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Mr. Nicola Raimo
Department of Economics and Management, LUM Jean Monnet University, 73125 Casamassima, Italy

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0 CSR
0 Digitalisation
0 Non-financial information
0 Intellectual capital disclosure
0 Integrated teporting

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Digitalisation
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Earlycite article
Published: 03 August 2021 in Journal of Applied Accounting Research
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Purpose In recent years, policymakers have increasingly pushed firms to disclose non-financial information. In Europe, integrated reporting (IR) is an increasingly adopted tool to fully comply with the requirements of the Directive 2014/95/EU. This study aims to examine the financial benefits of IR quality and specifically the effect on the cost of debt. Design/methodology/approach A manual content analysis is performed to measure the quality of the information contained in integrated reports. A panel regression model is used to test the effect of the IR quality on the cost of debt on a sample of 399 observations (a balanced panel of 133 European listed firms for the period 2017–2019). Findings Results demonstrate a negative relationship between IR quality and the cost of debt, showing that firms that provide higher quality integrated reports benefit from access to third party financial resources at better conditions. Research limitations/implications The results of this study offer important implications for managers and policymakers. The capacity of IR quality to allow a cost of debt reduction should push managers to a greater propensity towards transparency and the dissemination of high quality integrated reports. In addition, in light of the benefits connected to the IR quality, policymakers should push towards the adoption of IR as a solution to fulfil the regulatory obligations deriving from Directive 2014/95/EU. Practical implications Results show the goodness of IR as an ideal solution to fulfil the obligations imposed by Directive 2014/95/EU. The important financial benefits associated with IR quality make the high quality integrated report an ideal tool capable of fulfilling regulatory obligations and at the same time guaranteeing a reduction in the cost of debt. Originality/value To the best of the authors’ knowledge, this is the first work that analyses the relationship between IR quality and cost of debt.

ACS Style

Nicola Raimo; Alessandra Caragnano; Massimo Mariani; Filippo Vitolla. Integrated reporting quality and cost of debt financing. Journal of Applied Accounting Research 2021, ahead-of-p, 1 .

AMA Style

Nicola Raimo, Alessandra Caragnano, Massimo Mariani, Filippo Vitolla. Integrated reporting quality and cost of debt financing. Journal of Applied Accounting Research. 2021; ahead-of-p (ahead-of-p):1.

Chicago/Turabian Style

Nicola Raimo; Alessandra Caragnano; Massimo Mariani; Filippo Vitolla. 2021. "Integrated reporting quality and cost of debt financing." Journal of Applied Accounting Research ahead-of-p, no. ahead-of-p: 1.

Earlycite article
Published: 27 July 2021 in Journal of Intellectual Capital
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Purpose The purpose of this paper is to analyse the financial consequences of the level of human capital (HC) information disclosed by firms through integrated reports. Specifically, this work examines the effect of HC information on the cost of capital and firm value. Design/methodology/approach A manual content analysis is used to measure the level of HC information contained in integrated reports. A fixed-effects regression model is used to analyse 375 observations (a balanced panel of 125 firms for the period 2017–2019) and test the financial consequences of HC disclosure. Findings The empirical outcomes indicate that HC disclosure has a significant and negative effect on the cost of capital and a positive impact on firm value. Our results show that companies can reduce investors' perceived firm risk by improving HC disclosure, leading to a lower cost of capital. Moreover, our findings support the notion that increased levels of HC disclosure are linked to firms' improved access to external financial resources, consequently enhancing firm value. Originality/value This study is the first contribution to examine the financial consequences of HC disclosure and is one of the first to examine the level of HC information within integrated reports.

ACS Style

Antonio Salvi; Nicola Raimo; Felice Petruzzella; Filippo Vitolla. The financial consequences of human capital disclosure as part of integrated reporting. Journal of Intellectual Capital 2021, ahead-of-p, 1 .

AMA Style

Antonio Salvi, Nicola Raimo, Felice Petruzzella, Filippo Vitolla. The financial consequences of human capital disclosure as part of integrated reporting. Journal of Intellectual Capital. 2021; ahead-of-p (ahead-of-p):1.

Chicago/Turabian Style

Antonio Salvi; Nicola Raimo; Felice Petruzzella; Filippo Vitolla. 2021. "The financial consequences of human capital disclosure as part of integrated reporting." Journal of Intellectual Capital ahead-of-p, no. ahead-of-p: 1.

Journal article
Published: 08 June 2021 in Sustainability
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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.

ACS Style

Nicola Raimo; Angela Rella; Filippo Vitolla; María-Inés Sánchez-Vicente; Isabel-María García-Sánchez. Corporate Social Responsibility in the COVID-19 Pandemic Period: A Traditional Way to Address New Social Issues. Sustainability 2021, 13, 6561 .

AMA Style

Nicola Raimo, Angela Rella, Filippo Vitolla, María-Inés Sánchez-Vicente, Isabel-María García-Sánchez. Corporate Social Responsibility in the COVID-19 Pandemic Period: A Traditional Way to Address New Social Issues. Sustainability. 2021; 13 (12):6561.

Chicago/Turabian Style

Nicola Raimo; Angela Rella; Filippo Vitolla; María-Inés Sánchez-Vicente; Isabel-María García-Sánchez. 2021. "Corporate Social Responsibility in the COVID-19 Pandemic Period: A Traditional Way to Address New Social Issues." Sustainability 13, no. 12: 6561.

Earlycite article
Published: 02 June 2021 in Management Decision
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Purpose This study, based on stakeholder theory, aims to analyse the factors that can affect the level of visual disclosure in the context of integrated reporting (IR), which represents the last frontier of corporate disclosure. Design/methodology/approach This study develops an innovative measure to measure the level of visual disclosure of integrated reports that takes into account the use and degree of integration of images and graphs. Furthermore, to test the hypotheses, this study uses a regression model on a sample of 134 international companies that published an integrated report in 2018. Findings The results show that firm size, firm profitability and industry environmental sensitivity positively affect the level of visual disclosure of the integrated reports. Originality/value To our knowledge, this is the first study that examines visual disclosure in the IR context. It also extends the field of application of the stakeholder theory, still little used to explain visual disclosure strategies, and increases knowledge on the determinants of IR.

ACS Style

Giuseppe Nicolò; Alessandra Ricciardelli; Nicola Raimo; Filippo Vitolla. Visual disclosure through integrated reporting. Management Decision 2021, ahead-of-p, 1 .

AMA Style

Giuseppe Nicolò, Alessandra Ricciardelli, Nicola Raimo, Filippo Vitolla. Visual disclosure through integrated reporting. Management Decision. 2021; ahead-of-p (ahead-of-p):1.

Chicago/Turabian Style

Giuseppe Nicolò; Alessandra Ricciardelli; Nicola Raimo; Filippo Vitolla. 2021. "Visual disclosure through integrated reporting." Management Decision ahead-of-p, no. ahead-of-p: 1.

Journal article
Published: 29 May 2021 in Evaluation and Program Planning
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This work aims to explore the relationship between academic performance and voluntary Intellectual Capital (IC) disclosure in the context of Italian Public Universities. This study applies a content analysis to investigate the extent of voluntary Intellectual Capital disclosure (ICD) provided through performance reports by a sample of 59 Italian public universities. Four multivariate regression models are estimated to examine the associations between academic performance and the level of ICD and its sub-components, namely Human Capital, Structural Capital and Relational Capital. The content analysis findings show that Italian public universities place a high value on disclosing human capital information. The results based on the multivariate analysis confirm the view that, in the case of higher performance, Italian Public Universities tend to convey a greater extent of information on both IC and its sub-components. This study broadens the scope of mainstream ICD literature's actions by bringing new expertise about the interconnections between university performance and voluntary ICD provided via performance reports. Connecting university performance to ICD can enhance the practical and theoretical understanding of the role that ICD may exert for universities to signalling their excellence and explain to stakeholders how they create value and achieve superior performance, focusing on their strategic - IC-based resources.

ACS Style

Giuseppe Nicolò; Nicola Raimo; Paolo Tartaglia Polcini; Filippo Vitolla. Unveiling the link between performance and Intellectual Capital disclosure in the context of Italian Public universities. Evaluation and Program Planning 2021, 88, 101969 .

AMA Style

Giuseppe Nicolò, Nicola Raimo, Paolo Tartaglia Polcini, Filippo Vitolla. Unveiling the link between performance and Intellectual Capital disclosure in the context of Italian Public universities. Evaluation and Program Planning. 2021; 88 ():101969.

Chicago/Turabian Style

Giuseppe Nicolò; Nicola Raimo; Paolo Tartaglia Polcini; Filippo Vitolla. 2021. "Unveiling the link between performance and Intellectual Capital disclosure in the context of Italian Public universities." Evaluation and Program Planning 88, no. : 101969.

Earlycite article
Published: 23 March 2021 in International Journal of Entrepreneurial Behavior & Research
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Purpose This study aims to analyse the level of digitalization in the cultural industry. More in detail, it aims to examine the determinants and effects of the digitalization level of museum organizations and the role played by the COVID-19 pandemic in the adoption of digital technologies. Design/methodology/approach In order to answer the research questions, this study uses the multiple case study methodology. In particular, three different museum organizations operating in the Apulian context were examined. Findings The findings show that the adoption of digital technologies derives from the desire to attract more visitors, reduce costs, improve the visitor experience and adapt to competitors. On the contrary, they show that the lack of funding represents a drag on the adoption of digital tools. In relation to the effects, the findings show financial advantages connected to an increase in revenues and a reduction in costs and non-financial benefits connected to an improvement of the intangibles. Finally, the results show that the COVID-19 pandemic has accelerated the adoption of digital technologies. Originality/value This work enriches the current literature through the analysis of the drivers and effects of digitalization in the museum industry and through the focus on COVID-19. Furthermore, to the authors’ knowledge, this is the first study that examines the level of digitalization of museum organizations in the Apulian context.

ACS Style

Nicola Raimo; Ivano De Turi; Alessandra Ricciardelli; Filippo Vitolla. Digitalization in the cultural industry: evidence from Italian museums. International Journal of Entrepreneurial Behavior & Research 2021, ahead-of-p, 1 .

AMA Style

Nicola Raimo, Ivano De Turi, Alessandra Ricciardelli, Filippo Vitolla. Digitalization in the cultural industry: evidence from Italian museums. International Journal of Entrepreneurial Behavior & Research. 2021; ahead-of-p (ahead-of-p):1.

Chicago/Turabian Style

Nicola Raimo; Ivano De Turi; Alessandra Ricciardelli; Filippo Vitolla. 2021. "Digitalization in the cultural industry: evidence from Italian museums." International Journal of Entrepreneurial Behavior & Research ahead-of-p, no. ahead-of-p: 1.

Journal article
Published: 15 March 2021 in Administrative Sciences
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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.

ACS Style

Isabel-María García-Sánchez; Nicola Raimo; Filippo Vitolla. Are Environmentally Innovative Companies Inclined towards Integrated Environmental Disclosure Policies? Administrative Sciences 2021, 11, 29 .

AMA Style

Isabel-María García-Sánchez, Nicola Raimo, Filippo Vitolla. Are Environmentally Innovative Companies Inclined towards Integrated Environmental Disclosure Policies? Administrative Sciences. 2021; 11 (1):29.

Chicago/Turabian Style

Isabel-María García-Sánchez; Nicola Raimo; Filippo Vitolla. 2021. "Are Environmentally Innovative Companies Inclined towards Integrated Environmental Disclosure Policies?" Administrative Sciences 11, no. 1: 29.

Research article
Published: 11 March 2021 in Corporate Social Responsibility and Environmental Management
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In recent years, greater attention has been paid to sustainability issues. Companies have received increasing pressure from stakeholders to adopt sustainable behavior and provide an adequate representation of sustainability practices. Nonfinancial disclosure has thus taken on a crucial role. In the academic field, several researchers have analyzed the effects of nonfinancial disclosure. However, limited attention has been paid to the impact of nonfinancial information on the cost of debt. This study aims at bridging this gap by analyzing the effect of ESG disclosure on the cost of debt. The fixed effects analysis conducted on a sample of 8264 observations (an unbalanced panel data of 919 firms for the period 2010–2019), shows a negative effect of the ESG disclosure on the cost of debt financing. The results demonstrate that companies with greater levels of transparency in the dissemination of ESG information benefit from accessing third party financial resources at better conditions.

ACS Style

Nicola Raimo; Alessandra Caragnano; Marianna Zito; Filippo Vitolla; Massimo Mariani. Extending the benefits of ESG disclosure: The effect on the cost of debt financing. Corporate Social Responsibility and Environmental Management 2021, 1 .

AMA Style

Nicola Raimo, Alessandra Caragnano, Marianna Zito, Filippo Vitolla, Massimo Mariani. Extending the benefits of ESG disclosure: The effect on the cost of debt financing. Corporate Social Responsibility and Environmental Management. 2021; ():1.

Chicago/Turabian Style

Nicola Raimo; Alessandra Caragnano; Marianna Zito; Filippo Vitolla; Massimo Mariani. 2021. "Extending the benefits of ESG disclosure: The effect on the cost of debt financing." Corporate Social Responsibility and Environmental Management , no. : 1.

Journal article
Published: 06 November 2020 in Corporate Ownership and Control
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ACS Style

Filippo Vitolla; Arcangelo Marrone; Nicola Raimo. Integrated reporting and integrated thinking: A case study analysis. Corporate Ownership and Control 2020, 18, 281 -291.

AMA Style

Filippo Vitolla, Arcangelo Marrone, Nicola Raimo. Integrated reporting and integrated thinking: A case study analysis. Corporate Ownership and Control. 2020; 18 (1):281-291.

Chicago/Turabian Style

Filippo Vitolla; Arcangelo Marrone; Nicola Raimo. 2020. "Integrated reporting and integrated thinking: A case study analysis." Corporate Ownership and Control 18, no. 1: 281-291.

Journal article
Published: 24 October 2020 in Journal of Business Research
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In the past decade, digitalisation has gained the attention of both professionals and academics. Investors are increasingly taking into account information on firm digitalisation in their decision-making. However, this information is poorly captured through corporate disclosure. A scarcity of this information has further increased its value in investment choices. Dissemination of information about digitalisation can be a signal that companies send to investors with the hope of a positive effect on firm value. Despite its relevance, there are no studies on the relationship between information about digitalisation and firm value. This study aims to fill this gap by analysing the impact of the information about digitalisation provided directly or indirectly by companies through their website on firm value. The regression analysis, conducted on a sample of 114 international firms, shows the existence of a positive relationship, demonstrating how information about digitalisation is a means for companies to increase their value.

ACS Style

Antonio Salvi; Filippo Vitolla; Michele Rubino; Anastasia Giakoumelou; Nicola Raimo. Online information on digitalisation processes and its impact on firm value. Journal of Business Research 2020, 124, 437 -444.

AMA Style

Antonio Salvi, Filippo Vitolla, Michele Rubino, Anastasia Giakoumelou, Nicola Raimo. Online information on digitalisation processes and its impact on firm value. Journal of Business Research. 2020; 124 ():437-444.

Chicago/Turabian Style

Antonio Salvi; Filippo Vitolla; Michele Rubino; Anastasia Giakoumelou; Nicola Raimo. 2020. "Online information on digitalisation processes and its impact on firm value." Journal of Business Research 124, no. : 437-444.

Research article
Published: 21 September 2020 in Business Strategy and the Environment
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The limits of financial disclosure in meeting the investors' needs have led to the request for reporting frameworks capable of incorporating information of different nature. Integrated reporting (IR), which is the latest novelty in organisational reporting practice, promises to bring together material financial and non‐financial information. IR has received considerable academic attention in recent years. However, little attention has been paid to the role of the audit committee in IR processes, despite the influence that this body has on disclosure, thanks to its supervisory and monitoring functions. This study bridges this gap by analysing the effect of the audit committee attributes on integrated reporting quality (IRQ) from an agency theory perspective. The regression analysis, conducted on a sample of 125 international firms, demonstrated a positive effect of size, independence and meeting frequency of the audit committee on IRQ and a non‐significant effect of financial expertise.

ACS Style

Nicola Raimo; Filippo Vitolla; Arcangelo Marrone; Michele Rubino. Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint. Business Strategy and the Environment 2020, 30, 522 -534.

AMA Style

Nicola Raimo, Filippo Vitolla, Arcangelo Marrone, Michele Rubino. Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint. Business Strategy and the Environment. 2020; 30 (1):522-534.

Chicago/Turabian Style

Nicola Raimo; Filippo Vitolla; Arcangelo Marrone; Michele Rubino. 2020. "Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint." Business Strategy and the Environment 30, no. 1: 522-534.

Journal article
Published: 15 September 2020 in Sustainability
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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.

ACS Style

Isabel-María García-Sánchez; Nicola Raimo; Arcangelo Marrone; Filippo Vitolla. How Does Integrated Reporting Change in Light of COVID-19? A Revisiting of the Content of the Integrated Reports. Sustainability 2020, 12, 7605 .

AMA Style

Isabel-María García-Sánchez, Nicola Raimo, Arcangelo Marrone, Filippo Vitolla. How Does Integrated Reporting Change in Light of COVID-19? A Revisiting of the Content of the Integrated Reports. Sustainability. 2020; 12 (18):7605.

Chicago/Turabian Style

Isabel-María García-Sánchez; Nicola Raimo; Arcangelo Marrone; Filippo Vitolla. 2020. "How Does Integrated Reporting Change in Light of COVID-19? A Revisiting of the Content of the Integrated Reports." Sustainability 12, no. 18: 7605.

Journal article
Published: 30 July 2020 in Technological Forecasting and Social Change
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Due to the transition from a manufacturing-based to a knowledge-based economy, the relevance of intellectual capital (IC) in firm value creation processes has significantly increased. Considering that traditional financial disclosures do not contain IC-related information, various stakeholders have long asked companies to voluntarily disclose their intellectual resources for those to be incorporated into firm performance considerations and valuations. The advent of integrated reporting provides managers with an innovative tool to address IC disclosure. Nevertheless, despite research already focused on IC information in integrated reporting, knowledge regarding the benefits that companies enjoy through divulging IC-related information in integrated reports remains limited. To fill this gap, this study empirically analyses the impact of IC disclosure quality on firm value in the context of integrated reporting. Based on a sample of 110 companies, findings suggest a significantly positive relationship between all three components of IC (structural, human, social and relationship) and firm value, generating multiple implications for reporting entities, investors, regulators, and managers.

ACS Style

Antonio Salvi; Filippo Vitolla; Anastasia Giakoumelou; Nicola Raimo; Michele Rubino. Intellectual capital disclosure in integrated reports: The effect on firm value. Technological Forecasting and Social Change 2020, 160, 120228 .

AMA Style

Antonio Salvi, Filippo Vitolla, Anastasia Giakoumelou, Nicola Raimo, Michele Rubino. Intellectual capital disclosure in integrated reports: The effect on firm value. Technological Forecasting and Social Change. 2020; 160 ():120228.

Chicago/Turabian Style

Antonio Salvi; Filippo Vitolla; Anastasia Giakoumelou; Nicola Raimo; Michele Rubino. 2020. "Intellectual capital disclosure in integrated reports: The effect on firm value." Technological Forecasting and Social Change 160, no. : 120228.

Earlycite article
Published: 02 July 2020 in British Food Journal
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Purpose This study examines the effect that environmental, social and governance (ESG) disclosure generates on the cost of equity capital in the food and beverage (F&B) sector. Design/methodology/approach This study analyses a sample of 171 international listed firms pertaining to the F&B sector and headquartered in North America, Western Europe and Asia Pacific (developed), forming an unbalanced panel of 1,316 observations, spanning the period 2010–2019. We run a fixed-effects panel regression model to test the relationship between ESG disclosure and the cost of equity capital. Findings Our empirical outcomes suggest a significant negative relationship between ESG disclosure and the cost of equity capital. We find support for the notion that increased levels of ESG disclosure are linked to an improved access to financial resources for firms. Originality/value This is the first study that analyses the impact of ESG disclosure on the cost of equity capital in the F&B sector, taking existing literature a step further into more detailed and specific aspects of the relationship of focus.

ACS Style

Nicola Raimo; Elbano de Nuccio; Anastasia Giakoumelou; Felice Petruzzella; Filippo Vitolla. Non-financial information and cost of equity capital: an empirical analysis in the food and beverage industry. British Food Journal 2020, 123, 49 -65.

AMA Style

Nicola Raimo, Elbano de Nuccio, Anastasia Giakoumelou, Felice Petruzzella, Filippo Vitolla. Non-financial information and cost of equity capital: an empirical analysis in the food and beverage industry. British Food Journal. 2020; 123 (1):49-65.

Chicago/Turabian Style

Nicola Raimo; Elbano de Nuccio; Anastasia Giakoumelou; Felice Petruzzella; Filippo Vitolla. 2020. "Non-financial information and cost of equity capital: an empirical analysis in the food and beverage industry." British Food Journal 123, no. 1: 49-65.

Earlycite article
Published: 10 June 2020 in Management Decision
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Purpose This study investigates the relationship between national culture and the country level of firms' digitalisation, by applying Hofstede's cultural framework to the European Union member states. Although many studies have observed the impact of national culture on firms' innovation and information and communication technology (ICT) adoption, there have been no analyses of how cultural dimensions impact firms' digitalisation at the country level. This study intends to fill that gap. Design/methodology/approach Using a pooled ordinary least square (OLS) model, this study analyses data from 27 European countries over the period from 2014 to 2018. Findings The results suggest the existence of a negative, significant, relationship between both masculinity and uncertainty avoidance, and the country level of firms' digitalisation. Indulgence is found to positively and significantly influence a country's level of digitalisation. Contrary to expectations, this study indicates a negative, significant, relationship between individualism and the degree of digitalisation. Power distance is found to have no significant impact. Originality/value This study contributes to the literature by showing how a country's various cultural dimensions help or hinder the level of firms' digitalisation in that country. Theoretical and managerial implications are presented, including suggestions for future research.

ACS Style

Michele Rubino; Filippo Vitolla; Nicola Raimo; Isabel-Maria Garcia-Sanchez. Cross-country differences in European firms’ digitalisation: the role of national culture. Management Decision 2020, 58, 1563 -1583.

AMA Style

Michele Rubino, Filippo Vitolla, Nicola Raimo, Isabel-Maria Garcia-Sanchez. Cross-country differences in European firms’ digitalisation: the role of national culture. Management Decision. 2020; 58 (8):1563-1583.

Chicago/Turabian Style

Michele Rubino; Filippo Vitolla; Nicola Raimo; Isabel-Maria Garcia-Sanchez. 2020. "Cross-country differences in European firms’ digitalisation: the role of national culture." Management Decision 58, no. 8: 1563-1583.

Research article
Published: 12 May 2020 in Corporate Social Responsibility and Environmental Management
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Intellectual capital is an important tool for strengthening a firm's competitive advantage and helping it achieve its medium‐ and long‐term financial objectives. Currently accepted accounting principles do not outline strict rules and regulations for intellectual capital disclosure. However, the advent of integrated reporting offer firms an innovative tool to disseminate this information. Although previous research has analysed the intellectual capital found in integrated reports, no studies have analysed the board of directors' role in intellectual capital disclosure policies. This study uses agency theory to analyse the effect of board characteristics on intellectual capital disclosure quality (ICDQ) in the context of integrated reporting. To this end, it develops a new scoring system to measure ICDQ. The results, based on a sample of 130 international firms operating in different sectors, show a positive relationship between board size, independence, diversity and activity with ICDQ.

ACS Style

Filippo Vitolla; Nicola Raimo; Arcangelo Marrone; Michele Rubino. The role of board of directors in intellectual capital disclosure after the advent of integrated reporting. Corporate Social Responsibility and Environmental Management 2020, 27, 2188 -2200.

AMA Style

Filippo Vitolla, Nicola Raimo, Arcangelo Marrone, Michele Rubino. The role of board of directors in intellectual capital disclosure after the advent of integrated reporting. Corporate Social Responsibility and Environmental Management. 2020; 27 (5):2188-2200.

Chicago/Turabian Style

Filippo Vitolla; Nicola Raimo; Arcangelo Marrone; Michele Rubino. 2020. "The role of board of directors in intellectual capital disclosure after the advent of integrated reporting." Corporate Social Responsibility and Environmental Management 27, no. 5: 2188-2200.

Earlycite article
Published: 08 May 2020 in Journal of Intellectual Capital
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PurposeThe purpose of this study is to examine the impact of intellectual capital disclosure on the cost of equity capital in the context of integrated reporting, which represents the ultimate frontier in the field of corporate disclosure.Design/methodology/approachThe authors employ content analysis to measure intellectual capital disclosure levels along with a panel analysis on a sample of 164 integrated reports.FindingsEmpirical outcomes indicate that intellectual capital disclosure levels have a significantly negative association with the cost of equity capital.Originality/valueThis study's major contribution lies in its originality in terms of empirical examination of the relationship between intellectual capital disclosure in integrated reports and the cost of equity capital.

ACS Style

Antonio Salvi; Filippo Vitolla; Nicola Raimo; Michele Rubino; Felice Petruzzella. Does intellectual capital disclosure affect the cost of equity capital? An empirical analysis in the integrated reporting context. Journal of Intellectual Capital 2020, 21, 985 -1007.

AMA Style

Antonio Salvi, Filippo Vitolla, Nicola Raimo, Michele Rubino, Felice Petruzzella. Does intellectual capital disclosure affect the cost of equity capital? An empirical analysis in the integrated reporting context. Journal of Intellectual Capital. 2020; 21 (6):985-1007.

Chicago/Turabian Style

Antonio Salvi; Filippo Vitolla; Nicola Raimo; Michele Rubino; Felice Petruzzella. 2020. "Does intellectual capital disclosure affect the cost of equity capital? An empirical analysis in the integrated reporting context." Journal of Intellectual Capital 21, no. 6: 985-1007.

Journal article
Published: 09 April 2020 in Sustainability
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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.

ACS Style

Pedro-José Martínez-Córdoba; Nicola Raimo; Filippo Vitolla; Bernardino Benito. Achieving Sustainable Development Goals. Efficiency in the Spanish Clean Water and Sanitation Sector. Sustainability 2020, 12, 3015 .

AMA Style

Pedro-José Martínez-Córdoba, Nicola Raimo, Filippo Vitolla, Bernardino Benito. Achieving Sustainable Development Goals. Efficiency in the Spanish Clean Water and Sanitation Sector. Sustainability. 2020; 12 (7):3015.

Chicago/Turabian Style

Pedro-José Martínez-Córdoba; Nicola Raimo; Filippo Vitolla; Bernardino Benito. 2020. "Achieving Sustainable Development Goals. Efficiency in the Spanish Clean Water and Sanitation Sector." Sustainability 12, no. 7: 3015.

Research article
Published: 06 April 2020 in Corporate Social Responsibility and Environmental Management
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Social innovation represents a social practice that aims to meet social needs by involving communities in dialogues through participatory and collaborative approaches. One new and particular solution of social innovation is represented by Urban Civic Networks. However, considering the novelty of this topic, neither the benefits nor the role of public entities in implementing such practice of social innovation, nor the strengths of the implementation process are known, yet. This study aims to fill this gap through the analysis of a single‐case study, based upon theories of social innovation and social change, referring to the City of Bari. Results show that implementation of Urban Civic Networks generates both tangible and intangible benefits and demonstrate that local government plays a pivotal and leading role in the implementation process. Finally, they show that the strengths of this practice are connected to bottom‐up approaches enabling efficient knowledge management and collaboration.

ACS Style

Alessandra Ricciardelli; Nicola Raimo; Francesco Manfredi; Filippo Vitolla. Urban Civic Network as practice of social change and innovation. A case‐study analysis. Corporate Social Responsibility and Environmental Management 2020, 27, 1989 -2003.

AMA Style

Alessandra Ricciardelli, Nicola Raimo, Francesco Manfredi, Filippo Vitolla. Urban Civic Network as practice of social change and innovation. A case‐study analysis. Corporate Social Responsibility and Environmental Management. 2020; 27 (5):1989-2003.

Chicago/Turabian Style

Alessandra Ricciardelli; Nicola Raimo; Francesco Manfredi; Filippo Vitolla. 2020. "Urban Civic Network as practice of social change and innovation. A case‐study analysis." Corporate Social Responsibility and Environmental Management 27, no. 5: 1989-2003.

Research article
Published: 27 March 2020 in Business Strategy and the Environment
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Integrated reporting (IR) is used to demonstrate a firm's capacity to create value in the short, medium, and long term. It can better represent existing relationships between the company and its stakeholders, with a particular focus on investors. Attention to IR has grown considerably in recent years. However, studies on the determinants of IR quality are still limited. This study aims to bridge this literature gap by being the first study to analyse the role of ownership structure in IR context. To this end, it uses agency theory and is based on a sample of 152 international companies that have adopted IR. The results indicate a positive effect of institutional ownership and a negative effect of ownership concentration, managerial ownership and state ownership on the quality of integrated reports. These results are also consistent with the level of alignment of integrated reports with the framework. To our knowledge, this is the first study that analyses the role of ownership structure in the IR policies.

ACS Style

Nicola Raimo; Filippo Vitolla; Arcangelo Marrone; Michele Rubino. The role of ownership structure in integrated reporting policies. Business Strategy and the Environment 2020, 29, 2238 -2250.

AMA Style

Nicola Raimo, Filippo Vitolla, Arcangelo Marrone, Michele Rubino. The role of ownership structure in integrated reporting policies. Business Strategy and the Environment. 2020; 29 (6):2238-2250.

Chicago/Turabian Style

Nicola Raimo; Filippo Vitolla; Arcangelo Marrone; Michele Rubino. 2020. "The role of ownership structure in integrated reporting policies." Business Strategy and the Environment 29, no. 6: 2238-2250.