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This paper aims to analyse stakeholder sentiment about the corporate social responsibility (CSR) actions implemented by Italian companies between February 20, 2020 and April 20, 2020, which was the first peak in the outbreak of the COVID-19 health emergency in Italy.

Using sentiment analysis, the impact of COVID-19 on CSR actions is analysed through reactions to the news published on Twitter by a sample of Italian news agencies.

The analysis indicates that the actions most appreciated are those that are more radical, e.g. where the company has converted part of its production to make goods that are useful in dealing with the COVID-19 emergency. The study identifies a new category of actions definable as “crisis-shaped CSR.”

This is one of the first studies concerning the effects of the pandemic on both CSR actions and organizational legitimacy.

This work explains which strategic approach to CSR is the most effective in supporting corporate reputation in times of crisis, this study identified which of the CSR initiatives adopted by companies in Italy were more effective in stimulating positive interactions and sentiment among the general public.

The purpose of this paper is to study the effects of mandatory inter-municipal cooperation (IMC) in small Italian municipalities. Data from 280 small Italian municipalities on the effects of IMC in terms of higher efficiency, better effectiveness of local public services, and greater institutional legitimacy of the small municipalities participating in IMC have been investigated against four variables: size, geographical area, type of inter-municipal integration, and IMC membership (the presence in the IMC of a bigger municipality, the so-called big brother).

Data were gathered from a mail survey that was sent to a random sample of 1,360 chief financial officers acting in municipalities of under 5,000 inhabitants, stratified by size (0-1,000 and 1,001-5,000) and geographic area (North, Center, and South) criteria. To analyze the dependency relationships between the three potential effects of participating in IMC and possible explanatory variables, the authors used a logistic regression model as the benefits were binarily categorized (presence or absence of benefits).

The findings show that in more than two-thirds of the municipalities participating in IMC, there were benefits in terms of costs reduction and better public services, whereas greater institutional legitimacy was detected in about half of the cases. The statistical analysis with logistic regression highlighted that IMC type is particularly critical for explaining successful IMC. In particular, the positive effects of IMC were mainly detected in those small municipalities that promoted a service delivery organization rather than participating in service delivery agreements or opting for mixed arrangements of joint public services delivery.

The paper focuses on small municipalities where studies are usually scant. The analysis highlighted that the organizational setting is particularly critical for explaining a successful IMC.

This paper aims to understand stakeholders' sentiments with respect to company policies in the water utilities (WU) sector and to explore if and how these sentiments could be a source for organisational learning.

This study investigates the use of social media in WUs’ and stakeholders’ reactions as a source of data for organisational learning. This paper relies on a mixed-methods approach based on sentiment analysis of Facebook (FB) pages and semi-structured interviews with sustainability managers from a sample of Italian WUs.

Findings show that WUs increasingly use FB mainly to promote and disclose environmental issues and as a source of information for organisational learning. A longitudinal analysis of environmental disclosure via FB reveals a growing trend of both companies’ posts and stakeholder interactions and significant differences among organisations in their ways of using information and knowledge obtained from social media.

Theoretically, this paper builds an original link between disclosure via social media and organisational learning processes. Empirically, to the best of the authors’ knowledge, this is one of the first studies to identify the quantity and quality of environmental disclosure via FB and the related stakeholders’ reactions.

Because of the expansion of the internet and Web 2.0 phenomenon, new challenges are emerging in the disclosure practises adopted by organisations in the public-sector. This study aims to examine local governments’ (LGOs) use of social media (SM) in disclosing environmental actions/plans/information as a new way to improve accountability to citizens to obtain organisational legitimacy and the related sentiment of citizens’ judgements.

This paper analyses the content of 39 Italian LGOs’ public pages on Facebook. After the distinction between five classes of environmental issues (air, water, energy, waste and territory), an initial study is performed to detect possible sub-topics applying latent Dirichlet allocation. Having a list of posts related to specific environmental themes, the researchers computed the sentiment of citizens’ comments. To measure sentiment, two different approaches were implemented: one based on a lexicon dictionary and the other based on convolutional neural networks.

Facebook is used by LGOs to disclose environmental issues, focussing on their main interest in obtaining organisational legitimacy, and the analysis shows an increasing impact of Web 2.0 in the direct interaction of LGOs with citizens. On the other hand, there is a clear divergence of interest on environmental topics between LGOs and citizens in a dialogic accountability framework.

Sentiment analysis (SA) could be used by politicians, but also by managers/entrepreneurs in the business sector, to analyse stakeholders’ judgements of their communications/actions and plans on corporate social responsibility. This tool gives a result on time (i.e. not months or years after, as for the reporting system). It is cheaper than a survey and allows a first “photograph” of stakeholders’ sentiment. It can also be a useful tool for supporting, developing and improving environmental reporting.

To the best of the authors’ knowledge, this paper is one of the first to apply SA to environmental disclosure via SM in the public sphere. The study links modern techniques in natural language processing and machine learning with the important aspects of environmental communication between LGOs and citizens.

This paper aims to trace subsequent steps of the sustainability reporting evolution in terms of changes in the organisation fields and professional jurisdictions involved. As such, it highlights the (interrelated) organisational and professional challenges associated with the progressive incorporation of “sustainability” within corporate reporting.

The paper draws on Suddaby and Viale’s (2011) theorisation of how professionals reshape organisational fields to highlight how organisational spaces, actors, rules and professional capital evolve alongside the incorporation of sustainability within corporate reporting.

The paper shows organisational spaces, actors, rules and professional capital mobilised during the recent evolution of sustainability reporting, starting from a period in which there was no space for sustainability, to more recent periods in which sustainability gained increasing momentum beyond initial niches, and culminating in more integrated forms of sustainability reporting.

Although the analysis is limited to empirical evidence collected by prior research and practice on sustainability reporting, the paper offers a view to imagine how the incorporation of sustainability within corporate reporting relies on and affects organisational fields and professional jurisdictions.

The paper offers a lens to interpret corporate and professional challenges associated with the more recent evolutions of sustainability reporting practice and standard setting. It also allows framing the papers accepted in the special issue on “new challenges in sustainability reporting” and concludes by suggesting an agenda for future research.

A major earthquake and aftershocks have hit the North-East part of Italy in May 2012, and caused 26 deaths and diffuse economic damage in the localised agri-food system (LAFS) of Parmigiano-Reggiano protected designation of origin (PDO), including several dairy warehouses. In the broad mobilization to help the stricken people, the LAFS actors played a primary role, giving rise to the sales of “Parmigiano-Reggiano damaged by the earthquake” (PR-T). The purpose of this paper is to investigate the main determinants of PR-T purchasing using the theory of planned behaviour (TPB).

A survey on 200 consumers was performed. Data were collected with face-to-face interviews in stores and markets where the PR-T has been sold, and analyzed by structural equation modelling.

The TPB model predictors accounted for 52 per cent of the variance of intentions to purchase PR-T in the future and 21 per cent of the variance of behaviour. Perceived behavioural control is the main predictor of intention and behaviour, indicating that making easier the access to key resources and increasing people’s capability seems a major aspect to reach the intended goals. Trust in producers and retailers communication, positive image of the PDO label, sense of belonging to the region of origin and socio-demographics, i.e. age and educational levels, are correlated with intention and behaviour. The food scare flare up in the media was not a reason impeding purchasing PR-T.

These findings show the solidarity aspects underlying the collective purchases of PR-T in the aftermath of the 2012 earthquake waves, and the importance of increasing people’s capability and trust to reach the goal of facing dreadful food scares effectively.

Sustainability of the origin-based production and promotion system of a geographical indication (GI) depends on the remuneration from the market and the local resources reproduction. The purpose of this paper is to evaluate the sustainability and the development of olive growing and extra-virgin olive oil production in the Emilia Provinces (northern Italy) using the origin-based quality virtuous circle as a conceptual framework.

In total, 11 personal interviews and one focus group with six olive producers were conducted to assess the product potential and the willingness to set up rules for value creation and preservation of local resources. A survey of 100 extra-virgin olive oil consumers was performed to examine the product perception and consumers’ willingness to pay.

The origin-based quality virtuous circle was used as a conceptual framework to deal with the different aspects involved in the development and sustainability of the GI system. The results show that the value creation and preservation process of extra-virgin olive oil production in the Emilia Provinces has good potential, although many problems still exist, such as a lack of technical and agronomic expertise, and the lack of organisation among the producers. These weaknesses should be addressed to enhance the potential for sustainable development of the GI system.

The creation of a GI organisation, such as a Consortium, may play a central role in coordinating collective action, such as providing technical assistance, managing the internal rules and controls system along the supply chain, and the marketing and communication strategies.

The future development of olive production, by reducing the risk of land abandonment, would contribute to landscape protection and improvement of the geological structure of the Emilia hilly areas, which are under serious threat of soil erosion and landslide events.

This study represents the first attempt to evaluate the economic and development potential of olive growing and extra-virgin olive oil production in non-specialised areas, using the origin-based quality virtuous circle as a conceptual framework.