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The paper analyses the emerging role of Social Sciences and Humanities (SSH) universities in contemporary society via third- and fourth-mission activities. In particular, the paper investigates the potential contributions that SSH universities can offer in developing and enhancing capacities, supporting the changing conception of innovation coherently through a Smart Specialisation Strategy (S3) approach.

The case study presents multiple third- and fourth-mission activities carried out by the University of Macerata (Italy). The activities are framed according to the roles universities could have in supporting S3.

Within third- and fourth-mission activities, SSH universities can play different and broader roles (generative, absorptive, collaborative and leadership), which could support regions in designing and implementing S3.

The paper shows the important contributions that SSH universities can make in their regions, both to support S3 and enhance the transition to sustainable development.

The article emphasises SSH universities’ multiple contributions to sustainable development and to innovation in the knowledge society/economy framework.

This case study captures SSH universities’ contributions to S3 and the wider innovation paradigm, by highlighting their transformational effect on regional economies.

This paper aims to understand the motivations driving cooperative behaviour between heterogeneous stakeholders in place-branding activities, focusing on contract-based and relation-based cooperation constructs.

The longitudinal case study method is used to help understanding how the investigated network has evolved over four years from an attempt to build a regional umbrella-brand to a network contract between 13 enterprises.

The findings suggest that the relationships of trust and shared values among stakeholders are essential to foster cooperation, but also that contract-based governance complements a relation-based governance, enhancing the performance of the alliance.

The main limitation is related to the case study methodology, as results are strongly dependent on the specific characteristics of the stakeholders and the geographical area analysed.

The role of stakeholders in building a place brand is increasingly important. When analysing cooperative behaviour drivers, more attention should be paid to such intangible assets as social, human, relational and organisational capital.

This longitudinal case study emphasises that for success in place-branding activities, contract-based cooperation can be particularly useful at the beginning of a network alliance, while relation-based cooperation ensures the strength and continuity of the partnership but it takes time to develop. Responsible leaders, working as relationship facilitators/enablers, are important to keep network members engaged, by creating trust and favouring mutual beneficial relationships between stakeholders.

Over the past few decades, higher education institutions (HEIs) have become key players in regional economic development and knowledge transfer, which has led to a third mission for HEIs and the entrepreneurial university. The purpose of this paper is to assess the challenges of HEIs in fulfilling the third mission for economic development and the changing role of being an entrepreneurial university, and the changes that need to be implemented to fulfill this new mission.

The authors have drawn on current literature to examine academic entrepreneurism and the entrepreneurial university, and how universities are fulfilling their third mission.

The findings from our review of the literature demonstrated the varied economic and social benefit of universities conducting external third mission/entrepreneurial activities in the community, as well as how the changing role and expectations of universities to become more entrepreneurial, has not only changed the expectations and role of university administrators, faculty and staff but also the business community which they serve. The review also showed the varied challenges for universities in fulfilling the third mission of economic development.

Although ample literature and cases about universities’ third mission of economic development and the new entrepreneurial university (especially with research universities) were available, literature or research was limited on the specific challenges and obstacles faced by administrators, faculty and departments in fulfilling this mission, and few studies recommended changes that needed to be implemented in HEIs to support this new mission.

The paper supports the potential role that HEIs play in implementing economic development in their communities or region. The paper also highlights some of the necessary resources and policy changes that policymakers and university administrators need to implement to reward and recognize faculty in conducting outreach activities as part of the university’s third mission.

The findings from this study highlight the challenges and barriers for faculty, staff and HEIs in fulfilling the third mission and becoming an entrepreneurial university.

The extent to which sustainability is integrated into conventional accounting practices, in the light of a more integrated thinking perspective, requires further exploration. This paper aims to investigate how management control systems (MCSs) and sustainability-specific control systems (SCSs) are mobilised and how they interact to support the environmental sustainability strategy of a small- and medium-sized entity (SME).

Through a case study in a waste disposal firm, this paper examines the influence of cognitive, organisational and technical factors on the interaction and integration of MCSs and SCSs to bolster an environmental sustainability strategy.

The MCSs that are mobilised vary according to the type of strategy that is pursued. Even though the technical integration of MCSs with SCSs was not achieved, interaction between them supported strategic decision-making and the pursuit of environmental performance in the light of a more integrated thinking perspective. The role of multidisciplinary teams formed by accountants and environmental scientists to support sustainability management control at the SME also enabled interaction and provided steps for integrated thinking.

Although based on single case study, this research offers practitioners useful knowledge about the potential levers and obstacles relating to the mobilisation of MCSs when a sustainability strategy is conceived and its impact on the development of integrated thinking.

The paper provides insight into how SMEs can mobilise their MCSs to support an environmental sustainability strategy, shedding light on the factors that enhance interaction among MCSs and SCSs.

This paper aims to explore why a company voluntarily engages in the sustainability reporting process, how this process becomes institutionalised and the resulting effects.

The research focusses on a single case study, conducted following an action research approach and interpreted through the lens of institutional work. According to the institutional work theoretical perspective, the individual or organisation is responsible for creating, maintaining or disrupting institutions.

The case company, Deco S.p.A., undertook sustainability reporting to clarify the values that the company was founded upon and how those values translate into management practice. By institutionalising the sustainability reporting process, Deco S.p.A. found its corporate climate improved, various aspects of its operations could be rationalised and the information gathered to produce the report was valuable for decision support.

This research project contributes to understanding why and how a company institutionalises its sustainability reporting. It also provides a better understanding of the internal forces that drive the voluntary reporting of sustainability issues and sheds light on the stages of the institutionalisation process.

The authors find that universities have a role to play in promoting the sustainability of companies, as they can transform the knowledge produced from research into useful knowledge for managing and reporting sustainability issues.

This four-year action research project contributes to the literature on both engagement research and the institutionalisation of sustainability reporting practices. The authors also expose some of the drivers affecting a company’s approach to sustainability reporting.

The purpose of this paper is to investigate, through a quantitative research, the impact of the COVID-19 pandemic on online food delivery in Italy and Poland, as well as to ascertain whether or not, under a consumer perspective, respondents consider such method as impacting on the environment and on food waste.

An empirical survey of consumers at Italian and Polish Universities was conducted using the online survey computer-assisted web interview (CAWI) method.

Results reveal that the COVID-19 pandemic has modified consumer habits in both Italy and Poland, though the researched sample does not have full knowledge of these changes. Moreover, the study has proved once again that online food delivery may impact negatively on the environment and the food waste issue.

This paper fills a gap in literature since, by the authors' knowledge, it is the first quantitative study analysing Italian and Polish young consumers as to online food delivery habits and their approach to sustainability aspects of this purchasing method.

The purpose of this article is to explore and classify the pattern of themes and challenges in developing socially sustainable supply chains.

The methodology is based on a systematic review of the peer-reviewed literature to explore what major themes and challenges have been discussed and the significant gaps where opportunities for further research can be found.

In total, four categories of themes were identified, namely, human-centric, focal organization-centric, supply chain-centric and governance-centric. Challenges were classified into seven categories, namely, inadequate and asymmetric knowledge, difficulties of operationalization, shifting the values, subjectivity in evaluation, governance complexity, difficulties of small- and medium-sized enterprises and sustainability fade.

The focus of the article is on the social pillar of sustainable development in the context of supply chains. A more holistic systematic investigation of synergy of all the three pillars/bottom lines of sustainable development (economic, environmental and social) can be an opportunity for further research.

Taking a more holistic view of the pattern of currently discussed themes and challenges may be beneficial in increasing the absorptive capacity of industrial and business practitioners, by accumulating and assimilating external knowledge, when they design and operationalize innovative strategies in developing sustainable supply chains.

This article may increase awareness about the social responsibilities of supply chains actors and stakeholders in different scales. It may also guide managers, decision makers and practitioners to better understand the difficulties, obstacles or dilemmas that can hinder the sustainable development of supply chains. The results section presents a framework driven from the emerged themes, and the discussion section provides propositions for tackling the challenges and opportunities for further research.

This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore, this paper analyses whether auditors perceive that voluntary non-financial reporting impacts audit risk differently for old clients as compared with new clients.

This study is conducted on a sample of Italian audit firms through a paper-based questionnaire. Both Big4 and non-Big4 audit firms have been included in the sample.

Results show that integrated reporting is perceived to be the most relevant reporting method and intellectual capital statement the least relevant. Surprisingly, empirical findings over the sample period show that auditors do not perceive statistically significant differences between old and new clients.

Auditors can identify opportunities to adapt their assessment model to include voluntary non-financial report information. Moreover, they can use different assessment models regarding the research variables in the case of new and old clients.

Empirical findings highlight the growing role of voluntary non-financial reporting in the auditors’ perception of their client’s audit risk. All the observed voluntary non-financial reporting forms, except for intellectual capital, are considered as relevant by auditors in the evaluation of their client’s audit risk when compared to an indifference point. In addition, findings reveal that female auditors perceive a reduced gap in the relevance between integrated reports and intellectual capital reports compared to their counterparts.