Prof. Pina Puntillo’s research and academic interests primarily lie at the intersection of public sector accounting, sustainability reporting, and organizational performance management. Her primary research trajectory explores public sector accounting harmonization, financial health evaluation, and default risk prediction models in local governments, alongside the governance and budgeting of public utilities and healthcare organizations. In recent years, her work has heavily focused on corporate social responsibility (CSR) and sustainability accounting, with particular emphasis on non-financial disclosure frameworks, greenhouse gas (GHG) emissions reporting, and the role of circular economy practices in achieving the United Nations Sustainable Development Goals (SDGs). Additionally, she actively investigates knowledge management and intellectual capital disclosure within higher education institutions to enhance institutional competitiveness.