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The purpose of this paper is to show the relevance attributed to sustainability management control tools (SMCTs) and their real use. Mainly, this study aims to shed light on the approaches, motivations and difficulties encountered in SMCTs adoption by the most sustainable Italian companies, as well as their effectiveness.

Using a pre-structured qualitative survey method, the authors grasped information about external and internal dimensions of sustainability management in light of institutional and resource-based view theories. Data are elaborated with two methods: a regime analysis to assess the relevance of SMCTs and a descriptive analysis to investigate the “aim”, “which” and “how” of the SMCTs' use by companies listed in sustainability indices.

Informal SMCTs prevailed over formal ones. There is a discrepancy between attention paid to some tools praised in the literature and their knowledge and use. In addition, a significant gap exists between what is desired and what is achieved in terms of effectiveness. Further, although sustainability management is primarily oriented towards the external perspective, SMCTs can be key to improving both the disclosure and management of sustainability.

The criteria for the selection of the sample resulted in a small number of analysed companies, which allowed us to gain insight into what happens inside the listed Italian companies in the most important sustainability indices. These companies have sustainability-oriented management, which also probably safeguards their advantage linked to inclusion in these indices.

This paper provides food for thought for companies engaged in non-financial disclosure and for those who aim to implement SMCTs. It shows the need to reinforce formal sustainability control tools, also through dissemination of major knowledge about the implementation of these tools, and to encourage sponsorship from top levels of management.

Compared with SMCT research using a theoretical or case study approach, this study uniquely undertakes extensive research on the perceived effectiveness of SMCTs in achieving sustainability goals and the difficulties in implementing them, thereby highlighting a discrepancy between some tools emphasised in the literature and those infrequently used in sustainability-oriented companies.

In the literature on determinants of disclosure, scholars generally tend to investigate the existence of relations in “global” terms by considering the whole range of observed values pertaining to both dependent and independent variables involved in the descriptive model. Despite the different methodologies used coherently to this approach, a hypothesis can be only accepted or rejected entirely. This paper aims to contribute to the literature by proposing a data-driven method based on smooth curves, which allow scholars to detect the existence of local relations, significant in a limited interval of the dependent variable.

The employment of smooth curves is simplified by conducting a study on goodwill disclosure. The model derived by the adoption of the locally weighted scatterplot smoothing (LOWESS) curves may provide an accurate description about complex relations between the extent of disclosure and its expected determinants, whose shape is not completely captured by traditional statistic techniques.

The model based on LOWESS curves provided a comprehensive description about the complexities characterizing the relationship between disclosure and its determinants. The results show that in some cases, the extent of disclosure is influenced by multi-faceted local relations.

The exemplificative study provides evidences useful for standard setters to improve their comprehension about the inclination of companies in disclosing information on goodwill impairment.

The adoption of smooth curves is coherent with an inductive research approach, where empirical evidence is generalized and evolves into theoretical explanations. The method proposed is replicable in all the field of studies, when extant studies come to unclear and contradicting results as a consequence of the complex relations investigated.

Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this specific field. In particular, the purpose is to understand the spatial and temporal production and distribution of research documents, highlighting the most relevant topics, the most influential authors and research.

This research carries out a bibliometric analysis of 189 research documents in the business, management and accounting areas. Data collection and refining is carried out from the Scopus database. The data analysis is based on a hybrid literature review approach using a descriptive bibliometric method, data analysis visualization (through VOSViewer software) and thematic analysis.

Results indicate that research studies focused on BT and accounting have been growing exponentially over the last three years, with authors who previously focused on generalist themes, and are now facing more specific issues. Through cluster analysis, the authors propose the framework of accounting domain and blockchain technology (ADOB) to systematize and visualize the map of current studies about the BT in the accounting domain.

The analysis highlights some aspects less investigated at the first research stage in the field of BT and accounting, such as the growing need of new accounting and control processes to address the practical issues of BT implementation and the need for education and training to stimulate a proper use of BT by accountants and practitioners.

This study is the first to adopt a bibliometric and thematic analysis to investigate BT in the accounting domain. The authors provide significant insights that could guide and foster the use of BT for accountants and practitioners, defining future research lines and a research agenda for academic researchers.

This study aims to analyze the relationship between companies’ business ethics (BE) and corporate social responsibility (CSR), with particular reference to policies toward employees, with the aim of understanding if and how the two concepts are linked and to foster a better management of the company-employee relationship through BE and CSR policies.

Through a content analysis, the authors study three issues related to employees disclosed in Code of Ethics (CE) and CSR report of a sample of Italian companies. Next, using a multivariate regression model, the authors examine the relation between the BE and CSR initiatives, related to employees.

The findings show that CE and CSR initiatives are negatively related. They are distinct concepts, but since the authors find that they are connected, they must also be considered in terms of their mutual dependence. To standardize practices toward employees in a code may induce the need to establish additional corporate social responsibility initiatives that elicit legitimate stakeholder satisfaction.

The analysis focuses on employees, whereas several other CSR aspects that can be explored. Furthermore, additional investigation (through questionnaires or interviews) could deepen this analysis. Furthermore, it might be interesting to consider different countries or more variables, such as cultural differences or different regulations.

The results of this research reveal that BE and CSR initiatives require precise and personalized observations to be properly understood; however, as they are linked, they must also be studied in their mutual interdependencies; this can be very useful to define governance bodies and organizational procedures devoted to BE and CSR issues.

This research provides a tool for evaluating and monitoring CSR and BE principles and can be adapted to many business contexts and refer to different stakeholders.

The existing literature on BE and CSR presents opportunities for further study, as these concepts are often studied without insights into their mutual impacts.

This paper aims to analyse the quality of Code of Ethics from the point of view of employees. In particular, the research aims to investigate which are the companies’ characteristics that influence the publication of a Code of Ethics and the Code of Ethics Quality from the employee perspective.

The authors use Italian listed companies and perform a manual content analysis on their Code of Ethics based on keywords related to the stakeholder employees. The authors perform regression models to investigate the determinants, using financial reporting data and companies’ information (i.e. industry).

The findings show that Code of Ethics are developed among large firms. A healthy and safe environment and a clear leadership are developed by firms with high grow rates. Equal employment opportunities and competent leadership are developed by firms with low financial distress. The need of effective communication for consensus seems more visible in Public Administration. Private sectors pay more attention to competent leadership, while firms in Trade take care on equal opportunities for employees.

At present, much of the codes of ethics’ research are focussed on the content and the effectiveness of codes of ethics, on the reasons, on the benefits and limitations of this tool, but few studies investigate the quality of codes of ethics and, even fewer the specific stakeholder employees. This study aims to improve the debate related to the elements affecting quality in codes of ethics, with particular attention to the rules that guide the relationship between companies and their employees.