Patrizia Tettamanzi

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.

Dopo un'ampia panoramica sull'evoluzione della normativa europea sulla sostenibilità, si analizzano le caratteristiche del modello di Società Benefit e della relazione annuale da redigere secondo quanto disposto dalla Legge n. 208/201. Si fornisce, inoltre, una breve panoramica sul mondo delle Società Benefit in Italia, offrendo al lettore una prospettiva di come tale tipologia societaria abia riscosso sempre maggiore successo nel tessuto societario nazionale.

La contabilizzazione dei corrispettivi variabili è una attività complessa da affrontare nell'ambito dei principi contabili IFRS attualmente in essere. Non è infatti possibile individuare in essi una guida unitaria circa la modalità di determinazione delle passività emergenti dalle operazioni che prevedono corrispettivi vincolati ad eventi futuri ed incerti, né una chiara indicazione circa l'opportunità di contabilizzare il valore dei beni acquistati come attività. Anche le possibili variazioni di valore di tali attività in relazione al realizzarsi degli eventi che determinano il sorgere dei corrispettivi variabili non sono un argomento trattato in modo consistente nei principi contabili in vigore. Il presente articolo descrive l'eterogeneità che caratterizza i principi contabili in essere circa la gestione di tali poste, e offre uno spunto per le possibili modifiche di questi che potrebbero rendere il problema più facilmente trattabile.

In un contesto giuridico sempre più interconnesso con il mondo economico-finanziario, saper leggere e intrepretare le scritture contabili e il bilancio di esercizio sono divenuti elementi cruciali nell'esercizio della professione legale. Oltre a evidenziare come l'integrazione delle competenze contabili nelle professioni giuridiche consenta una gestione più efficace ed efficiente dello studio legale, il presente contributo analizza in che modo l'accounting costituisca un vantaggio competitivo nell'esercizio della professione legale, in particolare nella gestione delle controversie in cui sono coinvolti numerosi aspetti economico-finanziari. L'articolo si conclude con un invito a valorizzare maggiormente l'insegnamento della contabilità nei percorsi formativi rivolti ai giuristi.

Different fields of research have conducted studies on the topic of behavioural research. Accounting researchers' attention to this topic has recently started to grow, and consequently, the need to define the future development of the research field has emerged. This paper aims to conduct a literature review on the topic of behavioural accounting research (BAR) to clarify what has already been studied by researchers and to suggest possible new research developments. For this purpose, a new methodology called 'Systematic Literature Network Analysis' (SLNA) was applied. The findings confirm the need to further explore this research area by conducting new empirical studies on the application of behavioural theories and by using new tools for data collection. The paper's contributions to the literature are the following: it provides a systematic picture of the literature on BAR, applies a new methodology for the analysis of the literature, and provides an agenda for future research.

In the past, sustainable development was considered a guideline for all human activities, but the world has gradually changed. The criteria for action today must not only ensure sustainability but also meet appropriate ethical standards in diverse contexts. As a result, the topic of ethical behavior has been studied more extensively in recent studies. Accordingly, through bibliometric approaches, this study seeks to generalize the issues of ethical behavior explored in a variety of contexts from 1991 to 2022. A total of 1409 articles were found and extracted from the Web of Science using the keywords "ethical behavior" and "context"; they were then decoded using VOSviewer software (version 1.6). Three techniques, including bibliographic coupling, co-citation, and co-occurrence were conducted to identify the six most influential contexts in ethical behavior. The results demonstrate that the six most influential contexts in ethical behavior are consumption, leadership, business, organization, medical, and education. The results further revealed that leading countries such as the USA and UK have a larger number of studies on ethical behavior in many different contexts, such as organization, business, education, health, consumption, and politics. The Journal of Business Ethics leads the way in research into ethical behavior, followed by the Journal of Applied Psychology.

This study aims at making the potential implications of the 'Green' Taxonomy implementation emerge. The EU (European Union) regulatory framework on sustainability-related issues and the regulatory action in the area of non-financial or ESG (environmental, social and governance) reporting have highlighted the need for more academic contributions. There could, indeed, be a risk of oversimplification of an issue that cannot be solved without considering its practical implications on the stakeholders affected. Hence, failing to think these through might result in tragic consequences from a societal standpoint, despite being outstanding from an environmental one. This critical analysis, thus, investigates a few crucial points pertaining to the EU 'Green' Taxonomy-as the latest classification system for environmentally sustainable economic activities proposed by the EU-with the aim of providing academics and policymakers with a balanced report between theory and practice. By means of archival data, content analysis and bibliometric techniques, and implementing the steps of the systematic literature network analysis (SLNA) protocol which were deemed pertinent for the purposes of our study, we conducted a documentary review regarding the EU Taxonomy. Based on this critical analysis, we were able to outline (a) the rationale of Regulation (EU) 2020/852, (b) its structure, (c) its ability to improve corporate environmental performance and (d) the role played by specific nuclear and gas energy activities for a climate-neutral future. Every economic choice implies a cultural choice, and economics-unlike natural sciences-is essentially based on decisions, which can be influenced. The study, thus, concludes with proposals for future research and potential improvements of EU frameworks in order to support an efficient achievement of the Green Deal objectives and the 2030 Agenda.

Purpose - This study aims to investigate the quality of disclosure of a cutting-edge reporting tool - integrated reporting () - in terms of its effectiveness to report on COVID-19 pandemic information, its ability to provide forward-looking information and risk impact implications, and its quality determinants in challenging times. Design/methodology/approach - Thanks to a content analysis of 247 for FY20, an integrated reporting disclosure score was developed to assess the disclosure quality provided by the sampled companies. Three research questions were tested through logistic regressions. Findings - Non-financial disclosure activities struggle to provide adequate information in terms of potential future scenarios, risk assessment and forward-looking analyses. However, companies incorporated in "Anglo-Saxon" territories drafted integrated reports of higher quality. More recently, incorporated companies have made a greater effort to measure and report COVID-19 pandemic impacts on environmental, social and governance and business activities, also increasing their risk assessment and mitigation efforts. Concerning the determinants of disclosure quality, leverage, corporate governance structures, country of incorporation and belonging to "high impact" industries all lead to a higher quality of disclosure. Originality/value - Examining in detail corporate social responsibility activities and corporate governance integrity is pivotal to orienting strategy towards sustainable trajectories: to do so, corporate reporting and disclosure practices are essential tools. In this context, corporate governance systems that emphasize board diversity are proven, even in disruptive circumstances, to play a crucial role in providing corporate reports of higher quality. High disclosure quality that goes beyond mere financial results is considered to be necessary to remain competitive strategically, socially and environmentally.

Purpose – This study investigates how the COVID-19 pandemic has affected the sustainability of sports business models by means of a specific case analysis, conducted on M-I Stadio S.r.l., the service management firm that provides all types of backstage activities related to football matches performed at San Siro Stadium in Italy. Design/methodology/approach – Building on interviews on its management team’s direct experience and on archival data, the authors depict the consequences of the pandemic in terms of corporate governance, accounting choices and overall strategic business development through information triangulation from a forward-looking perspective. Findings – Complying with restrictions, M-I Stadio S.r.l. preserved its financial position by embracing digitalization, increasing information flows with partners and adopting a risk aversion behaviour. Overall, results indicate that the pandemic played a catalyst role in the transformation process of the football industry. Moreover, apart from the physical and virtual merge acceleration, well-being for athletes, society and the planet, transcending the gaming part of sports activities has also been taking place. The study also illustrates the foreseeable developments of sustainable sport management practices from a critical perspective. Originality/value – Since the San Siro Stadium management company might represent one of the forefront companies, within the sports industry, this study results should be conveniently taken into consideration by sporting authorities and international bodies, emphasizing the relevance of sustainability (i.e. environmental and social practices within the sports industry) and digitalization so as to better prepare sports organizations and to provide the overall industry with the tools deemed necessary to navigate this important transition in a smoother way.