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The study aims to empirically examine the effect of board industry expertise on environmental, social and governance (ESG) strategy, and the mediating role of environmental innovation.

Using an unbalanced sample of 341 publicly traded Italian non-financial firms and data collected from multiple sources over the period 2017–2021, this study applies single-mediator models via ordinary least squares regressions.

Results indicate that directors’ industry expertise improves the corporate orientation toward sustainability strategy that is reflected in ESG objectives. This effect is partly mediated by a greater level of environmental innovation.

The article suggests regulators to promote eco-innovation-friendly investment initiatives due to their value in advancing corporate sustainability strategies.

The research fills a gap in the literature that has never explored the effect of board industry expertise on sustainability-related outcomes. Moreover, it advances the debate on the implications of board human capital by assessing its influence on ESG strategy and environmental innovation.

In the past decade, intellectual capital (IC) measurement and reporting have been feeding scientific debate; however, only few studies address these issues together. The present research aims to provide an integrated view of the topics covered by the existing literature and to highlight the emerging research trends and set the agenda for future research.

This study develops a structured literature review (SLR) of the extant research concerned with IC measurement and reporting, using a comprehensive sample of 1,021 articles extracted from the Scopus database.

The findings of the SLR show that the existing literature focuses on seven research areas: IC and public sector; IC university and education; IC evaluation method; internal and external IC disclosure; IC and CSR; management of IC in organizations; other. Overall, findings indicate that IC measurement and reporting are highly researched topics that continue to attract the interests of scholars. Finally, the SLR analysis has allowed outlining a future research agenda, with particular reference to the IC evaluation method and internal and external IC disclosure research areas.

The main limitation of this research lies in the manual screening of relevant studies, which entails some degree of subjectivity. Furthermore, another limitation research could be considered the use of a single database (Scopus).

The present study brings potential contributions for scholars and practitioners. From a scholarly perspective, the paper provides a systematization of scientific contributions that have dealt with IC measurement and reporting. In particular, it contributes to the scholarly debate bringing into focus various IC measurement and reporting issues in the landscape of private and public organizations. Referring to practical implications, our research supports the strategic use of IC measurement and reporting as a key lever for improving the management of firms. Using an analytical framework that combines insights from the agency, stakeholder and legitimacy theories, this study highlights that IC reporting activity should be used strategically as a means to engage with all firm's stakeholders, in particular with a view to reducing information asymmetry and improving firm reputation.

This paper aims to verify which intangible assets attributable to intellectual capital (IC) influence the anti-cyclical nature and the resilience of social enterprises (SEs) during systemic crises and whether these factors take on particular connotations in female-run SEs.

A qualitative methodology based on multiple case studies is used to answer the research questions. A set of SEs operating in the catering sector is analyzed. The analysis is carried out by in-depth interviews with male and female managers of SEs to understand which resilience IC factors were most activated during full emergency and recovery stages.

The results confirm the anti-cyclical nature of SEs and their resilience to systemic crises. No distinct differences emerge between female and male SEs. Concerning the IC, relational capital (RC) is the most relevant intangible asset for small and medium-sized SEs. Internal and external relations support them during the crisis and the consolidation of trusted ties, formal and informal, external and internal, favor the Recovery. The RC is a crucial resource even in bigger SEs, but some differences are detected concerning the smaller ones. In the smaller SEs, informal relations prevail, while formal relations prevail in the larger ones, particularly with institutions. Furthermore, the RC is the sole or primary resource in the smaller SEs, while the bigger SEs can count on more varied intangible resources.

This study offers an original contribution to studies on IC by focusing on the factors little analyzed by existing studies: (1) SE management, (2) the contribution of IC to the resilience of non-profit-oriented enterprises and (3) the search for elements of differentiation between SEs with male and female leadership.

Over the past few years, several scholars have focused on innovation strategies with specific regard to family food firms. In line with this research stream, the purpose of this paper is to understand how family food firms with long-standing traditions can implement innovative productions while remaining anchored to the past.

By adopting a qualitative research methodology, mainly based on a multiple case study, this paper seeks to cover some unexplored areas regarding the opportunity of combining tradition and innovation to achieve success in the highly competitive international arena in which family food firms operate. The authors analyze the cases of “La Torrente,” “Cioccolatitaliani” and “La Fabbrica della Pasta di Gragnano.”

Successful family food firms leverage their deep-rooted knowledge of both family and local traditions to innovate. At same time, they establish continuous info exchange flows with all of the firm’s stakeholders by adopting an open innovation approach.

From a theoretical perspective, there is a need for an in-depth study of how an effective blend of tradition and innovation is formalized, above all, in family firms. As for the practical implications, all the three case studies represent a best practice, especially for family firms with a long-standing history and strong local connections.

The paper shows how important it is to keep traditional factors in food industry and offers hints and suggestions to decision makers of family firms on how to valorize, in terms of competitiveness, their traditional resources – almost bound to their territory with innovation tools and processes.

The paper is interesting because it offers an analysis of a specific group of firms – family firms – that characterize many industries in Italy and in Europe. Although often small, these firms can show dynamism and creativity. The paper offers hints on how to approach innovation in the sector while keeping the value of tradition.

The originality of the proposed conceptual model stems from the need to overcome the previous theoretical models, which deal separately with sources of past knowledge and sources of new and/or external knowledge.

Looks at the first 100 years of Italian cinema examining its role in Italy’s recent history. Provides a bibliography of major film directors, Italian cinema sources, reference works, histories, themes, theory and criticism and articles in journals.

This paper aims to inform the discussion on why and how non-profit organizations can experience a hybridization process to address the criticism that would assume hybridity as an intrinsic characteristic of all organizations. Specifically, by referring to the academies of intellectuals as the non-profit setting in which investigating the emergence of hybridity takes place, this paper aims at exploring, first, to what extent this emergence could be induced by institutional conditions, and, second, which structural innovations could sustain the academies’ “motion” towards hybridity.

This paper relies on the institutional logics perspective and adopts the case study method applied to a historical context. The case under analysis is the Academy of “the Immobili”, which, in spite of its name, experienced a hybridization process in 1720 because of the decision to involve an impresario in the management of its theatre.

The findings highlight the significant role played by institutional conditions in inducing the emergence of hybridity, even in presence of internal resistance to any “motion” from the non-profit setting. Moreover, the analysis of the innovations associated with this emergence detects the intertwined action of the different decision makers involved in the hybridization process, in spite of their formal separation. These findings strengthen the conceptualization of hybridity within non-profit organizations.

Besides referring to a historical period that is still little explored in terms of hybridity within organizations, the paper focuses on an original context, i.e. academies, representing an ancient typology of cultural organizations. Therefore, the paper also provides the first insights into the hybridization process of cultural organizations from a historical perspective.

Inductances of complex coils, in the presence of linear materials only, can be computed by discretizing coils into simpler elements, whose magnetic behavior is analytically expressible, and suitably combining elementary contributions. Reliable results require high numbers of elements. In such cases, advantages can be taken from Graphic Processor Unit (GPU) capabilities of dealing efficiently with high numbers of repeated simple computational tasks. The purpose of this paper is to set up a fast and prompt numerical procedure to cope with the above described task.

The coils are first decomposed into current segments, taking into account accuracy, relative position and shape of coils to determine the number of segments. An analytical formula is then used to compute elementary contributions using GPUs to speed up the process, and finally superposition is used to recover the result.

The main advantages of the proposed approach are first demonstrated using simple examples, with analytical solutions, to validate the method accuracy and promptness, then more complex cases are taken to demonstrate its generality.

The method is intrinsically limited by the linearity assumption, excluding the presence of magnetic materials. The adopted formulas require in addition that coils must lie in free space.

The proposed method can help in the design of complex coils or coils systems, where the performance depends on total magnetic energy or magnetic forces among coils.

The paper presents an original implementation in GPU-based computational environment of a procedure to compute inductances, based on the superposition of a high number of current segments. The procedure includes an original method to self-adaptively define number and position of current segments used in the coils discretization.