Italian Abstract: Il principio contabile IFRS 9, entrato in vigore nel 2018, ha introdotto profonde innovazioni ed è stato sinora declinato in maniera diversificata dagli intermediari bancari e finanziari, per cui in alcuni casi sono state adottate soluzioni relativamente semplici, in linea con...

In line with developments at the global level, the attention of financial regulators on ESG factors, particularly on environmental and climate-related risks, has significantly increased over recent years. In this context, disclosure of relevant climate-related information plays a key role, for...

Purpose: This paper aims to present a deep understanding of how social media affects organisations’ sustainability performance, using environmental, social and governance (ESG) factors. Particularly, this paper assumes the existence of a causal relationship between organisations’...

The purpose of this paper is to understand how universities develop and support student entrepreneurship. We did a preliminary Systematic Literature Review (SRL) on scientific articles regarding student entrepreneurship published during the last twenty years. Our findings emphasize three main...

This paper aims to analyse how universities are currently improving CSR teaching, pointing out some new challenges and trends emerging from a context in which CSR issues have become increasingly important. The research provides a longitudinal study of the literature for a period of 20 years....

Purpose: This paper investigates the quality and quantity of climate-related information disclosed by public interest entities (PIEs) in the non-financial disclosure scenario. Thus, this paper aims at drafting the state of the art on what is climate-related information disclosed by PIEs in the...

This paper aims to analyse how universities are currently improving CSR teaching, pointing out some new challenges and trends emerging from a context in which CSR issues have become increasingly important. The research provides a longitudinal study of the literature for a period of 20 years....