Rossella Leopizzi

• Phd in Business administration
• Ricercatore a t.d. at University of Bari Aldo Moro

The increasing attention on ESG dynamics by stakeholders is spurring an intense debate about the future of corporate reporting. Despite the widespread adoption of more sophisticated accountability tools among European companies, practitioners and policymakers alike acknowledge the need to advance the integration of ESG indicators into financial rep...

THE CRISIS IN THE THOUGHT OF PAOLO EMILIO CASSANDRO: A REVERSED PERSPECTIVE OF INVESTIGATION). In the last years the evolution and the sudden changes of economic scenarios have led to the necessity to investigate more and more the conditions of business functionalities to be able to orient the behaviours of the companies towards effective and effic...

Only in the last years, Sustainable Open Innovation has become a unique issue from the convergence between the concept of Open Innovation and sustainability as well as a challenge for the future business models of companies. Given that the aim to build a more sustainable world is one of the most relevant targets to reach over the world, the present...

This research aims to investigate the impact of social networking, family support, social dominance orientation and, access to finance on the entrepreneurial intention among Omani women and to examine the mediating role of entrepreneurial persistence and entrepreneurial passion between growth constraints and the entrepreneurial intention on Omani w...

Purpose The purpose of this paper is to shed light an important limit of the Non-Financial Reporting Directive (NFRD) in pursuit of its substantial purpose, which is to achieve sustainability and contribute to achieving the objectives of United Nation (UN) Agenda 2030; the paper also suggests how to overcome those limits. Design/methodology/approa...

This research aims to contribute to the scientific debate about the lack of interlinkagesbetween mandatory non-financial reporting and sustainable business models. For ourpurposes, a counter-accounting analysis was conducted on the non-financial reportsof a sample of 145 Italian firms interested by the Directive 2014/95/EU effects.Specifically, the...

Board members' attitudes towards environmental protection are an important antecedent of how companies define and implement sustainability initiatives, but little is known about directors' attitudes and the factors associated with these. Using survey data on Italian board members, the research sought to explore the relationships between these indiv...

Purpose This study aims to investigate the evolutionary pathways adopted by a digital platform to favor the development of an entrepreneurial ecosystem inspired by circular economy behaviors, becoming an enabler in the development of a coevolutionary relationship between entrepreneurial ecosystems and circular economy. Design/methodology/approach...

The last years have seen an increasing consciousness about the need to rethink the global economy [...]

Tourism has been the subject of great attention of policy makers. The centrality of the sector derives from multiple factors, including the high number of subjects employed within the supply chain, the contribution to developing nations’ economic growth, and the environmental implications of establishing new productive activities. Under this scenar...

Tourism has been the subject of great attention of policy makers. The centrality of the sector derives from multiple factors, including the high number of subjects employed within the supply chain, the contribution to developing nations’ economic growth, and the environmental implications of establishing new productive activities. Under this scenar...

Previous studies show regulation and corporate governance play an important role in affecting CSR processes and outcomes. The stakeholder engagement (SE) process represents a good practice of Corporate Social Responsibility (CSR) and, at the same time, an aspect of substance over form, within the CSR policies. In spite of its relevance , SE represe...

The aim of this paper was to investigate the role of public institutions in the pursuit of sustainable development in a case study of international relevance: Taranto’s ILVA steel plant, which is one of the biggest steel and iron centres in Europe. The case study was analysed through investigating the different aspects of sustainable development in...

In recent years, non-financial reporting has spread widely in Europe due to the growing attention paid by stakeholders and policymakers to this topic. Specifically, the European context has been characterised since 2017 by the rapid growth of mandatory non-financial reporting because of the transposition of the EU Directive 95/2014 by the EU Member...

Since 2016, the European context has been characterised by the introduction of the Directive 95/2014/EU on mandatory non-financial reporting. The Directive has been transposed in the Italian context through the Legislative Decree 254/2016. However, following evidence previously collected from other jurisdictions, a high degree of scepticism by acad...

Nell'ambito dell'attuale contesto economico, il settore pubblico risulta essere elemento centrale delle dinamiche economiche e sociali che caratterizzano un dato contesto territoriale. In tal senso, i profili organizzativi e gestionali che si realizzano al suo interno devono sempre più essere indirizzati verso criteri che tengano ben presente la sc...

In recent years, non-financial reporting has spread widely in Europe due to the growing attention paid by stakeholders and policymakers to this topic. Specifically, the European context has been characterised since 2017 by the rapid growth of mandatory non-financial reporting because of the transposition of the EU Directive 95/2014 by the EU Member...

The document represents the first result of the study conducted by the research group “SDGs and corporate reporting” and is intended to be the starting point for a process of corporate awareness towards the objectives of sustainable development. The document, therefore, has a twofold objective: • to provide a reliable survey of the level of reporti...

This research represents a preliminary analysis of the non financial risk disclosure and the first after the introduction of the European Directive. Using a content analysis, the level of non-financial risk disclosure after the introduction of the Directive2014/95/EU on non-financial information has been investigated. Moreover, in order to understa...

La Direttiva 2014/95/UE rappresenta in ambito comunitario un importante risultato che testimonia il consolidamento della Corporate Social Responsibility nei processi di rendicontazione d'impresa. Nell'ordinamento italiano la suddetta direttiva è stata recepita mediante il decreto legislativo 30 dicembre 2016, n. 254 che ha previsto l'obbligo per gl...

Purpose The purpose of this paper is to provide an analytical overview of the academic output of eminent Italian scholars in the period from the end of the Second World War to the 1970s on the subject of corporate social responsibility (CSR). Design/methodology/approach Through the use of content analysis, possible logical and conceptual similarit...

According to the Directive 2014/95/EU on non-financial information (NFI), from 2017 onwards, large companies of Member States will be required to provide a series of social, environmental and governance disclosures. This paper, focusing on the evaluation of the quality of NFI in the UK and Italy before the implementation of the EU Directive, invest...

The aim of the paper is to provide an analytical overview of eminent Italian schol-ars' academic output on the subject of Corporate Social Responsibility (CSR) in the period from the end of the Second World War to the 1970s. Through the use of content analysis, possible logical and conceptual similarities between the scholars' theories and the pres...

This work introduces a model for evaluating the quality of stakeholder engagement (SE) in the banking sector by applying content analysis to SE disclosure. Through this model, an SE score is calculated based on a combination of qualitative and quantitative variables by international standards and relevant literature. The results show that European...

According to Directive 2014/95/EU on disclosure of non-financial information from 2017 onwards, large companies (exceeding 500 employees) headquartered in Member States will be required to provide a series of social, environmental, and governance statements. The Directive was transposed into Italian law by Legislative Decree 254 of 30 December 2016...

According to the Directive 2014/95/EU on non-financial information, from 2017 onwards, large companies (exceeding 500 employees) belonging to Member States will be required to give a series of social, environmental and governance disclosures. Nowadays, Member States are developing plans for transposition of the EU Non-financial reporting (NFR) Dire...

The aim of the paper is to provide an analytical overview of the academic output of eminent Italian scholars in the period in question on the subject of Corporate Social Responsibility with a view to obtaining useful insights into more recent CSR theory.-Methodology/Approach. This paper analyses the works published by five of the most eminent Econo...

Extended abstract OBIETTIVO Il lavoro intende presentare i primi risultati di una ricerca il cui obiettivo è quello di delineare il percorso evolutivo del sistema amministrativo-contabile, istituzionale, di governance ed organizzativo della Banca Popolare di Parabita nella sue diverse fasi: di nascita, crescita e sviluppo. La Banca Popolare di Pa...

The aim of this study is to propose a method to evaluate the Corporate Social Responsibility (CSR) identity of a firm. Using this method, based on a fuzzy expert system (FES), it is possible to generate a comprehensive rating for the assessment of the sustainability of a firm. Up to now, measurement has been hampered by a lack of clarity in theoret...

This paper, which is to be collocated with international research studies of the historical origins of corporate social responsibility (CSR), deals with both the theme of CSR itself and the topics related to it through an examination of the key characteristics of the theories of the master in the field of Italian Economia Aziendale, Paolo Emilio Ca...

Structured Abstract Purpose-This paper focuses the important role that the world wide web can play in the process of stakeholder engagement. In particular, through making use of online interaction, i.e. the tools of web 1.0 and above all web 2.0, particularly social media and social networks, the process of stakeholder engagement could improve. In...

Il presente contributo, inquadrandosi nel filone di studi internazionali sulla ricerca delle radici storiche della Corporate Social Responsibility (CSR), ripercorre il tema della CSR e delle tematiche alla stessa connesse riportando i tratti essenziali del pensiero di alcuni aziendalisti italiani nel ventennio che interessa il periodo dal secondo d...

Purpose – The purpose of this paper is to examine the relationship between remuneration for the achievement of objectives and sustainability, and – more specifically – the amount of attention that listed companies in Italy devote to defining, and consequently to communicating externally, sustainability as a criterion in establishing the wage levels...

Il presente studio analizza la qualità dell’informativa presente nel documento “Relazione sulla remunerazione” delle imprese quotate presso Borsa Italiana nel segmento STAR . L'obiettivo del presente lavoro è sviluppato su tre livelli di analisi: valutare la qualità della disclosure della Relazione sulla remunerazione per gli anni 2011(first adopti...