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

Medical tourism is an expanding phenomenon. Scientific studies address the changes and challenges of the present and future trend. However, no research considers the study of bibliometric variables and area of business, management and accounting. This bibliometric analysis discovered the following elements: (1) The main articles are based on guest services, management, leadership principles applied, hotel services associated with healthcare, marketing variables and elements that guide the choice in medical tourism; (2) The main authors do not deal with tourism but are involved in various ways in the national health system of the countries of origin or in WHO; (3)cost-efficiency and analytical accounting linked to medical tourism structures and destination choices are not yet developed topics.

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.

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