Rosa Lombardi’s research while affiliated with Sapienza University of Rome and other places

The EU Directive 2022/2464 “Corporate Sustainability Reporting Directive” (CSRD) introduced the requirement of disclosure about environmental, social and governance topics in compliance with European Sustainability Reporting Standard for many companies. Particularly, it introduces for the Fiscal Year (FY) 2026 the requirement also for small and complex institutes that are large or listed to disclose firms’ information in according to CSRD. This paper aims to analyse the introduction of mandatory disclosure in relation to the gender equality. We used a qualitative method, analysing and comparing indicators of gender equality in sustainability report before and after the publishing of CSRD. To create our sample, we started from the European Central Bank (ECB) list of directly and indirectly supervised entities, and among the less significant institutions (LSIs), we selected the cooperative banks. After some adjustments, we composed our sample of 11 cooperative banks affected by the CSRD. We discussed this through the lens of disciplinary power of Foucault’s theory. Foucault argued that “the Panopticon induce in the inmate a state of conscious and permanent visibility that assures the automatic functioning of power […] the inmate must never know whether he is being looked at any one moment; but he must be sure that he may always be so… (pp. 200–201)”. In this perspective, people used the disciplinary power to obtain a particular behaviour by others. This article supports academic, policy makers and decision-makers. Particularly, it contributes to existing literature about the effects on firms of introduction of CSRD. It supports policy makers to understand the potential of a new law on the firm’s behaviour. This leads decision-makers to reflect on how their behaviour is in reality influenced by disciplinary power. This study fills a gap in the literature on how the recent CSRD (2022) promulgation that companies have to comply with in terms of disclosure also impacts on the values of gender equality indicators. Particularly, it provides an interpretation of firm’s behaviour in response to introduction of CSRD. We demonstrate that also in the case of CSRD, there is a disciplinary power that induces purposeful behaviour.

In the last two decades, the concept of sustainability has been changing and evolving (Ratti et al., 2023; Qi et al., 2023). In particular, in the European landscape, directives have been introduced aiming at making sustainability reporting mandatory for a larger number of companies (CSRD, 2022; Cuomo et al., 2022; NFRD, 2014). The 2022 directive, i.e. the Corporate Sustainability Reporting Directive (CSRD), has proposed the introduction of detailed requirements and information for companies (Aureli et al., 2020; Cosma et al., 2022). Thus, companies are also required to provide information regarding their strategy in terms of environmental, social, and governance (ESG) factors (Fiandrino et al., 2022). It becomes essential to possess insights both into short-term initiatives and achievements of a company and also into future forecasts (KPMG, 2023; Oprean-Stan et al., 2020; Ratti et al., 2023). Thus, strategic planning regarding non-financial data assumes crucial importance, entailing the delineation of objectives to be attained in the medium to long term within the framework of ESG criteria (Bhimani - Langfield- Smith, 2007; Esch et al., 2019; Theriou, 2015). Companies are starting the establishment of sustainable goals to be accomplished over a typically multi-year horizon alike financial performance target planning (Qi et al., 2023). This chapter examines the transition from strategic planning to sustainability- focused strategic planning. This contribution aims to shed light on the evolution of strategic planning, emphasizing its integration of sustainability issues into reporting and disclosure ESG information and activities. The purpose is to explore how organizations adapt the planning process to address ESG concerns alongside their traditional business objectives.

This article aims to determine a comprehensive resume of environmental reporting (ER) in the public sector recognizing its role in achieving the environmental sustainable development goals (SDGs). A structured literature review was conducted by content and bibliometric analysis as well as applying the analytical framework by Manes Rossi et al. (2020) to draft the state‐of‐the‐art of ER in public sector organizations and link them to the environmental SDG targets. The analysis develops insights and critical reflections on emerging research areas related to biodiversity disclosure, climate change, and carbon emission disclosure, including ER from a general perspective in the public sector and identifies future research paths that deserve in‐depth‐investigation. The originality of our study derives from the proposal of a set of renewed streams of research addressed to academics and practical communities as well as to decision‐makers and policymakers in taking urgent action to be compliant with emerging legislative issues and to be accountable toward stakeholders in preventing climate change and combating environmental impacts.

This article aims to analyse the evolution of gender budgeting (GB) and its impact by investigating the GB of the Italian State. We applied a qualitative methodology based on a case study to analyse the evolution of GB (Yin, 2018). The case study analyzed the Italian context, specifically scrutinizing the gender budget and policies of the Italian State as published by the Ministry of Economy and Finance (MEF) (Italian Gender Budgeting, 2023). In Italy, GB starting at local levels and later integrated nationally through legislative measures aims to identify resources for equal opportunity policies and evaluate gender impacts of budgetary policies. The first Italian national GB, established in 2017 for the 2016 fiscal year, now serves as a strategic tool for enhancing Italy's Gender Equality Index score, with a target of increasing it by 5 points by 2026, as outlined in Italian GB reports. Our results reveal that the GB of the State has undergone significant evolution from its first edition to the latest in 2023. This evolution has involved changes in the level of detail of information, the structure, the number of pages, and the number of boxes. Additionally, there have been alterations in the amount of expenses and a slight evolution in the methodology of expenditures. This study has several theoretical implications for academics, public entities, practitioners, and decision-makers. This research contributes to the literature on GB investigating the Italian case. The originality of this study stems from the analysis of the evolution of the GBof the Italian state. Unlike existing research, which predominantly focuses on the GB analyses of municipalities or universities, our research delves into the complexities of GB at the national level (Galizzi et al. 2014; Galizzi et al., 2018; Galizzi et al., 2023; Lucchese et al. 2022).

The objective of this chapter is to illustrate the state of the art in the presentation of non-financial reporting by companies in the European Union in order to ensure sustainable behaviour and actions, be accountable to stakeholders, and create long-term value. The framework for reporting non-financial information and sustainability is presented, along with an analysis of how accounting rules in the UE have changed in relation to these issues. The chapter also provides an overview of US regulations in this area.

This chapter investigates the audit challenges in corporate environmental reporting. We performed an analysis of the literature by collecting studies published by academics and practitioners to define the current state of the art, best practices, opportunities, and benefits in light of recent regulations. Our analysis presents the trends of auditing practice in terms of assuring environmental information (i.e. greenhouse gas emissions, climate-related information, environmental management systems, and carbon emissions). The findings reveal that assurance on environmental reports is a consolidated practice among companies requiring the independent assurance provided by a third party. They also highlight advantages for companies that assure their reports, such as increased believability and credibility, and the enhanced quality of information. Hence, this chapter identifies critical issues in auditing practices and provides insights for future research.

Purpose This paper aims to define a hierarchical and multi-criteria framework based on pillars of the Modernization of Higher Education to evaluate European Accounting Doctoral Programmes (EADE-Model). Design/methodology/approach The authors applied a quali-quantitative methodology based on the analytic hierarchy process and the survey approach. The authors conducted an extensive literature and regulation review to identify the dimensions affecting the quality of Doctoral Programmes, choosing accounting as the relevant and pivotal field. The authors also used the survey to select the most critical quality dimensions and derive their weight to build EADE Model. The validity of the proposed model has been tested through the application to the Italian scenario. Findings The findings provide a critical extension of accounting ranking studies constructing a multi-criteria, hierarchical and updated evaluation model recognizing the role of doctoral training in the knowledge-based society. The results shed new light on weak areas apt to be improved and propose potential amendments to enhance the quality standard of ADE. Practical implications Theoretical and practical implications of this paper are directed to academics, policymakers and PhD programmes administrators. Originality/value The research is original in drafting a hierarchical multi-criteria framework for evaluating ADE in the Higher Education System. This model may be extended to other fields.

The role of the public administration is crucial for the development of smart cities. Several scholars have highlighted the need for greater contributions focused on the relationship between public administration and smart cities. This work aims to map the contributions on the topic highlighting the status of the field in the recent years. A bibliometric analysis was performed on a sample of articles published in business and management journals. The analysis was carried out using the R‐studio Bibliometrics package. Results show that research on the topic is still in an initial stage and has several gaps that future studies could fill. The study is useful for scholars because it identifies the topics analyzed by previous research and highlights future research questions that could be investigated. The analysis highlighted the areas studied by scholars on the topic: urban planning, sustainable development, governance approach, Internet of Things and information and communication technologies.

Purpose This paper aims to critically review intellectual capital (IC) accounting research and practices in European public universities, specifically in Spain, Austria and Italy. These three countries represent the majority of IC accounting research related to universities. Design/methodology/approach This study critically reviews a selection of university-based IC accounting research, applying Alvesson and Deetz’s (2000) critical perspectives of insight, critique and transformative redefinition. Findings The analysis reveals that European public universities follow the Humboldtian model of higher education, integrating a third mission to society into their traditional roles as teaching and research institutions. This study explored how the emergence of a third mission for the university was conceptualised. This study also provided insights, critique and a transformative redefinition to advance IC as a strategic resource in European public universities. Originality/value The findings provide academics and policymakers with insights, critique and a transformative redefinition of IC as a strategic resource for European public universities to meet future challenges in an ever-changing world.