Purpose Nowadays, the agri-food sector is facing several challenges due to a rapid technological change which calls for knowledge sharing (KS) practices to enhance businesses’ performance. This has spurred a collaborative approach and the creation of networks. Since there still is a paucity of research on the quality degree of KS, the purpose of this study is to offer an empirical research on the quality degree of KS by exploring outcome expectations and social exchange dimensions. Theoretically, it is examined by a double lens of social capital and social cognitive theory. Design/methodology/approach This study offers an empirical analysis of 313 directors of 11 “consortia” in the agri-food sector in Italy by using the fuzzy expert system. The model allows to aggregate multi criteria dimensions of KS and rates its quality. Findings As resulted, the quality degree of KS is influenced by outcome expectations – personal and community expectations – and three forms of dimensions of social exchange: structural, relational and cognitive. The paper ends with a discussion of research findings, its limitations and implications. Originality/value As there is still a paucity of research on the determinants of quality degree of KS, the research adopts a double lens of social capital and social cognitive theories to explore what are these determinants.

PurposeBuilding upon the insights of the resource-based view and internationalization theories, the purpose of this paper is to examine the role networks play in SMEs' readiness for internationalization. By investigating three different types of knowledge sharing, namely economic-setting, market-specific and customer-specific, the study analyzes their effect on SMEs' readiness for internationalization.Design/methodology/approachThe four research hypotheses derived by from the analysis of the literature have been investigated by applying the multiple regression technique. By means of an online survey, 300 valid questionnaires were collected and information from a sample of Italian SMEs belonging to 11 agro-food consortia have been analyzed.FindingsThe results suggest that SMEs' readiness for internationalization could be supported by sharing customer-specific, market-specific and economic-setting knowledge with other firms operating within the same agro-food consortium. Additionally, data analysis highlights a negative relation between the risk perception in the process and readiness for internationalization, suggesting the importance of knowledge sharing in reducing the criticality issues of being a newcomer entering international markets.Originality/valueFrom a theoretical perspective, this study aims to fill the gap in knowledge management and international relationship marketing literature. Since proposes a combination of different kinds of knowledge that contribute to reducing the criticalities SMEs must face by identifying useful information to be conveyed within the network. From a managerial perspective, the study provides useful insights for the agro-food sector, highlighting how experiential and network knowledge constitutes a pre-condition for managing internationalization complexity and discovering opportunities on foreign markets.

The paper aims to examine the moderating role of gender diversity within a corporate board on the relationship between tax aggressiveness and a firm’s corporate social responsibility (CSR) approach. This analysis was conducted using a set of indicators of financial statements of 168 Italian listed firms between 2011 and 2018. In addition, the sustainability reports of the same companies were observed. To perform the analysis a logit regression model is used. This paper shows different empirical results. First, this study notes that there is not a direct relationship between tax aggressiveness and CSR reporting. Second, gender diversity in a board of directors increases the orientation of companies to CSR disclosure, but does not have an impact on the relationship between tax aggressiveness and CSR disclosure. Instead, CEO gender has a positive influence on the relationship between corporate tax planning and CSR reporting in accordance with Global Reporting Initiative (GRI) standards. This study emphasizes the key role of gender diversity in the growth of the CSR approach and the reputation of companies. Therefore, governments and policymakers of major countries should promote gender diversity in corporate decision-making bodies, which contributes to achieving the Sustainable Development Goals (SDGs).

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PurposeThe main aim of this paper is to demonstrate that “volunteer” employees’ perception of dimensions of intellectual capital (IC) – human, structural and relation capital – creates a motivational environment to enhance knowledge-sharing intention (KSI) and stimulates “volunteer” employee engagement (VEE). The model is applied on the non-profit organizations (NPOs) sector that base their path on sharing values with volunteers and employees in relation to which they have to implement engagement strategies that are beneficial to both developing and deploying individual and organizational human capital.Design/methodology/approachTo verify the existence of relationships between the constructs of IC, KSI and VEE a partial least squares structural equation model on a sample of 300 “volunteer” employees of NPOs was tested to verify the research hypotheses, as this could explain the causal relationships.FindingsThe results confirm that KSI is positively and directly influenced by the favourable environment resulting from the motivations below the dimensions of IC. The improvement of KSI, determined by IC, has a positive effect on VEE.Research limitations/implicationsDespite the limitation created by the peculiarities of NPOs and the role of volunteers, this paper suggests a strategic approach that the management could implement to create an environment based on the exchange of knowledge and to increase engagement in the value co-creation process.Originality/valueThe ability of a company to adopt sharing strategies depends on the existence of an environment in which individuals are willing to exchange knowledge realizing mutual benefits. The work broadens this perspective by providing governance with a behavioural model that creates a direct relationship between IC, KSI and VEE.