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.

The purpose of this chapter is to extract the backbones of the research field on Intellectual Capital Disclosure (ICD) and to identify new directions for future research, by answering two different research questions: RQ1: What are the main themes that have been developed within ICD research? RQ2: What is the future of ICD research? An innovative literature review method was applied, which combines a systematic literature review and bibliographic network analysis: the "Systematic Literature Network Analysis" (SLNA). Moreover, the SLNA was integrated with other tools, such as the Global Citation Score analysis and the keyword analysis. The analysis suggests the presence of two directions in the development of the field: the first is related to the identification of the main determinants of the ICD quality and diffusion, and the second regards the design of a shared theoretical framework to support further investigations on this topic. The main limitations concern the use of only one database (Scopus) for extracting the data and the presence of subjectivity problems. However, these limitations are partially solved through different tools to perform the analysis. This chapter contributes to the literature by providing a systematic view of the existing debate and new unexplored streams of research on Intellectual Capital Disclosure. Besides, it highlights the quality of a new methodology (called SLNA) to conduct a dynamic analysis in this research field.

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.

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.