Ricerc@Sapienza

This study investigates the association between environmental, social, and governance (ESG) disclosure
and diversity of the board of directors (BoD) in Italian listed companies. Diversity of BoD
in terms of gender diversity, CSR committees, board average, and independent directors are examined
as to their influence on voluntary ESG disclosure. This rating is highly relevant to managers
and investors considering ESG issues in their decision-making process. The factors that

This paper provides, to the best of the authors’ knowledge, the first meta-analysis of evidence about the influence of the corporate governance on ESG disclosure, in a setting where the disclosure of information is voluntary but not discretionary. We apply meta-analysis to a sample of 24 empirical studies to clarify the relationship of board size, board independence, women on board, number of board meeting, CEO duality and company ownership with ESG disclosure.

This study is the first to employ configurational analysis to investigate combinations of ESG pillars that lead firms to achieve higher levels of marketing performance. In this pioneering approach, using a fuzzy-set qualitative comparative analysis (fs-QCA) and data from the largest European listed companies belonging to the pharmaceutical industry in the year 2019, our results identify two different causal configurations that lead to higher marketing performance.

Purpose: Nowadays, in this highly dynamic and complex context, companies have to act in a
socially responsible and sustainable way to survive, creating shared value. This work analyses,
through descriptive statistics, the elements that Italian banks identify as strategic to increasing their
relational and reputational capital and to being in consonance with stakeholder’s expectations.
Design/methodology/approach: This paper investigates the width (number of intermediaries that
included the materiality matrix in their non

This paper aims at discovering the association between earnings management (EM) and gender diversity in boards of directors (BoDs) as a predictor of the corporate social performance (CSP) of Non-Small and Medium-sized Enterprises (Non-SMEs) in the context of corporate social responsibility (CSR). The existence of a broad literature on the topic allows us to assess EM and its relations with CSR. We used an OLS regression analysis and the accrual quality measure as an EM proxy to investigate our sample of 697 Italian Non-SMEs.

Corporate social responsibility (CSR) has been increasingly investigated assuming several perspectives. In this scenario, human resources and particularly employees are the most relevant groups of stakeholders playing a key role in all kind of organizations. Thus, this paper aims at investigating the profitable connection between CSR and human resource management (HRM). We investigate which factors determine responsible and sustainable practices in the management of the employees’ typology contracts guaranteeing CSR and its principles.

This paper aims at analyzing the connection among the corporate social responsibility (CSR), stakeholder engagement and universities, proposing the analysis of universities' financial reporting to draft their third mission and social impact. Particularly, our analysis is based on the sensitivity demonstrated by the Italian public universities in terms of transparency on issues of social responsibility with reference to the heritage assets' reporting and disclosure.

In the past few years non-financial reporting has been a widely debated issue in literature, not least because of its importance during times in which topics such as climate change and social transformations have become strategic issues, particularly for larger companies. Recent regulatory changes within the European legal framework have marked the transition from a voluntary non-financial reporting system to a mandatory one for larger companies.

The paper aims to explore the emerging trends and strategic approaches promoted by Italian banks in the field of corporate cultural responsibility and communication. Based on a multi-case study and multi-method approach, the research focus several experiences and best practices developed in the banking sector especially in the last decade.

A strategic partnership sealed the collaboration between Intesa Sanpaolo Bank and World Expo 2015, hosted by Italy in Milan. The participation in such global mega-event was supported by a multichannel communication and public relations campaign celebrating an innovative representation of the “Made in Italy” concept applied to the banking sector.