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The purpose of this paper is to propose a business process reengineering (BPR) approach to a public administration of Italy, to first assess the efficiency of the administration, then to redesign its internal processes, to improve the current performance.

A detailed mapping of the AS IS processes of the public administration was initially carried out, together with the collection of the relevant data. Then, a simulation model was designed to support the BPR approach. In particular, the model was exploited to assess the performance of the AS IS scenario of the organization, then to investigate numerous TO BE process configurations and evaluate the achievable performance improvements.

From the study, it emerged that the current efficiency level of the public administration examined has potentials to be significantly improved. For instance, by maintaining its current workforce, the public administration could consider the opportunity of providing additional services to the citizens or to serve citizens from the neighbouring municipalities. Otherwise, the organization could consider a reorganization and reduction of its current workforce, at the same time keeping the service level to its citizens almost unchanged.

Results of this study cannot be fully generalized, since the whole analysis is grounded on specific public administration. Moreover, although the simulation outcomes of the TO BE processes show interesting improvements compared to the AS IS scenario, the TO BE configurations were not (yet) implemented in practice. Therefore, the results provided should be confirmed in future research activities.

The case study allowed deriving some useful guidelines to improve the efficiency of the public administration examined, as well as to identify some TO BE configurations that could be implemented in practice.

Scientific literature includes a limited number of studies that evaluate the efficiency of public organizations in real contexts. Moreover, no studies target public administrations in Italy. Therefore, this case study represents an interesting addition to the literature.

The study, within the Increasing Resilience of Cultural Heritage (ResCult) project, aims to support civil protection to prevent, lessen and mitigate disasters impacts on cultural heritage using a unique standardised-3D geographical information system (GIS), including both heritage and risk and hazard information.

A top-down approach, starting from existing standards (an INSPIRE extension integrated with other parts from the standardised and shared structure), was completed with a bottom-up integration according to current requirements for disaster prevention procedures and risk analyses. The results were validated and tested in case studies (differentiated concerning the hazard and type of protected heritage) and refined during user forums.

Besides the ensuing reusable database structure, the filling with case studies data underlined the tough challenges and allowed proposing a sample of workflows and possible guidelines. The interfaces are provided to use the obtained knowledge base.

The increasing number of natural disasters could severely damage the cultural heritage, causing permanent damage to movable and immovable assets and tangible and intangible heritage. The study provides an original tool properly relating the (spatial) information regarding cultural heritage and the risk factors in a unique archive as a standard-based European tool to cope with these frequent losses, preventing risk.

Print theses and dissertations have regularly been submitted together with complementary material, such as maps, tables, speech samples, photos or videos, in various formats and on different supports. In the digital environment of open repositories and open data, these research results could become a rich source of research results and data sets, for reuse and other exploitation. The paper aims to discuss these issues.

After introducing electronic theses and dissertations (ETD) into the context of eScience, the paper investigates some aspects that impact the availability and openness of data sets and other supplemental files related to ETD (system architecture, metadata and data retrieval, legal aspects).

These items are part of the so-called “small data” of eScience, with a wide range of contents and formats. Their heterogeneity and their link to ETD need specific approaches to data curation and management, with specific metadata and identifiers and with specific services, workflows and systems. One size may not fit for all but it seems appropriate to separate text and data files. Regarding copyright and licensing, data sets must be evaluated carefully but should not be processed and disseminated under the same conditions as the related PhD theses. Some examples are presented.

The paper concludes with recommendations for further investigation and development to foster open access to research results produced along with PhD theses.

ETDs are an important part of the content of open repositories. Yet, their potential as a gateway to underlying research results has not really been explored so far.

What are the unique challenges for daughters who inherit ownership in family enterprise? How does their path to ownership influence their impact? What dilemmas are associated with their ownership roles? How can women best respond to the challenges of ownership? This chapter offers preliminary answers to these questions, including suggestions for enhancing the ability of women owners—especially daughters—to engage constructively with the businesses they inherit.

We focus on daughters serving in three distinctive roles: (1) as “operating owners” working in the family company and pursuing careers and leadership roles in management; (2) as “governing owners” serving as chairs or directors on the board of the business, or as members of other governance forums such as a family council, an owners’ council or the board of the family’s philanthropic foundation; and, (3) as “engaged owners” who are neither in operational or governance roles but are keenly connected to the enterprise’s success and continuity.

Our fundamental thesis is that the active participation of daughters as operating, governing or engaged owners enhances the continuity of the enterprise by expanding the pool of managerial and governing talent available to the business and by fostering inclusion, commitment and unity among the owners. We conclude by describing three interventions that can facilitate the dilemmas daughters face as owners and empower them to engage constructively with the family enterprise: (1) education, (2) mentorship and network support, and (3) well designed structures and roles.

Studies on the work integration of persons with disabilities (PwD) and the role of social dialogue therein are scarce. The study examines how the different systems of workers’ representation and industrial relations in Slovakia and Norway facilitate PwD work integration. Taking a social ecosystem perspective, we acknowledge the role of various stakeholders and their interactions in supporting PwD work integration. The paper’s conceptual contribution lies in including social dialogue actors in this ecosystem.

Evidence was collected via desk research, 35 semi-structured in-depth interviews with 51 respondents and stakeholder workshops in 2019–2020.

The findings from Norway confirm the expected coordination of unions and employers in PwD work integration. Evidence from Slovakia shows that in decentralised industrial relations systems, institutional constraints beyond the workplace determine employers’ and worker representatives’ approaches in PwD integration. Most policy-level outcomes are contested, as integration occurs predominantly via sheltered workplaces without interest representation.

This paper identifies the primary sources of variation in the work integration of PwD. It also highlights opportunities for social partners across both situations to exercise agency and engagement to improve PwD work integration.

By integrating two streams of literature – social policy and welfare state and industrial relations – this paper examines PwD work integration from a social ecosystem perspective. Empirically, it offers novel qualitative comparative evidence on trade unions’ and employers’ roles in Slovakia and Norway.

This paper aims to improve the understanding of integrated thinking, as it is a central concept in the integrated reporting (IR) framework that has implications for sustainability reporting, as the holistic view of integrated thinking clarifies the value creation process of organisations and facilitates the incorporation of sustainability issues into the corporate mindset. The study investigates whether there are contextual factors that may be influencing the way integrated thinking is reflected in the reports. The paper focusses on public companies because integrated thinking in this sector plays an important role in terms of sustainability reporting, as these organisations must address more complex and diverse relationships with their stakeholders.

The methodology is based on a content analysis of the IR reports issued by 21 public sector companies. For this analysis, this study proposed specific dimensions and variables that demonstrate this way of thinking. These allow us to develop an integrated thinking index (ITI) based on a frequency análisis. The influence of the country’s legal system, the sector of activity and the number of years of experience in IR is studied, by conducting t-test and ANOVA analyses and a correlation study.

The results demonstrate the existence of limited integrated thinking characterised by poor connectivity of information, lack of a clear link between materiality analysis and strategy and insufficient forward-looking perspective. The findings reveal that contextual and institutional factors have little influence on the levels of integrated thinking achieved.

The concept of integrated thinking has not been sufficiently explored to date, despite its importance in the IR conceptual framework. The study proposes specific dimensions and variables to be considered in preparing reports that exhibit this holistic way of thinking. The recommendations can help information preparers and improve the accountability and transparency of public sector companies.

The purpose of this study is to explore how preparers of non-financial information in the public sector report on the integrated thinking (IT) concept proposed in the integrated reporting (IR) initiative. This concept has not been sufficiently examined, and there is no consensus regarding its meaning. In addition, the elements required to put IT into practice have not been empirically investigated. Specifically, given its relevance in the creation of public value, IT in the field of public sector enterprises is analysed.

To this end, content analysis of a sample of IR reports prepared by state-owned entities is performed with the aim of identifying which aspects offer opportunities for improvement with respect to transparency and sustainability.

The results show empirical evidence on the relevance of the dimensions considered for IT. However, IT is not yet fully implemented in reporting of the studied organizations despite its importance in the IR framework. Regarding the links between IR information and the process of value creation and strategy, the results reveal that in the external approach dimension connections of the environment and the business model with value creation are relatively frequent. However, connections related to commitment to stakeholder demands are infrequent.

The study has limitations that are primarily related to the small number of sampled companies, which makes it difficult to generalize the conclusions regarding the commitment of organizations to IT. Second, all the dimensions and variables of IT were equally weighted given the lack of weighting information that should be used in IT index construction. Therefore, the index may not be an accurate measure of the commitment of the public entities analysed to this holistic way of thinking. In addition, this study did not take into account other factors that could influence reporting, such as industry or administrative culture, and all public enterprises in the sample were treated as if reporting demands in the public sector were homogeneous regardless of the environment in which they operate. Finally, this study assumes that the quantity of information disseminated through the report about IT variables is an indicator of the degree of adoption of a holistic thinking. However, IT also requires internal management processes and management behaviours which, in fact, are not always reflected in the reports. This could challenge the internal coherence of the quantity of information disseminated through the report as a measure.

This study’s findings have implications for the reporting of public sector enterprises. From the point of view of preparers, the findings show which aspects were taken into account to reflect IT in the report. Adhariani and De Villiers (2019) consider it a key aspect that preparers should prioritize in preparing the report. The study’s results show that many opportunities exist for improving the content of the nonfinancial information reports and providing evidence about the implementation of IT in public sector reporting. Moreover, this study can help standard setters and practitioners guide the content of reporting by public entities, and thus improving their stakeholder relations, accountability, transparency and credibility. In addition, the results may be interesting for legislators and policymakers when determining what regulatory information should be mandatory for public enterprises. Finally, IT can help governments and public managers identify relevant aspects in the generation of public value and legitimize their actions.

Apart from contributing to the clarification of the IT concept, this study empirically analyses how it is being made visible in the reports prepared by public enterprises that currently follow the IR conceptual framework. The results of this analysis can contribute to improving transparency and accountability. In addition, the findings also have implications for sustainability development, as they reveal not only what aspects should be considered in IT but also how to make it operational. The results show that internal processes should be better coordinated and that there is a need of greater involvement of the managers with nonfinancial aspects. Furthermore, information should be more interconnected. All previous would improve the perception that citizens have of the future sustainability of public entities. Specifically, the findings have direct implications for reporting. First, we improve the understanding of IT by clarifying the elements that are to be integrated. The research findings on these aspects that show a holistic vision of the organization have practical implications for preparers who can gain a deeper understanding of the elements and how they should be incorporated in the reports and taking into account that connectivity should be a relevant issue.

Chocolate production and cocoa supply chains are rife with social and environmental challenges. Chocolate companies commonly make claims that their products are “sustainable”, giving little guidance on what this means. The aim of this paper is to conduct a scoping review to synthesise the accounting literature related to the chocolate industry and sustainability and develop a research agenda for accounting scholarship.

The scoping review followed Arksey and O’Malley’s (2005) five-stage framework for a scoping review. Nineteen accounting journals were searched for literature on “chocolate OR cocoa AND sustainability” from 2000 to 2023. A total of 171 papers were identified through the search, of which 18 were deemed relevant and included for thematic analysis. The themes are analysed using a conceptual framework on accountability.

Analysis of the relevant literature revealed three distinct perspectives on sustainability in the chocolate industry. These include critique on the problems related to top-down accountability approaches in the chocolate industry; that accountability mechanisms have fallen short in managing sustainability challenges; and that sustainability interventions are driven by profit motives. The themes further reveal a lack of accountability in the industry for marginalised voices.

The scoping review methodology used in this study offers insights into the diverse perspectives on sustainability in the chocolate industry. This research adds valuable knowledge to the field by uncovering nuanced issues around accountability and sustainability and highlighting the need for future research for accountability for sustainable chocolate production.

As sustainability concerns become increasingly influential in shaping wineries’ strategies at the production and processing stages, this study aims to investigate the anticipated benefits, incentives and constraints associated with a territorial sustainability certification in the wine industry.

Focusing on wine producers from the Romagna Consortium (Italy), the research explores the influence of firm characteristics on sustainability attitudes and explores the Consortium potential role in facilitating the ecological transition. Data are collected through an online survey and analyzed by means of factor and cluster analysis.

Findings reveal the Consortium capacity to expand its scope, incorporating elements of sustainability, resilience and territorial development. In addition, it emerges that the perception of sustainability among local producers extends beyond environmental concerns, encompassing the economic and social domains.

Acting as a cluster constituent, the Consortium can stimulate collaborative behavior and promote knowledge dissemination contributing to a mature collaborative environment. A territorial sustainability certification is thus viewed as multifunctional tool, enhancing economic performance and collective reputation, while addressing the numerous environmental challenges faced by the sector.

The study’s originality lies in its direct engagement with a considerable number of producers in a geographic area boasting a mature wine industry but with limited research focusing on coordinated efforts for improved sustainability performance.

Women often face multiple challenges when they are involved in the business. Their situation is even more complex in the family business setting, where multiple family and non-family stakeholders may challenge their legitimacy as a business leader. However, while some women remain invisible, others are able to become legitimate leaders in the family business. This study explores the circumstances that enable women to become legitimate and successful leaders in family businesses embedded in patriarchal contexts.

Considering that our research question is aimed at exploring the determinants of legitimacy of women in the family business, we employed a qualitative research approach using multiple case studies. Data were collected through interviews, secondary sources (internal documents and websites), conversations and observations. Semi-structured interviews were conducted separately with three or four respondents from each firm.

This study finds that women can have a legitimate “professional” role when they are involved in the business early, when they have outside work experience, when they are provided with equal opportunities for learning and development compared to their male siblings and when they are provided with adequate mentoring opportunities from women role models.

This study makes several contributions to the study of gender dynamics in family businesses by unpacking the determinants of women’s legitimacy as leaders in family businesses. This paper also expands on the typologies that Curimbaba (2002) provides, while the typology identifies the different roles that women can play in a family business (i.e. invisible, anchors or professionals), it does not clearly delineate why some women are considered legitimate professional leaders, while others are treated as invisible or anchors. Additionally, this study offers novel insights coming from a patriarchal non-developed context, Colombia.