Elisabetta Magnaghi

• Professor
• Dean at Kedge Business School

Purpose This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges. Design/methodology/approach The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) an...

In response to the negative economic impacts for EU citizens of COVID-19 and Ukraine war, in the EU educational market, it is urgent to support digital transformation plans at all levels by effective activities and customized online services. It is also required to support new inclusive smart digital pedagogical methods and advanced skills for a re...

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...

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...

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...

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...

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...

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...

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...

Le référentiel de reporting intégré proposé par l’IIRC n’est que très rarement appliqué par les PME non cotées. Pourtant, cette norme pourrait leur être utile afin de développer leur modèle économique durable. Nous effectuons en premier lieu une revue de la littérature académique consacrée à ce nouveau format de publication, puis nous abordons les...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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