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.

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.

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.

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.

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.