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The purpose of this article is to investigate the relationship between gender, innovation and growth in Italian innovative start-ups.

This is a quantitative study based on a sample of more than 4,600 Italian innovative start-ups. In order to ascertain whether female-led firms that invest more in innovation grow more than their male-led counterparts, sales growth is analysed through a fixed-effects regression over the period 2015–2019. Propensity score matching is also used to check for potential selection bias.

Results reveal that innovation is crucial for start-up growth and, most importantly, that female entrepreneurs exploit the potential of innovative activities for their firm’s growth better than their male peers.

The results provide important evidence on the link between gender and innovation and how these two elements interact for the growth of firms in their early life. Results also provide insights for policymakers to use in designing programs for promoting female entrepreneurship and participation in science.

The paper aims to analyze the impact of cyber attacks on stock returns of companies operating in the hospitality sector. The fast development of information and communication technologies has been posited as both an opportunity and a challenge to the United Nations Global Sustainable Development Goals. Digital technologies are significant tools for sustainable development, but if they are not addressed appropriately, they can potentially hinder the progress toward sustainability. Among negative impacts, it is necessary to consider cyber risk, a major concern today, in particular for industries which work with sensitive data, such as tourism businesses. Hospitality businesses have to adequately manage cyber insecurity and digital privacy issues, to prevent losses and contribute to socioeconomic sustainable growth.

Using event-study methodology, the paper provides empirical evidence on the effect of announcements of 170 information security breaches on the market value of firms operating in the hospitality sector in the past five years.

The study focuses on identifying potential threats of cyber attacks for the economic value of listed companies. The authors find that negative market returns occur following announcements of cyber attacks suffered by hospitality companies. Adequate investments in technology for cyber security and staff training are relevant in the hospitality sector to reduce cyber risk.

The paper contributes to identifying potential threats of cyber attacks for the economic value of listed companies operating in the hospitality sector. The analysis is carried out by collecting an original sample of global cyber attacks from newspaper announcements sourced from the LexisNexis database.

论酒店业的网络攻击：股票市场的反应

信息通讯技术的快速发展, 对UN全球可持续发展战略目标带来机遇和挑战。电子技术对可持续发展起到重要作用, 但是如果它们未被合理使用, 则对可持续性构成潜在威胁。在众多负面影响中, 网络攻击不可忽视, 成为现今重大担忧, 尤其是对于处理敏感数据的行业, 比如旅游产业。酒店业必须具备管理网络安全和处理电子隐私的能力, 以防止损失, 对社会经济可持续增长做出贡献。

本论文分析酒店业内因网络攻击而遭受股票的影响。借用事件分析法, 本论文研究了近五年来, 170项信息安全泄露消息对酒店市场价值的影响。

本论文主要确立了上市公司因网络攻击而受到的经济价值影响。我们发现, 酒店公司在宣布网络攻击后, 其市场收益受到负面影响。充足的网络安全技术投入和人员培训与酒店减少网络攻击有一定的联系。

本论文分析了酒店业中上市公司因网络攻击而带来的潜在经济价值的损失。研究分析样本来自Lexis Nexis数据库中的全球网络攻击的新闻报道。

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.