The need to query large volumes of heterogeneous data in differing formats from multiple sources, both internal and external and its centrality to the process of value creation is revolutionising traditional approaches to business models. Through the adoption of more sophisticated algorithms, it is possible to intercept and interpret any digital flow, particularly those coming from the Internet of Things or from the web. The vast amount of information, its governance and its global integration are used in all decision-making processes and they are, therefore, an element of strategic importance in the development process and in the survival of every company, thanks to the potential for transforming all information sources into knowledge and quantifying reality in all its elements (objects, places, phenomena, people and human behaviour). Having a large volume and a wide variety of information (i.e., Big Data) shared within an organisation is crucial for the interactive and multidirectional process of risk assessment and management. This process, on the one hand, contributes to safeguarding the integrity of corporate assets through increased efficiency and the effectiveness of the services provided and, on the other, reduces unexpected events and related losses while ensuring greater efficiency in the decision-making process. This is relevant especially in financial institutions in which risk management is pivotal to their survival and their success, assuming a strategic role. Through an analysis of the literature and a case study methodology, this paper investigates how small banks are facing technological challenges, showing the state of art about the actual use of the techniques of data collection and management (e.g., Big Data analytics [BDA]) in supporting the risk management process. Furthermore, the work tries to identify the skills required of the risk manager in the digital age. The paper contributes to the ongoing debate on the usefulness and use of digital innovations in the banking sector, discussing the future perspectives of risk management 4.0 and the role of BDA in risk management.

Corporate social responsibility (CSR) is a relevant topic for researchers and practitioners, widely explored with reference to companies. However, there are still few studies that address how higher education institutions integrate CSR practices into their strategy. This represents an important limitation since the university, through academic training and research activity, is the main promoter of CSR practices among different categories of stakeholders. Given the many benefits associated with the adoption of CSR, this study aims to explore the topic of CSR in universities, as they are institutions that act in the public interest and represent the ideal context for spreading the culture of preserving environmental and social, as well as economic, sustainability. The main purpose of this study is to explore, through the methodology of case studies, the type and effectiveness of the tools used by universities, specifically the University of Bari, to disseminate and integrate CSR into corporate strategy. Furthermore, this study aims to investigate how the university ensures the involvement of stakeholders, represented in particular by professors, administrators and students (stakeholder approach), in CSR initiatives. The analysis revealed the centrality of the investigated university in promoting CSR issues and sustainable territorial development. Finally, the study provides empirical evidence of the actions and methods of integrating CSR practices into corporate strategy and the ways in which stakeholders are involved.

Environmental pollution has become one of the most pressing preoccupations for governments, policymakers, and consumers. For this reason, many companies make constant efforts to comply with international laws and standards on ethics, social responsibility, and environmental protection. Fashion companies are among the main producers of pollution because their manufacturing processes result in highly negative outcomes for the environment. In recent years, numerous fashion industries have been transforming their production policies to be sustainable, while others are already born as sustainable businesses. Based on Resource-Based View (RBV) theory and Natural Resource-Based View theory (NRBV), this paper aims at understanding how internal and external factors stimulate born-sustainable businesses operating in the fashion sector, adopting a multiple case study methodology. Our analysis shows that culture, entrepreneurial orientation of the founders, and the proximity of the suppliers among the internal factors, combined with the increase of green consumers as an external factor, foster the creation of green businesses. At the same time, neither current legislation nor the dynamism and competitiveness of markets have influenced the choice of the companies’ founders to start a business based on green production logic. These results reveal the centrality of the founders’ sensitivity toward green strategies to create a sustainable business. The findings have practical implications because they could support regulatory institutions to introduce some incentives that more clearly encourages companies that choose to adopt sustainable business models from the founding, by acting to the internal and external key factors that drive born-sustainable businesses. This study also provides an extension of the existing literature on sustainable born companies, offering researchers useful information on internal and internal factors that promote the adoption of green policies in the fashion industry.

In the recent past, the financial crisis has shown important lacks in the EU regulation relating to the banking sector, making the introduction of a unified regulatory framework necessary. Since June 2009 the European Council has recommended a "Single Rulebook", that is a unique and harmonizing discipline applicable to all financial institutions in the Single Market, become effective on January 2014. This prudential discipline requires much more minimum capital, liquidity and information transparency and it defines format and minimum standards of contents.The aim of this research is to investigate the relation between the new mandatory disclosure and earnings management policies in banking sector realized through Loan Loss Provisions (LLP), the component of income statement mainly subject to manipulations, especially in form of earnings smoothing. Because the new integrated regulatory framework requires a more transparent disclosure, we expected that accruals manipulation (basically LLP) could be discouraged. The empirical analysis is based on a sample of 116 listed European banks over the period prior (2011-2012-2013) and after (2014-2015-2016) the effective date of the Single Rulebook. The evidence confirm our hypothesis suggesting that this banking reform discourages earnings manipulation and improves earnings quality, making financial reporting more useful for investors. The results are important to the regulatory institutions (such as European Union and European Central Bank) supporting more stringent discipline introduced by Basel III.

The interest in new and more advanced technological solutions is paving the way for the diffusion of innovative and revolutionary applications in healthcare organizations. The application of an artificial intelligence system to medical research has the potential to move toward highly advanced e-Health. This analysis aims to explore the main areas of application of big data in healthcare, as well as the restructuring of the technological infrastructure and the integration of traditional data analytical tools and techniques with an elaborate computational technology that is able to enhance and extract useful information for decision-making. We conducted a literature review using the Scopus database over the period 2010–2020. The article selection process involved five steps: the planning and identification of studies, the evaluation of articles, the extraction of results, the summary, and the dissemination of the audit results. We included 93 documents. Our results suggest that effective and patient-centered care cannot disregard the acquisition, management, and analysis of a huge volume and variety of health data. In this way, an immediate and more effective diagnosis could be possible while maximizing healthcare resources. Deriving the benefits associated with digitization and technological innovation, however, requires the restructuring of traditional operational and strategic processes, and the acquisition of new skills.