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Human capital (HC) represents a particularly important element capable of guiding the firms’ value creation process in the new economy. The purpose of this study is to analyze the level of HC information contained within integrated reports and to identify the variables that influence the HC disclosure policies of companies.

Research hypotheses, developed on the basis of agency theory, were tested using a regression model on a sample of 137 worldwide companies. A HC disclosure index was designed to examine the level of HC disclosure and a content analysis was used to investigate the integrated reports.

Results showed a positive and significant impact of firm size, board size, board independence and board diversity on the level of HC information disclosed by companies within their integrated reports. On the contrary, they demonstrated a not significant effect of firm profitability.

Results have important implications for corporate executives, high-level corporate governance, policymakers and investors. They point out additional further motivations for creating larger boards and including non-executive members and women on the board. In addition, investors could use the HC disclosure index to evaluate companies’ HC disclosure policies in their investment decisions.

This study extends the agency theory application scope and extends the analysis of HC disclosure to other corporate documents, namely, integrated reports. Besides, it increases knowledge about the factors capable of influencing HC disclosure, identifying a series of elements capable of directly affecting the level of information that companies disclose.

The aim of this paper is to understand how resilience builds to achieve a management model for sustainable resilience, as advocated by sustainable development goals (SDGs), in distressed communities. The topic is addressed with the case of Macerata, an Italian city located at the epicentre of the devastating earthquake in 1997 and later, in a short time interval between August 2016 and January 2017. Necessary knowledge on modes and places of engagement and collaboration is delivered in the attempt to demonstrate that social and cultural factors have stronger impacts on devastated communities as they contribute to resilience for future incidents.

The paper uses a quantitative econometric approach. It unfolds in two steps. The first uses the estimation method through factor analysis of an index of resilience, a latent variable, and reveals that it comes from social, cultural, political and economic latent factors. The second uses a reduced equation model that elaborates and integrates two models: the one estimating the relationship between the level of development and the impacts due to natural disasters and the other containing the index of resilience, but only its most relevant ones. A rotated component matrix, which is the elaboration of the model, will be created.

Although measuring resilience, in practice, is hampered by both conceptual and methodological challenges, including finding reliable and meaningful data, the attempt to measure resilience in this research has helped in testifying two important research hypotheses. According to H1, resilience is a fundamental variable to ensure faster economic recovery and has a negative impact on the dependent variable (deaths); hence, it is considered statistically significant. According to H2, social resilience develops and increases at the event’s recurrence and leverages on the adaptive, self-organising community capacities in recovering from traumatic circumstances and episodes of distress.

The limitation of this paper is that the comparison between the two earthquakes is biased by the interviewees’ misleading responses on the provided questionnaires due to lack of memory about the 1997 shock and a more higher perception of the latest quakes that occurred recently in 2016 and 2017. There is a strong awareness of the fact that future research will improve the analysis suggested in this paper by attempting a quantification of the perception about the difference between the two occurred earthquakes by replacing the dummy variable (β₆ improvement) with a cluster analysis.

The paper fills the gap in the empirical literature on risk management and organisational resilience. This research represents a guide to support and accelerate building resilience by people engagement and empowerment, enthusiasm and commitment in a way that conventional politics is failing to do. In particular, it aims to support public organisations and policymakers at the front by providing them with reliable information on the factors and concerns that need to be considered to increase community’s level of resilience, coherently with their endogenous characteristics, to ensure a steady, stable and sustainable recovery from the crisis.

This research teaches that resilience depends on the existence of minimum preconditions for building resilience – political and economic opportunities, as well as cultural and social factors – as the measurement of tangible factors such as assets and financial capital may not capture everything that influences resilience. However, although it is common sense that disaster recovery processes are significantly hard to bear, it is important to acknowledge that they can offer a series of unique and valuable opportunities to improve on the status quo. Capitalizing on these opportunities means to well-equip communities to advance long-term health, resilience and sustainability and prepare them for future challenges.

This paper contributes to the discussion over the development of sustainable cities and communities by providing a resilience measurement framework in terms of indicators and dimensions of resilience. It emphasises on the endogenous adaptation capacity of territories partially analysed in the empirical literature with regard to resilience. The originality relates to the suggested model being a tool for social and territorial analysis, useful for ensuring a summary and comprehensive assessment of socioeconomic resilience; comparing different timelines (the first earthquake occurred in 1997 and the other two, occurring in a short time interval from one another, in August 2016 and January 2017).

This study aims to add empirical evidence to the intellectual capital (IC) literature by enhancing understanding of voluntary online IC disclosure (ICD) practices in knowledge-based institutions such as universities from an international standpoint. The ultimate purpose of this study is to examine how different variables related to size, internet visibility and certain corporate governance attributes (i.e. board size and board gender diversity) affect the extent to which universities from different world’s countries convey ICD through websites.

This study investigates a sample of 100 international universities selected according to the QS World University Rankings 2020 to examine the level of ICD provided through their official websites. It uses a content analysis to measure the actual amount of IC information disclosed by these universities and a regression model to test the impact of the explanatory variables.

Empirical results demonstrate a negative impact of the board size and a positive effect of board gender diversity and internet visibility on the level of IC information disclosed by international universities on their website. They also demonstrate a non-significant effect of university size.

This study contributes to enriching the academic literature in different ways. In the first place, it extends the field of application of the stakeholder theory. In the second place, this study sheds light on the actual ICD level of international universities. In the third place, it examines the ICD through a channel – websites – which are still little explored by the academic literature. Finally, this study increases knowledge about the factors that can influence the ICD disclosure of international universities.

This study, based on stakeholder theory, aims to analyse the factors that can affect the level of visual disclosure in the context of integrated reporting (IR), which represents the last frontier of corporate disclosure.

This study develops an innovative measure to measure the level of visual disclosure of integrated reports that takes into account the use and degree of integration of images and graphs. Furthermore, to test the hypotheses, this study uses a regression model on a sample of 134 international companies that published an integrated report in 2018.

The results show that firm size, firm profitability and industry environmental sensitivity positively affect the level of visual disclosure of the integrated reports.

To our knowledge, this is the first study that examines visual disclosure in the IR context. It also extends the field of application of the stakeholder theory, still little used to explain visual disclosure strategies, and increases knowledge on the determinants of IR.

This study aims to analyse the level of digitalization in the cultural industry. More in detail, it aims to examine the determinants and effects of the digitalization level of museum organizations and the role played by the COVID-19 pandemic in the adoption of digital technologies.

In order to answer the research questions, this study uses the multiple case study methodology. In particular, three different museum organizations operating in the Apulian context were examined.

The findings show that the adoption of digital technologies derives from the desire to attract more visitors, reduce costs, improve the visitor experience and adapt to competitors. On the contrary, they show that the lack of funding represents a drag on the adoption of digital tools. In relation to the effects, the findings show financial advantages connected to an increase in revenues and a reduction in costs and non-financial benefits connected to an improvement of the intangibles. Finally, the results show that the COVID-19 pandemic has accelerated the adoption of digital technologies.

This work enriches the current literature through the analysis of the drivers and effects of digitalization in the museum industry and through the focus on COVID-19. Furthermore, to the authors’ knowledge, this is the first study that examines the level of digitalization of museum organizations in the Apulian context.

Social media are emerging as the ideal channel for building one-to-many communication and disseminating intellectual capital (IC) information. Their rise is bringing out new research challenges to investigate the implications of their use. However, there needs to be more research contributions relating to the financial benefits of using social media for IC disclosure (ICD). This study aims to bridge this gap by analyzing, under the lens of signaling theory, the effect of ICD through Twitter on firm value.

This study is based on a content analysis of tweets disseminated by 262 companies aimed at examining the amount of IC information disclosed and on a regression analysis aimed at analyzing the impact of this type of information on firm value.

Empirical results show that a large ICD via Twitter favors an increase in firm value. They also demonstrate that disclosing information relating to the three IC dimensions positively affects the firm value. These findings suggest that actively and comprehensively communicating IC information via Twitter can help improve the perception and evaluation of the company by investors and other stakeholders.

This study offers empirical evidence about the financial benefits associated with using social media as disclosure tools by companies. It also enriches the literature on the relationship between ICD and firm value and consolidates the goodness of the signaling theory as an ideal theoretical perspective to frame the relationship between IC information and firm value.

This study offers important managerial implications for firms and investors. In light of the significant financial benefits, firms should use social media to disclose IC information and should seek to increase their visibility on such platforms to convey the information to a greater number of users. Investors should also heed social media when gathering IC information, combining the analysis of these platforms with that of traditional corporate documents.

This study enriches the limited literature on ICD via social media and extends knowledge about the relationship between IC information and firm value. In this regard, the originality also lies in the individual analysis of the impact of the three IC dimensions on firm value.

The objective of this work is to identify the strategies of digitalization embraced by the European Capitals of Culture 2020 (ECoC) in replying to the limitations due to COVID-19 emergence and to understand how DT have impacted in terms of resilience and innovation. This study aims to provide a contribution at the understanding of the effects and benefits of the digitalization in supporting the reorganization of the cultural projects of ECoC 2020 in replying to the COVID-19.

This paper is based on an exploratory multiple case study methodology. As a suitable investigative tool for the analysis of a contemporary phenomenon in their natural settings, case study methodology allows to integrate evidences resulting from multiple sources (Yin, 2006, 2008; Eisenhardt, 1989). Data collection, monitoring and analysis rely on the combination of Web-based desk analysis and social big data analytics. The integration of such sources has been addressed towards the investigation of the strategies of digitalization undertaken by the two ECoC cities, Galway in Ireland and Rijeka in Croatia, respectively.

Evidences in terms re-organization of the cultural projects, digitalization of the tourist experiences, commitment of local communities and visitors have been derived from the study while the cross comparison of the two cases has allowed to identify common and specific patterns.

The paper presents some limitations. Firstly, the methodological approach as well as the nature of data collected suggest the need of future investigation with the inclusion of a larger sample of ECoCs and the inclusions of quantitative date related to trends of online cultural experiences and travel data. Secondly, the theoretical perspective of digitalization used in this study can be accompanied by other perspectives such as innovation and resilience capabilities of an ECoC.

This study contributes to the academic literature by providing a better understanding of the level of resilience generated vis-à-vis the COVID-19 pandemic and the role of DT in promoting participation in culture and implementing cultural initiatives of ECoCs. However, despite the relevance of the topic, the attention from the academic literature on the topic of digitalization in cultural and creative industries is still limited. Moreover, even more limited is the knowledge about the effects of DT and if their opportunities are actually transformed in positive outcomes.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

The cultural industry is behind the curve on the adoption of digital technology. Yet COVID-19 has highlighted yet again the need for faster progress to be made, if the money can be found to pay for it.

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.