
Arcangelo MarroneLUM University - Giuseppe Degennaro · Management Finance and Technology
Arcangelo Marrone
About
23
Publications
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Publications
Publications (23)
Purpose
The growing focus on corporate ethics, driven by a series of high-profile corporate scandals, has highlighted the necessity for companies to adopt high-quality ethical codes, thereby drawing significant attention from academic literature. Under the lens of agency theory, this study aims to investigate the impact of the quality of ethical co...
The growing attention to social, environmental and governance issues has increased the pressure on companies to disclose information that goes beyond the financial aspects. In this scenario, integrated reporting (IR), represents a tool able to bridge the information gap, through a focus on the financial and non-financial aspects, on the existing in...
In recent years, corporate disclosure policies have undergone important changes due mainly to greater requests from stakeholders and the presence of limited resources. Companies are forced to rethink their disclosure strategies and the way they communicate to the outside, in order to increase transparency and meet the needs of their stakeholders. I...
Integrated reporting (IR) represents the last frontier of corporate disclosure. Its purpose is to provide information on an organization's strategy and its business model, performance and governance, offering a clear overview of the organization's capacity to create value. From an academic point of view, the focus on integrated reporting has grown...
According to the legitimacy theory, disclosure can be considered as a tool for responding to the changing perceptions of a company's stakeholders. Based on this theory, this study, through a case study, examines the reaction of companies in terms of environmental, social, and governance (ESG) disclosure to catastrophic events that have a negative e...
Our days are characterized by two intertwined phenomena, digital technologies and sustainability concerns, which have significantly changed our lives. The growing attention of stakeholders on sustainability has resulted in a greater demand for transparency about environmental, social, and governance (ESG) issues, but, although the significance of E...
Purpose
Under the lens of stakeholder theory, this study aims to explore the dissemination of intellectual capital (IC) information within the healthcare sector. Specifically, the primary objective is to investigate the extent of IC disclosure (ICD) among leading global hospitals and its underlying determinants.
Design/methodology/approach
This st...
In the pursuit of global sustainability, firms play an increasingly pivotal role. In this scenario, Benefit Corporations aim to seamlessly integrate profit-making endeavors with sustainable practices. This corporate model has spread around the world and in Italy; it was adopted through Law No. 208/2015 introducing Italian Benefit Corporations (BCs)...
Il presente volume, partendo dall’evoluzione storica e concettuale del tema della Corporate Social Responsibility (CSR), ha esplorato il fenomeno delle Società Benefit (SB), esaminandone, anche tramite un’analisi comparativa nel contesto internazionale, caratteristiche distintive e performance di sostenibilità.
Dall’analisi condotta è emerso come i...
This study aims to analyze the level of disclosure of impact reports that Italian benefit companies are required to prepare annually, as well as to investigate the impact of some antecedents related to the board characteristics such as size, gender diversity, age, and independence on it.
Through content analysis of impact reports and testing on a...
In the context of the 2030 Agenda for Sustainable Development, municipalities are increasingly recognized as pivotal actors in advancing the Sustainable Development Goals (SDGs). Their significant contributions have also garnered attention in academic literature. However, only a limited number of studies have investigated the integration of the SDG...
Purpose
Accountability and transparency represent two concepts that are gaining more and more importance in the higher education systems. Universities are increasingly called upon to provide both financial and non-financial information. This circumstance has attracted the interest of academics interested in examining the transparency levels of univ...
The serious consequences of the COVID-19 pandemic on different business contexts have also attracted the attention of academics, interested in exploring the changes undergone by business management in light of this catastrophic event. In particular, an important strand of the literature has focused attention on the changes undergone by corporate di...
Il presente volume si colloca nell’ambito degli studi dei modelli di sviluppo sostenibile, evidenziazione, dal punto di vista economico-aziendale, le strette correlazioni col processo di transizione digitale che caratterizza l’era che stiamo attualmente vivendo, da molti rinominata della Quarta Rivoluzione Industriale. In particolare, il presente l...
Intellectual capital (IC) is an important tool for strengthening a firm’s competitive advantage and helping it achieve its medium- and long-term financial objectives. Currently accepted accounting principles do not outline strict rules and regulations for IC disclosure. However, the advent of integrated reporting offer firms an innovative tool to p...
Transparency within universities and public research institutes is an element of significant relevance in the Italian context. Over the years, the need for greater transparency has prompted the legislator to regulate transparency obligations in order to ensure a minimum level of information disclosure. Despite the normative obligation, Italian univ...
Integrated reporting (IR) represents the last frontier of corporate disclosure and aims to include material financial and nonfinancial information in a single document. One of the main objectives of IR, in the idea conceived by the International Integrated Reporting Council (IIRC), is to provide recipients with written information in a clear, under...
The objective of the paper is to evaluate the motivations behind integrated disclosure, with particular reference to a holistic management philosophy and integrated thinking. This aspect is particularly relevant because very often companies undertake sustainability paths only for purely opportunistic reasons or to respond formally to context pressu...
The limits of financial disclosure in meeting the investors' needs have led to the
request for reporting frameworks capable of incorporating information of different
nature. Integrated reporting (IR), which is the latest novelty in organisational
reporting practice, promises to bring together material financial and non-financial
information. IR has...
The crisis connected to the spread of the COVID-19 pandemic represents an epochal event destined to generate strong economic and social consequences. The impact of the pandemic on business activities and business models also entails rethinking reporting practices. The pandemic has, in fact, created an enormous need for investors and stakeholders in...
Intellectual capital is an important tool for strengthening a firm's competitive advantage and helping it achieve its medium-and long-term financial objectives. Currently accepted accounting principles do not outline strict rules and regulations for intellectual capital disclosure. However, the advent of integrated reporting offer firms an innovati...
Integrated reporting (IR) is used to demonstrate a firm's capacity to create value in the short, medium, and long term. It can better represent existing relationships between the company and its stakeholders, with a particular focus on investors. Attention to IR has grown considerably in recent years. However, studies on the determinants of IR qual...