Filippo Vitolla
Biographic Data
| ID | 4453748 |
|---|---|
| NAME | Filippo Vitolla |
| GIVEN NAMES | Filippo |
| FAMILY NAME | Vitolla |
| SIGNATURE | VITOLLA F |
| AFFILIATIONS | Libera Università Maria SS. Assunta |
| ORCID | 0000-0001-9887-4897 |
| VERIFIED | Yes |
| TOTAL WORKS | 19 |
| TOTAL CITATIONS | 12 |
| AUTHOR COUNT | 19 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 2 |
Anchoring Circularity: Governing Board Features and Circular Economy Disclosure Across European Union Ports
Ports play a pivotal role in global trade and regional development, but their activities also generate significant environmental pressures. In response, European Union (EU) ports are increasingly engaging with the circular economy ( CE ), adopting practices aimed at enhancing resource efficiency, reducing waste, and fostering sustainable growth. However, the effectiveness of this transition depends not only on the implementation of circular initi…
CEO Power and Circular Economy Disclosure: The Moderating Role of Institutional Forces
This study investigates the impact of CEO power on circular economy disclosure (CED), highlighting the moderating role of institutional pressures on CEO discretion. The analysis draws on a sample of 8354 multinational companies from the Refinitiv database, covering the period 2013–2022. The sample includes companies from 74 countries and 11 economic sectors. By developing a novel indicator to measure CED, the research shows that CEO power negativ…
Transparent circularity in the public sector: Discovering the determinants of circular economy disclosure in Italian local governments
Driving Digital Transformation: Investigating the Key Determinants of Smart Technology Adoption in Italian Municipalities
In recent years, municipalities have increasingly played a key role in achieving the United Nations Sustainable Development Goals (SDGs), with digital transformation serving as a critical tool in this process. This study examines the digitalization levels of Italian municipalities, focusing on the determinants influencing their adoption of digital technologies. To measure digitalization, a comprehensive questionnaire was administered to Italian m…
Digital transformation and corporate accountability: Biodiversity disclosure via social media in the food sector
Purpose The digital transformation has profoundly reshaped corporate disclosure practices, offering new opportunities for real-time, interactive, and stakeholder-oriented communication. Within this context, this study adopts legitimacy theory to examine how extensively food companies disclose biodiversity-related information on social media – specifically on X – and investigates how firm-level financial characteristics influence this disclosure. …
From Commitment to Transparency: What Drives SDG Disclosure in Asian Universities
Sustainable development has become a global priority, with the 2030 Agenda emphasizing the need for collaborative efforts across multiple sectors. Universities, as key institutions in knowledge creation and societal transformation, play a pivotal role in advancing the Sustainable Development Goals (SDGs) through education, research, and institutional engagement. However, beyond contributing to sustainability efforts, universities must also ensure…
Governing for the Goals: How Governance Quality Shapes the Achievement of the Sustainable Development Goals
Achieving the Sustainable Development Goals (SDGs) by 2030 remains a major global challenge, as progress continues to vary significantly across countries. While governance is widely recognized as a key enabler of sustainable development, few studies have systematically explored how its various dimensions affect SDG performance at the national level. This study addresses this gap by analyzing a balanced panel of 145 countries over the period 2016–…
Closing the loop on forecasts: Circular economy disclosure via social media platforms and analyst forecast quality
Exploring the antecedents of local governments' sustainability disclosure: The role of the mayor
This work aims to enhance the understanding of Local Governments (LGs)’ sustainability disclosure (SD) practices through their official websites. The ultimate goal of this study is to assess the extent to which certain mayor's personal traits are likely to influence the level of online sustainability information provided by LGs. To this end, a manual content analysis was performed on the official websites of the Italian LGs with more than 40,000 …
Analyzing the factors affecting university contributions to achieving the sustainable development goals in European Union countries
The Sustainable Development Goals (SDGs) represent a set of ambitious and interconnected goals adopted by the United Nations to address the most urgent global challenges. Among various institutions, universities play a vital role in advancing the SDGs, serving as significant catalysts for progress. The challenges associated with universities' engagement in accomplishing the SDGs have captured the attention of scholars. Nevertheless, an area that …
Toward sustainable cities: Assessing drivers of SDG performance in Italian municipalities
In the context of the 2030 Agenda for Sustainable Development, municipalities are increasingly recognized as pivotal actors in advancing the Sustainable Development Goals (SDGs). Their significant contributions have also garnered attention in academic literature. However, only a limited number of studies have investigated the integration of the SDGs into the visions and strategies of municipalities, as well as the factors driving their efforts to…
The use of social media in Italian local governments: The effect of the mayor's characteristics
Does the digitalization of municipalities affect the efficiency of universities? An Italian case study using DEA and Malmquist index approaches
Universities are a vital part of society, with both internal and external dimensions. The internal dimension involves crucial aspects, such as research activities, while the external dimension concerns the university's environment. The adoption and implementation of smart technologies have significantly improved the performance of various institutions, particularly universities. Consequently, the two dimensions intersect, allowing technological a…
Efficiency in environmental spending for sustainable development in Spanish cities
Urban environments are key to mitigating the effects of climate change, contributing to sustainability and improving people's lives. A significant part of the commitment to sustainable development is made by assuming the vital role played by local governments as the administrations closest to citizens and responsible for providing most of the essential services for the community. Therefore, knowing local governments’ levels of spending efficiency…
Are vegans generous? An exploration of the success factors of vegan crowdfunding projects
Purpose Crowdfunding is a relatively new alternative method of raising capital for new ventures. In recent years, crowdfunding has also gained prominence within the food industry. On the basis of signaling theory, this study aims to analyze the success factors of vegan crowdfunding campaigns, which remains unexplored in academia. Design/methodology/approach This study employs a logistic regression analysis on a sample of 200 vegan crowdfunding ca…
Risk disclosure in sustainability reports: Empirical evidence from the energy sector
The role of communication in restaurant crowdfunding success
Purpose In recent years, crowdfunding is assuming an increasingly central role in the development of business projects as an alternative financing tool to traditional sources. This study analyses the role of communication in the success of crowdfunding campaigns in the restaurant sector in the European context. Design/methodology/approach This study conducts a regression analysis on a sample of 442 European restaurant crowdfunding projects launch…
Unveiling the link between performance and Intellectual Capital disclosure in the context of Italian Public universities
This work aims to explore the relationship between academic performance and voluntary Intellectual Capital (IC) disclosure in the context of Italian Public Universities. This study applies a content analysis to investigate the extent of voluntary Intellectual Capital disclosure (ICD) provided through performance reports by a sample of 59 Italian public universities. Four multivariate regression models are estimated to examine the associations bet…
Non-financial information and cost of equity capital: An empirical analysis in the food and beverage industry
Purpose This study examines the effect that environmental, social and governance (ESG) disclosure generates on the cost of equity capital in the food and beverage (F&B) sector. Design/methodology/approach This study analyses a sample of 171 international listed firms pertaining to the F&B sector and headquartered in North America, Western Europe and Asia Pacific (developed), forming an unbalanced panel of 1,316 observations, spanning the period 2…
Toward sustainable cities: Assessing drivers of SDG performance in Italian municipalities
In the context of the 2030 Agenda for Sustainable Development, municipalities are increasingly recognized as pivotal actors in advancing the Sustainable Development Goals (SDGs). Their significant contributions have also garnered attention in academic literature. However, only a limited number of studies have investigated the integration of the SDGs into the visions and strategies of municipalities, as well as the factors driving their efforts to…
Analyzing the factors affecting university contributions to achieving the sustainable development goals in European Union countries
The Sustainable Development Goals (SDGs) represent a set of ambitious and interconnected goals adopted by the United Nations to address the most urgent global challenges. Among various institutions, universities play a vital role in advancing the SDGs, serving as significant catalysts for progress. The challenges associated with universities' engagement in accomplishing the SDGs have captured the attention of scholars. Nevertheless, an area that …
Governing for the Goals: How Governance Quality Shapes the Achievement of the Sustainable Development Goals
Achieving the Sustainable Development Goals (SDGs) by 2030 remains a major global challenge, as progress continues to vary significantly across countries. While governance is widely recognized as a key enabler of sustainable development, few studies have systematically explored how its various dimensions affect SDG performance at the national level. This study addresses this gap by analyzing a balanced panel of 145 countries over the period 2016–…
Exploring the antecedents of local governments' sustainability disclosure: The role of the mayor
This work aims to enhance the understanding of Local Governments (LGs)’ sustainability disclosure (SD) practices through their official websites. The ultimate goal of this study is to assess the extent to which certain mayor's personal traits are likely to influence the level of online sustainability information provided by LGs. To this end, a manual content analysis was performed on the official websites of the Italian LGs with more than 40,000 …
Non-financial information and cost of equity capital: An empirical analysis in the food and beverage industry
Purpose This study examines the effect that environmental, social and governance (ESG) disclosure generates on the cost of equity capital in the food and beverage (F&B) sector. Design/methodology/approach This study analyses a sample of 171 international listed firms pertaining to the F&B sector and headquartered in North America, Western Europe and Asia Pacific (developed), forming an unbalanced panel of 1,316 observations, spanning the period 2…
Unveiling the link between performance and Intellectual Capital disclosure in the context of Italian Public universities
This work aims to explore the relationship between academic performance and voluntary Intellectual Capital (IC) disclosure in the context of Italian Public Universities. This study applies a content analysis to investigate the extent of voluntary Intellectual Capital disclosure (ICD) provided through performance reports by a sample of 59 Italian public universities. Four multivariate regression models are estimated to examine the associations bet…
The role of communication in restaurant crowdfunding success
Purpose In recent years, crowdfunding is assuming an increasingly central role in the development of business projects as an alternative financing tool to traditional sources. This study analyses the role of communication in the success of crowdfunding campaigns in the restaurant sector in the European context. Design/methodology/approach This study conducts a regression analysis on a sample of 442 European restaurant crowdfunding projects launch…
Efficiency in environmental spending for sustainable development in Spanish cities
Urban environments are key to mitigating the effects of climate change, contributing to sustainability and improving people's lives. A significant part of the commitment to sustainable development is made by assuming the vital role played by local governments as the administrations closest to citizens and responsible for providing most of the essential services for the community. Therefore, knowing local governments’ levels of spending efficiency…
Are vegans generous? An exploration of the success factors of vegan crowdfunding projects
Purpose Crowdfunding is a relatively new alternative method of raising capital for new ventures. In recent years, crowdfunding has also gained prominence within the food industry. On the basis of signaling theory, this study aims to analyze the success factors of vegan crowdfunding campaigns, which remains unexplored in academia. Design/methodology/approach This study employs a logistic regression analysis on a sample of 200 vegan crowdfunding ca…
Risk disclosure in sustainability reports: Empirical evidence from the energy sector
Exploring the antecedents of local governments' sustainability disclosure: The role of the mayor
This work aims to enhance the understanding of Local Governments (LGs)’ sustainability disclosure (SD) practices through their official websites. The ultimate goal of this study is to assess the extent to which certain mayor's personal traits are likely to influence the level of online sustainability information provided by LGs. To this end, a manual content analysis was performed on the official websites of the Italian LGs with more than 40,000 …
Analyzing the factors affecting university contributions to achieving the sustainable development goals in European Union countries
The Sustainable Development Goals (SDGs) represent a set of ambitious and interconnected goals adopted by the United Nations to address the most urgent global challenges. Among various institutions, universities play a vital role in advancing the SDGs, serving as significant catalysts for progress. The challenges associated with universities' engagement in accomplishing the SDGs have captured the attention of scholars. Nevertheless, an area that …
Toward sustainable cities: Assessing drivers of SDG performance in Italian municipalities
In the context of the 2030 Agenda for Sustainable Development, municipalities are increasingly recognized as pivotal actors in advancing the Sustainable Development Goals (SDGs). Their significant contributions have also garnered attention in academic literature. However, only a limited number of studies have investigated the integration of the SDGs into the visions and strategies of municipalities, as well as the factors driving their efforts to…
The use of social media in Italian local governments: The effect of the mayor's characteristics
Does the digitalization of municipalities affect the efficiency of universities? An Italian case study using DEA and Malmquist index approaches
Universities are a vital part of society, with both internal and external dimensions. The internal dimension involves crucial aspects, such as research activities, while the external dimension concerns the university's environment. The adoption and implementation of smart technologies have significantly improved the performance of various institutions, particularly universities. Consequently, the two dimensions intersect, allowing technological a…
Driving Digital Transformation: Investigating the Key Determinants of Smart Technology Adoption in Italian Municipalities
In recent years, municipalities have increasingly played a key role in achieving the United Nations Sustainable Development Goals (SDGs), with digital transformation serving as a critical tool in this process. This study examines the digitalization levels of Italian municipalities, focusing on the determinants influencing their adoption of digital technologies. To measure digitalization, a comprehensive questionnaire was administered to Italian m…
Digital transformation and corporate accountability: Biodiversity disclosure via social media in the food sector
Purpose The digital transformation has profoundly reshaped corporate disclosure practices, offering new opportunities for real-time, interactive, and stakeholder-oriented communication. Within this context, this study adopts legitimacy theory to examine how extensively food companies disclose biodiversity-related information on social media – specifically on X – and investigates how firm-level financial characteristics influence this disclosure. …
From Commitment to Transparency: What Drives SDG Disclosure in Asian Universities
Sustainable development has become a global priority, with the 2030 Agenda emphasizing the need for collaborative efforts across multiple sectors. Universities, as key institutions in knowledge creation and societal transformation, play a pivotal role in advancing the Sustainable Development Goals (SDGs) through education, research, and institutional engagement. However, beyond contributing to sustainability efforts, universities must also ensure…
Governing for the Goals: How Governance Quality Shapes the Achievement of the Sustainable Development Goals
Achieving the Sustainable Development Goals (SDGs) by 2030 remains a major global challenge, as progress continues to vary significantly across countries. While governance is widely recognized as a key enabler of sustainable development, few studies have systematically explored how its various dimensions affect SDG performance at the national level. This study addresses this gap by analyzing a balanced panel of 145 countries over the period 2016–…
Closing the loop on forecasts: Circular economy disclosure via social media platforms and analyst forecast quality
Anchoring Circularity: Governing Board Features and Circular Economy Disclosure Across European Union Ports
Ports play a pivotal role in global trade and regional development, but their activities also generate significant environmental pressures. In response, European Union (EU) ports are increasingly engaging with the circular economy ( CE ), adopting practices aimed at enhancing resource efficiency, reducing waste, and fostering sustainable growth. However, the effectiveness of this transition depends not only on the implementation of circular initi…
CEO Power and Circular Economy Disclosure: The Moderating Role of Institutional Forces
This study investigates the impact of CEO power on circular economy disclosure (CED), highlighting the moderating role of institutional pressures on CEO discretion. The analysis draws on a sample of 8354 multinational companies from the Refinitiv database, covering the period 2013–2022. The sample includes companies from 74 countries and 11 economic sectors. By developing a novel indicator to measure CED, the research shows that CEO power negativ…
Transparent circularity in the public sector: Discovering the determinants of circular economy disclosure in Italian local governments
Business (12 works) · Corporate Social Responsibility Reporting (9 works) · Political science (8 works) · Economics (6 works) · Environmental Sustainability in Business (6 works) · Sustainability (5 works) · Computer Science (4 works) · Geography (4 works) · Public relations (4 works) · Sociology (4 works)