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Massimo Aielli

Understanding costs to make better decisions

To measure costs effectively, it is essential to understand their possible alternative classifications and determine which items to consider and how to include them in measurement processes. Although each company may organize its costs differently, it is still possible to identify several typical categories observable across all firms, and these can therefore be regarded as the most common ...

Ronnie Rith

CSR as a strategic lever in professional football clubs

The agenda of corporate social responsibility (CSR) has been gaining momentum in the industries of professional team sports, including the football industry. Professional football clubs have been engaging more intentionally and extensively in a plethora of CSR activities. In practice, CSR engagement activities, in the forms of community-oriented programmes, socio-cultural activities, and environmental ...

Francesco Perrini, Stefania Carraro

A New Approach to Sustainable Supply Chain Management

In recent years, growing regulatory pressures and stakeholder expectations have heightened the need for transparency and accountability across entire production chains, driving companies to adopt new management models. On September 10th, Italy officially adopted Directive 2022/2464/EU – known as the Corporate Sustainability Reporting Directive (CSRD) – through Legislative Decree 125/2024, published ...

Guia Pirotti

When a Company is Driven by an Idea

Purpose-driven organizations direct their economic activities toward a higher goal. In other words, these are organizations whose explicit objective is not only to generate economic value but also to create a positive economic, social, and environmental impact over the medium to long term across the value chain, benefiting all stakeholders. This is particularly crucial in the food & beverage sector, ...

Giuliana Bensa, Giovanni Fattore

Artificial Intelligence and the Administrative Side of Public Healthcare

There is no doubt that technological innovation in the digital domain is accelerating, and that applications of artificial intelligence (AI) could have a profound impact on society. The future holds the prospect of a different way of life from the one we know today, with potential changes in the way we are citizens (e.g., how we engage in political life or use public services), consumers (digital ...

Fanny Nardi

Innovation, Entrepreneurship, and Networking: The Growth Engine of a Startup

The story of AWMS is that of a startup that, within just a few years, transformed an innovative idea into a thriving business, culminating in its strategic acquisition by the Zucchetti Group, a leader in software solutions in Italy. What might seem to be “just” a case of technological growth is, in fact, a lesson in entrepreneurship, strategic vision, and networking - one that can inspire anyone ...

Sandro Castaldo

In Search of Impact

How can we improve the impact of scientific research on management practice and create real value for business and society, while avoiding the “ivory tower” isolation effect of academia? This question is one of the overarching challenges facing many of today’s management disciplines. Indeed, the most innovative and rapidly developing economies are the ones that are able to produce high-impact ...

Andrea Beltratti e Alessia Bezzecchi

Real Estate Securitizations 7.2: Benefits for Corporate Finance

Europe is undergoing a gradual transition that is reshaping the relationship between financial resources provided by intermediaries and those raised from the markets. As noted by President Draghi a decade ago, the financing landscape in Europe was significantly different from that in the United States, with intermediaries dominating the European continent and markets prevailing in the US. The bank-centric ...

Stefano Caselli

Companies, Entrepreneurs, and Growth: Guido’s Open Challenges

Guido Corbetta never failed to make an impression on people. Indeed, he left a deep, indelible mark, a legacy of ideas and challenges that are now ours to nurture and grow. Guido not only ran our Economia & Management magazine, he also held many roles at SDA and the University. But more than all this, he paved new paths, with his signature style that always characterized everything he did. And thinking ...

Shiva Sadat Mostafavi

Branded Apps & Coupons: Keys to Customer Loyalty

In today’s fiercely competitive retail landscape, the challenge of keeping customers engaged and encouraging repeat visits is greater than ever. Retailers are increasingly turning to digital solutions like branded apps and coupons to tackle this issue head-on. The big question is: how can these tools not only attract customers but also keep them loyal and increase their spending over time? Branded ...