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Additional file 1. Distribution of core and additional indicators per dimension and measurement aspect in MULTI-ACT Master Scorecard as in Digital Toolbox.

Additional file 2. Examples of indicators extracted from the MULTI-ACT Toolbox.

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Nelle pagine del volume si alterneranno capitoli “accademici”, i cui contenuti contribuiscono al dibattito scientifico su tematiche care al prof. Matacena, con testimonianze “amicali”, che raccontano dell’attenzione per gli studenti e dell’energia comunicativa di Antonio Matacena. Energia che spesso si traduce in ironia e provocazione, mai banale, ma sempre volta a “catturare” l’attenzione e a disorientare quel tanto basta per insinuare il dubbio della conoscenza.

The optimism surrounding multi-stakeholder research initiatives does not match the clear view of policies that are needed to exploit the potential of these collaborations. Here we propose some action items that stem from the integration between research advancements with the perspectives of patient-advocacy organizations, academia, and industry.

The purpose of this article is to analyze intellectual capital (IC) measurement, management, and reporting practices at organizational level, with the aim to address a relevant research question: are IC reports used as accountability or as image-building tools? The article presents a single in-depth case study of an Italian nonprofit organization (NPO) which has been measuring and reporting its IC for several years. The research project was conducted using an interpretative approach, by analyzing organizational IC reports in the light of a framework, derived from corporate social responsibility (CSR) and IC literature, able to provide researchers with useful insights to interpret the role played by IC report in the investigated organization. The lenses provided by the designed framework give researchers the opportunity to offer a skillful interpretation of the information provided by the IC report. From the analysis, it results that the investigated NPO use IC report more as a managerial rather than an accountability tool. Even though the use of a single case study provides in-depth and rich data, it also limits the generalizability of the observations to other companies. Moreover, the results obtained can be influenced by the model built and adopted to address the research question. The findings can support companies to enable IC reporting practices and readers to understand the orientation of the companies towards a reputation or an accountability approach by reading the IC report using the research model. The article fills a gap in the research of voluntary disclosure of NPOs from a different approach (i.e., to analyze IC reports to make evident the approach followed in disclosing IC information). So doing, the article contributes to narrowing the gap between IC theory and practice and offers new insights on the reasons why NPOs disclose IC.

This study examines the notion of organizational transparency through the lenses of stakeholder theory and focuses on the interaction between management and internal stakeholders. A theory-driven measure of transparency is developed and dened along three dimensions: informative, participative, and accountable. Based on a unique data set consisting of six Italian social enterprises operating in the social service sector, we use a mixed-method approach in order to study both managerial policy and stakeholders' perceptions towards transparency. From qualitative, exploratory, and multi-case analysis, it emerges that the nature of the relationship between the organization and its stakeholders shapes transparency dimensions through organizational structure. There are common patterns in this context that distinguish large enterprises with vertical decision-making from smaller rms with horizontal processes: in the rst group,transparency is developed along its informative dimension and it is structured on a unilateral ow of information that is aimed at controlling internal stakeholders. Whereas in the second group, transparency is mainly participative, designed as a two-way exchange of information with an explicit objective to allow mean- ing co-creation. Using structural equation modelling, we nd that stakeholders' perceptions about transparency are relatively high and positively linked to organizational commitment, where trust plays a signicant mediating role. Tenure in the organization, formal membership, and job security display varying and, in some cases, opposing behaviors. The main contribution of this thesis to the literature in this area is that it highlights the need for understanding the interplay between the transmitter and the receiver of transparency. It further considers the impact of stakeholder relations to enable alternatives for developing dierent typologies of transparency.