Elisabetta Magnaghi

Elisabetta Magnaghi
Lille Catholic University · FGES

Professor

About

26
Publications
4,684
Reads
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119
Citations
Citations since 2016
25 Research Items
119 Citations
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Introduction
Elisabetta Magnaghi currently works at the FGES, Lille Catholic University. Elisabetta does research in Financial Economics, Accounting Scholarship and Business Administration. Their most recent publication is 'The Transposition of the Non-Financial Reporting Directive in the UK, France and Italy'.
Skills and Expertise

Publications

Publications (26)
Article
Full-text available
As the Fourth Industrial Revolution gains momentum and involves a plethora of disruptive technology concepts, such as blockchain, they have infiltrated economies that have only experienced a small portion of their scope, consequences, and applications in their different branches. This research aims to examine the potential uses of blockchain techno...
Article
Full-text available
Purpose – This paper develops a conceptual framework for extended external reporting (EER) influences (EERI), including Sustainability, Non-Financial, Integrated, and Value Reporting. Using the Environmental Legitimacy, Accountability, and Proactivity (ELAP) framework as the base, we modify its proposed concepts and linkages using relevant conceptu...
Chapter
The aim of the study is to explore how the implementation of a teleconsultation diagnostic solution carried out with pharmacies is able to improve quality and access of care and which are its impacts on the health service ecosystem. The method adopted is an explorative case study, preceded by a rapid theoretical focus on telehealth facilitated by i...
Article
This paper studies the equilibrium decision-making problem of product service supply chain (PSSC) network under the impact of COVID-19 related risks. The PSSC is composed of service-oriented transformation of manufacturing enterprises to sell product service systems (PSSs) to customers. So, under the impact of COVID-19, the network faces dual risks...
Chapter
Today, exploring the impact of Artificial Intelligence on the economy is a very important topic both for governments and companies’ agendas. Artificial Intelligence is still in the early stage of development and diffusion in some realities and there is great uncertainty about the future opportunities and challenges especially dealing with diffe...
Article
Full-text available
Building on the argument that corporate boards are responsible for the creation and leveraging of a firm’s intellectual capital (IC), this study empirically examines the relation between boardroom characteristics—namely board size, director independence, leadership structure and gender diversity—and IC efficiency. Additionally, we propose that the...
Article
ADAM has won many prizes and awards for its sustainable and social innovation achievements. This company operates in the wine and spirit sector, with a production of packaging for bottles. Located close to Bordeaux, with another small production site in Reims, the plant has a strategic position next to one of the biggest forests in Europe (“Les Lan...
Article
Purpose The high frequency of disruption and dislocation of many industries, the migration to low-cost countries of different assets and activities, the increase in systemic risk, the birth of social and ecological constraints, as well as the new worldwide competitors require businesses and the overall society to change. In a so-called Industry 4.0...
Chapter
In the last period, we have been facing the impact of smart society and of its components such as smart cities which have become a strategic element to improve the quality of lives as well as to achieve specific needs. The aim of this work is to better understand smart cities in a unique and complex context such as China analysing the most recent e...
Chapter
Full-text available
The purpose of this article is to set the groundwork of data-driven decision making. Currently, there are widespread discussions on how society is shaped and changing due to the increased use of data for decision making in the private and public sector. Central to this form of decision making is big data and open data. We present a critical review...
Chapter
Cities are complex forms of organizations. The phenomenon of smart cities (SC), smart universities (SU) and smart buildings (SB) is expanding and information systems constitute organizational frameworks for this development. In this chapter, we will come back on the evolutionary approach of SC and develop what is at stake. Then we will explain why...
Chapter
Full-text available
In this paper we investigate the underlying theoretical and practical dimensions of the smart city concept. Exploring the smart city concept is necessary for understanding its meaning and usefulness. We begin by framing the problems faced in cities, i.e. urban issues, as wicked problems: complex and intractable. Then, a review of the meaning of a s...
Book
The United Nations included sustainable cities and communities in its 2030 SDGs. Cities and, on a smaller scale, neighborhoods, building managers and firms are now adopting technologies and information systems to help achieve the energy, economic, social and environmental transition. This volume gathers contributions on the key organizational succe...
Article
Full-text available
Modern cities face the challenge of providing citizens with an appropriate level of services to maintain the growing population. Thanks to the support of open data policymakers are capable of ensuring administrative transparency and participation in decisions, enabling citizens and employees to effectively use services and tools and integrating phy...
Article
Full-text available
CSR practices and reporting vary across countries and companies. Accouting studies using institutional theory show that even where there are coercive pressures to converge, local practices and traditions are other types of pressures that play a role in maintaining divergence. Similarly, legal studies indicate that harmonisation attempts made by the...
Chapter
The world’s urban population is expected to double by 2050. As the planet becomes more urban, cities need to become smarter. Major urbanization requires new and innovative ways to manage the complexity of urban living; it demands new ways to target problems of over-crowding, energy consumption, resource management, and environmental protection. It...
Article
Full-text available
Nowadays the turbulence, which is dominating economic systems in all sectors, forces companies to non-stopping research of new paths through which obtain growth and performance improvement. Innovation in information systems, as well as management accounting and risk management systems, are fully included in the initiatives that could lead a company...
Article
The 2014/95/EU Directive is the first regulatory attempt to harmonise large entities’ non-financial reporting. It sets minimum requirements whilst leaving discretion to Member States in transposing relevant aspects of disclosure. The transposition is the first moment in which the Directive directly impacts on companies and determines whether they w...
Article
Full-text available
The aim of this study is to investigate how EU Member States used their discretion in transposing EU Directive n. 2014/95/EU. The Directive provided the opportunity to achieve similar levels of companies' transparency on social and environmental matters, as well as increasing trust and encouraging more sustainable corporate behaviors. The compariso...
Article
Purpose We propose to explore the way the EFQM model could be used in order to help managers better understand the connectivity between the various capital and consider it as a complementary management control systems tool, for implementing an integrated reporting , according to the new reporting standard developed by the IIRC (International Integr...
Article
Full-text available
The role of Business Model in corporate report The purpose of this article is to analyse the importance of the Business Model (BM) concept in the enterprise reporting system. Our research question focuses on identifying aspects of the BM, in the light of different contributions, to better represent and report on the dynamics of growth and sustainab...

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