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The purpose of this research is to identify the sustainable practices of luxury fashion brands through their communications via official reporting documents to classify practices used for communicating sustainability performance.

This research uses the qualitative content analysis of Global Reporting Initiative (GRI)-oriented sustainability reports to examine the sustainable practices of 31 companies within the top 100 global luxury brands.

The authors classify the sample into four clusters: sustainability driven, sustainability newcomers, sustainability potential and sustainability passive. Results indicate that companies in this sector are focused on the issue of sustainability even though there is a remarkable fragmentation in terms of practices.

The study contributes to a better understanding of sustainability reporting activities and approaches in the fashion luxury industry by describing best practices and the effect of sustainability in corporate communications.

Halving food waste has been included within the 17 UN Sustainable Development Goals. Food wasted out-of-home is the second source of food waste. However, the majority of the studies have focused on home generated food waste, and still little is known about out-of-home food waste and how it is managed by food service companies. The purpose of this paper is to adopt a double perspective in analyzing food waste generated at a food service level, by focusing on both the client and business perspective.

First, from the client perspective, the authors aim at analyzing consumer out-of-home habits, self-reported waste quantification, and doggy bag usage by reporting the results of an exploratory survey which involved 411 individuals living in central Italy. Second, from a business perspective, the authors analyzed an award-winning practice that manages out-of-home food waste in Italy by combining food surplus management and digital solutions with a profitable business model innovation.

Results obtained from the two perspectives of analysis support the need of business investments in innovations and digital solutions, in order to meet client needs and behavior, thus contributing to better manage and reduce food surplus and waste.

This study will raise practitioners’ knowledge on the advantages of digital solution in food surplus management, along with a better comprehension on food waste behavior from the client perspective.

This is the first study that analyses out-of-home waste from both the client and business perspective, emphasizing how digital solutions can help in reducing the phenomenon.

The purpose of this paper is to propose a path analysis of data coming from a citizen's satisfaction survey to support decision makers in quality service improvement. In detail, the survey aims to measure citizen's satisfaction of an Italian local Public Administration regarding the “infant school (0‐6 years) enrollment service”.

The survey represents an experimentation of an original model measuring customers' satisfaction toward on‐line services. Some statistical methods to analyse a given dataset from different points of view are selected.

Outcomes of descriptive statistics as well as of multivariate data analysis to summarize information variables are presented. A new multivariate statistical technique, Probabilistic Expert Systems (PES) (Cowell et al.), is proposed to simulate corrective actions (scenarios) and to suggest the best one for the service quality improvement.

The paper shows that statistical methods are able to support the decisional process because they allow the development of information (gathered from survey) into know‐how. However, managers need to join together both statistical information and experience by means of a systematic method, in order to take effective decisions.

The paper aims to illustrate the results of a testing activity of a general customer satisfaction management model designed for online services provided by public administrations.

The results are part of a wider research project, aimed at the implementation of a customer satisfaction management model for online services, starting out from citizen evaluations concerning the quality of services provided by public administrations. The model presupposes that the aspects of the service on which citizens are called to express their perceptions refer to well‐identified phases of the supply process, in such a way as to facilitate improvement measures. The testing activity involved a pilot group of Italian public administrations.

As a result of the testing activity's initial stage, some major issues can be identified that concern the need to properly focus the questionnaire design and simultaneously make use of different data analysis techniques in order to strengthen the impact of the survey results in supporting appropriate service quality improvement decisions.

The outcome of the present paper should be seen as an intermediate result and can be assumed to be part of wider research aimed at the implementation of a general customer satisfaction management model designed for online services supplied by Italian public administrations.

The paper offers a key to understanding the methodological and operating approach as well as the empirical evidence emerging from testing a general customer satisfaction management model.

This case study provides a brief historical background to the regulatory summary of the production and quality of vinegar, manufactured in Modena, Italy: the production method and the asset value of a vinegar cellar; quality controls; the comparative evaluation of balsamic vinegars; product and market specificity; the competitive environment; and the organisational structure and critical management areas in the productive chain. The study also looks at the growth pattern of traditional balsamic vinegar and the evaluation of the coherence of the current strategic assumptions for future business development.

The urgency to strengthen the effectiveness and efficiency of public administrations has led to the adoption in the public sector – in Italy as well as in other countries – of tools and models inspired by the total quality management (TQM) approach, such as the common assessment framework (CAF). A parallel need was felt within public structures to train people, the “peers”, who aside from being able to implement the self‐evaluation activities of their own administration, also needed to be equipped with the necessary skills to complete external evaluation activities, namely “peer evaluations”, with the ultimate aim of spreading quality management culture and best practices in the field through an approach based on benchmarking. The purpose of this paper is to present the results of a survey designed to determine the training requirements that a “peer” should acquire in order to perform “evaluation” activities.

The paper has strong empirical connotations and is essentially based on, first, a questionnaire given to evaluators/self‐evaluators to identify the problems emerging with the application of the CAF model in administrations that have adopted it. In this sphere a great deal of attention has been paid to – in addition to the preparation of the questionnaire – the delicate task of codifying the answers to open questions proposed to interviewees; and second, the investigation inherent in the current educational choices in Italy in the TQM arena, specifically addressing the public sector.

Apart from the analysis of data obtained from the investigation, presented with descriptive statistics, the paper identifies the training content necessary: first, to place “peers” in a position to be able to autonomously and fully carry out their evaluation work on the basis of the CAF model; and second, to render the evaluation activities systematically comparable among the various administrations.

At the present time the research deals with the Italian context. However, future investigations involving different European countries could be carried out, taking the present results as a starting point for a benchmarking activity.

The paper puts forward the creation of a “network” of actors who manage all the “peer evaluation” activities, from the provision of the training pack and monitoring the “peer” exchange process, up to benchmarking initiatives and the dissemination of best practices.

The paper presents original data and information in order to identify the training needs of individuals that actually use CAF, starting from the assumption that the training of evaluators is the primary condition for promoting the adoption and diffusion of CAF in Italian public administrations and thus maximizing its benefits.

The urgency to cope with the international economic crisis has led to efforts to identify innovative tools and frameworks that are capable of regenerating local and national economic development. The enhancement of the cultural heritage sector can be a strategic factor in improving the competitiveness of country systems. In Italy, the nation’s rich cultural heritage is not managed in an efficient and effective manner, even though it embodies a tremendous opportunity to enhance local economic growth, especially in light of the role of new Cultural Technology Districts (CTDs). In this context, the purpose of this paper is to present the results of a survey conducted to investigate the behaviour of tourists who consume Italian cultural resources.

This paper is an empirical investigation that attempts to identify the needs and expectations of cultural consumers through descriptive statistics, as well as factor and cluster analysis. This study is the beginning of an effort to develop innovative products and services that will facilitate the revitalisation of the growth of the cultural heritage sector of Italy’s economy.

This paper identifies new profiles of the cultural consumer that will be useful for planning customised development strategies. New social trends and technological tools have influenced the behaviour and expectations of cultural visitors and present an opportunity to redefine the cultural tourist experience.

The lack of systematic surveys in Italy to gather data on the behaviour and expectations of cultural consumers has resulted in a gap of information between demand and supply. This paper proposes some significant strategies to learn about the business strategies of cultural heritage organisations.

The purpose of this paper is to reflect on the efficiency and effectiveness of industrial policies by focusing on the peculiar experience of South Korea. It analyzes Korean structural change from a historical and empirical standpoint, highlighting industrial policy interventions involved in this process. The analysis presented offers important insights to inform the debate on the contemporary industrial policy, identifying specific elements and circumstances that can contribute to mitigate government failures and to improve the effectiveness of public action.

The paper adopts a historical and empirical perspective. Concerning the empirical analysis, a composite indicator to assess the process of structural change of economies is presented. This methodology provides annual rankings based on the different economic relevance of the manufacturing sectors over the period 1963–2012.

The paper shows that industrial policy has been extensively involved in South Korean structural development but public intervention interacted with several other factors, including gradual markets liberalization, education, societal and cultural characteristics and low level of income inequalities. As a result, economic development is conceived as systemic process, namely as the outcome of a balance in the roles played by government, markets and civil society. In this framework, government failures, as inability of the government to respond effectively and efficiently to the general interest of the society, are intimately inherent to the mechanisms that rule the relevant relationships within the system.

In the post-crisis debate, very little attention has been devoted in academic and political debate to the ways to mitigate government failures. By analyzing the historical and recent Korean experience with industrial policy, the paper addresses an issue insufficiently analyzed offering an innovative contribution.

The study investigates the use of accounting information in the form of a confession as a tool for telling the truth about oneself and reinforcing power relations in the context of the Roman Inquisition.

The study adopts Foucault's understanding of pastoral power, confession and truth-telling to analyse the accounting practices of the Tribunal of the Inquisition in the 16th century Dukedom of Ferrara.

Detailed accounting books were not simply a means for pursuing an efficient use of resources, but a tool to force the Inquisitor to open his conscience and provide an account of his actions to his superiors. Accounting practices were an identifying and subjectifying practice which helped the Inquisitor to shape his Christian identity and internalise self-discipline. This in turn reinforced the centralisation of the power of the Church at a time of great crisis.

The use of accounting for forcing individuals to tell the truth about themselves can inform investigations into the use of accounting records as confessional tools in different contexts, especially when a religious institution seeks to reinforce its power.

The study documents the important but less discernible contributions of accounting to the formation of Western subjectivity at a time which Foucault considers critical in the development of modern governmental practices.

The study considers a critical but unexplored episode in Western religious history. It offers an investigation of the macro impact of religion on accounting practices. It also adds to the literature recognising the confessional properties of written information by explicitly focusing on the use of financial information as a form of confession that has profound power implications.