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In the current scenario, cybersecurity issues have emerged to be a major challenge for firms to deal with. The increased use of technologies has increased radically the volume and typology of information produced, exchanged, and managed by firms thus creating conditions for cybersecurity incidents or information breaches. In this situation, it becomes paramount for firms to recognize cybersecurity risks and be prepared to prevent them through the implementation of approaches and technologies able to ensure a high level of protection.

In this chapter, we provide a framework for analyzing and managing cybersecurity risks. We employed a case study strategy to understand how the risk analysis process is carried out within an Information Security company. The study and observations obtained from this case study have permitted to define a framework useful for SME to deal with cybersecurity issues.

The integrated reporting framework seeks to connect a firm’s financial and non-financial performance in a single report by displaying how different forms of capital contribute to the firm’s value creation. Drawing on impression management and incremental information approaches, the purpose of this paper is to examine how the content and semantic properties of intellectual capital disclosure (ICD) found in integrated reports is associated with firms’ performance.

All reports by European listed firms from 2011 to 2016 available via the integrated reporting emerging practice examples database are analysed. Content analysis is used to assesses the quality of ICDs, whereas a regression analysis tests the variation in semantic properties of ICDs according to firms’ performance.

ICDs in integrated reports are mainly discursive, with a backward looking orientation and a limited focus on human capital. On average, more than half of each ICD is conveyed in a positive tone. As the optimistic tone in firms’ ICDs increases, so too does their non-financial performance measured in terms of environmental, social and governance aspects. This finding supports the incremental information approach.

This paper contributes to the current literature on ICDs by introducing new evidence on firms’ motivations for non-financial disclosures in integrated reports. By taking a more comprehensive theoretical approach, namely, testing both impression management and incremental information hypotheses, this research extends on prior studies which tested similar relationships in integrated reports but focussed only on the impression management hypothesis.

The purpose of the article is to show the regime of truth in the institutional commissions that have the objective of restoring history by establishing a democratic, equitable, comprehensive, inclusive and fair criterion against the attempts of re-victimization and suppression of memory that Western political and cultural traditions have installed through their mechanisms of power.

Based on the analysis of the cases of Inés Fernández Ortega and Valentina Rosendo Cantú, they establish the material conditions from which prejudices and hegemonic stereotypes are intertwined to reproduce serious violations of human rights in democratic political and epistemic frameworks. The colonial function of the truth commissions in Mexico is analyzed, which are presented as mechanisms for social development, political and colonial reproduction of liberal democracy.

The qualitative results allow considering the way in which the different truth commissions in Mexico have been strongly linked to epistemic mechanisms in which truth and justice favor the reproduction of established relationships based on race, social class and gender. Especially in the so-called democratic transition, violence, truth and justice come together to highlight power relations in situations that have been disavowed by the intelligentsia.

The limitations of the research are found in the historical configuration of the truth commissions in Mexico. The data, references and assessments are crossed by the initial function of the truth commissions and the establishment of apparatuses and mechanisms based on transitional justice. Based on this, it can be considered a methodological oversight to shift the analysis of truth commissions toward a critical assessment of the truth as a regime of government and hegemonic and colonization criteria from two very specific cases.

The originality of the work is found in the critical discernment of truth as a political category and the coloniality of power.

Over the past few years, several scholars have focused on innovation strategies with specific regard to family food firms. In line with this research stream, the purpose of this paper is to understand how family food firms with long-standing traditions can implement innovative productions while remaining anchored to the past.

By adopting a qualitative research methodology, mainly based on a multiple case study, this paper seeks to cover some unexplored areas regarding the opportunity of combining tradition and innovation to achieve success in the highly competitive international arena in which family food firms operate. The authors analyze the cases of “La Torrente,” “Cioccolatitaliani” and “La Fabbrica della Pasta di Gragnano.”

Successful family food firms leverage their deep-rooted knowledge of both family and local traditions to innovate. At same time, they establish continuous info exchange flows with all of the firm’s stakeholders by adopting an open innovation approach.

From a theoretical perspective, there is a need for an in-depth study of how an effective blend of tradition and innovation is formalized, above all, in family firms. As for the practical implications, all the three case studies represent a best practice, especially for family firms with a long-standing history and strong local connections.

The paper shows how important it is to keep traditional factors in food industry and offers hints and suggestions to decision makers of family firms on how to valorize, in terms of competitiveness, their traditional resources – almost bound to their territory with innovation tools and processes.

The paper is interesting because it offers an analysis of a specific group of firms – family firms – that characterize many industries in Italy and in Europe. Although often small, these firms can show dynamism and creativity. The paper offers hints on how to approach innovation in the sector while keeping the value of tradition.

The originality of the proposed conceptual model stems from the need to overcome the previous theoretical models, which deal separately with sources of past knowledge and sources of new and/or external knowledge.

Business process management (BPM) supports the creation and capture of firm value. In a dynamic context, the current approach to BPM appears to be limited and static in the face of the challenges posed by the firm's open innovation (OI) ecosystem. The main purpose of this paper is to shed light on the value co-creation through the integration of OI principles and mechanisms of value system.

To this aim, the paper suggested a conceptual integration of strategy and operations literature on OI and the firm's value creation system. This analysis adopted BPM lenses with specific attention to the alignment between value creation and value capture. Applying BPM lenses to the process of creating shared value sought the attainment of a comprehensive system of decisions articulated between strategy and operations.

The paper pinpoints key links between strategy models and operational planning, thus proposing a new framework that integrates the characteristics of value system and OI. The paper elaborates a new theoretical framework rooted in the extant literature conducted in BPM, business strategy and business model innovation (BMI) fields.

This paper aims to fill the gap in the literature in which strategy models are separately treated from the operational ones. This conceptual effort contributes to the extant literature by drawing upon a comprehensive frameworkand mapping the complex set of interactions between the firm's value chain and its innovation ecosystem.

The purpose of this paper is to propose and experiment a framework for analysing the tweets to find the basis of popularity of a person and extract the reasons supporting the popularity. Although the problem of analysing tweets to detect popular events and trends has recently attracted extensive research efforts, not much emphasis has been given to find out the reasons behind the popularity of a person based on tweets.

In this paper, the authors introduce a framework to find out the reasons behind the popularity of a person based on the analysis of events and the evaluation of a Web-based semantic set similarity measure applied to tweets. The methodology uses the semantic similarity measure to group similar tweets in events. Although the tweets cannot contain identical hashtags, they can refer to a unique topic with equivalent or related terminology. A special data structure maintains event information, related keywords and statistics to extract the reasons supporting popularity.

An implementation of the algorithms has been experimented on a data set of 218,490 tweets from five different countries for popularity detection and reasons extraction. The experimental results are quite encouraging and consistent in determining the reasons behind popularity. The use of Web-based semantic similarity measure is based on statistics extracted from search engines, it allows to dynamically adapt the similarity values to the variation on the correlation of words depending on current social trends.

To the best of the authors’ knowledge, the proposed method for finding the reason of popularity in short messages is original. The semantic set similarity presented in the paper is an original asymmetric variant of a similarity scheme developed in the context of semantic image recognition.

Voluntary non-financial reporting aims at fairly reporting a firm’s non-financial performance. In particular, integrated reporting (IR) displays in a single report the contribution of different forms of capital to the firm’s value creation. Drawing on both legitimacy and voluntary disclosure theory, the main purpose of this study is to examine the extent to which a company’s environmental, social, and governance (ESG) performance affects the content and semantic properties of intellectual capital disclosure (ICD) found in IRs.

To test theoretical hypotheses, content and tone analysis is used to assess the disclosure strategy associated with ICD, whereas a regression analysis tests the variation in semantic properties of ICD according to firms’ ESG performance. A total of 79 reports by European listed firms from 2011 to 2016 were downloaded via the Integrated Reporting Emerging Practice Examples Database and analyzed.

Results show that ESG performance contributing more to optimistic ICD tone is governance, although in mixed ways. Integrating vision and strategy positively contributes to ICD tone, whereas information on poor treatment of shareholders’ rights tends to be manipulated and associated with an optimistic tone of the ICD. Moreover, eco-efficient product innovation and healthy and safe job conditions play a positive role in enhancing optimistic ICD tone.

This chapter contributes to the current literature on voluntary disclosure by introducing new evidence on the disclosure strategy in IR. By analyzing the effect of the single dimensions of ESG performance on ICD tone, this study extends respectively ESG literature.

Several contradictions emerge in the ways in which Generation Z in Italy is, on the one hand, represented in public arenas and common sense and, on the other, when we look to the issues they face in confronting the socio-economic structure around them. This chapter specifically situates these emerging representations within the socio-economic scenario Generation Z lives in. We do this by interrogating statistical data – mainly ISTAT and Instituto Toniolo dataset. The overall picture sees Generation Z as not sharply different from the Millennials: it is a generation for which some structural constraints have been revealed already, but in respect to which they will face sharper conditions. Overall, we argue that statistical sources suggest that Generation Z is less worried about its future than it could be. The impact of the relative protective shell in which young people of this age find themselves has a role in this: one that is very much embedded in Italian culture and tradition. We conclude the chapter by conveying the idea that current Generation Z seems to be living in a soap bubble. By this we mean that the protection they enjoy and the somewhat positiveness with which they look at their future are due to disappear once they are constrained to deal with their responsibility outside of the family protection, in private life and in the labour market. Therefore the bubble that we see is specifically a soap bubble, given that it is likely to dissolve itself soon.

This study aims to investigate the quality of disclosure of a cutting-edge reporting tool – integrated reporting (<IR>) – in terms of its effectiveness to report on COVID-19 pandemic information, its ability to provide forward-looking information and risk impact implications, and its quality determinants in challenging times.

Thanks to a content analysis of 247 <IR> for FY20, an integrated reporting disclosure score was developed to assess the disclosure quality provided by the sampled companies. Three research questions were tested through logistic regressions.

Non-financial disclosure activities struggle to provide adequate information in terms of potential future scenarios, risk assessment and forward-looking analyses. However, companies incorporated in “Anglo-Saxon” territories drafted integrated reports of higher quality. More recently, incorporated companies have made a greater effort to measure and report COVID-19 pandemic impacts on environmental, social and governance and business activities, also increasing their risk assessment and mitigation efforts. Concerning the determinants of disclosure quality, leverage, corporate governance structures, country of incorporation and belonging to “high impact” industries all lead to a higher quality of <IR> disclosure.

Examining in detail corporate social responsibility activities and corporate governance integrity is pivotal to orienting strategy towards sustainable trajectories: to do so, corporate reporting and disclosure practices are essential tools. In this context, corporate governance systems that emphasize board diversity are proven, even in disruptive circumstances, to play a crucial role in providing corporate reports of higher quality. High disclosure quality that goes beyond mere financial results is considered to be necessary to remain competitive strategically, socially and environmentally.