This paper aims to propose a methodological lens to the assessment of technological innovations in healthcare based on the principles of social, economic, and political sustainability. Starting from the consideration of a lack of a unified interpretative framework of health technology assessment, using a content analysis of the relevant literature on the topic, we identified both the scientific perspectives adopted by the scholars and the most widely discussed topics. Consequently, the less explored scientific areas were framed, and, therefore, those more susceptible to further investigation came to light. The result is an overall picture which highlights the absence of unified and generally accepted approaches to evaluation, together with the lack of awareness on the fact that the multiplicity of methods adopted is essentially connected to the multiplicity of innovations, for each of which a method (or a set of methods) of preferable evaluation can be prefigured. Based on these observations, we propose a general reference framework for evaluation, based on the Viable Systems Approach (vSa), and a schematic outline of the connections between the complexity of innovations and the evaluation methodologies.

Purpose: The matter of interest is the reporting and disclosure of intellectual capital (IC) in the global “knowledge economy” era. The aim of the paper is twofold: to verify the level of disclosure of IC through the non-financial statements (NFSs) published by public companies and to identify the main firm-specific factors that explain the propensity to disclose.Design/methodology/approach: Based on the 27 components of IC, a scoring system is designed to measure the level of disclosure of IC by 47 listed Italian companies. Content analysis (CA) is performed on the NFSs these companies published in 2020, to measure each company's so-called intellectual capital disclosure index (ICDI). A regression analysis is then applied to relate the ICDI scores to some firm-specific variables to determine their relevance and influence on the level of disclosure.Findings: Although the NFS was not designed specifically for IC, the results of the analyses show an overall barely satisfactory ability of the NFS to give certain information on IC. Furthermore, the propensity to disclose IC appears significantly related to some firm characteristics considered here, such as capitalization, profitability, productivity, intangibility and financial structure.Research limitations/implications: The analysis relates to a representative but limited sample that does not allow for sectoral or time-series analyses. Extending the companies and years under observation would allow the results to be validated with broader and more in-depth analysis.Originality/value: This paper provides exploratory but interesting evidence about the relationships between IC disclosure (ICD), firm characteristics and market capitalization. Despite several previous studies on the disclosure of IC, no analyses were found that focused on the information capacity of the NFS. Also, to the authors' knowledge, relatively few researchers have considered a set of financial ratios that include capital structure indices.

The main purpose of this contribution is twofold: from a scientific point of view, to interpret the symbiotic logic through the framework of the Viable Systems approach (vSa), and from a managerial viewpoint, to provide the actors of industrial symbiosis initiatives, at any stage of their life cycle, with a guide to the most promising web-based solutions in terms of defining the best configuration for the symbiotic network. The article, therefore, aims to provide an in-depth study of the existing literature, which is still not exhaustive, and to consider synoptically and comparatively the modern platforms capable of supporting industrial symbiosis initiatives. The objective was pursued by examining 10 existing and functioning Web-based platforms, of which only a few were previously explored in the previous literature, while the recognition of the latter was carried out on a bibliometric basis to articulate in more detail the existing gap based on a panel of contributions as large as possible. The joint consideration of the literature review and the examination of the existing and functioning platforms shows an articulated framework of approaches, proposed models, and classification schemes of their functions, which allows us to conclude that given the sectoral, territorial, and specific characteristics of the materials addressed by each platform and considering the different cycles existing in eco-industrial parks (water, energy, by-products, etc.), the most promising way for their implementation is to consider multiple platforms to fully exploit the contribution of each of them. As for the management implications, the suggestion is to integrate the results obtained from the different platforms and to evaluate the configurational alternatives with multi-criteria procedures.

This work aims to analyze the impact of technological eco-innovation on the modernization and development of a local area. The role of eco-innovation would be to stimulate an innovative environment and spur a development of the territory and economic districts, and the diffusion of said particularities among wider geographic contexts, hence allowing a globalization model more observant of local specificities, and thus an open system able to develop economic and cultural exchange respecting local particularities. In recent years, smart city has asserted itself as a general model for the city of tomorrow, and sustainability has become a focal point in urban development policies. In this paper, we investigate how an integrated and intermodal methodology for the development of smart mobility systems—the European project “Life for Silver Coast”—is impacting the modernization and development of an Italian coastal area in Tuscany. The main focus of our paper is to understand how an integrated mobility network allows a transition toward a sustainable form of social relationship and a new economic pattern and could represent the starting point for a spatial, relational and institutional reorganization process that would lead to a change in the production and management dynamics of the local ecosystem concerning cultural, social and economic issues.