Stefano Amelio

• PhD
• University of Insubria

Food and beverage in Europe represents a central sector in terms of contribution to GDP, employment, and the trade balance. At the same time, it has significant environmental, economic, and social implications, making the adoption of sustainable strategies of vital importance for companies in the sector. This study explores how sustainable business...

COVID‐19 radically changed how public services (activities of general interest) are pursued and administered. The search for resilient models has prompted public administration to test new regulatory approaches and to involve the third sector in the provision of primary services. This study investigates the sustainability and capacity of these mode...

In this paper study, we delve into the intricate landscape of Italian financial reporting, focusing our lens on the inclusion of derivative financial instruments for fiscal years commencing on or after 1 January 2016. Specifically, the study aims to understand the extent to which these instruments are integrated into company financials and evaluate...

Purpose Tax evasion and tax avoidance consistently strip national budgets of tremendous financial resources. Consequently, the discussion on tax fraud remains topical and a moving target subject matter. Various antecedents and moderators of tax fraud have been investigated over the years, yet the literature dedicated to the linkage between corporat...

Purpose The purpose of this study is to provide a bidimensional perspective to study the role that diversity and occupation play in corporate social responsibility (CSR). Design/methodology/approach Five big American companies were selected from a ranking carried out by a globally recognised website for finding flexible and inclusive jobs (www.fle...

This study aims to investigate the role of Non-Profit Organizations (NPOs) in order to have a more in-depth understanding of the relationship between the activity carried out by these organizations, the commitment towards Net Zero in the food industry and the propensity to consumer purchasing. The article will first analyze the need for corporate s...

This study aims to investigate the role of Non-Profit Organizations (NPOs) in order to have a more in-depth understanding of the relationship between the activity carried out by these organizations, the commitment towards Net Zero in the food industry and the propensity to consumer purchasing. The article will first analyze the need for corporate s...

The aim of the analysis is first of all to understand the degree to which the possession of derivative financial instruments is included in the Italian financial statements. In addition, to analyse the impact of accounting on the company's financial situation.

Following the CALL FOR PAPERS for the Special Issue, Economia Aziendale Online is organising an Online Workshop to celebrate the journal's 20th anniversary. Submission to the Special Issue of abstracts and/or papers submitted for the Workshop is encouraged. "Best presentation award" will be assigned.

Online Workshop to celebrate 20 years of the Journal "Economia Aziendale Online - Business and Management Science International Quarterly Review"

The authors propose a critical reinterpretation of a case study embedded in the historical period of post-WWII in Southern Italy. This period is characterised by relevant socio-political and economic consequences at a global scale, and it has been scarcely investigated from a business perspective. The authors consider the connections between war da...

Purpose The COVID-19 pandemic has generated a crisis that has hit the European economy and the currently existing systems. To cope with the crisis, Europe has started an investment aiming the energy transition and crisis. Portugal, Spain and Greece have received the approval of their National Recovery Plans from the European Commission, with a defi...

Economia Aziendale Online is extending an Invitation and Call for papers for this Special Issue focused on the evolution of the discipline in all its fundamental areas of study and practice. THEME: “Organizations: Administration, Governance, Management Between Tradition and Future” The invitation is extended to scholars, teachers, researchers, ex...

CALL FOR PAPERS Special Issue to celebrate 20 years of the Journal Economia Aziendale Online THEME: “Organizations: Administration, Governance, Management Between Tradition and Future”

Economia Aziendale Online WORKSHOP to celebrate 20 years of the Journal WORKSHOP THEME: “Organizations: Administration, Governance, Management Between Tradition and Future” 13 September 2023 "Best presentation award" will be assigned.

Corporate social responsibility (CSR) and fiscal responsibility have become a hot topic of debate in recent years. Many studies have investigated CSR and tax avoidance; however, such studies have overlooked countries' tax cultures and fiscal responsibility from a historical perspective and have not addressed how these elements affect current tax av...

Crowdfunding is an emerging practice that plays a central role in funding innovative ideas that support social sustainability. B-Corps are sustainable companies that are increasingly pursuing innovative financial strategies to fund their corporate sustainability goals. To date, the use of crowdfunding as a social financing innovation by B-Corp orga...

The aim of this study is to describe and analyse the relationship between the phenomenon of B Corp and M&A operations carried out by these companies. Italy is the second country at the international level and the first country at the European level to have been particularly active in this direction (Law n.208/2015). Therefore, a questionnaire was d...

This study aims to advance the literature by examining how accounting systems were used in the management of the Real Liceo in Lucca during the nineteenth century. It considers rare documents, statutes, and accounting books concerning the administration of the Real Liceo from 1819 to 1848. Focused on the importance of academic and educational organ...

Covid-19 has imposed a rethinking of risk management systems in the healthcare sector. The aim of this paper is to investigate how the risk has been and is managed by the healthcare organizations, on the basis of regional directives. The analysis focuses on the health system of the Lombardy Region. In particular, the authors focused on the resoluti...

The aim of the paper is to talk about the risk management system especially today in pandemic time. The authors would like to analyze the issue of risk management in an economic and healthcare context. taking into account that there are strong relationships between society and health such as the question of social responsibility and organization, s...

By adopting mainly the “principal-agent theory”, the study analyses how non-profit organizations (NPOs) corporate governance structure could increase the trust of the donors and therefore affect their ability to receive donations from taxpayers. Starting from a literature review we concentrated our attention on the non-profit sector where NGOs repr...

The aim of the paper is to analyse the relationship between Corporate Social Responsibility (CSR) and brand reputation in the luxury sector. In particular, the paper from one hand analyzes the drivers that lead to a growing integration of social responsibility in the competitive strategies of luxury firms and, on the other hand focuses on the role...

The paper aims at investigating the impact of UN Sustainable Development Goals (SDGs) 2030 on Italian "public interest entities" both in term of approaches to non-financial disclosure and on business strategies. The analysis focuses on the investigation of the relationships between the 17 SDGs and the set of non-financial information defined in bon...

The aim of the paper is to analyze how socially responsible behaviors can be considered as risk management tools. In particular, the underlying objective is to highlight the existence of a link between CSR and risk management within the healthcare sector of the Lombardy Region (Italy). The research is divided into two sections and the approach used...

This study analyses the growing social trends of sustainability reporting practices in non-governmental organisations (NGOs). Taking a preliminary step toward NGO funding, we consider the current lack of information disclosure in existing reporting practices, which are diverse and unsustainable. We investigate key organisational information in orde...

During the last decade, an increasing number of universities have started to play an active role in creating a more sustainable future, with many implementing sustainability initiatives on campus. Following recent studies of other significant initiatives, this paper aims to analyse recent sustainability policies introduced by the University of Mila...

Collegato ai concetti teorici sviluppati nel volume “L’Economia aziendale oggi”, questo libro rappresenta uno strumento di supporto per lo studente, in quanto propone una serie di esercizi svolti relativi ai nodi fondamentali dell’Economia aziendale. Particolare risalto è dato alle applicazioni numeriche concernenti l’organizzazione aziendale, il s...

The aim of the paper is to analyze the level of acceptance of social responsibility practices in Italy and in particular to evaluate the degree of social responsibility arising from the websites of Italian listed companies. CSR communication contributes to a corporation’s corporate social disclosure, whose main purpose is to enhance a corporate ima...

The aim of the paper is to analyze the level of acceptance of social responsibility practices in Italy and in particular to evaluate the degree of social responsibility arising from the websites of Italian listed companies. CSR communication contributes to a corporation’s corporate social disclosure, whose main purpose is to enhance a corporate ima...

The purpose of this paper is to analyze the sustainability report for the communication of Corporate Social Responsibility (CSR) in a nonprofit organization. To this aim, an Italian case study is analyzed: the Fondazione Renato Piatti Onlus, a nonprofit organization of Social Utility. In the first part, we analyze the CSR for nonprofit organization...

The aim of the paper is to analyze the level of acceptance of social responsibility practices in Italy and in particular to evaluate the degree of social responsibility arising from the websites of Italian listed companies. CSR communication contributes to a corporation’s corporate social disclosure, whose main purpose is to enhance a corporate ima...

The aim of the paper is to analyze the status of non-financial information disclosure in the European Union in order to evaluate the level of acceptance of social responsibility practices. The research is divided into two sections and the approach used is mainly theoretical and qualitative. In the first part the UE financial and non-financial infor...

The aim of the paper is to analyze the status of non-financial information disclosure in the European Union in order to evaluate the level of acceptance of social responsibility practices. The research is divided into two sections and the approach used is mainly theoretical and qualitative. In the first part the UE financial and non-financial infor...

The aim of the paper is to analyze the valuation and the application of the impairment test of intangible assets of Italian football teams.

The aim of the paper is to evaluate the degree of social responsibility arising from the statement of comprehensive income prepared according to IAS/IFRS, to demonstrate whether the values obtained from prospects and from the calculation of the indicators are sufficient to analyze the Company's performance from the perspective of social responsibil...

The aim of the paper is to evaluate the degree of social responsibility arising from the statement of comprehensive income prepared according to IAS/IFRS, to demonstrate whether the values obtained from prospects and from the calculation of the indicators are sufficient to analyze the Company's performance from the perspective of social responsibil...

The aim of the paper is to analyze the situation of the human resources in the non profit organizations in Italy. The human resources of a non profit organization are composed by workers and volunteers. Volunteers are workers who voluntarily choose to provide services to a non profit, without any expectation of compensation. The non profit sector i...

The aim of the paper is to analyze the situation of the human resources in the non profit organizations in Italy. The human resources of a non profit organization are composed by workers and volunteers. Volunteers are workers who voluntarily choose to provide services to a non profit, without any expectation of compensation. The non profit sector i...

The aim of the paper is to evaluate the differences on the reporting performance choices between the comprehensive income and the net profit in period of financial crises. In the first part this paper reports on the choice made by companies in their statement of comprehensive income with respect to the IAS/IFRS options. In the second part the calcu...

The aim of the paper is to compare the utility of the net income and the total comprehensive income for the evaluation of goodness in connection with companies' investments. For the research, we use the data of the consolidated financial statements for 2010, 2011 and 2012 published online by companies listed on the Prime Market of the Czech Republi...

The aim of the paper is to compare the utility of the net income (NI) and of the comprehensive income for the evaluation of financial performance of the company and to verify whether the total comprehensive income (TCI) is more value relevant than the net income especially in times of crisis (IAS 1, par. 5). The Financial Accounting Standards Board...

The aim of the paper is to compare the utility of net income with that of total comprehensive income (TCI) for purposes of evaluating the soundness of investments. The study will be based on consolidated financial statement data for 2010, 2011 and 2012, published online by listed companies on the Czech Republic Stock Exchange. The last part of the...

The aim of the research is to analyze the income statement adopted by Czech companies listed in the prime (main) market of the Czech Republic Stock Exchange, in the standard (free) market and in the start market, when they adopted IAS/IFRS principles. A company's income statement reflects a company's past profitability, and earnings growth is one o...

The aim of the research is to define which format has been adopted by companies listed on the Czech Republic Stock Exchange for the new Income Statement to be prepared according to the International Accounting Standards-IAS 1 revised in 2007. In particular, we examine the Financial Statements 2010 published online. The IAS 1 revised allows the comp...

The aim of the paper is to compare the utility of the net income and the comprehensive income for the evaluation of financial performance of the company. Traditionally net income was the key performance measure of a business. But over time, accounting standards setters came to believe that net income by itself was an insufficient, and possibly even...

Purpose of the article: The article examines the IAS 1 revised that allows the company to choose between a reclassification of items by nature or by function (destination), it also provides two alternative presentations of the income statement: a single statement of comprehensive income or two statements, the first containing the components of n...