Ricerc@Sapienza

The aim of this paper is to investigate whether banks adopt Environmental, Social, and Governance (ESG) practices to reduce reputational damage due to financial pen- alties and whether the adoption of ESG factors can reduce the probability to receive sanctions. This study extends a previous research (Guerello et al., North American Journal of Economics and Finance, 2018, 48, 591–612) by including ESG scores as determinant of the probability to be sanctioned.

In line with the recent tendencies of limited natural resources, demographic development, dematerialization and digitalization, this chapter underlines the necessity of deepening the role Information and Communication Technologies (ICTs) play for Corporate Social Responsibility (CSR) challenges. In fact, due to the diffuse integration of ICT into most of people’s and firms’ daily activities, companies cannot neglect the role of ICT in shaping CSR strategies.

This study has shifted its focus from the relationship between sustainability, social responsibility and performance in small and medium enterprises, and towards the adoption of IR in the same type of business. The analysis shows that the literature, from the theoretical and empirical point of view, has not investigated in depth the consequences of, or the role played by, RSI activities in SMEs.

This paper investigates the association between environmental, social, and governance (ESG) disclosure and company profitability, as measured by return on assets (ROA). We first assess a method to indexing the ESG score of a large sample of U.S. listed companies based on MSCI ESG KLD STATS data from 2000 to 2016. The statistical model is run on 17,358 observations and studies the association of ROA and the three different dimensions of ESG score. Significant differences between industrial firms and financial intermediaries emerge.

La gestione degli NPL è irrimiediabilmente legata ad un'attività di data remediation

Regarding the development of sustainable governance systems, many regulators have issued and developed self‐regulatory codes defining the characteristics and ideal features of government models. The adoption of codes of good governance could serve as a mechanism to increase the level of legal protection for minority shareholders. Thus, this paper aims to measure the effective compliance by Italian listed companies with the Italian Code's recommendations on related party transactions and to assess the level of legal protection for minority shareholders in the Italian stock market.

The aim of this paper is to investigate the integrated welfare and disclosure by proposing emerging issues in the
contemporary scenario. Thus, company welfare is represented as internal sociability; environmental protection or
innovation can be interpreted as external sociability, representing the uses of resources that a company does not
incur costs, but demonstrates its health and social responsibility. Following a theoretical approach, the paper
proposes as result a conceptual study introducing an updated literature analysis on the topic proposed of the

business systems, product innovation, process innovation, sociability, CSR, corporate social responsibility, self-financing, social reporting, social balance sheet, literature review, firm performance, private equity investment, sustainability, green issues