Marisa Agostini | Università Ca' Foscari Venezia (original) (raw)

Uploads

Papers by Marisa Agostini

Palgrave studies in impact finance, 2024

Routledge eBooks, Apr 25, 2021

RIVISTA DELL'ORDINE DEI DOTTORI COMMERCIALISTI E DEGLI ESPERTI CONTABILI DI MILANO, 2012

I Libri di Ca' Foscari, Sep 26, 2018

Publishing per la presente edizione c b Qualunque parte di questa pubblicazione può essere riprod... more Publishing per la presente edizione c b Qualunque parte di questa pubblicazione può essere riprodotta, memorizzata in un sistema di recupero dati o trasmessa in qualsiasi forma o con qualsiasi mezzo, elettronico o meccanico, senza autorizzazione, a condizione che se ne citi la fonte. Any part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means without permission provided that the source is fully credited.

Advances in finance, accounting, and economics book series, 2018

Small and medium enterprises (SMEs) have a prominent role in both the European and the Italian ec... more Small and medium enterprises (SMEs) have a prominent role in both the European and the Italian economies, but their approach towards corporate social responsibility (CSR) and sustainability is still underdeveloped. The reasons are mainly related to perceived low economic returns, lack of enforced compliance of the legislation, limited financial and practical support. In overcoming these problems, the role of small and medium practices (SMPs) can be determinant due to the relationship between SMEs and their (not only accounting) consultants. This chapter focuses on SMPs' role in promoting SMEs' initiatives and also considers the academic debate about their sustainability reporting. The investigation of this stream of research and the results of a web survey (involving SMPs in the Northeast of Italy) emphasize how SMPs can support SMEs' sustainable practices and reporting.

Social and Environmental Accountability Journal, Jan 2, 2016

This paper analyses the impact of Italian Legislative Decree 32/2007 following the 2003/51 Europe... more This paper analyses the impact of Italian Legislative Decree 32/2007 following the 2003/51 European Directiveand the disclosure of environmental and employee matters in terms of overall volume, completeness of information, presence of bad/good news and target-oriented information. Content analysis has been applied to all Italian corporate groups that made public both the consolidated annual report and the stand-alone social and environmental report in 2005 and in 2010, for a total of 96 reports. The results show that despite the overall increase in sentences devoted to environmental and employee matters, the completeness of the information has not substantially improved, indicating that the 2007 regulation has been ineffective. The Italian experience could provide useful insights for European regulators. Such insights may inform policy recommendations to design a mandated social and environmental accountability process with the potential of providing information to societal stakeholders while facilitating accountability.

Springer eBooks, 2018

Global financial crises have emphasized the importance of understanding current and future corpor... more Global financial crises have emphasized the importance of understanding current and future corporate financial states. A literature review about financial distress permits us to define it independently from the financial nature of its causes: companies may also face financial distress as a consequence of non-financial factors characterizing its starting point. After this initial step, a firm may either recover its financial situation (temporary distress) or embark on a failure path (severe financial distress). Both these cases may correspond to either a no tort or a fraud (either disclosed or undetected). The cases examined here are also relevant for understanding the passage of the focus of academic debate from prediction to explanation in order to minutely examine how companies mutate from successful into distressed ones.

Sustainability Accounting, Management and Policy Journal, Jan 20, 2023

Purpose-This paper aims to identify, synthesise and critically examine the extant academic resear... more Purpose-This paper aims to identify, synthesise and critically examine the extant academic research on the relation between big data analytics (BDA), corporate accountability and non-financial disclosure (NFD) across several disciplines. Design/methodology/approach-This paper uses a structured literature review methodology and applies "insight-critique-transformative redefinition" framework to interpret the findings, develop critique and formulate future research directions. Findings-This paper identifies and critically examines 12 research themes across four macro categories. The insights presented in this paper indicate that the nature of the relationship between BDA and accountability depends on whether an organisation considers BDA as a value creation instrument or as a revenue generation source. This paper discusses how NFD can effectively increase corporate accountability for ethical, social and environmental consequences of BDA. Practical implications-This paper presents the results of a structured literature review exploring the state-of-the-art of academic research on the relation between BDA, NFD and corporate accountability. This paper uses a systematic approach, to provide an exhaustive analysis of the phenomenon with rigorous and reproducible research criteria. This paper also presents a series of actionable insights of how corporate accountability for the use of big data and algorithmic decision-making can be enhanced. Social implications-This paper discusses how NFD can reduce negative social and environmental impact stemming from the corporate use of BDA. Originality/value-To the best of the authors' knowledge, this paper is the first one to provide a comprehensive synthesis of academic literature, identify research gaps and outline a prospective research agenda on the implications of big data technologies for NFD and corporate accountability along social, environmental and ethical dimensions.

RePEc: Research Papers in Economics, Mar 1, 2013

RePEc: Research Papers in Economics, Jul 1, 2012

This paper analyzes the impact of a new specific regulation on the disclosure of environmental an... more This paper analyzes the impact of a new specific regulation on the disclosure of environmental and employee matters in both consolidated annual reports and social-environmental reports. It represents the first comprehensive attempt, as far as we are aware, at evaluating the impact of the Italian legislative decree n.32 (2.2.2007), following the 51/2003/CE directive, in both the consolidated annual and social-environmental reports. All the Italian corporate groups which have drawn up stand-alone social-environmental reports both in 2005 and in 2010 have been selected: for each one of them also the consolidated annual reports have been analyzed according to the contents of the regulation under examination. The results show the differences in corporate disclosure between the reports issued in 2005 (i.e. IAS first year of adoption and before the examined regulation) and those issued in 2010 (i.e. after the implementation of D.Lgs. 32/2007 which imposed the application of the Directive 51/2003/CE): there is a twofold increase, both in the number of groups which have a section dedicated to environmental and employee matters in the report on operations and in the value relevance assigned to non-financial indicators.