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Child labour abolition is one of the four essential human rights identified by the International Labour Organisation and sustainable development goals. Although public organisations and governments have implemented a variety of actions to control business activity and protect children’s rights, cases of child labour adoption continue to be documented. This paper aims to establish multinational companies’ disclosure procedures regarding child labour and to identify some potential determining factors.

A content analysis approach is used on sustainability reports from multinational companies throughout the world to assess the overall amount of disclosure concerning child labour adoption and to generate a child labour disclosure (CLD) score. In addition, to better understand this issue, an empirical investigation was conducted on a sample of 85 multinational companies to identify the factors that influence CLD.

The findings show that there is a low degree of disclosure on this issue throughout the world and that stakeholder engagement has a positive impact on disclosure levels. In contrast, the existence of a corporate social responsibility (CSR) committee and a CSR-based compensation policy has a negative influence on CLD.

The statistical results provide a unique viewpoint as they illustrate the amount of CLD using impression management theory, confirming the notion of negative event omission and text manipulation in developing the business image. These findings have important implications for literature development, as well as for managers, policymakers and stakeholder groups.

This paper aims to investigate the effectiveness of immersive virtual reality (VR) media and the influence of user’s age in the context of destination marketing by exploring their impact on cognition (presence), affection (arousal), and behavioral (intention to visit and intention to recommend the destination) outcomes.

A laboratory experiment was conducted to compare the impact of using immersive VR (vs. 2D desktop) to experience a 360-degree virtual tour of Valencia on consumers’ behavior. The sample included 187 participants. Both self-reported and physiological measures were collected during the experimentation.

Results showed that participants in the immersive condition experienced a stronger sense of presence and higher physiological arousal than those exposed to nonimmersive content. Presence significantly mediated both the intention to visit and the intention to recommend the promoted venue. Physiological arousal mediated the relationship between media typology and the intention to recommend the destination. Upon introducing age as a moderating variable, the effect of physiological arousal on behavioral outcomes proves to be significant.

The study presents destination marketing organizations with a compelling use case for immersive technologies. It also offers design principles, potential applications and targeting strategies for VR marketing in hospitality management.

To the best of the authors’ knowledge, this study is the first to investigate the combined effect of physiological arousal and presence on behavioral intentions in VR destination marketing, while also examining the impact of age as an individual characteristic.

This study is motivated by the rising regulatory demand for new digital solutions enabling searchable and comparable sustainability corporate information. It aims at uncovering the antecedents of the technological major benefits highlighted by the ongoing scientific debate on the digitalization processes implemented by firms. Therefore, this paper focuses on the factors related to the emergence of digital accounting, reporting and disclosure of sustainability corporate information.

Following the Technology-Organization-Environment framework, the authors review and classify the factors identified by current academic literature that may enable or constraint the use of digital solutions for collecting, reporting and disclosing corporate non-financial information. A total of 86 sources were retrieved from Scopus and Web of Science and reviewed following a systematic approach.

Results show an increasing interest in the digitalization of corporate sustainability accounting and reporting and highlight some related drivers with a predominance of technological and environmental enablers (e.g. compatibility, stakeholders pressure) along with organizational constraints (e.g. need for technical and training programmes) influencing the ongoing adoption of new technologies for both internal and inter-organizational purposes.

The authors provide several research directions for enhancing the academic interest in corporate accounting digitalization.

This paper offers practical contributions to regulators and companies concerning the challenges they should face in applying new technologies for non-financial reporting purposes.

To the best of the authors’ knowledge, this is the first systematic literature review on the enablers and constraints of digitalization of sustainability accounting, reporting and disclosure.

The Covid-19 pandemic appears to have engendered heterogeneous effects on individuals’ labour market prospects. This paper focuses on two possible sources of a heterogeneous exposition to labour market risks associated with the pandemic outbreak: the routine task content of the job and the teleworkability. To evaluate whether these dimensions played a crucial role in amplifying employment and wage gaps among workers, we focus on the case of Italy, the first EU country hit by Covid-19.

Investigating the actual effect of the pandemic on workers employed in jobs with a different degree of teleworkability and routinization, using real microdata, is currently unfeasible. This is because longitudinal datasets collecting annual earnings and the detailed information about occupations needed to capture a job’s routine task content and teleworkability are not presently available. To simulate changes in the wage distribution for the year 2020, we have employed a static microsimulation model. This model is built on data from the Statistics on Income and Living Conditions (IT-SILC) survey, which has been enriched with administrative data and aligned with monthly observed labour market dynamics by industries and regions.

We measure the degree of job teleworkability and routinization with the teleworkability index (TWA) built by Sostero et al. (2020) and the routine-task-intensity index (RTI) developed by Cirillo et al. (2021), respectively. We find that RTI and TWA are negatively and positively associated with wages, respectively, and they are correlated with higher (respectively lower) risks of a large labour income drop due to the pandemic. Our evidence suggests that labour market risks related to the pandemic – and the associated new types of earnings inequality that may derive – are shaped by various factors (including TWA and RTI) instead of by a single dimension. However, differences in income drop risks for workers in jobs with varying degrees of teleworkability and routinization largely reduce when income support measures are considered, thus suggesting that the redistributive effect of the emergency measures implemented by the Italian government was rather effective.

No studies have so far investigated the effect of the pandemic on workers employed in jobs with a different degree of routinization and teleworkability in Italy. We thus investigate whether income drop risks in Italy in 2020 – before and after income support measures – differed among workers whose jobs are characterized by a different degree of RTI and TWA.

Recognizing novel entrepreneurial opportunities arising from a crisis is of paramount importance for firms. Hence, understanding the pivotal factors that facilitate firms in this endeavor holds significant value. This study delves into such factors within a representative empirical context impacted by a crisis, drawing insights from existing literature on opportunity recognition during such tumultuous periods.

The authors conducted a qualitative inspection of 14 Italian firms during the COVID-19 pandemic crisis. The authors collected a rich body of multi-source qualitative data, including 34 interviews (with senior managers and entrepreneurs) and secondary data (press releases, videos, web interviews, newspapers, reports and academic articles) in two phases (March–August 2020 and September–December 2020).

The results suggest the existence of a process model of opportunity recognition during crises based on five entrepreneurial influencing factors (entrepreneurial knowledge, entrepreneurial alertness, entrepreneurial proclivity, entrepreneurial personality and entrepreneurial purpose).

Various scholars have highlighted that, in times of crises, it is not easy and indeed very challenging for entrepreneurs to identify novel entrepreneurial opportunities. However, recent research has shown that crises can also positively impact entrepreneurs and their capacity to identify new entrepreneurial opportunities. Given these findings, not much research has analyzed the process by which entrepreneurs identify novel entrepreneurial opportunities during crises. This study shows that some entrepreneurial influencing factors are very important to identify new entrepreneurial opportunities during crises.