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Current literature recognised big data as a digital revolution affecting all organisational processes. To obtain a competitive advantage from the use of big data, an efficient integration in a performance measurement system (PMS) is needed, but it is still a “great challenge” in performance measurement research. This paper aims to review the big data and performance measurement studies to identify the publications’ trends and future research opportunities.

The authors reviewed 873 documents on big data and performance carrying out an extensive bibliometric analysis using two main techniques, i.e. performance analysis and science mapping.

Results point to a significant increase in the number of publications on big data and performance, highlighting a shortage of studies on business, management and accounting areas, and on how big data can improve performance measurement. Future research opportunities are identified. They regard the development of further research to explain how performance measurement field can effectively integrate big data into a PMS and describe the main themes related to big data in performance measurement literature.

This paper gives a holistic view of big data and performance measurement research through the inclusion of numerous contributions on different research streams. It also encourages further study for developing concrete tools.

This paper aims to reconcile the conflicting understanding on the nexus between corporate governance (CG), corporate financial performance (CFP) and corporate social responsibility (CSR) by investigating how companies engage with CSR practices.

The study carries out a multivariate linear regression analysis on a sample of 361 listed companies from five countries in Europe: France, Germany, Italy, Spain and the UK.

CG mechanisms and CFP have an impact on CSR because they affect social and environmental practices strongly and significantly. Furthermore, the findings describe the capacity of CSR to influence both the CG structure and the CFP.

The present research limits the analysis on the social and environmental performance of companies that communicate their commitment to stakeholders without distinguishing between “greenwashing” companies that implement CSR to improve corporate reputation and those companies that pursue effective societal benefits, taking care of stakeholder relationships.

The CSR approach can drive the CG structure and improve CFP if managers perceive the implementation of sustainable practices as an integrated process rather than a mere outcome.

This paper seeks to disentangle the nexus between CG, CFP and CSR, not yet precisely defined by scholars in the context of five countries in Europe.

The purpose of this paper is to analyse how sustainability is crucial in maintaining and assigning value to a common good. In particular, the paper identifies several characteristics of a business model that could be adopted to manage sustainable innovation strategies that respect the balance among environmental, social and commercial goals.

This case study involves Fontanafredda, an internationally recognised historical Italian wine company characterised by its highly innovative business approach and sustainable business model.

Fontanafredda’s approach is connected to the broader concept of the common good the winery has internalised to become an element of its competitive advantage and differentiation. The preservation of traditional values – primarily the respect and valuing of one’s own territory – is a key asset of the winery, which attaches great symbolic and concrete importance to these values.

The study uses a single case study approach and a qualitative method without quantifying the impact of every business choice. For theoretical implications, the study emphasises the strong connection between sustainability and innovation in the management of the common good.

Numerous practical implications are identified regarding several stakeholder groups, such as the management, owners, investors and the various entities linked to the regional promotion and tourism sectors.

This research explores how and why Fontanafredda amounts to more than simply wine production by focusing on the characteristics of its business model, which efficiently handles the link between innovation and heritage for common-good development.

This paper aims at understanding whether firms conceive and use social media as disseminators, as well as amplifiers, of their results concerning sustainability and responsibility and whether this practice stimulates stakeholder engagement and participation, laying the foundation for a dialogue on corporate social responsibility.

This research analyses the theoretical background of communication related to sustainability and responsibility and the company–stakeholder dialogue in the food sector. An inductive interpretive approach is provided by conducting a qualitative content analysis related to the communication practices of the food company Ferrero (Italy) from June 2015 to September 2019.

Companies can use social channels to present their vision, values, approaches and choices related to sustainability and responsibility. Social media can become useful networks to reach stakeholders requiring and claiming for transparency about more and more relevant topics – allowing, at the same time, a two-way relationship and dialogue.

The limitation of the paper is that it presents the observation of a single firm.

The managerial implications relate to the value created by a dialogical communication: this is a strong foundation for enhancing relationships capable of maintaining and increasing the company's reputation. The establishment of an interchange about sustainability and responsibility represents a new way to direct the company and its stakeholders towards mutual support in creating value.

This article contributes to enriching the debate on the degree of knowledge, understanding, response and reaction to social media–based corporate social responsibility (CSR) communication.

The purpose of this paper is to develop an original six-phase model describing entrepreneurial learning in the transition of place-based enterprises toward a sustainable exploitation of natural common resources (commons).

The six-phase model proposed by this study explains the learning processes involving place-based enterprises through two important existing theories: adaptive co-management and Lachmann’s evolutionary, embedded theory of entrepreneurship. The proposed model integrates these two theories on the basis of a longitudinal case study on the fishing enterprises in an Italian marine protected area (MPA).

In the case study, the success factors identified by the adaptive co-management literature proved important in enabling an embedded entrepreneurial learning process consistent with Lachmann’s view. The case analysis allowed the authors to cluster these learning processes around six phases. Further, even if traditional fishing is not knowledge-intensive, this case shows the transition to a sustainable business model required intense efforts of educated institutional work and scientific research. Interestingly, the key learning processes were enabled by the emergence of a larger, networked social entity (a network form of organization) including the community of fishermen, the MPA management and a network of scientists studying the marine area ecosystem.

This study is explorative and relies on a single case study. Despite this limitation, it opens up new research paths in the fields of entrepreneurship, institutional work, network organizations and adaptive management of the commons.

This study is strongly interdisciplinary; it proposes an original model based on a theoretical view that is highly innovative for organization and management studies; and addresses a relevant but overlooked issue with important societal implications.

This paper empirically tests the relationship between food heritage, familiness, and clan culture, thus, highlighting the pivotal role of familiness in building robustly competitive food firms based on clan culture and food heritage.

The methodological approach adopted is based on a quantitative analysis with data from one eco-tourist city in Iran (Torqabeh). In this regard, we developed a structured questionnaire surveying 98 small- and medium-sized enterprises (SMEs) operating in the food industry. We then used partial least squares structural equation modeling (PLS-SEM) to carry out the analysis.

The results indicate the significant positive relationship between food heritage and clan culture, and highlight the role of familiness as a strong mediator, which is also associated with a strong relationship between food heritage and clan culture.

In the present study, the main limitation was linked to the small sample size and data collection, which took place in only a single city; however, further research could overcome this limitation by investigating SMEs from a heterogeneous geographical context.

The value of this research relates to studies that have examined food heritage as a possible antecedent of familiness. Moreover, the novelty of this research is to study the concept of familiness in improving resource-based views and organizational theories.

The purpose of this paper is to investigate the effects of globalization convergence (GC) and its components (social, economic, political, technological and ecological) on food production (FP).

The methodological approach adopted is based on a quantitative approach, using a static panel data analysis with relevant data from five European countries within five time intervals (2013–2017).

The results indicated that three components of globalization (social, technological and ecological) could significantly contribute to the food industry, while two other components of globalization (economic and political) are negatively correlated with FP.

This study contributes to the theoretical recognition of the role of globalization in influencing FP in multidisciplinary interactions. Meanwhile, this study's main limitation lies in the statistical method of panel data analysis, since temporal and spatial changes have not been investigated.

Despite the literature on globalization's effect on FP, each globalization component's effect has not been investigated appropriately within cross-countries studies. Hence, the present study addresses a gap in the extant literature by examining the globalization effects on the food industry to promote globalized food security, opportunities and solutions in the study areas.

This research paper explores how grassroots innovation initiatives address and resolve the challenges of translating broad and inviting values such as sustainability, inclusiveness and aesthetics into practical and actionable structures. This study examines the tensions and difficulties projects face in operationalizing these values, revealing the gap between idealistic goals and real-world implementation. Moreover, this paper analyzes how role expectations and the concept of invitation ambiguity affect top down and bottom up approaches, offering insights for improving mechanisms to support grassroots innovations.

This study uses an exploratory qualitative methodology with an embedded case study design, focusing on the New European Bauhaus (NEB) and its award-winning projects. Data were collected through online self-assessment surveys, secondary data analysis, and semi-structured interviews with project owners and NEB Unit representatives.

The findings reveal significant challenges in translating broad and inviting values (sustainability, inclusion and aesthetics) into actionable outcomes for grassroots projects. Key issues include the need for clearer role definitions, tailored support, and adaptability. Conflicts between those values and a mismatch between expectations about stakeholders’ contributions highlight the need for designing more flexible and robust frameworks and robust frameworks.

This research explores the effects of invitational ambiguity within grassroots innovation, revealing how broad values ‐ like sustainability, inclusion and aesthetics ‐ are operationalized in real-world settings. By applying collective action theoretical frameworks to the unique case study of NEB projects, this study provides fresh insights into the dynamics between top-down European policies and bottom-up grassroots practices.

This study investigates how environmental, social, and governance (ESG) factors influence intangible asset and intellectual capital valuation within the food and beverage (F&B) industry. By examining and contrasting global and European contexts, the research highlights ESG’s critical role in shaping the economic dimensions of sustainability across different regulatory environments. The results provide essential insights for stakeholders aiming to enhance corporate value through responsible business practices.

We adopt a quantitative fixed-effects panel regression analysis for ESG performance and intangible asset and intellectual capital values. The correlations between these variables are explored both globally and in the European Union using 1,034 observations from 502 F&B companies.

Globally, higher ESG performance corresponds to lower intangible asset values, a trend not observed in the European Union. Further, high ESG performance is associated with a decrease in intellectual capital value, suggesting that internal organisational efforts in this area should be rewarded in terms of short-term value.

This study provides a new understanding of the relationship between ESG performance, intellectual capital, and the F&B industry operating environment, highlighting the complexity and challenges associated with integrating ESG practices.

Emerging economies are increasingly benefiting from Islamic finance principles. The distinctive features of this unconventional form of finance are starting to be considered even in developed economies. Islamic finance operates under prohibitions on interest, gambling, speculation and complex derivatives according to the dogma in the Quran, Sunnah, Ijma and Qiyas. International financial reporting standards (IFRS) allow companies to attract global capital due to overcoming international borders. However, Islamic finance cannot apply all accounting standards. Therefore, this study aims to explore the implementation of international accounting standards in the Islamic finance context to present applications and future research fields.

Using a bibliometric and coding analysis, the study analyses 226 peer-reviewed journal papers extracted from the Scopus database. Using the bibliometrix package, the authors explored the literature’s intellectual, conceptual and social structures, categorising the findings into thematic clusters relevant to traditional and Islamic finance paradigms.

The results reveal new and interesting elements using the lens of the conceptual, intellectual and social structure. Additionally, the authors find out three main thematic clusters: (1) IFRS and Islamic finance: general principles; (2) IFRS and Zakat; (3) IFRS and Murabaha compatibility; (4) IFRS and Takaful; and (5) IFRS and auditing organisation for Islamic financial institution: governance strategies.

The contribution is original as the authors discover institutional theory perspectives and a diatribe between positivist and ontological approaches.