Stella Lippolis

• Associate Professor 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...

Purpose Through the reconstruction of the events of some foreign entrepreneurs who worked in the territory of the Italian city of Bari in the first half of the 19th century, this paper aims to analyze the role of entrepreneurial migration in the economic development of Apulia land in this period. Design/methodology/approach This study adopts a the...

In the second half of 2021 - the first half of 2023, the EU electricity markets were under unprecedented pressure caused by soaring gas prices and aggravated by other fundamental factors. This period corresponds to the energy crisis in the EU electric power sector. However, all EU electricity markets responded to the energy crisis differently. This...

Methodology for revealing the energy crisis in the electricity market, which is based on the tools of descriptive statistics, explanatory data analysis and k-means clustering which allows to identification duration and phases of the energy crisis such as escalation, peak, and recovery phases.

The electric power sector plays a central role in changing the EU's energy landscape and establishing Europe as the first climate-neutral continent in the world. This paper investigates fundamental shifts in the EU's electric power sector by carrying out its logarithmic mean Divisia index decomposition by stages of electricity flows on a large-scal...

The detail dataset of fundamental shifts in the EU’s electric power sector by carrying out its logarithmic mean divisia index decomposition by stages of electricity flows on a large-scale basis (for both the entire EU and its 25 member states) for the period 1995–2021

In the last few years, many policymakers started implementing stricter rules about sustainability reporting in their jurisdictions. However, this process has been characterized by criticisms related to the potential mis-alignments between Environmental, Social and Governance factors (ESG) performance and sustainability reporting quality. This evide...

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...

THE IMPACT OF DIGITIZATION ON THE FINANCE, ACCOUNTING AND CONTROL FUNCTIONS. EVIDENCE FROM AN EXPLORATORY SURVEY. The digital transformation process is significantly impacting the activities of the Finance, Accounting and Control functions of companies. IT and digital technologies have the potential to reshape accounting information systems and "di...

During the sixteenth century, small diasporic communities of businessmen of Ragusa Republic settled in some Mediterranean ports. These communities were made up of commercial agents, merchants and seamen who, using the detailed information system of the motherland and relying on the Republic’s fleet, were engaged in the trade of grain. This study ex...

This research aims to analyze the relationship between the characteristics of the Board of Directors (BoD) and the effectiveness of the monitoring of earnings manipulation activities in family – controlled companies in Italy. In particular, specific hypotheses relating to the link between those aspects of the Board, that substantiate its independen...

The evolution of information and communication technologies and changes in competitive contexts have forced enterprises to rethink managing and organisation modalities. New information infrastructures, changing the modalities through which knowledge is generated, exchanged and utilised, along with the inevitable impact on the production and consumi...