Ricerc@Sapienza

The purpose of this paper is to assess whether a relation exists between stock market valuation and the extent to which Italian listed companies disclose information on their digitalization initiatives. The authors posit that the disclosure of digitalization-related information is a form of intellectual capital disclosure, which provides potentially value-relevant information to investors. Additionally, it is assumed that the reputation for corporate sustainability affects the relation between digitalization disclosure and stock market valuation.

This paper aims to identify the main issues and drivers of sustainable corporate governance to prevent corruption, analysing the interaction between the principal governance bodyeBoard of Directorseand the implementation and application of corruption prevention plans by pointing out exploratory evidence from the company sample. This paper is built upon two steps.

This paper aims at discovering a sustainable corporate governance approach by analysing the interaction between the board of directors and the application of corporate corruption legislation by Spanish companies. Thus, the objective of this paper is to define the role of the board of directors in corporate corruption prevention activities. Based on a case study using the Gioia methodology, our research seeks to identify the role of the board of directors compared with that of control activities (i.e., corruption prevention activities) within the management system of the company.