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The Ocean Disclosure Initiative. A New Platform for Collective Change
The Business for Ocean Sustainability Report, Third Edition: Seizing the Blue Opportunity[1] (One Ocean Foundation et al., 2023) examined, in part using generative artificial intelligence (GenAI), a comprehensive sample of over 2,500 annual or sustainability reports from international companies. The focus was on analyzing objectives, actions, and outcomes concerning direct and indirect impacts on ...
Trusted Sustainability
In recent years, sustainability has become a growing strategic priority for companies. This is the result of increased community and institutional attention to issues related not only to environmental sustainability, but also to diversity, inclusion, and a growing focus on fair and equitable treatment of employees and suppliers within the supply chain. According to the stakeholder view, a company ...
At the Wheel with Gen Z. Charting the Roadmap for Future Urban Mobility
The UN’s 2030 Agenda emphasizes the pivotal role of mobility in the Sustainable Development Goal 11 (SDG 11), focusing on safe, affordable, accessible, and sustainable transportation (United Nations, 2023). In parallel, the European Green Deal aims to achieve climate neutrality by 2050, highlighting sustainable and smart mobility initiatives and investments in clean technologies (European Commission, ...
A Journal with an Impact
One of the priority issues facing the different management disciplines today is the critical question of research impact. We are confronted with the question of how to translate the immense potential of knowledge produced by the scientific community into management practices that are useful for transforming organizations and their processes to create value and generate welfare for society. In ...
Financial Markets and Sustainability: How Biodiversity Affects Investment
Biodiversity, widely recognized for its role in environmental sustainability, remains an understudied topic in the context of the stock market. Using a combination of fixed regression models and random forest techniques, the research shows that biodiversity is a significant determinant of stock returns. This finding underscores the financial importance of integrating biodiversity into corporate strategies ...
Non-Financial Disclosure to Enhance Sustainable Practices
The attention to sustainability and the application of ESG criteria to the business model have by now become a necessary but not sufficient precondition for businesses. We are seeing a radical change in the view of these issues, thanks also to the attention of supranational organizations and public opinion being increasingly focused on businesses’ impact on society and the internal and external ...
From Recycling to Redesign: The Challenge of the Circular Economy
“Circular economy, Italy is the leader in the EU for waste recycling, beating out France, Germany, and Spain.” This was the headline in late spring of 2022 in a famous economic daily in our country, provoking an informational short-circuit that in my view is “dangerous,” because it contains two errors (to be marked with a red pencil, if not a blue one). The first error – the one most deeply-rooted ...
The Four Strategies to Promote Sustainable Practices
Without the full involvement of SMEs, the sustainable transition cannot take place. Starting from this fact, the second edition of the White paper “Fostering Sustainability in Small and Medium-sized Enterprises” produced by the SDA Bocconi Sustainability Lab and sponsored by Assicurazioni Generali, placed European SMEs even more at the center of the analysis, further investigating the evolution ...
Going Beyond Discounts: Loyalty Trends in Italian Retail
In an economic scenario characterized by high levels of volatility and complexity, the consolidation of customer relationships is the only viable strategy for retailers to meet new challenges in business and operational processes and to fortify their role as a point of reference for consumers. In this context, the brand becomes a tool for minimizing uncertainty, especially in the grocery sector, where ...
The Distribution of Corporate Profits: Factors of Inequality Among Italian Firms
Introduction In recent years, growing focus on economic inequality has given rise to the need for in-depth analysis of the internal dynamics in firms, particularly as regards the distribution of profits. In Italy, corporate profits are not only an indicator of the financial health of a business, but also a valuable yardstick for assessing economic inequality, both among firms and in firms. Tools such ...