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The purpose of this article is to investigate whether the corporate social responsibility (CSR) and innovation activity of Certified B Corps® is comparable to listed companies in the Italian fashion industry.

The study includes a systematic literature review performed on Scopus® and combining keywords related to CSR and the fashion industry. Moreover, the literature review involves empirical analyses performed using a mixed-methods approach. First, a text-based content analysis was carried out on the companies' sustainability reports using the keyword scoring approach. The innovation index was then calculated, and multiple ordinary least squares (OLS) linear regressions were performed.

Based on the data available, it has emerged that Certified B Corps® who pursue a more significant number of SDGs are more likely to implement circular economy principles. Moreover, Certified B Corps® that have higher transparency standards and assume social responsibility practices also have higher innovation activity; in contrast, companies who used CSR only as a marketing tool have lower activity.

The analyses were influenced by the coronavirus disease 2019 (COVID-19) pandemic, revealing weaker relationships between the variables, as the analyses involved 2020 data. Furthermore, although the analysis considers the entire population of Certified B Corps® and listed companies in the Italian fashion industry, the size of the sample analyzed influenced the results and insights. Therefore, the analysis does not allow for generalizability. Finally, the study was conducted on a single country whose economic and social contexts have influenced some variables.

The paper highlights some managerial implications. Managers should consider CSR to be an investment and an opportunity to survive the post-COVID-19 pandemic by applying the triple bottom line (TBL) approach in formulating strategies and increasing investments to develop sustainable innovations.

The article explores B Corps, which has received minimal attention in the literature, to propose a deeper understanding of the topic.

Tax evasion and tax avoidance consistently strip national budgets of tremendous financial resources. Consequently, the discussion on tax fraud remains topical and a moving target subject matter. Various antecedents and moderators of tax fraud have been investigated over the years, yet the literature dedicated to the linkage between corporate social responsibility (CSR) and tax practices exhibited ambiguous results. In this respect, the purpose of this study is to present the results of an investigation into the nonfinancial factors affecting tax fraud and the moderating effect of CSR-related behaviors.

Structural equation modeling (SEM) was applied in a multivariate statistical analysis technique to analyze structural relationships. The measurement and structural models were evaluated using component-based partial least squares (PLS), a rigorous statistical instrument. The opportunity to use PLS-SEM is supported by the advancement of models comprising both reflective and formative constructs as in the present case.

Data collected from a sample of 290 respondents from Romania confirmed that social and ethical factors significantly impact tax fraud and CSR-related behaviors. In addition, the latter plays a moderating effect between nonfinancial factors and tax fraud.

The research sample is country-centric (i.e. subjects come from Romania) while the questionnaire-based survey relies on self-reported measures.

The paper adds new evidence to the extant knowledge and points to theoretical and managerial implications.

This paper aims to explore the sharing economy in Italy, focusing on key socioeconomic characteristics.

Adopting an exploratory approach, it analyzes the answers of a questionnaire, created using Google Forms and administered via social networks and e-mails. To analyze the answers statistical tests and descriptive statistics were used. The survey reveals potential behavioral factors, which influence the participation propensity to share economic practices.

Results exhibit that the age of the consumer is an impactful participating factor of sharing economy, and therefore, it seems to be a discriminant. On the contrary, gender and annual income are insignificant determinants.

The sample is unbalanced, the majority of the answers were provided by young people.

The paper can give a picture of the role and the importance of the sharing economy in Italy. Motivated by its global economic growth that could reach in 2025 the value of €570bn, it contextualizes what drives people to collaborate and share tangible and intangible assets.

It aims to discover how this digital trend shapes the social fabric of the global economy, providing a broader reflection in terms of future sustainability developments. Ongoing dynamic changes on digital consumer preferences toward sharing products and services provide valuable evidence on their future commercial behavior.

The purpose of this paper is to present an innovative approach for the strategic design of public–private partnerships (PPP) and private finance initiatives (PFI) based on ontology.

Adopting a historic approach, it introduces a posteriori knowledge, deriving from the scheme’s stakeholders at the construction and implementation phase of PPPs. Continuous failures of these collaboration schemes and initiatives underline the necessity for a novel project structure. The conceptual argument is based both on empirical and epistemological approaches. It integrates the value-added (VA) of the ontological theory in the PPP/PFI business strategy.

The research emphasises contemporary design gaps of their current structure and proposes an ontological redesign. The proposed redesign produces a conceptually innovative scheme, which enhances the VA business strategies and their objectives to the structure of these collaborating schemes.

The ontological design of this paper is useful for academics and business consultants around the world and especially in Europe for the successful growth and development of such dynamic collaborations.

Enterprise ontology bridges conceptual and structural gaps of strategic objectives, which are primarily responsible for the failures of PPP collaboration.

This study investigates the evolution of digital transformation research trends in the context of the fashion industry. The paper analyzes and addresses the impact of digital innovations on three areas of the industry: products, processes and business models.

The study examined 277 peer-reviewed articles using various bibliometric tools and indicators, aiming to identify and organize the contributions of the most influential works. Additionally, a critical review of the ten most cited papers in the field was carried out.

The study shows that digitalization is not merely a technological trend; rather, it is a transformative force reshaping the fashion industry. It fosters collaboration, innovation and sustainability, creating an ecosystem where businesses can thrive by aligning with circular principles and leveraging digital tools.

The paper reveals a gap in the scientific systematization and exploration of the variety of applications of digital tools in the fashion industry. The study’s limitations include the keywords chosen for the research and the period of the research from 1998 to 2023.

The paper pursues to contribute to the current discussion on sustainable practices within the fashion industry, while also setting the foundation for future progress in digital innovation that supports the increasing need for sustainable and personalized products.

The purpose of the present study is intended to fill a research gap, by advancing a conceptual model which brings novel insights on the relationships between socially responsible consumption and consumer’s need for uniqueness.

Relying on a questionnaire-based survey for data collection, the proposed model was tested using the partial least squares (PLS) algorithm for structural equation modeling (SEM), which allows the assessment of the models containing both formative and reflective constructs.

The research found that 73.7 per cent of the variance in the consumer’s belief in the importance of personal power to make a difference through socially responsible choices is explained by the proposed model. Moreover, four of the five factors of socially responsible consumption fully mediate the positive effect of the consumer’s need for uniqueness on the importance attached to personal socially responsible choices in driving positive change.

The study avails a phenomenological perspective by offering novel insights from a Romanian sample. The limitation associated with a country-centric vision is compensated through the contextual analysis and integration of a new point of reference in the overall framework of socially responsible consumption.

The evidence is indicative of new consumption insights and should be closely considered by companies.

The study draws upon a conceptual model integrating the relationships between socially responsible consumption and a psychological characteristic – the consumer’s need for uniqueness – which has been never tested as such before.

Accepting the assumption that our intelligence depends on the ability to construct models which may allow us to acquire, update and transmit our knowledge, this paper aims to highlight the role of Systems Thinking in developing the “intelligence” of managers for all types and sizes of organization.

Four relevant contributions for improving the “intelligence” of managers will be examined: the ability to understand and model dynamic systems, the structure of Control Systems, the rules of the decision-making process and the identification of systems archetypes.

The paper will show that Systems Thinking, through the logic of Control Systems, offers managers a comprehensive representation of the problem-solving and decision-making processes, teaching them how to distinguish problems from symptoms and to acquire a leverage effect. Additionally, Senge’s system archetypes will be presented and new archetypes will be added to Senge’s list.

The viability of every organization and its effective resilience and survival make it more than ever necessary for managers to adopt Systems Thinking, not only as a technique but also primarily as a discipline for efficient and effective thinking, learning, communication and explanation with regard to the dynamics of the world.

The message of the paper is that by continually applying the rules and language of Systems Thinking, managers develop the capability to continually adapt their models to the dynamics of the world, increase their learning capacity and better gauge their consequent judgments, decisions and behavior, thereby removing the mental impediments to intelligence (inappropriate mental models, defensive routines, judgmental biases, rules, etc.).

This research paper explores the development of four categories of skills (operational, informational, strategic and digital fluency) as dimensions of the digital intelligence. The purpose of the pilot study is to determine the consequences of these gaps on PR practices and the directions for educational adaptation.

A questionnaire was applied on a convenience sample of 98 PR students from Romania, in March 2014. The majority of students (n = 88) were of 20 to 25 years of age.

The results of the survey showed an approximately equal level of development for each of the four skills in the sample of PR students (with a lower degree for the information skills). The general level of development is rather good and shows that the “digital literacy” acquirement is a need for the specialists from older generations to communicate with younger publics.

The third category of skills (strategic skills) has been coded as a set of actions – instead of being coded as a set of self-assessed abilities – which created differences in measuring.

The results showed the level of public relations students related to the development of new skills in the digital environment.

Although not yet fully defined, natural wine represents a sector that has gained the widespread attention of final consumers and, therefore, also of the restaurant world, because of its promise of sustainability. The objective of this paper is to understand Italian haute cuisine's interest in natural wine, with the aim of analysing what qualifies this product as sustainable.

After introducing a theoretical framework based on the concept of natural wine, a brief paragraph is dedicated to consumer preferences; subsequently, the analysis focusses on a questionnaire given to restaurateurs to determine the impact that natural wine has had in the Italian context. The results try to identify the importance that restaurateurs give to the characteristics of natural wine and their propensity for using such wine in their own businesses.

The analysis, conducted on a sample of medium-high range restaurants, highlights their strong interest in natural wine, as a result of the final consumers' attitude towards wine with characteristics attributable to sustainability. The positive perception by restaurateurs is similar across Italy, both geographically and in terms of the size of the restaurant.

The originality of the work is the focus on the world of restaurants. To date, the literature on natural wine remains embryonic and always refers to the final consumer. This research is the first step in a broader study that will involve a greater number of restaurants, extending beyond Italy to all of Europe, with the aim of understanding the real development potential of natural wine.

The role of sustainability is predominant in many aspects of consumer purchasing decisions. Millennials and young people are, in this field, potential players who buy and consume wine with ecosustainable decisions but, in the literature, these aspects are analyzed with nonuniform findings. This paper aims to investigate the wine consumption among young people belonging to the millennial generation, Y generation and Z generation considering also the gender.

This study uses a questionnaire with 2000 respondents. The data are analyzed to understand consumption decisions in the wine sector. This information is analyzed through descriptive and inferential statistics (hypothesis test and multiple regression).

The results of the paper show a clear propensity to be sustainable of the young generation compared with the elderly, highlighting the role of Millennials. Moreover, considering gender, there is a greater sustainable wine tendency (considering both the environmental and the economic/decisional component) in female compared with male.

This work reflects the Italian reality of the pre-COVID-19 period. Obviously, the pandemic situation and the geographic scenario analyzed could change the results of a second wave of the survey.

This study contributes to improve the knowledge concerning the wine consumption habits of Italian young generations.

The paper manages to underline the different aspects of sustainability in the wine purchasing decisions by young consumers by focusing on the considered generations.