Francesco Rosati

TL;DR: In this article, the authors investigated the country-level institutional factors related to the decision to address the sustainable development goals in sustainability reports and found that organizations reporting on the Sustainable Development Goals are more likely to be located in countries with higher levels of climate change vulnerability, national corporate social responsibility, company spending on tertiary education, indulgence and individualism, and lower levels of market coordination, employment protection, power distance and long-term orientation.

TL;DR: In this paper, the authors investigated the relationship between early adoption of SDG reporting and a series of organizational factors by combining data from two databases, provided by the Global Reporting Initiative and Orbis, to identify the organizations that addressed the SDGs in their sustainability reports and their respective structural characteristics.

TL;DR: In this paper, the authors investigate the effects related to the transposition of Directive 2014/95/EU by analyzing firm-level, governance-level and report-level determinants of business reporting on the sustainable development goals (SDGs).

TL;DR: In this paper, a two-dimensional CSR model is proposed to support managers in their pursuing for long-term competitiveness, turning CSR-driven opportunities in business advantages, which is based on two dimensions: the CSR development dimension allows decision makers to position companies with respect to the stage of their CSR cultural evolution, whereas, CSR commitment dimension assesses companies' degree of commitment based on their economic, legal, ethical, and philanthropic CSR performance.

TL;DR: In this paper, the distortion introduced to bibliometric ranking lists for scientific productivity when the number of co-authors or their position in the list is ignored was measured. And the outcomes of the study lead to a recommendation against using indicators or evaluation methods that ignore the different authors' contributions to the research results.