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The purpose of this study is to analyze the link between innovation technology (IT), relationships which affect the relational capital (RC), and intangible value for the environment, focusing on small and medium enterprises (SMEs) of agro-food sector (AFS) in which these topics are prominent.

This paper adopts a qualitative research methodology, based on a multiple case study. The empirical data were obtained from interviews designed to reveal the determinants of the Paoloni's CAOS model (characteristics, ambience, organization, start-up) useful to analyze the relational capital from the firm's perspective. The content analysis shows the most important factors influence the relationships of the companies analyzed.

The empirical analysis highlights the strong link between tradition and innovation in the AFS and its positive effects on corporate sustainability and company relationships as well as in enhancing knowledge. The introduction of ITs and the positive effects it produces in terms of efficiency, product quality, environmental sustainability and new communication channels is an important factor that influences business's relationships.

This paper contributes to the RC literature by stressing how ITs improve not only the executive process and performance of SMEs, but also the intangible resources of the territory. Accordingly, it provides both triggers for future research in the AFS, as well as suggestions to SMEs decision-makers to enhance their competitiveness. Furthermore, the paper offers insights to push policy makers in adopting policies that favor ITs investments in the AFS.

The aim of this paper is to analyze how “mini-bonds,” an innovative financial tool for Italian small and medium-sized enterprises (SMEs), can contribute to the development and sustainability of the agri-food sector and its local products, such as Pecorino Cheese.

The study was conducted as a qualitative case study applying the CAOS (“characteristics, ambience, organization, start-up”) model. This model makes it possible to describe all variables that affect a company in a given economic context.

In Sardinia, a small island to the southwest of Italy, there are more than 60,000 agricultural enterprises, 60 percent of which are shepherding operations. Obtaining financial resources is a constant challenge, often related to the uncertainties inherent in seasonal activities. This paper explores how a mini-bond was implemented to promote the development and sustainability of Pecorino Cheese.

Limitations are chiefly related to the short observation period—the bond was first issued in 2018—and to the narrow geographical base of observation.

This research contributes to the expanding body of literature on innovative financial tools for the promotion and development of the local agri-food heritage. It may be useful to practitioners currently researching and developing growth strategies for companies. Existing barriers to credit access are among the most important causes of the lack of development of SMEs, especially in Italy where SMEs represent the principal type of new businesses in the agri-food sector, and their economic success is so dependent on seasonality. In February 2019, the Pecorino case played a role in the Italian government stepping in to avoid the collapse of the price of milk. Future research will focus on the analysis of specific economic results of the financial operations described herein, and will further focus on possibly similar cases of local products making use of innovative financial tools.

The purpose of this paper is to create a strong connection among the gender diversity literature in the stream of gender quotas in the international context and the main legislation on gender diversity – the Law 120/2011 “Golfo-Mosca” – in Italy requiring listed companies and companies under the public control to implement policies for increasing board diversity.

This paper adopts a structured literature review method to propose relevant issues on this topic applying an innovative analytical framework based on the “article focus.” Additionally, an interview to a CEO of an Italian Bank has been done.

In this step, results seem to underline the prominence of literature analyzing “woman in board of directors” promoting board diversity in the light of good governance. Additionally, this analysis is functional to the proposition of interesting insights from the Golfo-Mosca Law’s analysis in Italy emphasizing primary effects of its application during past seven years.

Findings of this paper are original, as it is the first time that a research connects results from the structured literature review on gender issues and the related Italian law to draft emerging and thrilling issues in the light of transparent and responsible corporate governance system.

The transition from industrial to social economy and from knowledge produces a paradigm shift, which is the space in which new professions, new values and even new forms of financing are shaped. The purpose of this paper is to analyze the phenomenon of crowdfunding, and the specific focus is the small- and medium-sized enterprises’ (SMEs’) dimension, typical in startups firms. This work discusses the main thematic areas in the scientific literature on the phenomenon of crowdfunding (RQ1) and how is crowdfunding treated in SMEs’ dimension (RQ2).

To analyze the literature, this study uses structure literature review methodology. To answer RQ1, the articles in the SCOPUS database on the theme of crowdfunding were surveyed. To RQ2, the analysis focused on the combined theme between the crowdfunding phenomenon and the SMEs’ dimension.

The study shows that from the scientific point of view, the treatment of the crowdfunding phenomenon is strongly developing in many research areas. The most recurrent are those that deal with studies linked to socio-geographical and institutional contexts and those that analyze individual behavior of investors and crowd funders. Residual area remains the one dedicated to SMEs, where this research has led to poor results.

This paper implements the studies on crowdfunding, a phenomenon that is rapidly expanding worldwide. Particular attention is paid to startup firms, and the business dimension was studied for SMEs, for which it was initially conceived and investigated. Future work will try to apply the results of this research into a case study about an Italian startup firm.

Recent socioeconomic events, not least the Covid-19 pandemic, have led farms to rethink their traditional production methods. Innovation, new technologies and the establishment of relationships could be crucial for farms to remain competitive and sustainable over time. These factors can be assumed as structural and relational capital, two of intellectual capital's components. In this stream, the aim of this paper is to analyze how structural and relational capital could contribute to farm's sustainability in terms of competitiveness during its normal life cycle and in terms of resilience during an uncertain period, such as the coronavirus emergency.

The paper is supported by the qualitative methodology of a single case study. To reach the declared goal, the paper applies the C.A.O.S. (Characteristics, Ambience, Organizations, Start-up) model, an interpretative model for analyzing the small and medium enterprise dimension. In this way, the main aspects that allowed the farm to be competitive and to react at the emergency period were described.

The findings show that innovation technology involved the farm's internal processes, improving execution, control and feedback phases. Thanks to the two main introduced innovations, the farm reduced staffing costs and minimized cultivation risk related to climatic factors. These innovations are the main factors allowing the farm to increase its efficiency. Moreover, the proactive and reactive roles of the structural and relational capital to face the emergency period are confirmed.

The paper contributes to the literature in several ways. Regarding innovation literature, the paper shows how technology helps farms to improve their performance and their global competitiveness. Insight into structural and relational capital enhances the knowledge of intangible assets, such as intellectual capital. In the light of the Covid-19 emergency, the work demonstrates how the main resilience factors (proactive, i.e. structural capital, and reactive, i.e. relational capital) ensure the farm's survival.

This study aims to explore how knowledge management (KM) influences the intellectual capital (IC) of organizations operating in health care and how IC and knowledge-sharing (KS) can contribute to the achievement of sustainable development in health systems. Notably, this study focuses on telemedicine, investigating how relational capital contributes to KS in the context of remote care services.

To comply with the paper’s aim, the authors use a qualitative research method based on a polar case study suitable for IC in health-care studies. More precisely, this study analyzes a nonprofit organization that, for over 15 years, has offered a free multispecialist teleconsultation service to answer medical questions from the most disadvantaged places in the world.

The findings show that the KM significantly contributes to the IC of organizations. Indeed, it improves the data management and transmission system, it increases performance flexibility in times of resource scarcity without compromising business objectives and it can attract new human resources even when not motivated by selfish goals (volunteer physicians).

This research contributes to studies on IC in health care by focusing on the contribution of telemedicine to the creation of IC. In particular, this work emphasizes the ability of telemedicine to develop and share knowledge in disadvantaged areas of the world. Moreover, in the current context, still strongly permeated by the health emergency generated by the pandemic and recently by the war in Eastern Europe, the importance of such assistance and diagnosis grows.

The conclusions the research findings lead may guide policymakers toward a policy supporting telemedicine. It would alleviate general health-care costs and completely revolutionize light health care’s role. Moreover, reducing socioeconomic distances, improving access to care and applying innovative technologies for sharing outcomes foster balanced socioeconomic development and knowledge dissemination.

This research has shown how telemedicine represents a new successful business model even in times of crisis. The organizational model makes it possible to offer cutting-edge specialized care, contain costs, easily reach disadvantaged areas of the planet, strengthen the skills and autonomy of the most backward countries through a process of KS and push the structures operating there to interact with those in advanced countries.

Female entrepreneurship has been part of the political agenda internationally. Public entities should promote entrepreneurship in general, and female entrepreneurship in particular, with dedicated resources and programs. Female entrepreneurs are considered a key asset for developing economic growth. However, women experience much more difficulties than men in opening their own ventures. Relational capital is particularly relevant when it comes to female entrepreneurship. The purpose of this study is to analyze the factors that affect the opening of new ventures and the role of relational capital in female entrepreneurship, taking into consideration the Italian context during the financial crisis.

This study uses a mixed-method approach analyzing data from a regional program to enhance the creation of new companies, trying to understand the issues of potential entrepreneurs in general and women in particular. A single case is then investigated using the characteristics – ambience – organization – sustainability model of micro-entrepreneurship and the network relationship model by Paoloni (2011).

The analysis highlights how women face much more difficulties in starting new ventures concerning their previous experience if their employment condition finds an extended period of inactivity. Additionally, potential female entrepreneurs are more sensitive to the complexity of the initiative, concerning the required investment and the number of employees, compared to male entrepreneurs. Relational capital is a crucial asset in fostering the success of the venture, especially in the start-up phase.

The purpose of the study is to contribute to the debate regarding the issues affecting the opening of new companies, as well as the link between relational capital and female enterprises. The paper offers some insights about a program covering a well-sized population during the financial crisis.

In recent years the role of business incubators (BIs) within the small-medium enterprise (SME) dimension has grown fast, supporting SMEs, especially during the early stage. For these reasons, this paper aims to investigate how BI supports entrepreneurs in the early stage and what specific instruments are used? What kinds of relations do start-ups use (RQ2)? Finally, the authors intend to explore the long-term influence of these relationships on the economic value of the start-ups (RQ3)?

The present paper is supported by a qualitative methodology of a single case study. To reach the declared goal in terms of relationship observation, the paper applies the CAOS model (Paoloni, 2021), an interpretative model useful for analysing the relational capital within the SME dimension.

This first explanatory research confirms the crucial role of the BI in the firm’s development process. Especially in the early stage, the knowledge transfer from the BI allows the start-up to overcome its main difficulties: the organizational aspect and finance capacity.

The limitation concerns the number of start-ups observed. Future lines of research will be focused on the study of other firms to acquire more data on the topic of BI programmes and start-ups.

The managerial implication refers to advancing knowledge and practice in the area of knowledge sharing actuated by BIs. The present work underlines the importance of relational capital as an intangible asset in the development of the younger company.

This paper contributes to two different fields: knowledge sharing by relational capital and gender studies.

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.

The Covid-19 pandemic has exacerbated social risks around the world, highlighting inequalities and eroding social cohesion in and between nations. The challenges posed by this global crisis to world governments can be overcome with cooperation between the public and private sectors. Several studies support the importance of external corporate social responsibility (CSR) activities in sharing knowledge with citizens and external stakeholders, with benefits for the company and for society. Few studies have investigated the relationship between knowledge management (KM) and sustainability. This work aims to investigate the influence of the gender variable in the sharing of CSR knowledge, focusing on the area of human rights.

The panel regression analysis was performed on a sample of 660 European companies listed over the years 2017–2020. The hypotheses tested in panel regression were then corroborated by a further test.

The results show a positive influence of women directors in the external disclosure of human rights. Evidence would assign a positive role to gender in sharing knowledge.

The findings offer new insights into the role of gender on KM and sharing. The results show that gender can be a factor that stimulates CSR knowledge. The presence of women directors can be a useful tool to increase the relational capital of the companies and to share knowledge outside the company.

The study contributes to the poor literature between knowledge sharing and sustainability. Evidence would assign a positive role to gender in sharing knowledge.