Search for Articles:
Title / Keyword
Author / Affiliation / Email
Journal
Article Type
 
 
Advanced Search
 
Section
Special Issue
Volume
Issue
Number
Page
 

Saved Queries

Sign in to use this feature.

Search Filter Reset All

Years

Between: -

Subjects

remove_circle_outline
remove_circle_outline
remove_circle_outline
Add Subjects Reset
Select Subjects

Journals

remove_circle_outline
remove_circle_outline
Add Journals Reset
Select Journals

Article Types

remove_circle_outline
Add Article Types Reset
Select Article Types

Countries / Regions

remove_circle_outline
remove_circle_outline
Add Countries / Regions Reset
Select Countries / Regions
Update Search
share announcement

Search Results (7)

Search Parameters:
Authors = Filippo Vitolla

Order results
Result details
Results per page
Show export options expand_more Show export options expand_less
Select all
Export citation of selected articles as:
15 pages, 326 KiB  
Article
Circular Economy Disclosure in Sustainability Reporting: The Effect of Firm Characteristics
by Filippo Vitolla, Vitiana L’Abate, Felice Petruzzella, Nicola Raimo and Antonio Salvi
Sustainability 2023, 15(3), 2200; https://doi.org/10.3390/su15032200 - 24 Jan 2023
Cited by 43 | Viewed by 4736
Abstract
The circular economy is increasingly establishing itself as a model capable of overcoming the current linear economy of production and consumption recognized as unsustainable by society. Its relevance has also attracted the attention of academics, interested not only in the implementation methods of [...] Read more.
The circular economy is increasingly establishing itself as a model capable of overcoming the current linear economy of production and consumption recognized as unsustainable by society. Its relevance has also attracted the attention of academics, interested not only in the implementation methods of the circular economy, but also in the ways in which companies communicate information about them. However, although in recent years some scholars have begun to investigate the circular economy disclosure (CED), research on this topic is still in an embryonic state. In fact, in the academic literature there are only a few studies related to the CED and its drivers. This study aims to fill this gap by investigating, under the lens of stakeholder theory, the effect of firm characteristics on the level of CED. To this end, it firstly involves the use of a manual content analysis of the sustainability reports drawn up by 88 international companies to measure the level of CED and, secondly, a regression model to test the impact of the firm characteristics. Empirical results demonstrate a positive effect of firm size, financial leverage and firm profitability on the level of CED. The results have important practical implications for firms and policymakers. Full article
(This article belongs to the Special Issue Ecological Transition and Circular Economy)
15 pages, 349 KiB  
Article
The Antecedents of Transparency of Italian Public Entities: An Empirical Analysis in Universities and Public Research Institutes
by Angela Rella, Arcangelo Marrone, Nicola Raimo and Filippo Vitolla
Adm. Sci. 2022, 12(1), 29; https://doi.org/10.3390/admsci12010029 - 14 Feb 2022
Cited by 13 | Viewed by 3821
Abstract
Transparency within universities and public research institutes is an element of significant relevance in the Italian context. Over the years, the need for greater transparency has prompted the legislator to regulate transparency obligations in order to ensure a minimum level of information disclosure. [...] Read more.
Transparency within universities and public research institutes is an element of significant relevance in the Italian context. Over the years, the need for greater transparency has prompted the legislator to regulate transparency obligations in order to ensure a minimum level of information disclosure. Despite the normative obligation, Italian universities and public research institutes provide different levels of information. This circumstance requires an empirical analysis aimed at understanding the different levels of transparency of Italian universities and public research institutes, and the factors that can influence the amount of information disclosed. The results show a positive impact of the size and the internationalization on the level of the transparency of these institutions. Full article
(This article belongs to the Special Issue Corporate Social Responsibility, Stakeholder Engagement, and Universities)
12 pages, 276 KiB  
Article
The Impact of the COVID-19 Pandemic on the Labor Market: An Analysis of Supply and Demand in the Spanish Municipalities
by Nicola Raimo, Pedro-José Martínez-Córdoba, Bernardino Benito and Filippo Vitolla
Sustainability 2021, 13(23), 12996; https://doi.org/10.3390/su132312996 - 24 Nov 2021
Cited by 9 | Viewed by 3875
Abstract
The COVID-19 pandemic represents the largest health and economic crisis in recent history. It has particularly affected the countries of the Mediterranean area, with serious repercussions in terms of not only infections and deaths, but also economic losses. In particular, social distancing measures, [...] Read more.
The COVID-19 pandemic represents the largest health and economic crisis in recent history. It has particularly affected the countries of the Mediterranean area, with serious repercussions in terms of not only infections and deaths, but also economic losses. In particular, social distancing measures, severe restrictions, and lockdowns imposed by governments have had serious repercussions on the labor market. The impact of the pandemic on the labor market has prompted numerous researchers to examine and quantify its consequences. However, mainly macroeconomic analyses have been carried out and there is a lack of studies aimed at examining the impact on the labor market in the individual municipalities. This study aims to bridge this gap by examining the consequences of the COVID-19 pandemic on the supply and demand of labor in Spanish municipalities, and the factors that can influence these levels of employment. The results show the relevance of the characteristics of the business fabric in the supply and demand for employment during the first months of the pandemic. In addition, they show that the economic activity of the municipality and the demographic features of the population condition the labor market. Full article
(This article belongs to the Special Issue Management, Corporate Social Responsibility and Reporting Policies in the Era of COVID-19 and Beyond)
16 pages, 291 KiB  
Article
Corporate Social Responsibility in the COVID-19 Pandemic Period: A Traditional Way to Address New Social Issues
by Nicola Raimo, Angela Rella, Filippo Vitolla, María-Inés Sánchez-Vicente and Isabel-María García-Sánchez
Sustainability 2021, 13(12), 6561; https://doi.org/10.3390/su13126561 - 8 Jun 2021
Cited by 43 | Viewed by 18494
Abstract
The COVID-19 pandemic has had serious health, social and economic consequences. In this difficult context, companies are called upon to implement corporate social responsibility (CSR) activities to support society and the weakest individuals. This study examines how Spanish companies have supported society and [...] Read more.
The COVID-19 pandemic has had serious health, social and economic consequences. In this difficult context, companies are called upon to implement corporate social responsibility (CSR) activities to support society and the weakest individuals. This study examines how Spanish companies have supported society and vulnerable individuals through partnerships with non-governmental organizations (NGOs). In this regard, a multiple case study analysis based on 14 companies listed on the Madrid Stock Exchange that have created collaborations with different NGOs was conducted. The results show that these partnerships are mainly aimed at providing food, health, social and technological support to society and vulnerable individuals. To the best of our knowledge, this is the first study that examines the support provided by companies to society during the COVID-19 pandemic in the European context. Full article
(This article belongs to the Special Issue Management, Corporate Social Responsibility and Reporting Policies in the Era of COVID-19 and Beyond)
19 pages, 708 KiB  
Article
Are Environmentally Innovative Companies Inclined towards Integrated Environmental Disclosure Policies?
by Isabel-María García-Sánchez, Nicola Raimo and Filippo Vitolla
Adm. Sci. 2021, 11(1), 29; https://doi.org/10.3390/admsci11010029 - 15 Mar 2021
Cited by 42 | Viewed by 5447
Abstract
In recent years, the correct representation of environmental performance has become increasingly important. In light of this, in the academic field, numerous researchers have examined the level and quality of environmental disclosure. However, in the context of studies relating to the determinants of [...] Read more.
In recent years, the correct representation of environmental performance has become increasingly important. In light of this, in the academic field, numerous researchers have examined the level and quality of environmental disclosure. However, in the context of studies relating to the determinants of environmental disclosure, little attention has been paid to the role of environmental innovation. This study, in the context of voluntary disclosure theory, aims to fill this important gap through the analysis of the impact of environmental innovation on the level of integrated environmental information disclosed by companies and the analysis of environmental performance as a mediating factor in this relationship. The results show a positive relationship between environmental innovation and integrated environmental disclosure. In addition, they show that environmental performance represents a mediating factor in this relationship. However, complementary analyses show that responsible firms adopt silent strategies in their environmental integrated disclosure policies in order to limit the knowledge by external users of the different environmental actions implemented. Full article
(This article belongs to the Special Issue Corporate Social Responsibility and Eco-Innovation: From an International Perspective)
►▼ Show Figures

Figure 1

11 pages, 244 KiB  
Article
How Does Integrated Reporting Change in Light of COVID-19? A Revisiting of the Content of the Integrated Reports
by Isabel-María García-Sánchez, Nicola Raimo, Arcangelo Marrone and Filippo Vitolla
Sustainability 2020, 12(18), 7605; https://doi.org/10.3390/su12187605 - 15 Sep 2020
Cited by 57 | Viewed by 7084
Abstract
The crisis connected to the spread of the COVID-19 pandemic represents an epochal event destined to generate strong economic and social consequences. The impact of the pandemic on business activities and business models also entails rethinking reporting practices. The pandemic has, in fact, [...] Read more.
The crisis connected to the spread of the COVID-19 pandemic represents an epochal event destined to generate strong economic and social consequences. The impact of the pandemic on business activities and business models also entails rethinking reporting practices. The pandemic has, in fact, created an enormous need for investors and stakeholders in general for future-oriented information relating to the impacts of this event on organizations. Integrated reporting is an ideal tool to provide information related to the effects of the pandemic and provide a holistic view of the future prospects of organizations. This study, using legitimacy theory and based on a two-step methodology, highlighted a series of information that companies will need to have to include in integrated reports to maintain and defend legitimacy. The results provide a double perspective: the first based on content elements and the second based on capitals. The results represent an important guideline for companies for the preparation of future integrated reports. Full article
(This article belongs to the Special Issue Rethinking Sustainability and Sustainable Development in Business Reporting)
13 pages, 278 KiB  
Article
Achieving Sustainable Development Goals. Efficiency in the Spanish Clean Water and Sanitation Sector
by Pedro-José Martínez-Córdoba, Nicola Raimo, Filippo Vitolla and Bernardino Benito
Sustainability 2020, 12(7), 3015; https://doi.org/10.3390/su12073015 - 9 Apr 2020
Cited by 45 | Viewed by 7190
Abstract
In recent years, achieving the Sustainable Development Goals (SDGs) is becoming a major challenge for local governments. This research focuses on the role of Spanish local governments in the fulfillment of SDG-6, which aims to ensure the availability and sustainable management of water [...] Read more.
In recent years, achieving the Sustainable Development Goals (SDGs) is becoming a major challenge for local governments. This research focuses on the role of Spanish local governments in the fulfillment of SDG-6, which aims to ensure the availability and sustainable management of water and sanitation for all citizens. Specifically, this study analyses the evolution of the efficiency of Spanish local governments, and its determining factors, in the achievement of the SDG-6. The results indicate that the taxes associated with water supply and sanitation services, the private management of these services, population density, local government budget revenues, the income of the inhabitants of the municipality and the fragmentation of local governments are factors that can improve the evolution of the efficiency of Spanish local governments in achieving the SDG-6. Full article
(This article belongs to the Special Issue Achieving Sustainable Development Goals (SDGs) among Walking and Talking)
Show export options expand_more Show export options expand_less
Select all
Export citation of selected articles as:
 
Displaying article 1-50 on page 1 of 1.
Back to TopTop