Purpose: This paper investigates the quality and quantity of climate-related information disclosed by public interest entities (PIEs) in the non-financial disclosure scenario. Thus, this paper aims at drafting the state of the art on what is climate-related information disclosed by PIEs in the changing EU non-financial regulation assuming the Italian scenario and the industrial industry as significant in achieving the research aims.Design/methodology/approach: The authors used the content analysis composing the sample of 34 large listed companies (i.e. PIEs) belonging to the industrial sector in Italy. The authors choose the Italian PIEs’ sustainability reports published in 2019 after the adoption of the EU directive and its guidelines. The authors adopted a coding and classification system, investigating the climate-related information through a systematic, objective and reliable method. The authors defined 99 indicators along the structure of the European Commission's guidelines and the indicator of disclosure, climate-related information indicator (CII). The framework mainly derives from the corporate disclosure theory and legitimacy and stakeholders' theories.Findings: The results show the lack of several required climate-related information or a not in-depth presentation of information. Thus, findings are interesting in emphasizing that the current climate-related disclosure is at an early stage in complying with the European Commission's guidelines. Additionally, the findings enlarge previous theories on corporate disclosure, proposing new insights in the light of the recent interest in climate-related information.Research limitations/implications: Evidence contributes to extending the existing literature, drafting the state of the art of what is the quality and the quantity of the climate-related information in the corporate disclosure in the European scenario.Practical implications: This paper is directed to propose the state of the climate-related disclosure following the EU directive guidelines, proposing some evidence to support the path toward the integrations of information by several parts (e.g. companies, regulators and so on).Originality/value: The paper is a useful baseline for academics, practitioners, policy-makers and regulators in understanding actions to adopt in the climate-related disclosure and what could be the impact of forthcoming regulations in the field, also having some metrics (e.g. score value of disclosure, the indicator of climate-related information disclosure – CII).

Purpose: In the past decade, intellectual capital (IC) measurement and reporting have been feeding scientific debate; however, only few studies address these issues together. The present research aims to provide an integrated view of the topics covered by the existing literature and to highlight the emerging research trends and set the agenda for future research. Design/methodology/approach: This study develops a structured literature review (SLR) of the extant research concerned with IC measurement and reporting, using a comprehensive sample of 1,021 articles extracted from the Scopus database. Findings: The findings of the SLR show that the existing literature focuses on seven research areas: IC and public sector; IC university and education; IC evaluation method; internal and external IC disclosure; IC and CSR; management of IC in organizations; other. Overall, findings indicate that IC measurement and reporting are highly researched topics that continue to attract the interests of scholars. Finally, the SLR analysis has allowed outlining a future research agenda, with particular reference to the IC evaluation method and internal and external IC disclosure research areas. Research limitations/implications: The main limitation of this research lies in the manual screening of relevant studies, which entails some degree of subjectivity. Furthermore, another limitation research could be considered the use of a single database (Scopus). Originality/value: The present study brings potential contributions for scholars and practitioners. From a scholarly perspective, the paper provides a systematization of scientific contributions that have dealt with IC measurement and reporting. In particular, it contributes to the scholarly debate bringing into focus various IC measurement and reporting issues in the landscape of private and public organizations. Referring to practical implications, our research supports the strategic use of IC measurement and reporting as a key lever for improving the management of firms. Using an analytical framework that combines insights from the agency, stakeholder and legitimacy theories, this study highlights that IC reporting activity should be used strategically as a means to engage with all firm's stakeholders, in particular with a view to reducing information asymmetry and improving firm reputation.

Purpose: Artificial Intelligence (AI) is a growing technology impacting several business fields. The agricultural sector is facing several challenges, which may be supported by the use of such a new advanced technology. The aim of the paper is to map the state-of-the-art of AI applications in agriculture, their advantages, barriers, implications and the ability to lead to new business models, depicting a future research agenda.Design/methodology/approach: A structured literature review has been conducted, and 37 contributions have been analyzed and coded using a detailed research framework.Findings: Findings underline the multiple uses and advantages of AI in agriculture and the potential impacts for farmers and entrepreneurs, even from a sustainability perspective. Several applications and algorithms are being developed and tested, but many barriers arise, starting from the lack of understanding by farmers and the need for global investments. A collaboration between scholars and practitioners is advocated to share best practices and lead to practical solutions and policies. The promising topic of new business models is still under-investigated and deserves more attention from scholars and practitioners.Originality/value: The paper reports the state-of-the-art of AI in agriculture and its impact on the development of new business models. Several new research avenues have been identified.

The aim of this study is to carry out a literature review on women in business and social media in order to know the state of the art, and to understand whether and to what extent the studies conducted so far have addressed these issues: how and why are women entrepreneurs and managers using social media? Do they use social media for marketing, networking or personal reasons? The article relies on a literature review about women entrepreneurs/managers and social media. For this purpose, a literature search on Scopus has been carried out, using a set of selected keywords. Selected papers have been analysed and classified in an attempt to identify main topics, and results obtained thanks to research and analysis carried out so far. This study contributes to the expansion of literature on women in business studies, and offers a new perspective applied to a topic of high relevance such as social media. The study literature review puts in evidence that this is a new issue, which gives us the possibility to identify new trends and future directions for research. Surprisingly, none of the extracted papers concerning how and why women in business use social media refer to developed economies. The common feature of these papers is that they concern women entrepreneurs in emerging economies, mainly Kenya, Indonesia, Nigeria, Egypt and South Africa. In these countries, social media can open up new opportunities for female entrepreneurs, and encourage the creation of new businesses run by women, thanks to their flexibility and their attributes. The major implication is to advance knowledge and practice in the area of gender in management and use of social media by focusing on empirical research, theoretical developments, practice and current issues. Benefits are related to a better understanding of the debate on “gender and management” themes by reconsidering networking activities with social media. Key words: Women entrepreneurs, women manager, big data, ICT, social media.

Purpose: The importance of relational capital for the university has grown enormously in recent years. In fact, relational capital allows universities to promote and emphasize the effectiveness of the third mission. The purpose of this paper is to propose a case study involving an Italian university that recently set up a new research observatory, and, thanks to its success, succeeded in enhancing its relational capital.Design/methodology/approach: The authors adopted an action research approach to analyze the case study. Consistently, the authors followed the analysis, diagnosis, and intervention phases. First, the authors focused on the identification of the strengths and weaknesses of the process through which the university created relational capital, and finally, the authors proposed solutions to improve the process.Findings: This case study shows that the creation of relation capital for the host university was the result of a process of transfer and transformation of the individual relationships of the observatory’s promoters.Originality/value: This paper contributes to filling a significant gap in the literature on relational capital and universities and provides useful insights into how these organizations can encourage its creation. It also allows scholars, managers, and politicians involved in higher education to gain a greater understanding of this relevant topic.

Purpose: Recent socioeconomic events, not least the Covid-19 pandemic, have led farms to rethink their traditional production methods. Innovation, new technologies and the establishment of relationships could be crucial for farms to remain competitive and sustainable over time. These factors can be assumed as structural and relational capital, two of intellectual capital's components. In this stream, the aim of this paper is to analyze how structural and relational capital could contribute to farm's sustainability in terms of competitiveness during its normal life cycle and in terms of resilience during an uncertain period, such as the coronavirus emergency.Design/methodology/approach: The paper is supported by the qualitative methodology of a single case study. To reach the declared goal, the paper applies the C.A.O.S. (Characteristics, Ambience, Organizations, Start-up) model, an interpretative model for analyzing the small and medium enterprise dimension. In this way, the main aspects that allowed the farm to be competitive and to react at the emergency period were described.Findings: The findings show that innovation technology involved the farm's internal processes, improving execution, control and feedback phases. Thanks to the two main introduced innovations, the farm reduced staffing costs and minimized cultivation risk related to climatic factors. These innovations are the main factors allowing the farm to increase its efficiency. Moreover, the proactive and reactive roles of the structural and relational capital to face the emergency period are confirmed.Originality/value: The paper contributes to the literature in several ways. Regarding innovation literature, the paper shows how technology helps farms to improve their performance and their global competitiveness. Insight into structural and relational capital enhances the knowledge of intangible assets, such as intellectual capital. In the light of the Covid-19 emergency, the work demonstrates how the main resilience factors (proactive, i.e. structural capital, and reactive, i.e. relational capital) ensure the farm's survival.