Sustainability Accounting, Accountability & Sustainable Business Models

Submitted by Sabrina.Pisano on Thu, 10/12/2023 - 13:26
Faculty/school/department
Department of Law
Size of the team
number of researchers number of supporting staff number of PhD students
7
0
6
Composition of Joint Unit of Research, if relevant

Federico Alvino, Luigi Lepore, Assunta Di Vaio, Matteo Pozzoli, Sabrina Pisano, Gabriella D’Amore, Adriana Bruno, Raffaela Nastari, Maria Testa, Amelia Rubini, Anum Zaffar, Tayyab Ali, Elisa Van Engelenhoven

PI
PI name
Federico Alvino
PI bio

Federico Alvino is Full Professor of Business Administration at the Parthenope University of Naples, where he has taught Business Administration and Business Crises for a long time. His research interests focus on financial reporting, sustainability disclosure, corporate governance, and human resources management. He has been the author of many studies about corporate governance and sustainability, with a specific focus on the sustainability information released by European firms.

Contact person and e-mail
Contact person
Federico Alvino
Contact person e-mail
WWW
Short description of research profile

The research activities of the Business Administration Group focus on two main areas:

  1. Determinants of sustainability: This line of research examines the factors (such as corporate governance structures, firm-specific characteristics, institutional factors) influencing the corporate social responsibility results, in terms of both disclosure released and performance achieved, by firms operating in the European countries.
  2. Sustainability Accounting, Accountability & Sustainable Business Models: This research field analyses the linkages between sustainability accounting and accountability systems and decarbonization processes adopted by firms for achieving net-zero business models identifying best practices.

Research topics encompass, but are not limited to:

  • Determinants of corporate social responsibility
  • Sustainability disclosure
  • Sustainability performance
  • Cruise Industry
  • Governance and control systems in ports
Publications

Representative publications

Pisano Sabrina, Lepore Luigi, Celentano Alfredo, Alvino Federico (2022), “The Influence of Institutional Factors on the Relationship between Board of Directors and Environmental Disclosure: A Meta-Analysis”, in International Review of Environmental and Resource Economics, Vol. 16, n. 2, pp. 229-280, ISSN (Print): 1932-1465, ISSN (Online): 1932-1473, doi: http://dx.doi.org/10.1561/101.00000145 (FASCIA A Anvur 13/B1)
Lepore Luigi, Landriani Loris, Pisano Sabrina, D’Amore Gabriella, Pozzoli Stefano (2022), “Corporate governance in the digital age: the role of social media and board independence in CSR disclosure. Evidence from Italian listed companies”, in Journal of Management and Governance, ISSN (Print): 1385-3457, ISSN (Online): 1572-963X, doi: https://doi.org/10.1007/s10997-021-09617-2 (FASCIA A Anvur 13/B1)
Di Vaio, A., Varriale, L., Lekakou, M., & Pozzoli, M. (2023). SDGs disclosure: evidence from cruise corporations’ sustainability reporting. Corporate Governance, Vol. 23 No. 4, pp. 845-866. https://doi.org/10.1108/CG-04-2022-0174 (FASCIA A Anvur 13/B1) https://doi.org/10.1016/j.enpol.2018.07.046 (FASCIA A Anvur 13/B1)
Di Vaio, A., Syriopoulos, T., Alvino, F. and Palladino, R. (2021), "“Integrated thinking and reporting” towards sustainable business models: a concise bibliometric analysis", Meditari Accountancy Research, Vol. 29 No. 4, pp. 691-719. https://doi.org/10.1108/MEDAR-12-2019-0641 (FASCIA A Anvur 13/B1)  
Di Vaio, A., Varriale, L., & Alvino, F. (2018). Key performance indicators for developing environmentally sustainable and energy efficient ports: Evidence from Italy. Energy policy, 122, 229-240.