
Assunta Di VaioParthenope University of Naples | Università Parthenope · Department of Law
Assunta Di Vaio
Ph.D. Business Administration
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97
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Publications (97)
This chapter analyses the decarbonization practices adopted by the firms in the nexus of waste-food-energy (WFE) under the hydrogen economy lens. It identifies the linkages between the digital technologies adopted by firms for reducing carbon emissions and financial performance, operational performance, and sustainability performance. This chapter...
This study examines how the digitalization of information processes embraced by shipping intermediaries (i.e. shipping agencies) within supply chain management (SCM) changes performance management systems (PMSs). This exploratory study uses the lens of stakeholder theory and adopts a case study methodology to investigate a shipping agency based in...
Purpose
The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic...
This study highlights the main concerns regarding firms' carbon accounting and decar-bonization practices. Under institutional, legitimacy and stakeholder theories, this study analyses the linkages between carbon accounting outputs and integrated reporting (IR), as well as between disclosure assurance systems in the transition towards net-zero busi...
This study examines the relationship between digital twins and greenhouse gas accounting (GHG) in the port industry. In the last two decades, ports have become increasingly aware of new technologies capable of mitigating climate change. Artificial intelligence (AI), the Internet of Things (IoT), blockchain technology, and related innovations are vi...
This study investigates the accountability of cruise corporations regarding
their impact on marine biodiversity. It examines the linkages between
waste management practices on-board cruise ships and marine biodiversity. This study also investigates into the role of new technologies and renewable resources as enablers in achieving the Sustainable De...
This study explores the decarbonization practices and initiatives for cleaner energy implemented by shipping companies to meet the Sustainable Development Goal (SDG) 7 “Affordable and Clean Energy” from United Nations (UN) 2030 Agenda. This study seeks to clarify the linkages between the information from carbon accounting and sustainability reports...
Purpose
Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement and reporting is under-researched. Hence, this study aims to identify the link between HDCs, carbon accounting and integrated reporting (IR) in the transition processes, investigating IC and HDCs i...
The relationship between the practices and initiatives governing "waste production models" (sustainable development goal [SDG]12) and marine biodiversity goals (SDG14) is relatively unexplored. Aiming to bridge this gap by drawing on stakeholder and legitimacy theories, this study examines onboard cruise ships' circular economy (CE)-based waste man...
This study aims to discover the sustainable initiatives and practices
adopted on-board cruise ships to protect and preserve marine
biodiversity. Specifically, it focuses on waste issues to meet Sustainable
Development Goal (SDG) 14 of the UN 2030 Agenda for mitigating
marine biodiversity loss. Using a single-case study methodology,
Carnival Corpora...
This study establishes a conceptual framework, "digital transformation-supply chain concentration-sustainable performance", to address the existing knowledge gap and elucidate the nuanced connections between digital transformation, supply chain concentration, and sustainable performance. Indeed, the existing body of literature does not offer detail...
This study advances the understanding about the waste management practices adopted by the electricity sector for meeting the energy transition. Specifically, through the institutional, stakeholder, and legitimacy theory lens, it investigates the decarbonization practices in 11 major electricity producers in Europe trying to understand their sincere...
Purpose
This study aims to investigate the effects of board cultural diversity (BCD) and board gender diversity (BGD) of the board of directors on environmental, social and governance (ESG) performance in the European banking sector using resource-based view (RBV) theory. In addition, this study analyses the linkages between BCD and BGD and knowled...
This study contributes to the feld of sustainability by analyzing changes in frms following the adoption of new environmental protection laws to meet community sustainability needs. Focusing on the Chinese context, it examined the relationship between frms’ environmental protection measures (i.e., corporate green behavior) and proftability (i.e., c...
Dear Colleagues,
Sustainable development goals (SDGs) are a critical policy for all countries in the current environment (Appolloni, Jabbour, D'Adamo, Gastaldi, and Settembre-Blundo, 2022). The ambitious Sustainable Development Goals (SDGs) by 2030 are not merely intended to benefit women in the future, and women actively contribute to their reali...
By promoting diversity in equity ownership concentration, strengthening female representation on boards, aligning pay with sustainability goals, and implementing strong internal control processes, companies can integrate sustainable practices into their operations, improve their sustainability performance, and attain long-term environmental and soc...
This chapter relates carbon disclosure and performance in three different levels i.e., financial performance by incorporating financial reporting, operational performance by incorporating operational reporting and sustainability performance by incorporating sustainability reporting with decarbonization practices supporting by the institutional, leg...
Sustainability’s growth, year after year, continues to be staggering, becoming a reference point for those working on these issues. There are 65,433 papers in the Scopus database, of which 61,016 (93%) are articles. The year 2022 proposes 16,996 papers, 21% more than the previous year (14,053 papers). The comparison is even more significant compare...
Supported by the principal-agent theory, higher-order theory, and financing constraint theory, this study aimed to examine the effect of disciplinary inspection commission (DIC) participation in BG on Chinese state-owned firms’ financing constraints. This relationship was also compared between state-owned and private firms, both of which are strivi...
This study investigates existing literature on decarbonization technology responsibility for sustainable business models in the shipping industry. Specifically, it considers the relationship between responsible innovation from green technology adoption in decarbonization management practices and gender equality to precisely target how decarbonizati...
Purpose
In this study, the authors examine artificial knowledge as a fundamental stream of knowledge management for sustainable and resilient business models in supply chain management (SCM). The study aims to provide a comprehensive overview of artificial knowledge and digitalization as key enablers of the improvement of SCM accountability and sus...
Purpose
This study investigates how cruise corporations, which have shown consistent and high growth rates in recent years, address the Sustainable Development Goal 17 (SDG17) “Partnership for the Goals” to meet the UN 2030 Agenda. This study aims to fill the existent gap in the literature, as also highlighted by practitioners in the First Research...
The residential sector is characterized by new digital challenges. The Internet of Things
(IoT) is a key-driver of innovation and operations management. This study aims to measure and assess IoT devices at the level of individuals, which are households, in European countries. For this scope, through the multi-criteria decision analysis (MCDA), we a...
This study analyses the sustainable entrepreneurship issues faced during the pre-seed and seed phases of the life cycle of entrepreneurial ventures, which are considered the protagonists of innovative changes towards a cleaner environment. Specifically, it investigates the role innovation plays in the life cycle of entrepreneurial ventures seeking...
Fashion firms have transferred their manufacturing processes to Asia, seeking minimum labor costs, supported by the academic literature’s proposals for alternative supply chain configurations to maximize profits. Fashion industry has undergone public analysis, facing demands for greater transparency about environmental and social sustainability. Th...
This article aims to investigate the role of digital technologies for sustainable waste management in the cruise industry to meet the United Nations (UN) 2030 Agenda. These issues are analyzed through the sustainability disclosure of the major cruise corporations. Under the lens of the corporate social responsibility framework and legitimacy theory...
This study explores the influence of social media on corporate social responsibility (CSR) disclosure. The purpose
is to understand if and how followership behaviours (e.g., likes, comments, sharing) impact CSR disclosure to
achieve legitimacy by stakeholders. A systematic literature review has been conducted on a data collection of 78
scientific a...
Purpose
Congruent with the world-wide call to combat global warming concerns and advance intellectual capital (IC), organisations are being pressured to ensure that IC is managed effectively to encourage green initiatives. In this regard, green entrepreneurial orientation (GEO) is emerged as a relevant IC. GEO is recognised as a mitigating factor o...
This article investigates the role of accounting disciplines in assessing and fostering corporate social performance (CSP) of business organisations to meet the UN Agenda 2030. Drawing from legitimacy theory, this qualitative study analyses if and how non-financial reporting positively affects and fosters CSP practices and outcomes within the cruis...
This study examines the literary corpus on the role and potential of blockchain technology in promoting gender equality through the lens of new technology-oriented corporate governance models. It investigates if and how corporate governance models can include blockchain technology to add value to gender equality and inclusion processes, in line wit...
This study aims to analyze the role of artificial intelligence (AI) in the Water–Energy–Food (WEF) nexus under the lens of institutional, stakeholder, and innovation theories. Specifically, this study focuses on AI as the technology adopted by companies to promote Sustainable Development Goals (SDGs). A structured literature review has been conduct...
A transition towards a circular economy is a challenge. It is vital to know that circularity
and sustainability are two diferent segments. So, circular economy can only be achieved
in the long-term perspective. This study investigates accounting and accountability for circular economy and waste. Considering these principles and based on a critica...
This study investigates the literary corpus of the role and potential of data intelligence and analytics through the lenses of artificial intelligence (AI), big data, and the human-AI interface to improve overall decision-making processes. It investigates how data intelligence and analytics improve decision-making processes in the public sector. A...
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D’altra parte, negli ultimi tre decenni, i principali porti europei hanno intrapreso complessi percorsi di riforma nella prospettiva di sviluppare modelli di governance tesi ad ottimizzare la logistica, l’efficienza energetica delle loro attività, il sistema di relazioni e flussi logistici-informativi fra i port user [ESPO 2016].
Il mode...
This article analyzes water governance models in the context of sustainable development. Specifically, it aims to understand which dimensions of these models need to be rethought to meet the sustainable development goals (SDGs) of the UN 2030 Agenda, especially SDG#6, considering the uncertainty caused by the COVID-19 pandemic. We present a broad r...
This paper investigates how knowledge hiding (KH) contributes to individuals, groups, and the business processes of organizations, with regards to improving employee performance, strategic performance, and the organization’s overall knowledge management system (KMS), as well as the consequences and costs of KH in organizations. 117 English language...
This research was aimed to investigate the connection between the social networking sites and green entrepreneurship intentions through a mediated-moderated model. The study was based on the Shepero's model of entrepreneurship intentions and Ajzen's theory of planned behavior. The study design reflects that social networking sites and green entrepr...
The paper investigates and compares different groups of customers (stayers and switchers) in terms of antecedents of customer loyalty in the telecommunications (telecom) sector, specifically, customer satisfaction, perceived service quality, perceived price fairness, perceived justice in service recovery, and relational bonds. The data were analyze...
Drawing on the business model innovation theory and the resilience theory, the present study explores existing literature on the capacity of digitalization and new technologies for the sustainable and innovative development of shipping and seaports; more in details, it identifies the shipping and seaport business models that can meet environmental,...
Abstract: Sustainable development plays a vital role in information and communication technology. In times of pandemics such as COVID-19, vulnerable people need help to survive. This help includes the distribution of relief packages and materials by the government with the primary objective of lessening the economic and psychological effects on the...
This article investigates the literary corpus on digital innovation in knowledge management systems (KMS) to understand its role in business governance.
The study introduces a broad survey of the scientific literature on this topic to understand how digital innovation promotes new business models through the optimization of new knowledge.
We carrie...
This paper aims to analyse cruise tourists' sustainable behaviour and their level of satisfaction at destinations. A semi-structured questionnaire was administered to a sample of 1180 cruise tourists at one major port of call in the Mediterranean region. This allowed us to group cruise tourists into clusters, according to their characteristics, and...
This paper aims to measure the terminal’s performance in the cruise sea–land logistics using the methodology of stochastic frontier analysis. A 10-year study has been conducted on a sample of five relevant Italian cruise terminals. The first results highlight that high performance might be associated with cooperation strategies by the cruise compan...
This paper investigates the literary corpus on the role of Artificial Intelligence (AI) in the construction of sustainable business models (SBMs). It provides a quantitative overview of the academic literature that constitutes the field. The paper discusses the relationships between AI and rapid developments in machine learning and sustainable deve...
𝐂𝐚𝐥𝐥 𝐟𝐨𝐫 𝐏𝐚𝐩𝐞𝐫𝐬 𝐟𝐨𝐫 𝐚 𝐒𝐩𝐞𝐜𝐢𝐚𝐥 𝐈𝐬𝐬𝐮𝐞 "𝑇ℎ𝑒 𝐼𝑚𝑝𝑎𝑐𝑡 𝑜𝑓 𝐶𝑂𝑉𝐼𝐷-19 𝑂𝑢𝑡𝑏𝑟𝑒𝑎𝑘 𝑜𝑛 𝐵𝑢𝑠𝑖𝑛𝑒𝑠𝑠 𝑆𝑢𝑠𝑡𝑎𝑖𝑛𝑎𝑏𝑖𝑙𝑖𝑡𝑦 𝑎𝑛𝑑 𝐹𝑖𝑛𝑎𝑛𝑐𝑖𝑎𝑙 𝑅𝑖𝑠𝑘 𝐴𝑛𝑎𝑙𝑦𝑠𝑖𝑠"
𝐉𝐨𝐮𝐫𝐧𝐚𝐥 𝐍𝐚𝐦𝐞: 𝐽𝑜𝑢𝑟𝑛𝑎𝑙 𝑜𝑓 𝑅𝑖𝑠𝑘 𝑎𝑛𝑑 𝐹𝑖𝑛𝑎𝑛𝑐𝑖𝑎𝑙 𝑀𝑎𝑛𝑎𝑔𝑒𝑚𝑒𝑛𝑡 (𝐽𝑅𝐹𝑀) (𝐼𝑆𝑆𝑁 1911-8074)
𝐒𝐩𝐞𝐜𝐢𝐚𝐥 𝐈𝐬𝐬𝐮𝐞 𝐄𝐝𝐢𝐭𝐨𝐫𝐬:
𝗗𝗿. 𝗥𝗼𝗵𝗮𝗶𝗹 𝗛𝗮𝘀𝘀𝗮𝗻 (𝑈𝑛𝑖𝑣𝑒𝑟𝑠𝑖𝑡𝑖 𝑈𝑡𝑎𝑟𝑎 𝑀𝑎𝑙𝑎𝑦𝑠𝑖𝑎 (𝑈𝑈𝑀), 𝑀𝑎𝑙𝑎𝑦𝑠𝑖𝑎)
𝗣𝗿𝗼𝗳. 𝗗𝗿. 𝗔𝘀𝘀𝘂𝗻𝘁𝗮 𝗗𝗶 𝗩𝗮𝗶𝗼 (𝑈𝑛𝑖𝑣𝑒𝑟𝑠𝑖𝑡𝑦 𝑜𝑓 𝑁𝑎𝑝𝑙𝑒𝑠 “𝑃𝑎𝑟𝑡ℎ𝑒𝑛𝑜𝑝𝑒...
Purpose
This paper aims to provide a thorough and systematic overview of the academic literature focusing on the role of integrated reporting (IR) and integrated thinking (IT) in achieving sustainable business models (SBMs). The paper discusses whether the incorporation of newer IR systems can facilitate the integration of processes, as well as a b...
The aim of the paper is to investigate the artificial intelligence (AI) function in agri-food industry, as well as the role of stakeholders in its supply chain. Above all, from the beginning of the new millennium, scholars and practitioners have paid an increasing attention to artificial intelligence (AI) technologies in operational processes manag...
The shipping industry, due to the ships' gigantism trend and the concentration of operations in specific regions, is considered the source of both positive and negative impacts for port-cities. The ambitious objective of the International Maritime Organization (IMO) for the decarbonisation of the sector till 2050 has further shifted attention on th...
Purpose
This paper investigates the literary corpus on the role of intellectual capital (IC) for the sustainable and innovative development of organisations. It provides a quantitative overview of the academic literature that constitutes this field. The paper discusses whether IC, through the implementation of knowledge management (KM) processes, c...
This paper investigates the literary corpus on the role of human resources in non-financial reporting pursuant to EU Directive 2014/95/EU. It provides a quantitative overview of the academic literature that constitutes this field, discussing whether the entry into force of the directive in 2017 on social and environmental issues extends and deepens...
This paper investigates the executive modalities and implications of digital platforms for business process management to rethink and redesign the operational processes in the inter-organizational relationship systems among public and private players in seaports. The research question is: how can digital platforms based on the information technolog...
This article investigates the 17 Sustainable Development Goals (SDGs) Agenda introduced by the United Nations in 2015 outlining if and which organisational, accounting and reporting practices are adopted to sustainable performance. Specifically, adopting the sustainability disclosure framework, we analyse how firms within the airport industry achie...
This paper investigates the major implications of blockchain technology for operations management (OM) with a
focus on the decision-making processes in supply chain management (SCM) from the perspective of sustainable
performance. The links between blockchain technology, OM, and sustainability issues within SCM are analysed.
This two-step research...
This study investigates the role of Accounting Information Systems (AIS) and Management Control Systems (MCS) in the information management within seaports when an information technology platform has been adopted, such as the Port Community Systems (PCSs). We conducted a literature review on PCSs and on how AIS and MCS could contribute to the platf...
In the last decades, the phenomenon of separation between ownership and control has attracted the most attention from researchers and professionals. Indeed, proprietary concentration can play an asymmetrical role in helping to influence corporate performance, whereby large shareholders can use their power both to expropriate wealth due to minority...
This study investigates Management Control Systems (MCS) in supporting Port Authority (PA) decision-making processes to prevent and reduce negative environmental effects from seaports. We focus on information management (data collecting, processing and reporting) in the inter-organisational relationships system established among the stakeholders in...
Purpose
This paper aims to provide a better understanding of self-organised cruiser’s expenditures, analysing the effect of city interface satisfaction (CIS) on total monetary impact on land (TMIoL) for cruisers travelling without touristic guide and investigating the size of cruise ships, such as those labelled super-sized ships (SSSh), as a moder...
The aim of the paper is to investigate the supply chain of cruise companies that calling the Italian seaports, more specifically the factors that determine a company’s decision to outsource. In order to reach the goal, we selected a small deluxe cruise company that offers specialised programmes and a larger mass cruise company. In the first case, t...
In the last three decades, scholars and operators have paid increasing attention to the environmental sustainability and energy efficiency of seaports. To achieve high competitiveness in seaports in response to environmental and energy regulation, port authorities (PAs), policymakers, port users and local communities have to invest considerable res...
What are the criteria for private investors when they decide to invest their savings in to different investment products? Do these criteria differ between investors from different countries? We are investigating the investment portfolios determinants between private investors from Greece, Turkey and Italy. The study is grounded in the current and p...
Purpose
The purpose of this paper is twofold: first, to assess the degree of disclosure about compliance with corporate governance code and the explanations provided by Italian firms and second, to analyze the relationships between this disclosure and different variables of ownership structure.
Design/methodology/approach
The sample was composed...
In the last 30 years, environmental sustainability has been receiving increasing attention by scholars and operators. All the seaport stakeholders, including port authorities (PAs), policy-makers, port users, any port stakeholders, and local communities, must invest substantial resources to achieve high competitiveness with respect of the environme...
This paper investigates the relationship between ownership concentration and human capital disclosure in sustainability report, using both the agency theory and the proprietary costs theory. The findings show a negative relationship between ownership concentration and the level of human capital disclosure. The results also reveal that the associati...
This paper aims to analyse the role of Management Control Systems (MCS) for supporting the decision making process of Port Authorities (PAs), shipping agents and cruise companies, in preventing and reducing negative environmental effects from the seaports. The paper focuses on information management (data collecting, processing and reporting) in th...
Abstract. This paper investigates the relationship between ownership concen- tration and human capital disclosure in sustainability report, using both the agency theory and the proprietary costs theory. The findings show a negative relationship between ownership concentration and the level of human capital disclosure. The results also reveal that t...
The aim of this chapter is to analyze the role of Accounting Information Systems (AIS) in the information management when in the relationships system, characterizing the port communities (PCs), an information technology platform has been adopted, such as the Port Community System (PCS). More specifically, drawing upon the existing literature on the...
The aim of this paper is to identify and describe possible measurement indicators for monitoring the performance within a mentoring relationships system. We propose to investigate which factors can provide an adequate assessment of mentoring recognized as one innovative and specific technique to support the human resources management policies withi...
The purpose of this paper is to investigate the information and knowledge management regarding the carried out processes into the seaport relationships system in the Italian market. We focus on the relationships established between the water concessionaires and Port Authorities (PAs), in order to examine the main tools developed and adopted for fac...
The cruise tourism industry has been the fastest growing segment of the global travel sector over the last decades. Due to its dramatic expansion, this sector has recently attracted an increasing interest from researchers and practitioners.Despite this attention, however, some literature gaps still persist. Indeed, extant contributions facing the c...
Since 1994 the seaport services have been deeply reformed in order to improve service quality and to reduce public expenditure. These changes brought to the establishment of new public-private partnerships between Port Authorities (PAs) and private operators. In this context, the aim of the chapter is to investigate the reporting tools implemented...