The Open Access Model, Trends and Opportunities in Accounting Research

Copyright © 2014 Simone Domenico Scagnelli. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. In accordance of the Creative Commons Attribution License all Copyrights © 2014 are reserved for SCIRP and the owner of the intellectual property Simone Domenico Scagnelli. All Copyright © 2014 are guarded by law and by SCIRP as a guardian. Dear Editor Nowadays academic scholars are increasingly facing the need of appropriate devices to disseminate know-ledge and build up reputation; the “publish or perish” imperative stands out as a crucial warning in academia. Indeed, scientific publishing is a relevant device for va-lidating and circulating new knowledge, as well as a means for rewarding researchers who can easily convert publications into salary, career promotions, new oppor-tunities and research funding [1]. However, while the current economic downturn is affecting global businesse

Sustainability and risk disclosure: An exploratory study on sustainability reports

Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB), and the framework of the International Integrated Reporting Council (IIRC) stress the importance of extending the disclosure of ethical, social, and environmental risks within financial and social-environmental reporting. Institutional pressure has notably increased among organizations, in setting up risk management tools to understand sustainability risks within managerial and reporting practices. Given such institutional pressure, the corporate reaction in providing additional sustainability risk disclosure calls for attention and scrutiny. Therefore, this study aims at addressing such issues from an exploratory perspective. We based our analysis on a sample of large Italian organizations that issued sustainability disclosure in accordance with the Global Reporting Initiative (GRI), G4 guidelines, and we tested the relationship between their level of risk disclosure and other relevant variables. Consistently with the literature, we found that “experienced” sustainable reporters provide a significant volume of disclosure, and that disclosure quality on risk is positively influenced by their international presence and reporting experience. However, when accounting for specific risk-related areas of disclosure, only a few of them seem to adopt a managerial perspective linking strategy, risk metrics, and disclosure

The imbalance of food and biofuel markets amid Ukraine-Russia crisis: A systems thinking perspective

The Ukraine war has immensely affected both food and energy systems due to the significant role of Russia in supplying natural gas and fertilizers globally and the extensive contribution of both Russia and Ukraine in exporting grains and oilseeds to the international markets. Hence, the Ukraine-Russia conflict has resulted in a shortage of crops and grains in the food market, especially in Europe, causing speculations if these resources should still be used for biofuel production (1st Generation). However, the International Energy Agency has warned that lowering biofuel mandates could result in rising petroleum demand and supply concerns. In light of these unfolding events, a systems thinking approach is required to monitor and analyze the implications of this crisis for food and biofuel markets as a whole to alleviate the concerns faced and plan sustainably. In this vein, based on the trade-offs between food system elements and the biofuel supply chain, as well as the potential effects of the war on the food and energy systems worldwide, a causal loop diagram is developed in the present work. According to the insights provided, the key to preventing food insecurity and keeping biofuel mandates on an increasing trend simultaneously amid the Ukraine war is to switch from the 1st Generation biofuels to higher generations. This transition would reduce not only the pressure on the food market to move toward zero hunger (SDG 2) but also pave the way to move towards a circular economy and clean and affordable energy (SDG 7) during the post-war er