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Despite its popularity, the Industry 4.0 phenomenon is still foggy and its understanding is mostly limited to the implementation of technological innovation. Nonetheless, in order to become ‘4.0 compliant’, an enterprise must also adapt its organization and business approaches, and these changes may lead to a significant social impact. Therefore, we perform a systematic literature review to investigate the emerging features of the enterprise coming from the Industry 4.0 paradigm. This lead us to identify four different distinctive features. We found that these features, all together, are pushing a shift from Industry 4.0 to the Enterprise 4.0: a supposed smarter enterprise characterised by informed middlemen and resilient workers, as well as business models that are customer and service centred, integrated and networked, and sustainable. Further, this enterprise is self-organised and lean, with open organisational cultures and structures, along with participative and agile management styles and its employees are trained through new technology-related and laboratory-based educational paths. We conclude by drawing few implications for organizational design.

Despite the undeniable advantages in terms of legal certainty and compliance, tax rulings may facilitate harmful tax competition. The Commission has been investigating on rulings granting a selective advantage to specific economic operators from the perspective of State aid rules. The aids’ recovery that may follow is undermining that same legal certainty that tax authorities attempt to achieve through the issuance of rulings. While it is the State that has failed to comply with the procedure laid down in Art. 108 TFEU, the financial burden of the recovery is entirely borne by the companies. Building on the analysis of the Union Courts’ case law and of the Commission decisions, this contribution attempts to identify the recommended measures and policies to minimize the risk of recovery.

Although various studies already exist on integrated reporting, gaps remain to be filled. The disclosure of strategies and business models (BMs) has not yet been investigated in depth in the literature. The purpose of this paper is to explore the extent to which strategies and BMs are disclosed in Integrated Reports (IRs). In addition, this paper seeks to understand the reasons for the changes in such disclosures over time. A longitudinal case study focusing on Terna, an Italian listed public utility operating in the electricity sector, is presented. Multiple methods of data collection and analysis were adopted. A content analysis based on the framework of Sukhari & De Villiers (2018) was performed on Terna’s IRs from 2011 to 2017. Interviews were conducted with several managers to integrate the data stemming from the content analysis. The paper opens up the “black box” of corporate strategy disclosures, showing how they can evolve over time. The findings reveal potential reasons for the resistance to fully communicating sensitive corporate information related to strategic goals and their implementation. Specifically, changes in key managerial roles affect the process of sharpening the disclosures in IRs.

Il contributo, sotto forma di extended abstract, analizza la collocazione delle dichiarazioni non finanziarie (DNF, introdotte con il D. Lgs. 254/2016) nell’ambito dell’informativa esterna d’impresa e, sulla base delle prime risultanze emerse, evidenzia - con riferimento al settore economico individuato (energia) - un quadro generale con limitati elementi di confronto sia avuto riguardo alle due annualità considerate (DNF 2017 e DNF 2018), sia avuto riguardo alle diverse società selezionate. Conformemente ad altre analisi effettuate, l'opzione "stand alone" di presentazione della dichiarazione non finanziaria è la scelta più diffusa tra le aziende del campione selezionato e ciò indipendentemente dalla loro dimensione. La scelta di collocazione della DNF non risulta essere influenzata da fattori esterni (come il settore di appartenenza) o dalle precedenti esperienze di rendicontazione. L'opzione "stand alone" ha fornito alle aziende la possibilità di utilizzare la DNF come strumento di comunicazione autonomo delle performance di sostenibilità non finanziaria. L'analisi evidenzia altresì come non sia ancora una prassi diffusa dichiarare le omission nel rispetto di quanto richiesto dalle Linee Guida GRI

This study introduces an innovative model of hospitality called “Albergo Diffuso”. The research addresses the perception of tourists about the concept of the “Albergo Diffuso” by highlighting potential differences between Italian and foreign tourists. The exploratory study identified that 1) Italian tourists have a clear idea of the concept of the “Albergo Diffuso” than foreign tourists; 2)Italian tourists accept the peculiarity behind the concept of the Albergo Diffuso during their stay; and 3) Tourists (regardless their nationality) positive perceived this new model of hospitality. The research enriches the tourism innovation literature introducing a new unit of analysis as well as opening both new debates and new research propositions in the field of tourism

This paper aims to explore weather and to what extent a Business Model (BM) can be consolidated within the Integrated Reporting (IR) through the explication of the Balanced Scorecard (BSC) implemented by the organization. A longitudinal and explanatory case study was realized by focusing on an Italian listed public utility, operating in the electricity sector, which has recently implemented the IR and has adopted the BSC for internal managerial purposes for several years. Findings were analyzed through the lens of the BM definitions and theory, in conjunction with the attitude of Performance Measurement/Management Systems - such as the BSC - to adequately describe BMs. This paper unveils how the general pressure from financial markets to deeply disclose also non-financial information, and among this the adopted BM, finds a limit to its full applicability. Organizations still show resistance to fully communicating their competitive advantages and how their managers are responsible for the medium- to long-term goals. Findings reveal that the change in corporate reporting practices, achieved over time through the implementation of IR, does not completely force the top management to disclose the BM of the organization by communicating the internally adopted BSC to the market.

This paper aims to explore how an individual actor, acting as change agent, legitimizes the implementation of Integrated Reporting. A longitudinal and explanatory case study was realized by focusing on an Italian listed public utility, operating in the electricity sector, which has recently implemented the Integrated Report. Findings were analyzed through the lens of institutional entrepreneurship which explains how actors can achieve substantial changes. This paper unveils how the adoption of the Integrated Report can be achieved thorough the legitimizing activities carried out by a CSR manager, characterized by strong intrinsic engagement, who makes the best use of available resources and intense networking. Findings reveal that a substantial change in organizational structure, processes and thinking can be achieved over time through the perseverance of a change agent who strives to legitimize his credibility and projects within the organization by gaining support and collaboration from various organizational groups.

Aims of the study were to compare medical students (MS) to non-MS with respect to their knowledge of smoking and to investigate the effect of a short educational intervention on MS knowledge. MS (n = 962) and students of architecture and law (n = 229) were asked to complete a 60-item questionnaire addressing knowledge of smoking epidemiology and health effects ("Score 1"), and effectiveness of cessation treatments ("Score 2"). Upon completion of questionnaire, fourth year MS received a lecture on tobacco dependence. These students were asked to complete the same questionnaire one and two years later. Mean values for Score 1 were 48.9 ± 11.5% in MS and 40.5 ± 11.4% in non-MS (P < 0.001; d = 0.69). Respective values for Score 2 were 48.1 ± 10.8% and 42.6 ± 10.6% (P < 0.001; d = 0.50). Fifth year students who had attended the lecture in year 4 scored higher than students who had not attended the lecture. Significant differences were noted one but not two years after the educational intervention. In conclusion, MS know slightly more about smoking-related diseases and methods to achieve cessation than nonmedical students; a short educational intervention was associated with better knowledge one year later, but the effect was moderate and short-lived.

Tobacco smoking is the leading cause of premature death in the developed world. Advice and assistance by physicians help smokers quit, but little attention has been paid to the topic of tobacco dependence in the curricula of Italian medical schools. Consequently, few physicians follow the clinical practice guidelines for treating dependence.