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34 results on '"Principale, Salvatore"'

1. Women and Relational Capital in the SMEs Context: A Literature Review

Author

Cosentino, Antonietta, Principale, Salvatore, Marasca, Stefano, Series Editor, Fellegara, Anna Maria, Series Editor, Mussari, Riccardo, Series Editor, Adamo, Stefano, Editorial Board Member, Bartocci, Luca, Editorial Board Member, Caldarelli, Adele, Editorial Board Member, Campedelli, Bettina, Editorial Board Member, Castellano, Nicola, Editorial Board Member, Cepiku, Denita, Editorial Board Member, Cinquini, Lino, Editorial Board Member, Chiucchi, Maria Serena, Editorial Board Member, Dell'Atti, Vittorio, Editorial Board Member, De Luca, Francesco, Editorial Board Member, Fiorentino, Raffaele, Editorial Board Member, Giunta, Francesco, Editorial Board Member, Incollingo, Alberto, Editorial Board Member, Liberatore, Giovanni, Editorial Board Member, Lionzo, Andrea, Editorial Board Member, Lombardi, Rosa, Editorial Board Member, Maggi, Davide, Editorial Board Member, Mancini, Daniela, Editorial Board Member, Rossi, Francesca Manes, Editorial Board Member, Marchi, Luciano, Editorial Board Member, Mattei, Marco Maria, Editorial Board Member, Paolini, Antonella, Editorial Board Member, Paoloni, Mauro, Editorial Board Member, Paoloni, Paola, Editorial Board Member, Ruisi, Marcantonio, Editorial Board Member, Teodori, Claudio, Editorial Board Member, Terzani, Simone, Editorial Board Member, and Veltri, Stefania, Editorial Board Member

Published
2024
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2. The Current Scenario on Sustainable Corporate Governance: Theoretical and Practical Evidence

Author

Principale, Salvatore, Marasca, Stefano, Series Editor, Fellegara, Anna Maria, Series Editor, Mussari, Riccardo, Series Editor, Adamo, Stefano, Editorial Board Member, Bartocci, Luca, Editorial Board Member, Caldarelli, Adele, Editorial Board Member, Campedelli, Bettina, Editorial Board Member, Castellano, Nicola, Editorial Board Member, Cepiku, Denita, Editorial Board Member, Cinquini, Lino, Editorial Board Member, Chiucchi, Maria Serena, Editorial Board Member, Dell'Atti, Vittorio, Editorial Board Member, De Luca, Francesco, Editorial Board Member, Fiorentino, Raffaele, Editorial Board Member, Giunta, Francesco, Editorial Board Member, Incollingo, Alberto, Editorial Board Member, Liberatore, Giovanni, Editorial Board Member, Lionzo, Andrea, Editorial Board Member, Lombardi, Rosa, Editorial Board Member, Maggi, Davide, Editorial Board Member, Mancini, Daniela, Editorial Board Member, Rossi, Francesca Manes, Editorial Board Member, Marchi, Luciano, Editorial Board Member, Mattei, Marco Maria, Editorial Board Member, Paolini, Antonella, Editorial Board Member, Paoloni, Mauro, Editorial Board Member, Paoloni, Paola, Editorial Board Member, Ruisi, Marcantonio, Editorial Board Member, Teodori, Claudio, Editorial Board Member, Terzani, Simone, Editorial Board Member, Veltri, Stefania, Editorial Board Member, and Principale, Salvatore

Published
2023
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3. Corporate Governance and Strategic Management

Author

Principale, Salvatore, Marasca, Stefano, Series Editor, Fellegara, Anna Maria, Series Editor, Mussari, Riccardo, Series Editor, Adamo, Stefano, Editorial Board Member, Bartocci, Luca, Editorial Board Member, Caldarelli, Adele, Editorial Board Member, Campedelli, Bettina, Editorial Board Member, Castellano, Nicola, Editorial Board Member, Cepiku, Denita, Editorial Board Member, Cinquini, Lino, Editorial Board Member, Chiucchi, Maria Serena, Editorial Board Member, Dell'Atti, Vittorio, Editorial Board Member, De Luca, Francesco, Editorial Board Member, Fiorentino, Raffaele, Editorial Board Member, Giunta, Francesco, Editorial Board Member, Incollingo, Alberto, Editorial Board Member, Liberatore, Giovanni, Editorial Board Member, Lionzo, Andrea, Editorial Board Member, Lombardi, Rosa, Editorial Board Member, Maggi, Davide, Editorial Board Member, Mancini, Daniela, Editorial Board Member, Rossi, Francesca Manes, Editorial Board Member, Marchi, Luciano, Editorial Board Member, Mattei, Marco Maria, Editorial Board Member, Paolini, Antonella, Editorial Board Member, Paoloni, Mauro, Editorial Board Member, Paoloni, Paola, Editorial Board Member, Ruisi, Marcantonio, Editorial Board Member, Teodori, Claudio, Editorial Board Member, Terzani, Simone, Editorial Board Member, Veltri, Stefania, Editorial Board Member, and Principale, Salvatore

Published
2023
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4. Human Rights Due Diligence and Corporate Governance: A European Analysis

Author

Principale, Salvatore, Marasca, Stefano, Series Editor, Fellegara, Anna Maria, Series Editor, Mussari, Riccardo, Series Editor, Adamo, Stefano, Editorial Board Member, Bartocci, Luca, Editorial Board Member, Caldarelli, Adele, Editorial Board Member, Campedelli, Bettina, Editorial Board Member, Castellano, Nicola, Editorial Board Member, Cepiku, Denita, Editorial Board Member, Cinquini, Lino, Editorial Board Member, Chiucchi, Maria Serena, Editorial Board Member, Dell'Atti, Vittorio, Editorial Board Member, De Luca, Francesco, Editorial Board Member, Fiorentino, Raffaele, Editorial Board Member, Giunta, Francesco, Editorial Board Member, Incollingo, Alberto, Editorial Board Member, Liberatore, Giovanni, Editorial Board Member, Lionzo, Andrea, Editorial Board Member, Lombardi, Rosa, Editorial Board Member, Maggi, Davide, Editorial Board Member, Mancini, Daniela, Editorial Board Member, Rossi, Francesca Manes, Editorial Board Member, Marchi, Luciano, Editorial Board Member, Mattei, Marco Maria, Editorial Board Member, Paolini, Antonella, Editorial Board Member, Paoloni, Mauro, Editorial Board Member, Paoloni, Paola, Editorial Board Member, Ruisi, Marcantonio, Editorial Board Member, Teodori, Claudio, Editorial Board Member, Terzani, Simone, Editorial Board Member, Veltri, Stefania, Editorial Board Member, and Principale, Salvatore

Published
2023
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8. Conclusion Remark

Author

Principale, Salvatore, Marasca, Stefano, Series Editor, Fellegara, Anna Maria, Series Editor, Mussari, Riccardo, Series Editor, Adamo, Stefano, Editorial Board Member, Bartocci, Luca, Editorial Board Member, Caldarelli, Adele, Editorial Board Member, Campedelli, Bettina, Editorial Board Member, Castellano, Nicola, Editorial Board Member, Cepiku, Denita, Editorial Board Member, Cinquini, Lino, Editorial Board Member, Chiucchi, Maria Serena, Editorial Board Member, Dell'Atti, Vittorio, Editorial Board Member, De Luca, Francesco, Editorial Board Member, Fiorentino, Raffaele, Editorial Board Member, Giunta, Francesco, Editorial Board Member, Incollingo, Alberto, Editorial Board Member, Liberatore, Giovanni, Editorial Board Member, Lionzo, Andrea, Editorial Board Member, Lombardi, Rosa, Editorial Board Member, Maggi, Davide, Editorial Board Member, Mancini, Daniela, Editorial Board Member, Rossi, Francesca Manes, Editorial Board Member, Marchi, Luciano, Editorial Board Member, Mattei, Marco Maria, Editorial Board Member, Paolini, Antonella, Editorial Board Member, Paoloni, Mauro, Editorial Board Member, Paoloni, Paola, Editorial Board Member, Ruisi, Marcantonio, Editorial Board Member, Teodori, Claudio, Editorial Board Member, Terzani, Simone, Editorial Board Member, Veltri, Stefania, Editorial Board Member, and Principale, Salvatore

Published
2023
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10. Gender Contribution to the Agenda 2030

Author

Paoloni, Paola, Lombardi, Rosa, Principale, Salvatore, Marasca, Stefano, Series Editor, Fellegara, Anna Maria, Series Editor, Mussari, Riccardo, Series Editor, Adamo, Stefano, Editorial Board Member, Bartocci, Luca, Editorial Board Member, Caldarelli, Adele, Editorial Board Member, Campedelli, Bettina, Editorial Board Member, Castellano, Nicola, Editorial Board Member, Cepiku, Denita, Editorial Board Member, Cinquini, Lino, Editorial Board Member, Chiucchi, Maria Serena, Editorial Board Member, Dell'Atti, Vittorio, Editorial Board Member, De Luca, Francesco, Editorial Board Member, Fiorentino, Raffaele, Editorial Board Member, Giunta, Francesco, Editorial Board Member, Incollingo, Alberto, Editorial Board Member, Liberatore, Giovanni, Editorial Board Member, Lionzo, Andrea, Editorial Board Member, Lombardi, Rosa, Editorial Board Member, Maggi, Davide, Editorial Board Member, Mancini, Daniela, Editorial Board Member, Rossi, Francesca Manes, Editorial Board Member, Marchi, Luciano, Editorial Board Member, Mattei, Marco Maria, Editorial Board Member, Paolini, Antonella, Editorial Board Member, Paoloni, Mauro, Editorial Board Member, Paoloni, Paola, Editorial Board Member, Ruisi, Marcantonio, Editorial Board Member, Teodori, Claudio, Editorial Board Member, Terzani, Simone, Editorial Board Member, and Veltri, Stefania, Editorial Board Member

Published
2023
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11. ACCA

Author

Principale, Salvatore, Venturelli, Andrea, Section editor, Idowu, Samuel O., editor, Schmidpeter, René, editor, Capaldi, Nicholas, editor, Zu, Liangrong, editor, Del Baldo, Mara, editor, and Abreu, Rute, editor

Published
2023
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27. Walking the talk in family firms. An empirical investigation of CSR communication and practices.

Author

Venturelli, Andrea, Principale, Salvatore, Ligorio, Lorenzo, and Cosma, Simona

Subjects
FAMILY-owned business enterprises, SOCIAL responsibility of business, SMALL business, POISSON regression
Abstract

Family firms are embarking on a virtuous path increasingly oriented toward sustainable development. The corporate social responsibility (CSR), more and more regarded as a positive driver for the reputation and preservation in the medium to long term for the company, is now an element that falls within the credit valuations of banking firms. Our research investigates CSR communication and practices in small and medium‐sized family businesses. Using the socioemotional wealth perspective, we analyze the effect of family control and influence on CSR behavior. We perform a Poisson regression on an Italian regional sample of 200 family businesses. Our study reveals a greater propensity of family businesses to practices rather than CSR communication. Family control has a positive effect on CSR practices, while family involvement has an adverse effect on CSR communication. Besides, strong control and involvement have a negative effect on CSR communication. [ABSTRACT FROM AUTHOR]

Published
2021
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28. Nonfinancial risk disclosure: The "state of the art" of Italian companies.

Author

Leopizzi, Rossella, Iazzi, Antonio, Venturelli, Andrea, and Principale, Salvatore

Subjects
RISK assessment, RISK management in business, DISCLOSURE, CONTENT analysis, RISK
Abstract

This research represents a preliminary analysis of the nonfinancial risk disclosure and the first after the introduction of the European directive. Using a content analysis, the level of nonfinancial risk disclosure after the introduction of the Directive 2014/95/EU on nonfinancial information has been investigated. Moreover, in order to understand the effectiveness of nonfinancial risk management, the outlook orientation (past, present, and future) and the approach to risk (positive, negative, and neutral) have been examined. The results show how the level of nonfinancial risk disclosure in Italian companies is better than before the introduction of the directive and also still based on the past and present perspective, rather than the future one. [ABSTRACT FROM AUTHOR]

Published
2020
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29. Material sustainability information and reporting standards. Exploring the differences between GRI and SASB

Author

Simone Pizzi, Salvatore Principale, Elbano de Nuccio, Pizzi, Simone, Principale, Salvatore, and De Nuccio, Elbano

Subjects
Accounting, Economics, Econometrics and Finance (miscellaneous)
Abstract

Purpose This paper aims to contribute to the emerging debate on materiality with novel and original insights about the managerial and theoretical implications related to the adoption of the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB) as reporting standards. Furthermore, the paper will evaluate the main drivers that favor the combination of the two standards by companies to develop new knowledge about the hierarchical relationship between financial and sustainability materiality. Design/methodology/approach Building on a sample of 2,046 US listed companies observed during the period 2017–2020, the research is conducted using quantitative methods. Multinomial logistic regressions are used to evaluate the differences between GRI and SASB’s adoption. Findings The analysis highlights that financial and sustainability materiality are driven by different purposes. In detail, SASB’s adoption is driven by factors directly related to financial dynamics, while GRI’s adoption is influenced by the existence of corporate governance mechanisms inspired by sustainable and ethical principles. Furthermore, the last analysis reveals that the combination of the two standards is characterized by the predominance of sustainability materiality. Originality/value To the best of the authors’ knowledge, this is the first empirical study on the relationship between financial and sustainability materiality.

Published
2022

30. Sustainable governance and climate-change disclosure in European banking: the role of the corporate social responsibility committee

Author

Simona Cosma, Salvatore Principale, Andrea Venturelli, Simona Cosma, Salvatore Principale, Andrea Venturelli, Cosma, Simona, Principale, Salvatore, and Venturelli, Andrea

Subjects
Climate change, Sustainability disclosure and reporting, Environmental governance and regulation, Corporate sustainability, Corporate social responsibility, Environmental governance and regulation, Business, Management and Accounting (miscellaneous), Climate change, Corporate social responsibility, sustainability disclosure and reporting, environmental governance and regulation, corporate sustainability, corporate social responsibility, Corporate sustainability, Sustainability disclosure and reporting
Abstract

Purpose The purposes of this paper are: firstly, to assess the disclosure related to climate change (CC) by major European banks to understand if the banks have grasped the most substantive aspects of the Task Force on Climate-related Financial Disclosures (TCFD) recommendations and secondly, to evaluate the contribution of a non-traditional committee (i.e. corporate social responsibility (CSR) committee) to TCFD-compliant disclosure. Design/methodology/approach Using content analysis and ordinary least squares regressions on a sample of 101 European banks, this study sought to investigate completeness, tone and forward-looking orientation of CC disclosure and explore the relationships between CSR committee and previous disclosure aspects. Findings This study shows that European banks have been able to reach an intermediate level of adequacy of compliance in terms of completeness of information but forward-looking orientation seems to be the aspect that needs the most improvement. The existence of a CSR committee dedicated to sustainability issues seems to constitute the difference between the banks in terms of disclosure. The results highlight vulnerabilities in disclosure and board characteristics relevant for improving CC disclosure. Practical implications Firms interested in strengthening stakeholder engagement and capturing strategic opportunities involved in CC should be encouraged to establish a CSR committee and appoint female directors in financial companies. This paper should be of interest to policymakers, governance bodies and boards of directors considering the initiative of corporate sustainable governance complementary to Directive 2014/95/EU on non-financial reporting by the European Commission. Originality/value To the best of the authors’ knowledge, no prior study has investigated the relationship between the CSR committee and the application of the TCFD’s recommendations in the European banking industry.

Published
2022

32. Nonfinancial risk disclosure: The 'state of the art' of Italian companies

Author

Antonio Iazzi, Andrea Venturelli, Rossella Leopizzi, Salvatore Principale, Leopizzi, Rossella, Iazzi, Antonio, Venturelli, Andrea, and Principale, Salvatore

Subjects
Strategy and Management, media_common.quotation_subject, nonfinancial information, Accounting, Management, Monitoring, Policy and Law, Development, 0603 philosophy, ethics and religion, risk management, Preliminary analysis, State (polity), Order (exchange), 0502 economics and business, EU Non financial Reporting Directive, non financial information, risk disclosure, risk management, EU Nonfinancial Reporting Directive, Risk management, media_common, risk disclosure, business.industry, 05 social sciences, 06 humanities and the arts, Directive, Content analysis, 060301 applied ethics, Business, 050203 business & management
Abstract

This research represents a preliminary analysis of the nonfinancial risk disclosure and the first after the introduction of the European directive. Using a content analysis, the level of nonfinancial risk disclosure after the introduction of the Directive 2014/95/ EU on nonfinancial information has been investigated. Moreover, in order to understand the effectiveness of nonfinancial risk management, the outlook orientation (past, present, and future) and the approach to risk (positive, negative, and neutral) have been examined. The results show how the level of nonfinancial risk disclosure in Italian companies is better than before the introduction of the directive and also still based on the past and present perspective, rather than the future one.

Published
2020

33. The revision of nonfinancial reporting directive. A critical lens on the comparability principle

Author

Simone Pizzi, Fabio Caputo, Andrea Venturelli, Salvatore Principale, Venturelli, Andrea, Pizzi, Simone, Caputo, Fabio, and Principale, Salvatore

Subjects
Strategy and Management, Geography, Planning and Development, Comparability, global reporting initiative, Lens (geology), Management, Monitoring, Policy and Law, Directive, nonfinancial reporting directive, comparability principle, nonfinancial restatements, Optometry, Business, Business and International Management
Published
2020

34. Walking the talk in family firms. An empirical investigation of CSR communication and practices

Author

Lorenzo Ligorio, Andrea Venturelli, Salvatore Principale, Simona Cosma, Venturelli, Andrea, Cosma, Simona, Principale, Salvatore, Ligorio, Lorenzo, andrea venturelli, simona cosma, salvatore principale, and lorenzo ligorio

Subjects
Strategy and Management, media_common.quotation_subject, communication, corporate governance, corporate social responsibility, family business, socioemotional wealth, Control (management), Sample (statistics), family busine, Management, Monitoring, Policy and Law, Development, 0603 philosophy, ethics and religion, 0502 economics and business, Marketing, communication, corporate governance, corporate social responsibility, family business, socioemotional wealth, media_common, Sustainable development, Socioemotional selectivity theory, Corporate governance, 05 social sciences, 06 humanities and the arts, Corporate social responsibility, 060301 applied ethics, Business, Element (criminal law), 050203 business & management, Reputation
Abstract

Family firms are embarking on a virtuous path increasingly oriented toward sustainable development. The corporate social responsibility (CSR), more and more regarded as a positive driver for the reputation and preservation in the medium to long term for the company, is now an element that falls within the credit valuations of banking firms. Our research investigates CSR communication and practices in small and medium-sized family businesses. Using the socioemotional wealth perspective, we analyze the effect of family control and influence on CSR behavior. We perform a Poisson regression on an Italian regional sample of 200 family businesses. Our study reveals a greater propensity of family businesses to practices rather than CSR communication. Family control has a positive effect on CSR practices, while family involvement has an adverse effect on CSR communication. Besides, strong control and involvement have a negative effect on CSR communication.

Published
2020

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