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This systematic literature review (SLR) aims to examine the extent of academic knowledge of sustainability materiality research. There is no academic review of this field; therefore, this study aims to close this research gap.

The paper systematically reviews the existing literature on sustainability materiality research. Papers were qualitatively classified and analysed in accordance with the theoretical underpinning, research methods and academic themes of sustainability materiality research.

The findings of the review show that scholarly work on sustainability materiality has increased exponentially since the 2010s. In terms of research methods, scholars have examined sustainability using content analysis techniques and qualitative approaches. A common theoretical foundation was missing, but an increasing number of articles have been anchored to stakeholder theory. The academic themes have progressively enriched empirical evidence on the evaluation of materiality in sustainability information.

This review can be useful as an academic basis to open avenues for strengthening theoretical and empirical research on new emerging issues regarding double materiality and dynamic materiality.

This paper conducts the first SLR of academic knowledge on sustainability materiality research. Eight academic themes are proposed to classify sustainability materiality. Thus, it is an aid to future research in this area.

The aim of this paper is to provide the state of the art in the academic and professional debate on the disclosure quality of NFI. This analysis is driven by the need to feature the dimensions of NFI quality that should be considered to improve the current regulatory framework towards a more transparent disclosure.

The research is an integrative literature review that assesses and synthesizes the scientific knowledge and the annexed documents collected during the public consultation for the Review of Non-financial Reporting Directive (NFRD) on the disclosure quality of non-financial information (NFI).

Findings show that there is a common consensus between scientific literature and the annexed documents of the consultation process on the Review of the NFRD on the need to enhance a double-materiality perspective, to provide specific contents on sustainability issues, to clarify the relevance of NFI, and to embed NFI into the management report in an integrated manner. Furthermore, there is an alignment related to timeliness in favour of a risk management procedure and a forward-looking approach.

The research engages the debate on the NFI disclosure quality, in light of the recent Review of NRFD and the new Proposal of Corporate Sustainability Reporting Directive that extends and enhances the non-binding reporting guidelines of NFI.

The research provides a dashboard of the dimensions of NFI disclosure quality that aggregates the academics' and practitioners' knowledge systematically. It shows the interplay between the scholarly developments and the recent measures arisen in the consultation process to undertake NFI disclosure quality.

The research provides a lens to analyse, classify and interpret the insights emerged during the consultation process of the NFRD.

Starting from Gino Arias’s dictum on the uselessness of international trade theory for fascism, this contribution aims to demonstrate two main points. First, the free trade attitude displayed by fascism immediately before and after the “March on Rome” clashed with its nationalist origins. The nationalist movement had supported a strong protectionist policy starting from a rejection of the main principles of marginalist theory. This explains why some issues raised by Pareto and Barone which could have been used as arguments in favor of protectionism were neglected. In turn, this impasse played a major role in the rejection of Mihail Manoilescu’s theory in the thirties. The second point concerns the possibility of some – at least relatively – free theoretical debate on international trade theory and policy. When the regime set itself a clear objective, like the reduction of trade to begin with, and then autarky, the scope for free discussion narrowed to the point of eventually closing. In this context, refusing to support the regime’s choices in economic policy meant resigning oneself to becoming an outcast. A situation offering one more tessera in the complex mosaic of relations between science and politics in authoritarian regimes.

A staff canteen in the workplace can offer a healthier diet, which may lower the blood pressure (BP). The purpose of this paper is to evaluate whether the presence of staff canteen in the workplace is associated with consumption of healthy food and lower systolic and diastolic BP.

A cross-sectional study was conducted, randomly selecting workers through a multistage sampling, stratified by company size in Brazil. Demographic, socioeconomic, and life style characteristics were evaluated, and weight, height, and BP were measured. Statistical analysis used generalized linear models, controlling for design effect and confounding factors, to assess the association between BP and staff canteen and the intake of food items.

In total, 4.818 workers, aged 35.4±10.7 years, 76.5 percent men, with 8.7±4.1 years of formal education were enrolled. Prevalence of hypertension was 24.7 percent (p-value <0.001) among workers from industries with staff canteen vs 30.6 percent among those with no staff canteen. Workers of industries with staff canteen consumed higher proportion of fruits, green leafy vegetables, and milk than workers of industries without canteen, and had lower systolic and diastolic BP, independently of the frequency of intake.

Workers of industries with staff canteen consumed a healthier diet, and had lower systolic and diastolic BP, and lower prevalence of hypertension than workers from workplaces without staff canteen.

This study was the first carried out among workers of industries reporting that the presence of a staff canteen in the workplace is associated with lower systolic and diastolic BP and prevalence of hypertension.

Current literature recognised big data as a digital revolution affecting all organisational processes. To obtain a competitive advantage from the use of big data, an efficient integration in a performance measurement system (PMS) is needed, but it is still a “great challenge” in performance measurement research. This paper aims to review the big data and performance measurement studies to identify the publications’ trends and future research opportunities.

The authors reviewed 873 documents on big data and performance carrying out an extensive bibliometric analysis using two main techniques, i.e. performance analysis and science mapping.

Results point to a significant increase in the number of publications on big data and performance, highlighting a shortage of studies on business, management and accounting areas, and on how big data can improve performance measurement. Future research opportunities are identified. They regard the development of further research to explain how performance measurement field can effectively integrate big data into a PMS and describe the main themes related to big data in performance measurement literature.

This paper gives a holistic view of big data and performance measurement research through the inclusion of numerous contributions on different research streams. It also encourages further study for developing concrete tools.

Since the 1980s, performance measurement and management (PMM) has been described as an essential element of new public management (NPM) reforms. The purpose of this paper is to provide an overview of the current state of the art and future research opportunities for PMM in public sector management.

The paper carried out a bibliometric literature review using two main techniques named (1) performance analysis and (2) science mapping techniques. It investigated the academic research area describing the main publications' trend, the conceptual structure and its evolution from 1996 to 2019.

The results highlighted the growing relevance of PMM research in public organisations and confirmed a great interest of the business, management and accounting literature on PMM in public sector management. Furthermore, the results also described a conceptual structure of the public PMM literature analysed and its evolution being too generic to answer public organisations' needs. The results identified five main research gaps and research opportunities.

Although the adoption of rigorous bibliometric techniques was recognised as being useful for assessing the academic research study, the paper describes the business, management and accounting literature contributing to new theoretical and practical future opportunities.

The literature highlights the key role of human resource management in developing effective organizational performance measurement and management. To understand the state of the art of this role, the paper reviews the literature on human resource management in the performance measurement and management domain.

The paper conducts a bibliometric literature review on 1,252 articles to identify the prevailing research trends and the conceptual structure of human resource management in the performance measurement and management domain.

The study highlights a growing number of publications and four themes related to human resource management in performance measurement and management. It also underlines the shift from static to the dynamic performance measurement and management systems within organization which is expected to be more suited to current and future contexts.

The paper highlights the need to manage the identified themes as strategic organizational assets and further develop the strategic dimension of human resource management practices leveraging on project management and information systems.

The paper goes beyond the traditional focus on performance appraisal of human resource management studies and assumes the challenge of connecting two research fields: human resource management and performance measurement and management.

To improve the performance both in terms of patient safety and quality of treatments, this research studies one of the most delicate processes of health organizations, that is to say, the clinical risk management in maternal and child pathway. This paper aims to analyze the accidents that occurred in a complex health facility through the standard mapping of this pathway included in the CartoRisk, i.e. a risk assessment tool for the a priori analysis.

The research uses the case study methodology, as it explores a complex process in which a lot of variables and actors are involved. It analyzes the accidents occurred in the largest health facility at national and European level.

After a presentation of the regulatory framework and the studied health organization, the research analyzes the accidents occurred in maternal and child pathway from 2014 to 2018. It showed the main risks according to the standard mapping of the maternal and child pathway. Furthermore, it identified 11 new risks mainly associated with physiologic birth and Caesarean birth.

This study presents the regulatory framework, the health facility and the accidents of a health organization. Moreover, besides the accident analysis, the research integrates further risks into the standard mapping adopted to carry out this study and proposes a risk management approach. Therefore, the value of the research for operators will consist of the integration of the standard mapping used for a priori analysis to be reused in the hospitals where they work, while for researchers it will represent a deep knowledge of a real case.

investigate and analyze the aspects of legitimation, theorization and trends for the evolution of research in information technology governance (ITG) in Brazil, according to researchers familiar with the matter.

By means of a qualitative and quantitative research of exploratory-descriptive approach, the Delphi method was applied using a questionnaire supported by content analysis.

ITG is an increasingly interdisciplinary research field, with significant help from other fields of knowledge, such as administration, computer science and engineering. The main means of ITG publication are periodicals (MISQ, JMIS, JISTEM RESI), scientific events (AMCIS, ECIS, HICSS, EnANPAD, CONTECSI) and researchers, such as Peter Weill and Edimara Mezzomo Luciano. Best practice models are the most significant theoretical frameworks, and the main trend of research are on emerging technologies such as cloud computing and Internet of things (IoT) in the context of ITG.

To the unavailability of some researchers to participate in the second phase of the Delphi research performed, as well as the non-completion of a third Delphi round. Likewise, the “Block B (open answer questions)” it was not contemplated in the second phase for a new collection of answers, which could partially change the results presented here.

The results show important insights for ITG researchers that can allow new researches about its applications, jointly reflecting on relevant aspects for the advancement of this research field.

There are several research contributions to broaden the discussion and the evolution of this new scientific field in Brazil and that can be grouped for each set of stakeholders: academia and related researchers; the practicing community of business managers and private and public organizations; the academic legitimizing bodies; the non-academic legitimating bodies and researchers from other areas of knowledge.

ITG is a concept that emerged as part of corporate governance (CG), which has evolved as an emerging theme and is expanding in the international academic arena. However, the current stage of legitimation, theorization and trends of ITG in the Brazilian researches are lacked greater understanding, in order to provide better targeting for new researches.

Hate speech is an expression of intense hatred. Twitter has become a popular analytical tool for the prediction and monitoring of abusive behaviors. Hate speech detection with social media data has witnessed special research attention in recent studies, hence, the need to design a generic metadata architecture and efficient feature extraction technique to enhance hate speech detection.

This study proposes a hybrid embeddings enhanced with a topic inference method and an improved cuckoo search neural network for hate speech detection in Twitter data. The proposed method uses a hybrid embeddings technique that includes Term Frequency-Inverse Document Frequency (TF-IDF) for word-level feature extraction and Long Short Term Memory (LSTM) which is a variant of recurrent neural networks architecture for sentence-level feature extraction. The extracted features from the hybrid embeddings then serve as input into the improved cuckoo search neural network for the prediction of a tweet as hate speech, offensive language or neither.

The proposed method showed better results when tested on the collected Twitter datasets compared to other related methods. In order to validate the performances of the proposed method, t-test and post hoc multiple comparisons were used to compare the significance and means of the proposed method with other related methods for hate speech detection. Furthermore, Paired Sample t-Test was also conducted to validate the performances of the proposed method with other related methods.

Finally, the evaluation results showed that the proposed method outperforms other related methods with mean F1-score of 91.3.

The main novelty of this study is the use of an automatic topic spotting measure based on naïve Bayes model to improve features representation.