Background: In the broad scientific debate on the integration of corporate social responsibility (CSR) in the strategic planning of universities and on the use of monitoring the results of the strategy of the indicators relating to the pursuit of sustainable development goals (SDGs), there is a lack of studies demonstrating the effective degree of institutionalization of CSR in universities. Methods: This analysis constitutes a pilot study relating to the Italian university context. The study was carried out through an analysis on the contents of the three-year strategic performance plans (2020–2022) drawn up by individual universities and compulsorily published on the national portal of the Public Function Department, as required by article 10, paragraph 1, letter (a) of Legislative Decree 150/2009. A matrix was made with the information extracted by the documents and relative to the presence of the SDGs in the strategic performance plan. Consequently, using a Likert scale, the different degrees of institutionalization of CSR in the strategic plan of the universities were coded. Results: The results of the pilot study highlighted that the strategic planning of Italian universities’ CSR practices and the challenges of sustainable development are hardly ever systematically addressed. Therefore, there is a low degree of institutionalization of CSR in the Italian university system, even though the literature shows a high cultural and scientific commitment to establish university and post-graduate study courses with corporate social responsibility and sustainable development content and an increasing trend in the use of the accountability tools such as the social report or the sustainability report. Conclusions: It is necessary to share the results of scientific research on CSR and SDGs with the government and governance bodies of universities in order to harmonize the CSR and sustainability culture of these bodies with that of academics.

Background: Studies have highlighted how public–private partnerships are characterized by a lack of transparency, low availability of data, low accountability, and, often, strong opportunism. All these factors do not allow potential interested parties to trust it. This undermines the possibility of good cooperation between the public and private sectors and has presented a great limit for the Public Private Partnerships (PPPs) diffusion. Several articles in the literature highlight, in general, the numerous advantages generated using the blockchain in different organizations. The adoption of blockchain in the operation of PPPs could be a solution to overcome the limitations encountered in public–private partnerships. The aim of this study is to propose a theoretical framework aimed at connecting two topics (PPPs and Blockchain)—analyzed separately by literature—to highlight how blockchain can correct the limitations inherent to the functioning of traditional PPPs. Methods: The authors applied a qualitative research method to examine the role of blockchain from a PPP perspective. The authors present a conceptual work in which they advance a theoretical framework by integrating and proposing new relationships between constructs and developing logical arguments for these associations. Through a problem-focused approach, besides presenting a solution to overcome the critical issues, the authors also put forward ideas to help fill a gap in the literature to date. Results: The study showed that blockchain can generate a major shift in the function of PPPs. On the one hand, it makes it possible to overcome many limitations that have hindered the development of partnerships, thus making it possible to spread them further, while on the other hand, it has a positive impact on the strategic role of PPPs in achieving sustainable development goals. Conclusions: Blockchain technology is considered very immature, probably because a single underlying standard does not exist and concepts are difficult to master. Based on state-of-the-art standards, blockchain has the potential to be considered a transformative or even disruptive innovation for PPPs.

This chapter aims to provide an interpretive key of the theoretical model of financial statements proposed by Aldo Amaduzzi. Aldo Amaduzzi belongs to the generation of the Masters who gave birth and impetus to Economia Aziendale through the development of logic models and general theories. In defining capital, Amaduzzi specifies that the economic nature of the assets constituting gross capital is based, as well as on other characteristics, on their ability to produce income. Capital, therefore, through the instrumentality of its economic components, gives rise to income. As a result, it is unquestionable that the latter, if not distributed, increases the value of capital. Economic matters are accomplished by carrying out three processes: organization, management and accounting. That division, undoubtedly inherited from Zappa, has different contents that – at the same time – are interconnected due to the substantially unitary character of the economic administration.

Purpose: While corporate social responsibility (CSR) has been extensively scrutinized in the banking sector, its specific link to customer citizenship behavior (CCB) remains relatively underexplored. This paper aims to propose and assess an integrated conceptual framework that positions customer-bank identification (CBI) and emotional brand attachment (EBA) as key intervening mechanisms in the relationship between CSR authenticity and customer citizenship behavior (i.e., advocacy, feedback, tolerance, and helping) in an emerging market context (i.e. Morocco). Design/methodology/approach: For practicality, a non-probability sampling approach, combining self-selection and snowball sampling techniques, was employed. Data were collected over a four-month period (February to May 2023) from 681 retail banking customers in Morocco. Structural equation modeling (SEM) and bootstrapping techniques with 5,000 resamples were used to test the proposed conceptual model and assess the significance of the direct and indirect effects. Findings: Our findings indicate that CSR authenticity significantly strengthens both customer–bank identification and emotional brand attachment, which subsequently drive customer citizenship behaviors (i.e., advocacy, feedback, tolerance, and helping). The mediation analysis further indicates that the direct effect of CSR authenticity on emotional brand attachment increases after the inclusion of customer–bank identification, thereby confirming its role as a suppressor in the relationship between CSR authenticity and emotional attachment. Practical implications: Banks, particularly in emerging markets, should prioritize transparent and authentic CSR communication to strengthen customer identification and emotional connections. These emotional bonds serve as a catalyst for voluntary, value-adding extra-role behaviors that go beyond transactional interactions, ultimately improving brand loyalty, advocacy, and customer retention. Originality/value: This research provides a novel perspective on how CSR authenticity influences customer citizenship behavior in a banking era dominated by mobile banking. By integrating emotional and relational mechanisms into the CSR–CCB framework, our findings convey fresh insights for promoting sustainable customer relationships, particularly in a context that has received limited attention in prior CSR research.