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Two new mixed finite element schemes for discretizing current continuity equations are presented. Together with the good features of the already‐known mixed scheme (current preservation and good approximation of sharp shapes), they provide M‐matrices, even when a zero order term is present in the equations.

The aim of this paper is to examine a relevant innovation in terms of how corporate supervisory boards are structured for an effective measure of anti-corruption that concerns a new application of Italian Legislative Decree No. 231/2001 in compliance with the obligations set out by OECD Convention of 17 September 1997 on the fight against corruption.

The research hypotheses which lead the study are based on an empirical analysis of 119 nursing homes with the aim of investigating the state-of-the art of this innovative application especially regarding the composition, effectiveness and functioning of the supervisory board in the unique case when this compliance system becomes compulsory.

The results show how, even though a certain level of uncertainty and ambiguity have led to great variance in the ways the compliance system is drafted, was possible to identify a positive relation between supervisory board composition and performance – that is the effectiveness of anti-corruption system – and a negative relation between board size and performance. Finally, the results suggest the relevance of supervisory board in fostering knowledge as mediating role.

The authors believes that future work using inter-temporal modelling could build upon and extend the insights presented here. A second area arises from those contrasts in board characteristics that are present across countries and/or across company’s size, small- and medium-sized enterprises or multinational companies and/or across industrial sectors.

The authors offers a more nuanced understanding of the linkages between corporate governance and anti-corruption. In particular, the paper suggests that for an effective anti-corruption strategy, larger supervisory board sizes are associated with weaker performance, and a greater external composition is preferable to an internal one.

The paper depicts a first and relevant step toward the identification of best practices of corporate governance as anti-corruption system, relating to an innovative and unique – to the date – application of a compliance system based on the supervisory board.

This paper aims to increase the resilience of building systems, especially roofs, in relation to climate changes. The focus is on Mediterranean cities, where, often, there is no regulation about these issues. Therefore, it is necessary to define resilience indicators through comparative studies of adaptive roof solutions to mitigate overheating in summer.

Through software simulations and data comparison, a specific methodological approach is used to analyze the resilience levels of different roof solutions (phase change materials, aerogel, green and cool roof), starting from energy efficiency as a prerequisite of resilience. Moreover, a case study of a historic existing building in a southern Italian town is examined.

The findings show the best strategies for building systems, especially for roofs, to decrease urban heat island effects according to the defined resilience indicators against overheating mitigation.

Other building systems, such as facades, also have to be investigated in relation to climate change mitigation.

The implementation of resilient solutions that can also affect neighborhood for urban heat island mitigation.

Because of resilience indicators definition, it is easier to introduce economic incentives according to reference thresholds and to increase community involvement.

The paper provides a new approach for the evaluation of technological solutions for a building from a resilience point of view, which has energy efficiency as pre-condition.

In recent years, the role of environmental, social and governance (ESG) disclosure has become crucial. The aim of this paper is to study how corporate governance affects one part of ESG disclosure: anti-corruption disclosure.

This study examined 140 corporate social responsibility (CSR) reports from companies listed on the Italian stock markets and 50 CSR reports from other companies, then this study analysed the adoption of the Global Reporting Initiative (GRI) standard no. 205.

The results show a low level of disclosure, and that corporate governance issues matter. In particular, the analysis found a positive relationship between the presence of female and outside members, the number of board members and the level of anti-corruption disclosure.

This study acknowledges some limitations. Firstly, the research is based on a one-year sample. Secondly, the research hypotheses are confirmed only when considered in relation to a single section of the GRI standards. Thirdly, this study has a bias towards relatively large enterprises.

It could be worthwhile introducing a soft regulation regarding the composition of the board of directors that requires a certain quantitative and qualitative composition.

To the best of the authors’ knowledge, this is one of the few studies, the first in Italy, that sheds light on anti-corruption disclosure and its determinants.

This paper aims to investigate the link between accounting, religion and art to understand the managerial approach of the Confraternity of Corpus Domini of Urbino and the phenomenon of art commissioning between 1465 and 1513.

This study is based on the interpretive historical method used to understand, through accounting, the managerial role of confraternities within the economic activity of art commissioning. To this purpose, the present analysis is based on a primary source, represented by the book of revenues and expenses, named B1 (1465–1513).

The analysis has provided evidence of the role of Urbino’s Confraternity in supporting art commissioning and its capacity to invest significant resources in favor of the social, religious and institutional environment of the time. Results show the connection between Urbino’s Confraternity and painters based on their commissioning agreements, the relation between painters and the Ducal Court and, finally, the role of the Duke of Urbino in funding the Confraternity’s initiatives for painters. Thus, this study highlights the major role played by Urbino’s Confraternity in art commissioning, an instrumental part of the Confraternity’s mission.

This paper presents a unique case study that brings out the managerial approach in art commissioning through accounting documents which make activities and links visible.

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.