In recent years, sustainability has become one of the key dimensions of business performance. The results obtained in terms of sustainability must be adequately communicated in suitable reports, the quality of which is determined by several factors. One of these, the breadth of information provided, plays a significant role. The aim of this paper is to measure the broadness of non-financial information in sustainability reports and correlate this to some selected variables that refer to corporate governance, i.e., the presence of an internal sustainability committee and of female directors; the characteristics of the report e.g., Sustainable Development Goals (SDG) citation; company features, number of employees, revenues, and Return On Assets ROA. For this purpose, 134 Italian companies were studied and a score based on the conformity of the NFD (non-financial disclosure) with the GRI (Global Reporting Initiative) standards was created. To test the research hypotheses, univariate analysis and multivariate regression analysis were performed. The results showed different behaviors by the companies in terms of sustainability policies. The GRISC (Global Reporting Initiative Score) has a greater concentration on mean values. Positive correlations were found between GRISC and the presence of an internal sustainability committee, SDG citation in the NFD and company size. This study offers support for policy makers and practitioners as it provides a measure of the breadth of sustainability information and relates this to the variables analyzed. The latter depend on regulatory interventions or company policies which are implemented, or could be implemented, to improve the extent of the NFD.

The aim of this paper is to identify the exogenous and endogenous conditions that may lead to specific characteristics in the processes of introducing performance management system and their success/failure. In particular an analysis was carried out on the route followed to adopt the performance management system in a university in Southern Italy, first formally and then substantively. The life-cycle approach is used to examine the various phases of adopting the performance management system: design, implementation, use, evaluation or assessment and impacts. Also considering the limits of the analysis of a single case study, the analysed case shows how the substantive adoption of the managerial changes in the public administrations is based more on cultural elements, skills and abilities, on the organisational learning, rather than on the application of rules or regulations or on the mere transposition of models and tools originating in private companies. The case study illustrates these problems and shed light on needed research.

Performance has aroused considerable interest both nationally and internationally. Only with the 150/2009 Legislative Decree the term performance was introduced in the practice of the Italian public administrations (PA). These institutions are used to operating in a context where the performance measures have primarily focused on inputs rather than on results and impacts; moreover, managerial processes follow a mere compliance logic. The introduction of measurement systems and performance includes elements of absolute novelty in particular with regard to the effectiveness of the measurement and to the impact of public actions on the community. The research aims to assess the extent to which municipalities have started using the system of performance measurement and evaluation and, in particular, what the distribution of "Piano della Performance 2011-2013". This is to determine the Italian municipalities susceptibility regarding the performance management, make a first reflection on good practices and problems that emerged.

The work proposes the implementation of blockchain technology to encourage contrast to the spread of Covid-19. The need to overcome the lockdown phase and, at the same time, put in place useful tools to avoid the recurrence of widespread infections, obliges to use already existing and consolidated technologies, which allow, in the urgency of the decisions to be taken, to make compatible the recovery of the social and economic life, protection of individual rights and freedoms. The proposal aims to digitize, streamline, deburocratise, speed up, improve procedures and processes aimed at easy and non-intrusive certification of “non-infected” subjects.