature review was conducted to organise the contributions of researchers to sustainability business practises and processes, investigate current and emerging trends, and highlight possible directions for future studies. Short food supply chain (SFSC) and circular economy (CE) models have emerged as the main thematic findings and promising strategies for improving sustainability from both the environmental and social perspectives. Moreover, digitalisation, including IoT, blockchain, AI, and machine learning, is crucial for implementing SFSC and CE practises, and consequently, sustainability in the agri-food sector.

Integrating environmental and social practices into small and medium-sized enterprises (SMEs) remains challenging, particularly, due to limited corporate social responsibility (CSR) implementation and the lack of effective environmental management tools. This study explores the drivers behind sustainability adoption and environmental, social and governance (ESG) disclosure among 196 Italian manufacturing SMEs in the northern region. Using a mixed-methods approach and PLS-SEM analysis, the research identifies the main factors influencing SMEs' alignment with the sustainable development goals (SDGs). Results show that corporate beliefs are more influential in guiding sustainability strategies than leaders' personal backgrounds or firm characteristics. Additionally, the availability of sustainability accounting tools and the impact of the COVID-19 pandemic have accelerated sustainability transitions. The study provides early but significant insights into how SMEs are approaching responsible practices and offers guidance for policymakers and institutions to support this shift. It highlights the urgent need for targeted frameworks that help SMEs fully integrate social and environmental considerations, thus contributing meaningfully to the global SDGs agenda.

Purpose: This study aims to examine how university students’ eating habits are formed and negotiated at the intersection of health perceptions, sustainability concerns, cultural values, and structural constraints. It seeks to identify the main factors influencing students’ food choices, the role of health and environmental considerations, and the presence of intercultural differences in consumption patterns. Design/methodology/approach: The study adopts a qualitative, inductive research design, using semi-structured interviews with 14 university students aged 18–26 from diverse cultural and socioeconomic backgrounds across seven countries. Data were analysed using the Gioia methodology, enabling the development of first-order concepts, second-order themes, and aggregate dimensions to build a conceptual model of eating habit formation. Findings: The findings show that students’ food choices are not driven by isolated individual preferences but emerge from dynamic interactions between structural determinants (e.g. affordability, availability, time constraints), culturally embedded food values, and selective engagement with health and environmental responsibility. While participants demonstrate growing awareness of healthy and sustainable eating, economic constraints, information asymmetries, and social dynamics often limit the translation of values into practice. Environmental concerns are widely acknowledged but inconsistently enacted, partly due to scepticism toward sustainability labels and greenwashing. Significant intercultural differences were observed in food norms, priorities, and constraints. Originality/value: This study contributes to the literature by proposing an integrative model that explains how university students’ eating habits are shaped through the interaction of structural conditions and cultural values, moderated by selective engagement with health and sustainability. By moving beyond attitude–behaviour explanations, the paper offers a nuanced understanding of young consumers as active agents navigating competing constraints and provides relevant insights for policy, education, and institutional food strategies.

Due to the growing sensitivity toward ESG practices, academic attention on the subject has also grown. However, only a few studies have taken into consideration the influence that negative events can exert on the quality of corporate communication on environmental, social and governance issues. The purpose of this chapter is, therefore, to fill the previous gap in the literature, studying the relationship between ESG disclosure and ESG controversies, from a legitimacy theory perspective. Findings confirm that companies may decide to improve the quality of their disclosure with the aim of restoring their legitimacy to operate in the market and mitigate the reputational impacts of adverse events.

The chapter aims to provide a comprehensive view of current practices on diversity, equity, and inclusion in family firms and tries to develop some suggestions for future research to improve the awareness of the importance of these virtuous practices.
A systematic literature review is conducted on the Scopus database. The final sample is subject to an analysis process devoted to identifying the main authors that contributed to the research field development and the main journals for publication number and is clustered considering the emergent topics. Findings show the main clusters present in the research area on diversity, inclusion, and equality in family firms and identify the most recent trends, to depict the evolution of academics’ interest over time. Finally, for each cluster, possible avenues for future research are proposed. Among the implications of the study, it allows identifying the main gaps in previous literature through the definition of an agenda useful for scholars to develop new studies in this research area. Instead, from a practical perspective, it could be a useful starting point for increasing the awareness by family firms on the relevance of these practices and improving the adoption of diversity and inclusion policies in their daily operations.

In recent years, the field of accounting has undergone a significant transformation. International accounting standards, particularly the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), have become essential for ensuring transparency and comparability of financial information worldwide. By adopting IFRS and IAS, companies can present financial statements consistently, enabling stakeholders to make informed decisions based on reliable, comparable data. This workbook is designed to help students understand and apply these principles, offering both theoretical and practical support. It provides a comprehensive overview of the main international standards, with practical exercises that encourage critical thinking. Topics covered include tangible assets, intangible assets, construction contracts, inventories, impairment tests, income taxes, lease contracts, cash flow statements, and ratio analysis. It aims to provide a solid foundation for those wishing to apply international accounting principles, particularly for students in financial reporting courses.