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The purpose of this paper is to shed light an important limit of the Non-Financial Reporting Directive (NFRD) in pursuit of its substantial purpose, which is to achieve sustainability and contribute to achieving the objectives of United Nation (UN) Agenda 2030; the paper also suggests how to overcome those limits.

The study used a survey of board members of listed and un-listed Italian companies. Data were analysed using an ordered probit model.

The results show that a greater involvement of a board member in the non-financial reporting process is associated with a stronger commitment towards sustainable development. Specifically, the involvement in materiality assessment is positively associated with more proactive behaviours towards sustainability.

The use of self-reported assessments on beliefs and behaviours and the application of an online survey are methodology limitations of the study. Regarding theory, the study contributes to the literature on corporate governance and sustainability, integrating upper echelons theory, which focuses on how individual attributes influence a firm's strategies and governance, with research on how leadership practices can have a positive impact on corporate sustainability goals.

The paper underscores the opportunity for policymakers to increase the effectiveness of the NFRD through deeper involvement of the board members in the process of non-financial reporting. The results could also be of interest to governance bodies in terms of defining a board's tasks and practices to encourage the adoption of behaviours oriented towards a stronger engagement in sustainable issues.

This is the first study to provide evidence of the relationship between individual directors' tasks and behaviours, non-financial reporting and Sustainable Development Goals (SDGs). This study highlights some of the limits of the NFRD, even after the public consultation to revise it, and suggests how to overcome these limits.

The purpose of the study is to reach an in-depth understanding of personalization and its components by developing a comprehensive definition of the concept in fashion. Moreover, it aims to clarify the open debate of the use of the terms personalization and customization.

The Delphi method was utilized for this study in order to collect the opinions of experts. This method is considered appropriate for reaching consensus among experts regarding a topic that is subject to debate.

The study provides a definition of personalization in fashion which is relevant in the current digital context, and it identifies the building components of the concept. By developing a definition of personalization, it also clarifies the meaning of customization in fashion and suggests a possible explanation for the use of the different terminologies among experts.

This study contributes to the personalization and customization debate by providing an expert perspective on the topics specific to the fashion industry and by offering insights into open debates that have limited its advancement. The definition represents an interesting theoretical contribution and offers avenues for further research. Moreover, it can be applied by fashion practitioners to guide the development of personalization strategies.

There are many profound links between fashion and tourism. This chapter provides a critical reflection, mainly from a philosophical, historical, and linguistic perspective, on the dynamic relationship and parallel evolution between these two sectors. It explains how their interconnectedness form and mirror contemporary society. This chapter classifies the connections between the two, starting with the person, her body, and the relationship the latter has with fashion and tourism, and with the contemporary society at large. Four layers of such connections are exemplified. It also discusses a selfie, as a symbolic (digital) communication object and a complex phenomenon facilitated by changing technological affordances and societal functions as an excellent case of the complex relationships between fashion and tourism.

Purpose: In March 2020, due to the global emergency ensuing from the COVID-19 pandemic, the Italian government closed all national museums, institutes and places of culture heritage and landscape. The shutdown highlighted the need to develop and implement digital solutions, especially through ICTs, to enhance the cultural heritage worldwide by allowing people to go on admiring it, albeit remotely. Numerous initiatives were promoted, such as virtual experiential tours, online collections and ad hoc social and digital programs, all of which contributed to the rich dialogue between people and culture. Although digital initiatives for using and enjoying the cultural heritage have been successfully developed and implemented, in Italy the process of digitalisation of cultural heritage and the services provided are still far from being completed. This chapter investigates the development and implementation of digital technologies in the museums located in the Campania Region in Southern Italy throughout the COVID-19 outbreak to identify and analyse the experiential strategies and initiatives developed through information communication technologies (ICTs) to face the emergency.

Design/Methodology/Approach: By adopting a qualitative methodology, using primary and secondary data sources through a manual content analysis, experiential strategies and initiatives employed by the Campania regional museums when using digital solutions have been identified and categorised.

Findings: Despite the effectiveness of digital initiatives, and the experiences investigated appear both significant and interesting, there is still a need to develop and implement new experiential strategies in this field.

Research Limitations: This study presents several limitations, mostly related to its qualitative explorative nature, but also because its results cannot be generalised.

Practical Implications: These first results outline the need to further develop innovative strategies and initiatives within the museums. The process of digitalisation of cultural heritage and the services provided are still far from completion, potentially providing wide margins of further evolution by means of further investments in technology innovation, to rethink and redesign the traditional management models for enhancing the cultural heritage through digital technology.

Originality: This study provides a portrait of museum experiences supported by digital technologies in a country which plays a crucial role in the field of international cultural heritage. The analysis can also usefully contribute to the existing literature due to the qualitative technique employed for carrying out the multiple case study.

This paper aims to explore how the accounting and management practices of monastic institutions were shaped by their surrounding social, political, geographical and economic environments, as well as religious ideologies, during critical historical periods.

By applying institutional theory and the comparative international accounting history perspective, this study conducts a comparative analysis of archival records from two monasteries, examining how their accounting and managerial practices were influenced by differing institutional logics. The research relies on systematic archival data collection, complemented by secondary sources, to analyze how religious beliefs shaped the accounting and management practices of these institutions and the degree of convergence between the two.

This study found that both monasteries adapted their accounting and management practices to their external environments. San Placido demonstrated resilience amidst disruptions such as wars and earthquakes, while Silos showed financial sophistication through diverse income streams. The resilience of these institutions was driven by their ability to align internal operations with external political, economic and social factors. This adaptability, coupled with strategic management, enhanced their capacity to maintain financial stability, illustrating the direct link between external changes, organizational resilience and improved financial health.

This study highlights the historical interplay between religious principles and accounting management practices in Benedictine monasteries by comparing two monasteries. It reveals how external environments shape internal operations, showcasing the resilience and adaptability of these institutions in maintaining financial sustainability through the alignment of external pressures with internal resilience mechanisms, which in turn bolster their financial health.

This research contributes valuable insights to historical managerial and accounting literature, shedding light on the financial resilience and strategies used by Benedictine monasteries. It underscores the enduring respectful legacy of their accounting practices and the unique interplay between spiritual devotion and organizational structure within these institutions.

The purpose of this study is to develop an efficient numerical procedure for simulating the effect of printing orientation, as one of the primary sources of anisotropy in 3D-printed components, on their fracture properties.

The extended finite element method and the cohesive zone model (XFEM-CZM) are used to develop subroutines for fracture simulation. The ability of two prevalent models, i.e. the continuous-varying fracture properties (CVF) model and the weak plane model (WPM), and a combination of both models (WPM-CVF) are evaluated to capture fracture behavior of the additively manufactured samples. These models are based on the non-local and local forms of the anisotropic maximum tangential stress criterion. The numerical models are assessed by comparing their results with experimental outcomes of 16 different configurations of polycarbonate samples printed using the material extrusion technique.

The results demonstrate that the CVF exaggerates the level of anisotropy, and the WPM cannot detect the mild anisotropy of 3D-printed parts, while the WPM-CVF produces the best results. Additionally, the non-local scheme outperforms the local approach in terms of finite element analysis performance, such as mesh dependency, robustness, etc.

This paper provides a method for modeling anisotropic fracture in 3D-printed objects. A new damage model based on a combination of two prevalent models is offered. Moreover, the developed subroutines for implementing the non-local anisotropic fracture criterion enable a reliable crack propagation simulation in media with varying degrees of complication, such as anisotropy.