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In the past few years, nonfinancial reporting has been a widely debated issue in literature, not the least because of its importance during times in which topics such as climate change and social transformations have become strategic issues particularly for larger companies. Recent regulatory changes within the European legal framework have marked the transition from a voluntary nonfinancial reporting system to a mandatory one for larger companies. Unlike the case of manufacturing companies, the debate surrounding the application of CSR policies in the banking industry has not been as univocal. Taking into account a case study, we how such pressure is neither strictly positive nor negative, but it can rather be defined as a stimulating inertia, able to indicate prompt and sure strategic directions for the Company, to be pursued in a sustainable manner. This will need the implementation of internationally acknowledged policies and procedures regulating the interactions between the Company and its stakeholders.banking sector, corporate social responsibility, nonfinancial reporting, short-termism, stakeholder engagement, sustainable development

The best presentation of a nation's cultural heritage has been a recurrent theme in the scientific and cultural debate. Few studies, however, have investigated how cultural organizations are influenced by digitization when communicating corporate social responsibility. By adopting a multiple case study approach, we investigated a sample of virtual museums and their digital CSR culture. This study contributes to the literature on CSR effectiveness in cultural organizations, by focusing on how digitization is influencing the attitude toward CSR disclosure, in order to provide suggestions for cultural managers, scholars, policymakers and practitioners alike. More specifically, this paper aims to examine stakeholders' perceptions in digital cultural organizations as a new form of social responsibility. To the best of our knowledge, this is the only study that applies this perspective to the analysis of the digitization process through CSR, currently under way across cultural institutions around the world.

COVID-19 caused a global pandemic in 2020 that completely revolutionized our way of life, consequently affecting the research area of business, management and accounting sector. The study by Donthu & Gustafsson (2020) had produced some significant elements on the effect of COVID-19 in the considered study area. Since that time, all states and universities have engaged academics in the search for solutions and future prospects related to COVID-19. In 2020 alone, 48,038 results can be identified on Scopus, of which however only 155 related to the sector under investigation. This research seeks to fill the gap by performing a bibliometric review of 155 business, management and accounting articles considering the effects of COVID-19. The study shows that the effect influenced all research areas of the sector, although only some present bilometric evidence with a global diffusion. Bibliometric analysis confirms the trend and studies introduced by Donthu & Gustafsson (2020). The main studies focus on transport, regulation, and the global economy's effect, considering both international trade and the redefinition of a series of services, including education. The changes in tourism, medical tourism, the business model in food administration, and new technologies related to teaching activities require more in-depth analysis and a major sharing of results.

Institutionalized Public Private Partnerships (PPPs) are a widely debated phenomenon, addressed by both scientific literature and policymakers. The most important contribution of this work is to describe the various theories used for understanding the performance expectations of PPPs, as the focus on performance is still poor despite the growing interest in participant companies (mixed-owned companies), especially at the local level. While analyzing the evaluation of the performance of these entities, a wide stream of literature has focused on profitability and efficiency, showing a substantial difference in terms of the performance of such companies compared to private capital ones. All this leads us to consider the Public Value theory as the best framework in literature to address the many dimensions of performance and business strategy in PPPs while pursuing sustainable development. The interest in this area has increased lately, mainly due to the growing complexity within this dynamic context. Therefore, it seems meaningful to carry out a systematic review of the relevant published literature in this field. This study contributes to the literature on sustainable development in Public Private Partnerships (PPPs) that are seen as a form of mixed-owned companies, trying to address their multilayered performance expectations within the public value perspective and to understand how the role of performance measurement is influencing business strategies and the attitude towards sustainable environment. This will prove useful to scholars, policymakers and practitioners alike.

What leadership practices can be enacted in contexts of public values failure and with low social capital to enact positive social change? This article studies public management and leadership dynamics in the “Land of Fires” (Italy), a place where waste management has historically been affected by mafia infiltration. Our research is based on a multi‐site single case study strategy with qualitative data obtained from semi‐structured interviews with several key stakeholders, including public and business managers, civil society leaders, local journalists, local politicians, regional and national politicians, and citizens in their role as co‐producers of public services. From a theoretical point of view, our findings contribute to the literature on both place leadership and collaborative governance. From a practical point of view, we shed light on the importance of four interrelated leadership practices to be enacted by public managers and civic leaders to promote positive social change: (a) to recognize and call into existence different publics; (b) to mobilize political leadership; (c) to obtain media salience; and (d) to develop institutional opportunities for enabling agonistic civic capacity.

The advent of New Public Management has brought significant changes in accountability mechanisms. In recent years, the information needs of citizens interested in financial issues and the nonfinancial aspects of public management have increased. Regulators' commitment to transparency has led US municipalities since the 1990s to adopt Popular Annual Financial Reporting (PAFR). This reporting tool, capable of transmitting information to citizens clearly and simply, has also attracted the attention of academics. Despite the presence of several studies on the subject, the quality of the information contained within the popular annual financial reports remains an unexplored topic. This study aims to fill this gap by examining a sample of 100 rewarded US municipalities. The results show a low quality of the popular annual financial reports and demonstrate a positive effect of the population size and a negative impact of the population average age on the quality of these documents.