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The prevalent literature considers interlocking directorates as a mechanisms of cooperation among companies, but if the same director seats on the boards of two companies that are in competition, interlocking directorates, matching cooperation with competition, become a coopetition mechanism. This article aims to argue that the analysis of both the structure and the evolution of interlocking directorates provides some relevant insights on the driving forces behind the coopetition among firms.

Through a longitudinal study the authors analyzed relations among Italian listed firms belonging to financial or manufacturing sectors and traced the evolution networks of interlocking directorates among them. They then analyzed the coopetitive nature of interlocking directorates among firms acting in the same sector that are in direct competition and their impact on M&A processes.

It was evidenced that interlocking directorates among firms belonged to the same industry could be considered a coopetitive mechanism if they facilitate formation of deeper relations among competitors such as their integration through M&A.

This article offers a new perspective of analysis in interlocking directorates' field of research.

The purpose of this paper is to explore the relationship between prior experience of organisations and their “co‐opetitive” behaviours in forming research networks when a R&D programme is launched in order to fund future research projects.

Drawing on both resource‐based writings and social embeddedness studies, the paper posits that two types of co‐opetition – namely the intra‐network and inter‐network co‐opetition – should be clearly distinguished in order to understand co‐opetitive behaviours of organisations. These two types of co‐opetition arise as a consequence of the different levels of firms' prior experience in forming successful co‐opetitive networks with their competitors.

A reverse U‐shape trade‐off between the two types of co‐opetition is hypothesised: the maximum level of intra‐network co‐opetition and the lowest of inter‐network co‐opetition are expected for low and highlevels of prior experience; the minimum level of intra‐network co‐opetition and the highest of inter‐network co‐opetition are expected for moderate levels of prior experience.

This paper sheds light on how co‐opetitive relationships emerge in R&D networks and under which circumstances competition prevails on cooperation.

Rates of anxiety, depression, and suicidality have long been known to be elevated among LGBTQ+ communities and it was expected that the COVID-19 pandemic would deepen systemic injustices and inequities in mental health outcomes. However, it remains difficult to document inequities as surveillance systems do not typically capture LGBTQ+-inclusive data necessary to study the impact of COVID-19 on LGBTQ+ population health. This chapter reports on two studies designed to address this gap. The COVID-19 Impacts Study (CIS) documented the early mental health and social impacts of COVID-19 among sexual and gender minority adults, as well as adults with HIV, during the first round of shut-downs and initial economic disruptions. Subsequently, the Youth and Young Adults COVID-19 Study (YYA) measured the impacts of COVID-19 on the mental health outcomes, testing/vaccination behaviors, and stigmatization experiences of LGBTQ+ and BIPOC (Black, Indigenous, People of Color) young people. Several recommendations are discussed – including mandated collection of data on sexual orientation and gender identity in all surveillance systems, policy solutions to better address access and cost barriers, and deep and meaningful engagement that empowers communities.

The purpose of this exploratory study is to investigate why and how public health agencies employed social media during coronavirus disease 2019 (COVID-19) outbreak to foster public engagement and dialogic accounting.

The authors analysed the official Facebook pages of the leading public agencies for health crisis in Italy, United Kingdom and New Zealand and they collected data on the number of posts, popularity, commitment and followers before and during the outbreak. The authors also performed a content analysis to identify the topics covered by the posts.

Empirical results suggest that social media has been extensively used as a public engagement tool in all three countries under analysis but – because of legitimacy threats and resource scarcity – it has also been used as a dialogic accounting tool only in New Zealand. Findings suggest that fake news developed more extensively in contexts where the public body did not foster dialogic accounting.

Public agencies may be interested in knowing the pros and cons of using social media as a public engagement and dialogic accounting tool. They may also leverage on dialogic accounting to limit fake news.

This study is one of the first to look at the nature and role of social media as an accountability tool during public health crises. In many contexts, COVID-19 forced for the first time public health agencies to heavily engage with the public and to develop new skills, so this study paves the way for numerous future research ideas.

This study aims to investigate the impact of diverse practices in sustainability reporting and assurance on the disclosure of sustainable development goals (SDGs). Specifically, the authors examine the disclosure of SDGs along two dimensions: disclosure breadth, denoting the number of goals mentioned, and disclosure depth, encompassing the extent of actions disclosed to advance these goals.

Using a panel Tobit regression analysis, the authors analyse the communication on progress questionnaires from 299 companies (resulting in 1,015 firm-year observations) participating in the United Nations Global Compact from 2017 to 2021.

The findings revealed that greater adherence to Global Reporting Initiative standards increases SDG disclosure breadth; external assurance using publicly recognised standards, more than proprietary methods, is associated with SDG disclosure breadth and depth; and the review of information by multiple stakeholders improves the depth of SDG disclosure more than evaluation by a panel of peers.

The originality of this study lies in its examination of the intricate interplay between sustainability disclosure and assurance practices, on the one hand, and the disclosure of SDGs, on the other. Uniquely, the authors consider the various levels of implementation of these practices, allowing for a comprehensive assessment of their influence on SDG disclosure.

System dynamics (SD) is emerging as a powerful approach to understand, analyse, simulate and predict complex and dynamic business processes. In particular, it is true in the process of business model innovation (BMI) and not only as a computational approach. Due to the visual and diagrammatic tools employed by SD, innovation managers overcome humans' mental limitations and improve knowledge management in the BMI. This paper discloses the value of SD's visual tools, i.e. causal loop diagrams and stock and flow diagrams, to contribute to the “Knowldege Visualization” research line, and promote the application of SD as a powerful approach to support decisions in BMI.

Given the explorative nature and the “how” question driving the research, the methodology involved is a single, holistic case study. In particular, the case is about a business model (BM) diversification, in which an information and communication technology service provider has added to its existing business model a new BM based on a digital multi-sided platform, for passengers transportation.

The diagrammatic tools of SD, that is causal loop diagrams and stock and flow diagrams, allowed entrepreneurs to overcome the complexity of the business parameters concurring in the design of the BM.

The value of this research is in the exploratory approach and in the originality of the perspective by which SD is analysed: the visual knowledge perspective.

This paper aims to investigate how firms disclose the presentation and content of business model (BM) information in corporate reports to manage their legitimacy in response to European Directive 2014/95.

Legitimacy theory is used to identify disclosure strategies pursued by firms in reaction to the new regulation. To understand how firms adopt these strategic responses, semiotic analysis is applied to a sample of European companies’ reports through Crowther’s (2012) framework, which is based on a mechanism of binary oppositions.

Half of the sample strategically choose to comply with the European Union (EU) Directive regarding BM information through the use of non-accounting language, figures, and diagrams. Other firms did not disclose any substantive information but managed the impression of compliance with the regulation, while the remainder of the sample dismissed the regulation altogether.

This study demonstrates how organisations use the disclosure of BM information in their corporate reports to control their legitimacy. The results support the idea that firms can acquire legitimacy by complying with the law or giving the impression of compliance with the regulation. This study provides evidence on the first-time adoption of the EU Directive, and therefore, future research can enlarge the sample and conduct the analysis over a broader time frame.

A more precise indication of the EU Directive regarding “where” firms should report BM information, “how” the description of a BM should refer to the environmental, social, governance (ESG) factors, and a set of performance measures to track the evolution of a company’s BM overtime is needed.

While there has been a notable amount of research that has applied content analysis methodologies to investigate the thematic and syntactic aspects of BM disclosure in corporate reports, only a few studies have investigated BM disclosures in relation to the EU Directive. Furthermore, the application of semiotic analysis extends beyond traditional content analysis methodologies because it considers the structure of the story at many levels, thus developing a more complete textual picture of how BMs are described, allowing an analysis of the reasons behind the disclosure strategies pursued by firms.