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.

Purpose: The aim of this paper is to understand how resilience builds to achieve a management model for sustainable resilience, as advocated by sustainable development goals (SDGs), in distressed communities. The topic is addressed with the case of Macerata, an Italian city located at the epicentre of the devastating earthquake in 1997 and later, in a short time interval between August 2016 and January 2017. Necessary knowledge on modes and places of engagement and collaboration is delivered in the attempt to demonstrate that social and cultural factors have stronger impacts on devastated communities as they contribute to resilience for future incidents.Design/methodology/approach: The paper uses a quantitative econometric approach. It unfolds in two steps. The first uses the estimation method through factor analysis of an index of resilience, a latent variable, and reveals that it comes from social, cultural, political and economic latent factors. The second uses a reduced equation model that elaborates and integrates two models: the one estimating the relationship between the level of development and the impacts due to natural disasters and the other containing the index of resilience, but only its most relevant ones. A rotated component matrix, which is the elaboration of the model, will be created.Findings: Although measuring resilience, in practice, is hampered by both conceptual and methodological challenges, including finding reliable and meaningful data, the attempt to measure resilience in this research has helped in testifying two important research hypotheses. According toH1, resilience is a fundamental variable to ensure faster economic recovery and has a negative impact on the dependent variable (deaths); hence, it is considered statistically significant. According toH2, social resilience develops and increases at the event’s recurrence and leverages on the adaptive, self-organising community capacities in recovering from traumatic circumstances and episodes of distress.Research limitations/implications: The limitation of this paper is that the comparison between the two earthquakes is biased by the interviewees’ misleading responses on the provided questionnaires due to lack of memory about the 1997 shock and a more higher perception of the latest quakes that occurred recently in 2016 and 2017. There is a strong awareness of the fact that future research will improve the analysis suggested in this paper by attempting a quantification of the perception about the difference between the two occurred earthquakes by replacing the dummy variable (β₆improvement) with a cluster analysis.Practical implications: The paper fills the gap in the empirical literature on risk management and organisational resilience. This research represents a guide to support and accelerate building resilience by people engagement and empowerment, enthusiasm and commitment in a way that conventional politics is failing to do. In particular, it aims to support public organisations and policymakers at the front by providing them with reliable information on the factors and concerns that need to be considered to increase community’s level of resilience, coherently with their endogenous characteristics, to ensure a steady, stable and sustainable recovery from the crisis.Social implications: This research teaches that resilience depends on the existence of minimum preconditions for building resilience – political and economic opportunities, as well as cultural and social factors – as the measurement of tangible factors such as assets and financial capital may not capture everything that influences resilience. However, although it is common sense that disaster recovery processes are significantly hard to bear, it is important to acknowledge that they can offer a series of unique and valuable opportunities to improve on the status quo. Capitalizing on these opportunities means to well-equip communities to advance long-term health, resilience and sustainability and prepare them for future challenges.Originality/value: This paper contributes to the discussion over the development of sustainable cities and communities by providing a resilience measurement framework in terms of indicators and dimensions of resilience. It emphasises on the endogenous adaptation capacity of territories partially analysed in the empirical literature with regard to resilience. The originality relates to the suggested model being a tool for social and territorial analysis, useful for ensuring a summary and comprehensive assessment of socioeconomic resilience; comparing different timelines (the first earthquake occurred in 1997 and the other two, occurring in a short time interval from one another, in August 2016 and January 2017).

Purpose: The objective of this work is to identify the strategies of digitalization embraced by the European Capitals of Culture 2020 (ECoC) in replying to the limitations due to COVID-19 emergence and to understand how DT have impacted in terms of resilience and innovation. This study aims to provide a contribution at the understanding of the effects and benefits of the digitalization in supporting the reorganization of the cultural projects of ECoC 2020 in replying to the COVID-19.Design/methodology/approach: This paper is based on an exploratory multiple case study methodology. As a suitable investigative tool for the analysis of a contemporary phenomenon in their natural settings, case study methodology allows to integrate evidences resulting from multiple sources (Yin, 2006, 2008; Eisenhardt, 1989). Data collection, monitoring and analysis rely on the combination of Web-based desk analysis and social big data analytics. The integration of such sources has been addressed towards the investigation of the strategies of digitalization undertaken by the two ECoC cities, Galway in Ireland and Rijeka in Croatia, respectively.Findings: Evidences in terms re-organization of the cultural projects, digitalization of the tourist experiences, commitment of local communities and visitors have been derived from the study while the cross comparison of the two cases has allowed to identify common and specific patterns.Research limitations/implications: The paper presents some limitations. Firstly, the methodological approach as well as the nature of data collected suggest the need of future investigation with the inclusion of a larger sample of ECoCs and the inclusions of quantitative date related to trends of online cultural experiences and travel data. Secondly, the theoretical perspective of digitalization used in this study can be accompanied by other perspectives such as innovation and resilience capabilities of an ECoC.Originality/value: This study contributes to the academic literature by providing a better understanding of the level of resilience generated vis-à-vis the COVID-19 pandemic and the role of DT in promoting participation in culture and implementing cultural initiatives of ECoCs. However, despite the relevance of the topic, the attention from the academic literature on the topic of digitalization in cultural and creative industries is still limited. Moreover, even more limited is the knowledge about the effects of DT and if their opportunities are actually transformed in positive outcomes.

Societal challenges in public health call for innovation to enhance health outcomes and equity. This study explores the application of the Quadruple Helix (QH) model—engaging academia, government, industry, and civil society—in driving healthcare innovation at the regional level. A qualitative case study approach was adopted, focusing on the Ageing@Coimbra Reference Site. Data sources included policy reports, secondary literature, and twelve semi-structured interviews with key stakeholders. A thematic analysis was conducted to examine tangible and intangible outputs and the role of local ecosystem dynamics. The findings reveal that Ageing@Coimbra leveraged QH collaboration to generate both tangible outcomes (e.g., integrated care models, digital health tools) and intangible benefits (e.g., civic engagement, patient empowerment). The local ecosystem played a critical role in aligning multi-sectoral actors and enabling participatory governance. The QH model emerges as a viable framework for advancing regional healthcare innovation. Ageing@Coimbra illustrates how local embeddedness and cross-sectoral trust can foster scalable, community-driven solutions. The study provides actionable insights for policymakers aiming to replicate similar strategies elsewhere.