Daniela Coluccia

• Sapienza University of Rome

This paper explores the interplays between institutional and organisational variables in explaining heterogeneity among firms in CSR/ESG disclosure under voluntary regimes and in different institutional contexts, within the neo‐institutional perspective. Moderating hypotheses hold that the relationship between CSR/ESG and Formal Institutions is aff...

Purpose This study aims to examine the extent and quality of biodiversity reporting within publicly traded companies in Italy during 2022, amidst growing calls worldwide for enhanced corporate environmental responsibility. Design/methodology/approach The study proposes a framework derived from existing biodiversity reporting literature and interna...

This paper aims to define and measure the environmental impacts associated with three distinct industry techniques used in the production of fresh tomatoes, from planting to harvesting. A comparative Life Cycle Assessment (LCA) is conducted to evaluate the environmental performance of producing one kilogram of fresh processing tomatoes. The study i...

The aim of this chapter is to define the theory of BM providing an updated overview of new business models, focusing on BM innovation and sustainability toward the investigation of smart technologies. Using a bibliometric investigating the years 2018–2020, our results enrich existing studies with a primary set of relevant keywords and streams direc...

The Scientific Observatory on Gender Research “Ipazia” is pleased to announce the workshop on “Female entrepreneurship in the crisis context.” The financial crisis has characterized the economic and social scenario of the last decades. It has challenged people, organizations, and territories find themselves to operate, aiming not just to survive,...

Purpose The purpose of this paper is to analyze within the knowledge management (KM) stream the relationship between KM and intellectual capital (IC) and entrepreneurship (E). IC is a pivotal intangible resource to firms to generate knowledge. Knowledge and information are strategic for today’s company life. IC is generated and dynamically recombin...

This paper is voted to study if cultural/institutional environment among different countries can affect the presence of women on boards. The analysis is focused on a statistical model to observe over the period 2007–2017 (11 years) a cross-sectional sample of MSCI Index-listed companies (476 firms).

The aim of this paper is to investigate the effects of value added intellectual coefficient (VAIC) on the voluntary disclosure of a sample of listed companies in the years 2006, 2009, and 2012, according to a multi-stakeholder approach. This research has been organized in two parts. Firstly, the paper discusses the literature on voluntary disclosur...

We propose an alternative firm-level measure for innovation activities—R&D elasticity—and we analyse its effects on the Tobin's Q of listed companies on the Euronext 100 Index. We find that R&D elasticity is positively related to market appreciation by stakeholder investors. Moreover, we analyse the role of default risk in the relationship between...

In recent years, in European countries, there has been a growing consensus that gender diversity could improve the economic and social performance of companies. In some countries, the process was supported by the issuing of rules that provided for the mandatory presence of women on boards. Our first aim is to study the level and evolution of the pr...

We propose to investigate the relationship between corporate social responsibility disclosure and institutional/environmental factors among a sample of European listed companies. We find that, by using several traditional explicative variables, institutional factors affect the level of CSR disclosure, in a context where the EU Commission has been p...

Football is perhaps the most popular sport in the world. The market of football players is one of the most popular factors of the sport that makes the fans dream of each team which increases the interest around the sport. In 2013 the player Gareth Bale was sold from Tottenham to Real Madrid for 100 million Euros. Someone argues that the market for...

In recent years, there has been a growing consensus that gender diversity could improve the economic and social performance of companies—although progress has been painfully slow. In Italy, Law n. 120/2011 has required that since 2012 the composition of corporate boards must comprise at least 1/5 women and, from 2015, 1/3 women. Here, our primary a...

This paper is on the relationship between the level of voluntary disclosure related to many corporate stakeholders and the volatility of the market returns among a representative sample of Italian listed companies, in the years 2006, 2009 and 2012. The source of the disclosure is all the available mandatory and voluntary documents. We empirically t...

This paper is on the relationship between the level of voluntary disclosure related to many corporate stakeholders and the volatility of the market returns among a representative sample of Italian listed companies, in the years 2006, 2009 and 2012. The source of the disclosure is all the available mandatory and voluntary documents. We empirically t...

Through this paper, we empirically studied the presence, evolution, and determinants of voluntary disclosure with reference to the Italian Stock Exchange context in a multi-stakeholder approach. In particular, we identified eight stakeholders: customers, suppliers, competitors, institutions, community, environment, human capital and corporate gover...

The recent financial crisis highlights the weaknesses of the traditional measures of risk in the banking sector, as Banking Authorities have missed considering the behavioural aspect of the risk culture, which is an essential tool for the value creation process of risk management (Financial Stability Board, 2014; Carretta et al., 2015; Schwizer, 20...

The purpose of this paper is to contribute to the existing literature on corporate disclosure by exploring the quality of information on financial risks contained in the annual reports of a sample of non-financial companies listed on the Italian Stock Exchange. The analysis is based on a manual content analysis approach, used to measure the level o...

During recent years, there has been an increase in corporate social responsibility (following CSR) disclosure not only through sustainability reports but also through digital reporting. The purpose of our research is to study the CSR disclosure made by a sample of Italian listed companies. In particular, we built a disclosure index based on CSR dis...

Purpose – This study aims to verify the presence, evolution and determinants of voluntary environmental disclosure from companies listed on the Milan Stock Exchange. The authors examined documentation of listed firms from 2006 and 2009. These years immediately precede and follow Italian legislative decree n. 32/2007, which introduced (albeit on a...

In this paper, we have studied the factors that influence the environmental disclosures of Italian listed companies. We also aimed to verify the effects produced by the introduction of specific legislation (albeit of a voluntary nature) on environmental disclosures. The analysis has the advantage of including all of the informational documents prod...

In economies in which agricultural wealth has an impact of over 95 percent of available internal production, it is natural that the land is the dominant factor in the production combination and in consumption. Land – at least up to the onset of mercantile capitalism – was undoubtedly the scarcest production factor, and the most difficult to obtain,...