Search results for "Governance"
showing 10 items of 959 documents
A Practical Approach to EA Planning and Development: the EA Management Grid
2004
Enterprise Architecture is gaining interest as a managerial tool for managing corporate ICT assets and their interplay. Our prior studies indicate that an ICT provider’s viewpoint on EA consulting, planning and development seems to be lacking in the proposed methodologies. Considering both literature and practical EA cases, we suggest an approach that supports restricted assignments in EA management. We present an EA Grid for the management of EA descriptions, requirements, constraints, as well as project tasks and deliverables, task preliminaries and dependencies in EA consulting and development. peerReviewed
LE IMPRESE SOCIALI Un’analisi degli aspetti di governance e rendicontazione
2012
Negli ultimi anni il numero delle imprese che operano nel terzosettore è aumentato e le attività svolte si sono arricchite di contenuti.Oggi, infatti, le aziende non profit, oltre all’assistenza sociale esanitaria e alla formazione, svolgono attività di tutela dell’ambientee dell’ecosistema, di valorizzazione del patrimonio culturale e del turismosociale, di ricerca ed erogazione di servizi culturali. In questomutato quadro ambientale di riferimento, il legislatore con il D.Lgs155/2006 ha introdotto le imprese sociali, un nuovo strumento giuridicoche permette alle aziende del terzo settore di operare con maggiorefacilità sul mercato. Gli aspetti che caratterizzano queste impresesono due e s…
Are mandatory non-financial disclosures credible? Evidence from Italian listed companies
2020
According to the Directive 2014/95/EU on non‐financial information (NFI), from 2017 onwards, large companies of member states must provide social, environmental, and governance disclosures. This paper, focusing on the evaluation of the credibility of NFI in Italy after the implementation of the EU Directive, aims to investigate whether making non‐financial disclosures (NFDs) obligatory affect their credibility. From a theoretical perspective of material legitimacy theory, we investigated the NFDs of the 31 FTSE MIB Italian listed companies for the 2017 fiscal year. Through a meaning‐oriented content analysis, we developed a self‐constructed credibility index applying an operational framewor…
Effects of Carbon Emissions, Environmental Disclosures and CSR Assurance on Cost of Equity in Emerging Markets
2021
The objective of the paper is to empirically test the relation between carbon emissions, environmental disclosures, assurance of sustainability reports and firms&rsquo
International governance mode choice: Evidence from Brazilian franchisors
2021
Abstract The purpose of this article is to test a novel, integrative theory of governance mode selection in the context of international franchising from Brazil. Given the Brazilian emerging market context, we added and tested another variable in the model relating to environmental distance between the home (Brazil) and host countries. To test the theory, we employed two logistic regression models and representative data from the Brazilian Franchising Association in addition to the World Bank's Doing Business index, and the CEPII (Centre d'etudes prospectives et d'informations internationales). Findings show that three factors influence Brazilian franchisors' choices regarding international…
L'IMPATTO DEL PNRR SULLE DISEGUAGLIANZE TERRITORIALI: NOTE INTRODUTTIVE
2022
The paper draws on the introduction presented at the second session of the Seminar organized by the Italian Association of Constitutionalists on "PNRR and Constitutional Order." In particular, the paper contains brief introductory notes on the impact of the PNRR on territorial inequalities, the issue of the North/South divide, and the role of territorial autonomies in the governance of the PNRR.
The Benevolence of Time, Sound Macroeconomic Environment and Governance Quality on the Duration of Sovereign Ratings Phases
2019
Using long-term sovereign ratings data for a panel of 130 countries over the last three decades, we rely on discrete-time Weibull models to investigate the duration and determinants of sovereign ratings phases. We find that the likelihood of the end of the 'speculative-grade' phase increases as time goes by (i.e. positive duration dependence), but the 'investment-grade' phase is not duration dependent. Thus, for sovereigns rated as speculative, the build-up of reputation as good borrowers is a gradual process, whereas the reputation of investment-grade sovereigns solidifies and remains unchanged as time passes. However, the length of both phases has proven to be significantly dependent on t…
On the duration of sovereign ratings cycle phases
2021
Abstract Using long-term sovereign ratings data for a panel of 130 countries over the last three decades, we investigate the duration and determinants of sovereign rating phases through the lens of discrete-time Weibull models. We find that the likelihood of the end of the ‘speculative-grade’ phase increases as time goes by (i.e. there is positive duration dependence), but the ‘investment-grade’ phase is not duration dependent. Thus, for sovereigns rated as speculative, the build-up of reputation as good borrowers is a gradual process, whereas the reputation of investment-grade sovereigns solidifies and remains unchanged as time passes. However, the length of both phases significantly depen…
Dealing with Multi-Level Governance and Wicked Problems in Urban Transportation Systems: The Case of Palermo Municipality
2015
Italian New Public Management (NPM) has been mainly characterized by a political orientation toward power decentralization to local governments and privatization of public companies. Nowadays, local utilities in Italy are often run by joint stock companies controlled by public agencies such as Regional and Municipal Administrations. Due to this transformation, these companies must comply with a set of diverse expectations coming from a wide range of stakeholders, related to their financial, competitive and social performance. Such fragmented governance increases the presence of “wicked” problems in the decision-making sphere of these entities. Given this multi-level governance structure, ho…
Reflections on the 8th European System Dynamics Workshop
2019
The purpose of this paper is to comment on the main scientific and social outcomes produced by the 8th European System Dynamics Workshop on “Modeling Sustainability Pathways”—hosted by the NOVA School of Science and Technology, and the Center for Environmental and Sustainability Research in Lisbon on June 1‐2, 2017.