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In the last few years, the European context has been characterised by a high degree of attention paid by policymakers, practitioners and academics to the effects related to the transposition of Directive 2014/95/EU by the member states. In particular, one the main issues of the intervention made by the European Commission is represented by the theoretical misalignment between corporate communications and actions. According to this evidence, this paper aims to shed light on this debate through a critical evaluation of the effectiveness of Directive 2014/95/EU.

The analysis was built using panel data analysis on a sample of 813 European listed companies. Furthermore, the authors performed additional analysis and robustness checks to assess the reliability of the analysis.

The analysis underlined the enabling role of the reporting scope, external assurance and corporate social responsibility (CSR) committees on sustainability reporting. Furthermore, the research highlighted the need to pay specific attention to the real contribution provided by companies to the sustainable development goals.

The research provided theoretical insights into the effects related to mandatory sustainability reporting, which represents an emerging field in accounting research.

The analysis revealed the limited effects of Directive 2014/95/EU. In this regard, the paper contributes to the debate about accounting regulation in Europe.

This paper will shed light on the role of Directive 2014/95/EU in sustainable development. To the best of the authors’ knowledge, this is the first attempt to analyse CSR decoupling in Europe after the transposition of Directive 2014/95/EU by the member states.

This study aims to investigate unripe carob pod as a source of antioxidant molecules useful in the eco-friendly synthesis of a gelatin conjugate. This one was involved in the preparation of gummies able to produce remarkable human health benefits.

Eco-friendly strategies (ultrasound-assisted extraction, low temperatures and eco-friendly solvents) were employed in the extraction of active molecules. Antioxidant molecules were involved in the grafting reaction with gelatin chains (ascorbic acid/hydrogen peroxide couple as initiator system). Gelatin conjugate represents a useful material able to prepare gummies with remarkable rheological and antioxidant performances over time.

Experimental results confirmed that the green approach allowed the achievement of extracts with remarkable antioxidant properties due to the presence of phenolic moieties. Gelatin conjugate synthesis preserved these functionalities, usefully exploited in the preparation of gummies with significant structural and biological features.

Compared to the literature data the preparation of the gummies with outstanding biological properties was performed by employing functional gelatin synthesized by an eco-friendly approach.

The objective of this study is to systematically review the current body of literature in order to gain insights into the progress of research in accounting and auditing of cryptocurrencies, while also highlighting the associated risks and identifying gaps for future exploration.

To achieve this, a structured literature review was carried out, presenting a thorough and critical assessment of the available studies focused on cryptocurrencies within the accounting and auditing domain.

The analysis reveals that the majority of the research has concentrated on the reporting and measurement aspects of cryptocurrencies, neglecting the auditing aspect. Regarding the methodology, future investigations should incorporate both theoretical and empirical manners to address this gap. Various spheres require further exploration, as they have the potential to significantly impact practitioners and academics.

The significance of this paper lies in its comprehensive examination of the existing literature, synthesizing and organizing information pertaining to accounting and auditing considerations of crypto transactions. Moreover, it provides valuable insights into best practices and prompts identifying avenues for further research in this field.

This paper presents the outcomes of the international project “Protecting Landscape Heritage: a requalification project as an instrument for the re-birth of Quang Tri Old Citadel in Vietnam”, achieved with scientific cooperation between the Università Politecnica delle Marche (Italy) and Hue University of Sciences (Vietnam) funded by the Italian Ministry of Foreign Affairs and International Cooperation and Ministry of Science and Technology of Vietnam. The research focuses on the Quang Tri Citadel, founded in 1809 and now in an advanced state of degradation.

For the purpose of rehabilitation, the wide multidisciplinary project first examined the historical context of the military model, the architectural aspects of the structure, the characterization of the existing materials, the degradation levels of different parts, and, finally, a proposal of the suggested interventions.

The original structure and geometry were extrapolated and studied. Building materials were produced with nearby raw materials. Firing temperatures of bricks ranged from 800 to 1,000 °C, hydraulic lime was supposed the binder of the mortar with a calcination temperature lower than 1,000 °C. Damage assessment was provided and after these analyses a requalification project was proposed so the cultural heritage can play a role for the future in the dialog between different cultures.

The requalification project achieved by an integrated analytical approach defines aspects in relation to the restoration of the structures, enabling compliance with the geometry, techniques, building materials used in the original construction and allowing its guardianship and management to align with the historical context of the architectural heritage.

Although the use of artificial intelligence (AI) has been estimated to be up to 56% in the last decade, the adoption rate of AI for communication activities is still low. The lack of in-depth literature on the subject, and the limited sharing of the experience gained by companies, limits the creation, dissemination and consolidation of understanding in this area. The purpose of this study is to solve the problem of the absence of knowledge, identification, skills development and introduction of an innovation (such as the AI in the business communication) in the company, with the principles of knowledge management (KM).

This study adopts the perspective of KM to provide guidelines for the definition of standards and facilitate the introduction of AI in business communication.

To the best of the authors’ knowledge, this study is the first to relate the perspectives of business communication, AI and KM, activating a virtuous circle between KM and AI. At the centre of the proposed model are people, processes and technologies, based on which KM represents the ideal perspective to define the implementation of AI. This is primarily from the perspective of augmented intelligence, owing to the inability of AI to completely replace humans in the business communication processes, as it lacks, among others, emotional intelligence.

This study finds in KM a possible strategy to solve the problems faced so far in applying AI in business communication processes, providing a model capable of transforming and adapting itself to the context, thanks to the open approach.

This study contributes to the literature by linking the introduction of emerging technology (AI) in a specific process, such as business communication, from the KM perspective.

Recognizing novel entrepreneurial opportunities arising from a crisis is of paramount importance for firms. Hence, understanding the pivotal factors that facilitate firms in this endeavor holds significant value. This study delves into such factors within a representative empirical context impacted by a crisis, drawing insights from existing literature on opportunity recognition during such tumultuous periods.

The authors conducted a qualitative inspection of 14 Italian firms during the COVID-19 pandemic crisis. The authors collected a rich body of multi-source qualitative data, including 34 interviews (with senior managers and entrepreneurs) and secondary data (press releases, videos, web interviews, newspapers, reports and academic articles) in two phases (March–August 2020 and September–December 2020).

The results suggest the existence of a process model of opportunity recognition during crises based on five entrepreneurial influencing factors (entrepreneurial knowledge, entrepreneurial alertness, entrepreneurial proclivity, entrepreneurial personality and entrepreneurial purpose).

Various scholars have highlighted that, in times of crises, it is not easy and indeed very challenging for entrepreneurs to identify novel entrepreneurial opportunities. However, recent research has shown that crises can also positively impact entrepreneurs and their capacity to identify new entrepreneurial opportunities. Given these findings, not much research has analyzed the process by which entrepreneurs identify novel entrepreneurial opportunities during crises. This study shows that some entrepreneurial influencing factors are very important to identify new entrepreneurial opportunities during crises.