EOA T - Risultati della prova scritta del 15 dicembre 2009

A causa dell'impossibilità di utilizzare ALMAESAMI per la pubblicazione dei risultati della prova scritta di EOA T del 15 12 2009, si rende disponibile la lista con indicazione del voto conseguito facendo riferimento, per ogni studente , alò suo numero di matricola

A Methodology for Measuring Intellectual Capital. A Structural Equations Modelling Approach

The past decade has been characterized by a process of growing dematerialization of the strategic resources possessed by firms. The relational capabilities of the firm, technology connected with the planning and management of firm processes, know-how, as well as the decisional autonomy and technical competencies of the employees all represent intangible assets that are determining in the value creation process of a firm. The chapter we propose describes the development and implementation of an IC measurement system within an Italian company that is leader in the agricultural food product sector. Since IC creation and development is primarily founded on the actions and capabilities of the employees, the individual employee has been used as the unit of analysis of this study. This element constitutes an innovative factor with respect to other studies which instead use MBA students or adopt the managers\u2019 perceptions as proxy of the company they work for

Circular economy in Italian SMEs: A multi-method study

Abstract Climate change, population growth, and current rate of consumption at global scale have prompted academic and business communities to challenge the current models of production towards more circular approaches. This study aims at understanding what actions small and medium-sized enterprises (SMEs) are taking to meet the challenges and opportunities of the circular economy (CE), analysing actions, barriers, enablers and the connection between CE, business strategy and performance. This research involved 254 Italian SMEs through a multi-method approach, including interviews, surveys, and focus groups. Twenty different CE practices related to waste management, packaging, supply chain and product/process design have been explored. The results show that several CE practices are simultaneously implemented by SMEs, thus supporting the notion that CE implies a systemic approach to company's value creation. In particular, waste management was widely applied (e.g. separated waste collection was carried out by 84% of the companies surveyed), while resource saving practices were implemented by only 14% of the sample. Higher costs are the main barrier to CE for early adopters (5.13 on a 7-point Likert-type scale). However, companies implementing CE practices perceive them as a business opportunity rather than a cost, thus showing that CE may represent a source of value creation for companies, particularly SMEs

Will the regime ever break? Assessing socio-political and economic pressures to climate action and European oil majors’ response (2005-2019)

The extensive use of fossil fuels in recent decades is a well-known cause of the climate crisis. Climate action inevitably requires the strategic reorientation of industries that are part of the fossil fuel regime. International oil companies are central to this regime and possess the incumbent’s characteristic power and influence to steer this process. However, European international oil companies continue to invest in fossil fuels, even as they acknowledge the climate crisis imperative. Socio-political and economic dynamics can either reinforce the oil regime or pressure firms to take climate action. We aim to comprehensively analyse the dynamics between external socio-political and economic actors’ pressures to climate action on the one side, and the industry response on the other, from 2005 to 2019, using Geels Triple Embeddedness Framework. Drawing on a wide range of qualitative and quantitative longitudinal data (e.g. regulations, oil and renewables market trends, companies’ investments in oil, renewables, and low-carbon technologies), we characterised the pressures and responses of the different analytical categories and established three phases. The results indicate that policy pressure on the oil regime in this period lacked constancy and comprehensiveness. The Kyoto Protocol ratification produced an initial momentum that prompted some companies to invest in alternative fuels and renewables, but efforts faded after 2010. Societal calls for a transition from fossil fuels and divestments from oil companies have risen since 2017. Recent socioeconomic pressures combined with policy pledges for net-zero emissions have prompted all companies to invest beyond fossil fuels. However, efforts are still marginal and additional advancements in climate policy are necessary to foster the renewables market and to promote the phase-out of oil

Indoor air quality monitoring and management in hospitality: an overarching framework

Purpose This study aims to provide a comprehensive framework for the study of indoor air quality (IAQ) in hospitality premises. The goal is to identify the drivers of air pollution, both at the exogenous and endogenous level, to generate insights for facility managers. Design/methodology/approach The complexity of hospitality premises requires an integrated approach to properly investigate IAQ. The authors develop an overarching framework encompassing a monitoring method, based on real-time sensors, a technological standard and a set of statistical analyses for the assessment of both IAQ performance and drivers, based on correlation analyses, analysis of variance and multivariate regressions. Findings The findings suggest that the main drivers of IAQ differ depending on the area monitored: areas in contact with the outdoors or with high ventilation rates, such as halls, are affected by outdoor air quality more than guestrooms or fitness areas, where human activities are the main sources of contamination. Research limitations/implications The results suggest that the integration of IAQ indicators into control dashboards would support management decisions, both in defining protocols to support resilience of the sector in a postpandemic world and in directing investments on the premises. This would also address guests’ pressing demands for a broader approach to cleanliness and safety and support their satisfaction and intention to return. Originality/value To the best of the authors’ knowledge, this is the first study developing a comprehensive framework to systematically address IAQ and its drivers, based on a standard and real-time monitoring. The framework has been applied across the longest period of monitoring for a hospitality premise thus far and over an entire hotel facility

The effects of performance measurement system uses on organizational ambidexterity and firm performance

Purpose This study aims to investigate how dynamic tensions between performance measurement system (PMS) uses enable organizations to achieve both exploitation and exploration and enhance firm performance. Design/methodology/approach The authors collected survey data on 153 Italian companies. Scales for each construct were validated through an exploratory factor analysis. Data on firm performance were cross-validated by using lagged accounting data. The authors tested our hypotheses using hierarchical ordinary least squares regressions, together with bootstrapping procedures for the test on mediation. Findings A diagnostic use of PMS has a positive association with both exploitation – e.g. reductions in total costs and lead times – and exploration, e.g. introduction of new products and extension of product ranges. The dynamic tension created by a joint diagnostic and interactive use has the strongest association with organizational ambidexterity, measured as the multiplicative interaction between exploration and exploitation. Practical implications If an organization or business unit is mainly pursuing exploitative goals, a mainly diagnostic use of PMS would be most suitable. If goals are both exploitative and explorative, a mix of diagnostic and interactive uses would be most effective. Originality/value This research helps reconcile conflicting views in the literature. The diagnostic use of PMS, far from acting as a “negative force,” appears to be necessary to guide opportunity search and to establish an appropriate scope for exploration-related activities. The authors’ focus on the uses of PMSs shows that ambidexterity is achieved through managerial capability, rather than just through the introduction of systems and structures

Industrial carbon emission intensity: a comprehensive dataset of European regions.

The dataset has been developed within the framework of the EU EIT-Climate Kic Flagship Project “Re-Industrialise” and it includes data of Carbon Emission Intensity (CEI) from industrial sources for the European Regions. CEI is considered as a proxy for analysing the Industrial Sustainability Transition pathways and is calculated as the ratio between CO2 equivalent emissions (CO2e) and Gross Domestic Product (GDP) of the industrial sector over a nine-year timespan, i.e. from 2008 to 2016. CO2e data at plant level have been retrieved from EU Emission Trading System (EU ETS) register and aggregated at different geographical scales, corresponding to the nested structure of NUTS (Nomenclature of Territorial Units for Statistics), proposed by EUROSTAT. Industrial GDP data have been selected from EUROSTAT database to match the industrial sectors covered by EU ETS

Multilevel-growth modeling for the study of sustainability transitions.

Sustainability Transitions (ST) is a complex phenomenon, encompassing environmental, societal and economic aspects. Its study requires a proper investigation, with the identification of a robust indicator and the definition of a suitable method of analysis. To identify the most informative geographical boundaries for analysing ST pathways, we consider the Carbon Emission Intensity (CEI) and estimate a four-level growth model to study its pattern over time for all the EU regions. We apply this model to a novel longitudinal dataset that covers CEI data of European regions at four different geographical scales (state, areas, regions, and provinces) over a nine-year timespan. This approach aims at supporting the decision-makers in developing more effective sustainability transitions policies across Europe, especially focusing on regions and overcoming the well-known “one-size fits all” approach. • The unconditional growth model has been applied to a multi-level structure considering four levels, defined by three geographical scales and time. • The ideal structure of the model would have required five levels, but the sample size of the dataset made the application computationally unfeasible; • The application of the model allowed to identify patterns of stability and change over time of the variable amongst different geographical units

An exploration of content and drivers of online sustainability disclosure: a study of Italian organisations

Organisations have been disclosing environmental and social information through different tools, including their websites. However, the type of environmental and social information that organisations disclose online, and what are the characteristics of those organisations is still not fully understood. This research aims to (a) identify which environmental and social information organisations disclose online; and (ii) explore drivers of the specific information disclosed. We collected data on sustainability disclosures from 2008 Italian organisations. Results show that overall the amount of environmental and social information disclosed online is low. However, organisational characteristics explain different contents of disclosure. Bigger organisations (in terms of revenues and number of employees), and with environmental and social certifications in place tend to disclose more environmental and social information. Also, consumer goods’ organisations disclose mostly information related to the supply chain; whilst resource-intensive industries disclose mostly information on corporate social responsibility. This research shows that overall there is still a reserved attitude towards disclosing environmental and social information in Italian organisations, providing little information to stakeholders about environmental and social policies, strategies and practices. This study provides researchers and practitioners information on the content of sustainability information disclosed and possible drivers for their disclosure; this supports their understanding of the conditions where voluntary sustainability disclosure is more expected