Sinergie Italian Journal of Management
https://ojs.sijm.it/index.php/sinergie
<div class="column column-left"> <p><em><strong>Sinergie Italian Journal of Management</strong></em> is a peer-reviewed academic publication focusing on the main trends in management studies. <br /><span id="journalStartDate"><span id="seriesIssn">ISSN: 0393-5108</span></span> <br /><span id="journalStartDate"><span id="seriesIssn">Quarterly journal printed from: 1983 </span></span><br /><span id="journalStartDate"><span id="seriesIssn">Online from: 2001</span></span> <br />Subject Area: Business management<br />Founding editor: Giovanni Panati</p> <p>P<span id="journalStartDate"><span id="seriesIssn">reviously published as "Sinergie rivista di studi e ricerche"<em>, </em></span></span><em>Sinergie Italian Journal of Management</em> is ranked by AIDEA list (rank A) and ANVUR GEV13’s list. <br /><strong>Acception of <em>Sinergie Italian Journal of Management</em> for inclusion in SCOPUS, Elsevier (14 june 2021)</strong></p> <p>The Journal is published by the <em><strong><a href="https://www.sijm.it/fondazione-cueim/" target="_blank" rel="noopener">CUEIM Foundation</a></strong></em> that is at the service of the creation and dissemination of managerial culture.<br />CUEIM Foundation is a non-profit organization aimed at promoting scientific research in the management field. Since 2017, CUEIM Foundation organizes in collaboration with <em><strong>SIMA</strong> </em>(Società Italiana di Management) the annual conference. Also, CUEIM Foundation publishes further <a href="https://www.sijm.it/?page_id=1697&preview=true" target="_blank" rel="noopener">editorial lines</a>.</p> <p><em><strong>Sinergie Italian Journal of Management is the official journal of Italian Society of Management (<a href="https://www.societamanagement.it/" target="_blank" rel="noopener">SIMA</a>)</strong>. The journal opens the Italian management scholars perspective to the international scientific debate.</em></p> </div>CUEIM Foundationen-USSinergie Italian Journal of Management0393-5108Table of contents and editorial pages
https://ojs.sijm.it/index.php/sinergie/article/view/2191
<p>Table of contents and editorial pages</p>sinergie
Copyright (c) 2026 Cueim Fondation
2026-08-312026-08-3144219In pursuit of Sustainable Corporate Governance: mechanisms and practices for a sustainable development
https://ojs.sijm.it/index.php/sinergie/article/view/2190
<p>Since 2020, the world has faced an unprecedented wave of grand challenges (George et al., 2016; Henriques, 2020): the COVID-19 pandemic disrupted lives and economies globally; social inequalities worsened; conflicts and political instability increased; and climate change, biodiversity loss and pollution led to a triple planetary crisis (UN, 2022). These challenges have not only hindered progress towards sustainable development, but also weakened institutions at national, international and multilateral levels, undermining their ability to ensure effective global governance and uphold peace, justice and institutional stability as crucial foundations of contemporary societies (Eberlein, 2019).... to be continued</p>Chiara De BernardiNiccolò Maria TodaroRyan FederoMarco FreyAngeloantonio Russo
Copyright (c) 2026 CUEIM Fondation
2026-08-312026-08-31442111710.7433/s130.2026.01Rethinking sustainable corporate governance in the anthropocene: conceptual fragmentation and structural tensions
https://ojs.sijm.it/index.php/sinergie/article/view/1980
<p><strong>Abstract</strong></p> <p><strong><em> </em></strong></p> <p><strong><em>Frame of the research. </em></strong><em>The Anthropocene context demands a profound revision of business management paradigms. Environmental, social, and systemic challenges require critical rethinking of sustainability and the role of organisations within complex socio-ecological systems.</em></p> <p><strong><em>Purpose of the paper. </em></strong><em>This study bridges the theoretical gap between Anthropocene debates and business theory by proposing an ethical–systemic paradigm of business sustainability that integrates economic performance, ecological regeneration, and intergenerational justice.</em></p> <p><strong><em>Methodology. </em></strong><em>A narrative and critical literature review was conducted using systematic criteria for source selection, coding, and classification. The qualitative analysis led to the development of a thematic interpretative framework and a relational conceptual map.</em></p> <p><strong><em>Findings. </em></strong><em>The literature reveals conceptual fragmentation within corporate sustainability studies, highlighting the need for multidisciplinary approaches. The paper proposes a systemic vision of organisations as co-responsible actors embedded within socio-ecological co-evolutionary processes.</em></p> <p><strong><em>Research limitations. </em></strong><em>Although theoretically grounded, the proposed model requires future empirical validation to assess its practical applicability and effectiveness.</em></p> <p><strong><em>Practical implications. </em></strong><em>The article offers a framework for decision-makers to integrate strategy and sustainability in line with planetary boundaries. The P.O.M.I.S. model (Proactive Optimisation Model for Integrated Sustainability) supports sustainable governance through multidimensional metrics and stakeholder engagement.</em></p> <p><strong><em>Originality of the paper. </em></strong><em>The contribution integrates the Anthropocene paradigm, systems thinking, and stakeholder theory, reframing organisations as co-evolutionary actors within socio-ecological systems. The P.O.M.I.S. model operationalises this vision, enriching sustainability management debates with innovative tools to address complexity, uncertainty, and interdependence.</em></p> <p><strong><em>Keywords. </em></strong><em>Anthropocene; sustainability; business theory; stakeholder governance; systems thinking; integrated model.</em></p>Davide NapoletanoLoredana Taccone
Copyright (c) 2026 CUEIM Fondation
2026-08-312026-08-31442214010.7433/s130.2026.02Purpose-Driven Governance: from moral ambition to organizational practice
https://ojs.sijm.it/index.php/sinergie/article/view/1972
<p><em><strong>Frame of the research:</strong> Corporate purpose has gained legitimacy as a normative orientation, yet its translation into organizational practice remains contested, exposing firms to risks of purpose washing and calling for closer integration with governance scholarship. </em><br /><em><strong>Purpose of the paper:</strong> Our study clarifies what “purpose-driven governance” means and how it can be credibly enacted. Building on the epistemological foundations of corporate purpose and on sustainable corporate governance, we articulate an integrative logic that connects a firm’s moral ambition with its decision rights and control mechanisms.</em><br /><em><strong>Methodology</strong>: We develop an integrative conceptual contribution (Cronin and George, 2023) that bridges scholarship on corporate purpose and sustainable corporate governance. A scoping review procedure across the two literatures serves as a structured ingredient for theory-building, supporting the systematic identification and synthesis of recurrent tensions and gaps.</em><br /><em><strong>Findings</strong>: We propose a purpose-driven governance architecture structured around three interdependent dimensions: Alignment (strategy, organizational design, incentives, and resource allocation consistent with stated purpose); Accountability (measurable outcomes, auditable disclosures, board oversight, and stakeholder voice that enable external verification and internal learning); and Temporal Adaptability (dynamic capabilities and governance routines that revise objectives and trade-off rules as contexts change). The framework specifies boundary conditions for authentic purpose enactment and explains failure modes (symbolic adoption, decoupling, purpose washing, and mission drift).</em><br /><em><strong>Research limits</strong>: As a theorization effort of the governance-purpose nexus, the paper does not offer causal identification nor quantitative estimates; empirical validation and context-sensitive testing (e.g., across legal forms and industries) are left for future research.</em><br /><em><strong>Practical implications</strong>: The conceptual framework suggests a set of governance mechanisms that can inform board and executive design choices, enabling the translation of purpose into decision criteria and auditable outcomes.</em><br /><em><strong>Originality of the paper</strong>: The paper offers a mechanism-based theory of purpose-driven governance that complements comparative-institutional accounts by specifying the organizational dimensions - Alignment, Accountability, and Temporal Adaptability - through which moral ambition is translated into decision premises, verifiable commitments, and governed renewal. By distinguishing purpose-driven governance from adjacent paradigms, the paper provides a tractable agenda for theory, empirical research, and governance design.</em></p>Gianluca GionfriddoFrancesca Collevecchio
Copyright (c) 2026 CUEIM Fondation
2026-08-312026-08-31442417110.7433/s130.2026.03Sustainable but uneven: How corporate governance influences environmental and social priorities
https://ojs.sijm.it/index.php/sinergie/article/view/1970
<p><strong><em>Frame of the research: </em></strong><em>Environmental and social issues have become among the most pressing global challenges. As a result, firms are increasingly evaluated on their ability to address ESG issues.</em></p> <p><strong><em>Purpose of the paper: </em></strong><em>An integrated approach simultaneously advancing all ESG pillars is essential to achieve sustainability. However, firms often exhibit an imbalance in performance across the environmental and social pillars, i.e., an ESG gap. This study examines how board characteristics influence the magnitude of this gap.</em></p> <p><strong><em>Methodology: </em></strong><em>This study applies a two-way fixed effects model, controlling for heterogeneity at the industry and country levels, with standard errors clustered at the firm level, on an unbalanced panel dataset comprising 8,014 firms from 39 countries over the period 2013-2023.</em></p> <p><strong><em>Findings</em></strong><em>: The presence of women directors is associated with a reduction in the ESG gap. Similarly, CEO duality and the establishment of a CSR committee are associated with a reduction in the ESG gap, although their effect is not consistent across all model specifications. In contrast, the presence of independent directors and directors with industry-specific or financial expertise is associated with a wider ESG gap. </em></p> <p><strong><em>Research limits</em></strong><em>: Data is obtained from a single source, which may introduce common method bias. The ESG gap relies on measures that may capture formal disclosure practices rather than substantive ESG performance. Our measure of the ESG gap captures the magnitude of the imbalance between environmental and social performance, but not its direction. Causal relationships cannot be fully established. Sectoral or institutional heterogeneity are not explored. How the board of directors evaluates and manages trade-offs between environmental and social objectives is not investigated.</em></p> <p><strong><em>Practical implications:</em></strong><em> Increasing the presence of women directors may reduce the ESG gap. CEO duality should be promoted with caution, and CSR committees should be meaningfully integrated into strategic decision-making, with sufficient authority and expertise. Conversely, overreliance on independent directors and directors with industry-specific or financial expertise should be avoided. Policymakers and regulators should guide firms in this direction and encourage them to provide more comprehensive disclosures on both environmental and social performance.</em></p> <p><strong><em>Originality of the paper</em></strong><em>: This study extends the application of the attention-based view to the ESG domain by explaining why ESG gaps may emerge. It introduces the ESG gap as a distinct construct. It integrates attention-based view and upper echelons theory to show that board characteristics shape how ESG priorities are strategically distributed across ESG dimensions.</em></p>Emilia FilippiChiara Leggerini
Copyright (c) 2026 CUEIM Fondation
2026-08-312026-08-314427310010.7433/s130.2026.04Assessing board-level determinants of ESG-ERM implementation: A configurational approach
https://ojs.sijm.it/index.php/sinergie/article/view/2007
<p><strong>Frame of the research:</strong> Corporate governance is increasingly shaped by sustainability-related pressures, as Environmental, Social, and Governance (ESG) risks become structurally embedded within the strategic dynamics of manufacturing firms. The transition from voluntary ESG communication to mandatory, risk-oriented disclosure under emerging regulations, such as the CSRD, necessitates a reassessment of how boards integrate ESG-related exposures into formal risk-management systems.<br /><strong>Purpose of the paper:</strong> This study examines how specific configurations of board attributes facilitate or hinder the implementation of ESG-oriented Enterprise Risk Management (ESG-ERM). It addresses theoretical fragmentation in prior research by offering a configurational perspective on the role of boards in institutionalising ESG risk governance.<br /><strong>Methodology</strong>: The study applies fuzzy-set Qualitative Comparative Analysis (fs/QCA) to a sample of European manufacturing firms listed in the STOXX 600 index to identify equifinal board configurations leading to high and low ESG-ERM implementation. Antecedent conditions include board gender diversity, independence, industry-specific expertise, and the presence of CSR committees.<br /><strong>Findings</strong>: The results identify two equifinal board configurations associated with high ESG-ERM implementation: one combining gender diversity, independence, and a CSR committee; the other relying on independence and industry-specific expertise in the absence of a CSR committee. A distinct configuration, marked by the absence of diversity, independence, industry-specific expertise, and a CSR committee, is sufficient for low ESG-ERM implementation. <br /><strong>Research limitations</strong>: The measurement of ESG-ERM relies on disclosure-based indicators, which may not fully capture substantive implementation. The sectoral and regional focus limits external generalizability.<br /><strong>Practical implications</strong>: The study provides guidance for decision-makers seeking to strengthen ESG-oriented risk governance by identifying board configurations that support the institutionalisation of ESG-ERM.<br /><strong>Originality of the paper</strong>: By adopting a configurational approach, the paper advances governance research beyond linear, single-factor explanations. It demonstrates how board-level complementarities shape firms’ capacity to embed ESG risks within enterprise risk management.</p>Sabrina FioreRosamartina Schena
Copyright (c) 2026 Cueim Fondation
2026-08-312026-08-3144210112610.7433/s130.2026.05From disclosure to decarbonization: the role of international governance in value-chain emissions
https://ojs.sijm.it/index.php/sinergie/article/view/2009
<p><strong><em>Frame of the research: </em></strong><em>As corporate climate accountability expands beyond organizational boundaries, companies are increasingly expected to disclose and manage Scope 3 emissions across complex global value chains. However, transparency and decarbonization follow different organizational logics: disclosure aligns with reporting norms and legitimacy needs, while emissions performance depends on coordinating with suppliers, customers, and internal units. In this context, international governance offers a valuable perspective for understanding how boards, management teams, and ownership structures influence firms’ engagement with value-chain emissions.</em></p> <p><strong><em>Purpose of the paper: </em></strong><em>This paper examines how international governance structures are associated with firms’ transparency and decarbonization outcomes in global value chains. Specifically, we analyse whether board foreignness, managerial cultural diversity, and firms’ international ownership configurations influence Scope 3 emissions disclosure and emissions performance.</em></p> <p><strong><em>Methodology: </em></strong><em>We analyse an original dataset of 112 Italian listed companies (2012-2024) that combines data from Eikon ESG, Datastream financial information and the AIDA database. Using a linear probability model with high-dimensional fixed effects, we model Scope 3 disclosure and emissions intensity as functions of governance composition, ownership configurations, and international exposure, controlling for size, profitability, and management governance indicators.</em></p> <p><strong><em>Findings:</em></strong><em> The results document systematic differences in how governance characteristics are related to disclosure versus emissions performance outcomes, a pattern suggestive of a disclosure-performance gap. Firms with more internationally composed boards are significantly more likely to disclose Scope 3 emissions across value chain segments, in line with greater responsiveness to global transparency norms and stakeholder expectations. However, these governance characteristics are less consistently associated with improvements in emissions performance. In contrast, managerial cultural diversity shows weak or negative associations with both disclosure and emissions performance, which is indicative of coordination challenges that may arise in managing complex value chain emissions.</em></p> <p><strong><em>Research limits: </em></strong><em>This study focuses on Italian listed firms operating within a specific regulatory and institutional context and relies on disclosure-based and emissions intensity measures from secondary databases. While appropriate for identifying patterns in Scope 3 transparency and performance, this design does not directly observe firms’ internal decarbonization practices, supplier engagement processes, or the organizational and socio-cognitive capabilities through which governance structures may influence value chain emissions management.</em></p> <p><strong><em>Practical implications: </em></strong><em>The findings highlight the need for governance architectures that combine international board expertise with effective reporting infrastructures, internal coordination mechanisms, and supplier engagement capabilities to improve transparency regarding value chain emissions and to reduce the gap between sustainability “talk” and operational “walk”.</em></p> <p><strong><em>Originality of the paper: </em></strong><em>This study contributes to sustainable corporate governance research by documenting differential associations between international governance characteristics and sustainability transparency versus operational decarbonization. By analytically separating Scope 3 disclosure from emissions performance, this paper provides evidence consistent with the view that international governance is associated with firms’ engagement with value chain decarbonization.</em></p>Alba MarinoMaria Cristina CiniciDaniela Baglieri
Copyright (c) 2026 Cueim Fondation
2026-08-312026-08-3144212715710.7433/s130.2026.06When governance bundles backfire: Institutional crowding in corporate sustainability
https://ojs.sijm.it/index.php/sinergie/article/view/1956
<p><strong><em>Framing of the research: </em></strong><em>Corporate sustainability research increasingly highlights the importance of governance mechanisms in driving sustainability outcomes. While firms simultaneously adopt internal sustainability leadership structures and external sustainability affiliations, existing studies have largely examined these mechanisms separately and assumed their complementarity. This study challenges such an assumption by investigating whether governance bundles always enhance sustainability performance or whether their coexistence can generate tensions and institutional crowding that undermine their effectiveness.</em></p> <p><strong><em>Purpose</em> <em>of</em> <em>the</em> <em>paper:</em> </strong><em>This</em> <em>paper</em> <em>investigates</em> <em>how</em> <em>different</em> <em>governance</em> <em>mechanisms,</em> <em>internal</em> <em>sustainability</em> <em>leadership</em> <em>and</em> <em>external</em> <em>sustainability</em> <em>affiliations,</em> <em>affect</em> <em>corporate</em> <em>sustainability</em> <em>performance.</em> <em>Although</em> <em>both</em> <em>approaches</em> <em>are</em> <em>increasingly</em> <em>adopted</em> <em>by</em> <em>firms</em> <em>to</em> <em>address</em> <em>sustainability</em> <em>challenges,</em> <em>their</em> <em>individual</em> <em>and</em> <em>joint</em> <em>effects</em> <em>remain</em> <em>unclear.</em> <em>The</em> <em>study</em> <em>aims</em> <em>to</em> <em>clarify</em> <em>whether</em> <em>these</em> <em>mechanisms</em> <em>act</em> <em>as</em> <em>complementary</em> <em>or</em> <em>substitutive</em> <em>forces</em> <em>in</em> <em>shaping</em> <em>sustainability</em> <em>outcomes</em> <em>and</em> <em>to</em> <em>uncover</em> <em>the</em> <em>dynamics</em> <em>that</em> <em>arise</em> <em>when</em> <em>they</em> <em>coexist.</em></p> <p><strong><em>Methodology</em></strong><em>:</em> <em>The</em> <em>research</em> <em>employs</em> <em>a</em> <em>longitudinal</em> <em>quantitative</em> <em>design</em> <em>based</em> <em>on</em> <em>panel</em> <em>data</em> <em>of</em> <em>European</em> <em>listed</em> <em>companies</em> <em>over</em> <em>a</em> <em>fourteen-year</em> <em>period.</em> <em>Drawing</em> <em>on</em> <em>upper</em> <em>echelons</em> <em>theory</em> <em>and</em> <em>resource</em> <em>dependence</em> <em>theory,</em> <em>the</em> <em>study</em> <em>operationalizes</em> <em>sustainability</em> <em>leadership</em> <em>through</em> <em>executive-level</em> <em>roles</em> <em>and</em> <em>internal</em> <em>governance</em> <em>structures,</em> <em>while</em> <em>sustainability</em> <em>affiliations</em> <em>are</em> <em>captured</em> <em>through</em> <em>firms’</em> <em>participation</em> <em>in</em> <em>global</em> <em>sustainability</em> <em>networks</em> <em>such</em> <em>as</em> <em>the</em> <em>United</em> <em>Nations</em> <em>Global</em> <em>Compact</em> <em>(UNGC).</em> <em>Multivariate</em> <em>regression</em> <em>models</em> <em>are</em> <em>used</em> <em>to</em> <em>test</em> <em>the</em> <em>independent</em> <em>and</em> <em>interactive</em> <em>effects</em> <em>of</em> <em>these</em> <em>mechanisms</em> <em>on</em> <em>sustainability</em> <em>performance</em> <em>indicators.</em></p> <p><strong><em>Findings</em></strong><em>:</em> <em>The</em> <em>results</em> <em>show</em> <em>that</em> <em>both</em> <em>internal</em> <em>sustainability</em> <em>leadership</em> <em>and</em> <em>external</em> <em>affiliations</em> <em>independently</em> <em>enhance</em> <em>corporate</em> <em>sustainability</em> <em>performance.</em> <em>However,</em> <em>their</em> <em>combination</em> <em>does</em> <em>not</em> <em>always</em> <em>yield</em> <em>additive</em> <em>benefits.</em> <em>Instead,</em> <em>the</em> <em>coexistence</em> <em>of</em> <em>the</em> <em>two</em> <em>mechanisms</em> <em>may</em> <em>lead</em> <em>to</em> <em>institutional</em> <em>crowding,</em> <em>a</em> <em>condition</em> <em>in</em> <em>which</em> <em>overlapping</em> <em>governance</em> <em>practices</em> <em>routinize</em> <em>sustainability</em> <em>initiatives</em> <em>and</em> <em>reduce</em> <em>the</em> <em>strategic</em> <em>influence</em> <em>of</em> <em>sustainability</em> <em>leaders.</em> <em>This</em> <em>counterintuitive</em> <em>finding</em> <em>reveals</em> <em>that</em> <em>multiple</em> <em>governance</em> <em>mechanisms</em> <em>can</em> <em>interact</em> <em>in</em> <em>complex</em> <em>ways,</em> <em>producing</em> <em>either</em> <em>synergies</em> <em>or</em> <em>tensions</em> <em>depending</em> <em>on</em> <em>their</em> <em>level</em> <em>of</em> <em>integration.</em></p> <p><strong><em>Research</em></strong> <strong><em>limits</em></strong><em>:</em> <em>The</em> <em>study</em> <em>focuses</em> <em>on</em> <em>European</em> <em>listed</em> <em>firms,</em> <em>which</em> <em>may</em> <em>limit</em> <em>the</em> <em>generalizability</em> <em>of</em> <em>findings</em> <em>to</em> <em>other</em> <em>contexts.</em> <em>The</em> <em>quantitative</em> <em>design,</em> <em>while</em> <em>robust,</em> <em>captures</em> <em>associations</em> <em>rather</em> <em>than</em> <em>causal</em> <em>mechanisms,</em> <em>and</em> <em>future</em> <em>research</em> <em>could</em> <em>integrate</em> <em>qualitative</em> <em>insights</em> <em>to</em> <em>explore</em> <em>organizational</em> <em>processes</em> <em>underlying</em> <em>institutional</em> <em>crowding.</em> <em>Additionally,</em> <em>the</em> <em>analysis</em> <em>does</em> <em>not</em> <em>differentiate</em> <em>between</em> <em>types</em> <em>of</em> <em>sustainability</em> <em>affiliations,</em> <em>which</em> <em>may</em> <em>vary</em> <em>in</em> <em>influence.</em></p> <p><strong><em>Practical</em></strong> <strong><em>implications</em></strong><em>:</em> <em>The</em> <em>findings</em> <em>suggest</em> <em>that</em> <em>firms</em> <em>should</em> <em>carefully</em> <em>design</em> <em>their</em> <em>governance</em> <em>architectures</em> <em>to</em> <em>ensure</em> <em>alignment</em> <em>between</em> <em>internal</em> <em>leadership</em> <em>and</em> <em>external</em> <em>affiliations.</em> <em>Without</em> <em>such</em> <em>integration,</em> <em>overlapping</em> <em>mechanisms</em> <em>risk</em> <em>diluting</em> <em>rather</em> <em>than</em> <em>reinforcing</em> <em>sustainability</em> <em>outcomes.</em> <em>Boards</em> <em>and</em> <em>executives</em> <em>should</em> <em>therefore</em> <em>adopt</em> <em>a</em> <em>strategic</em> <em>approach</em> <em>to</em> <em>combining</em> <em>governance</em> <em>tools,</em> <em>fostering</em> <em>coordination</em> <em>between</em> <em>internal</em> <em>roles</em> <em>and</em> <em>external</em> <em>commitments</em> <em>to</em> <em>maximize</em> <em>transformative</em> <em>impact.</em></p> <p><strong><em>Originality</em></strong> <strong><em>of</em></strong> <strong><em>the</em></strong> <strong><em>paper</em></strong><em>:</em> <em>The</em> <em>paper</em> <em>contributes</em> <em>to</em> <em>the</em> <em>governance</em> <em>and</em> <em>sustainability</em> <em>literature</em> <em>by</em> <em>jointly</em> <em>examining</em> <em>internal</em> <em>and</em> <em>external</em> <em>mechanisms</em> <em>for</em> <em>sustainability.</em> <em>It</em> <em>introduces</em> <em>the</em> <em>concept</em> <em>of</em> <em>institutional</em> <em>crowding</em> <em>to</em> <em>explain</em> <em>why</em> <em>multiple</em> <em>governance</em> <em>practices</em> <em>may</em> <em>not</em> <em>always</em> <em>be</em> <em>complementary.</em> <em>By</em> <em>conceptualizing</em> <em>sustainability</em> <em>leadership</em> <em>and</em> <em>affiliations</em> <em>as</em> <em>part</em> <em>of</em> <em>broader</em> <em>governance</em> <em>bundles,</em> <em>the</em> <em>study</em> <em>advances</em> <em>theoretical</em> <em>understanding</em> <em>of</em> <em>how</em> <em>firms</em> <em>organize</em> <em>for</em> <em>sustainability</em> <em>and</em> <em>offers</em> <em>actionable</em> <em>insights</em> <em>for</em> <em>designing</em> <em>effective</em> <em>governance</em> <em>systems.</em></p>Maura MakhoulMaria Cristina Zaccone
Copyright (c) 2026 Cueim Fondation
2026-08-312026-08-3144215919210.7433/s130.2026.07Sustainable corporate governance and human rights: Policies and alleged infringements in the garment industry
https://ojs.sijm.it/index.php/sinergie/article/view/2001
<p><strong><em>Frame of the research:</em></strong><em> Despite the growing diffusion of corporate human rights policies, evidence on their effectiveness in preventing infringements remains scarce and mixed, and little is known about how policy quality shapes their impact. This study addresses this gap by disentangling policy adoption from policy quality.</em></p> <p><strong><em>Purpose of the paper: </em></strong><em>This study investigates whether, and under what conditions, corporate human rights policies, that is, public corporate documents that formally articulate a firm's commitment to respect internationally recognised human rights and specify expectations for employees and business partners, function as effective sustainable corporate governance (SCG) mechanisms.</em></p> <p><strong><em>Methodology</em></strong><em>: To test our hypotheses, we create a novel longitudinal dataset of 156 fashion companies. First, we examine the effect of policy introduction using a Difference-in-Differences approach. Next, we adopt a two-stage selection model to investigate how policy quality heterogeneity is associated with corporate infringements.</em></p> <p><strong><em>Findings</em></strong><em>: Contrary to expectations, policy adoption alone is not associated with fewer subsequent human rights infringements. Accounting for policy quality reveals a different pattern. Higher-quality human rights policies, that is, those embedding governance sponsorship, operational guidelines, and credible communication, are associated with fewer infringements. </em></p> <p><strong><em>Research limits</em></strong><em>: The study relies on Business & Human Rights Resource Centre (BHRRC)-reported incidents, which may be affected by visibility bias. Additionally, it focuses on a single high-risk industry, limiting generalisability. </em></p> <p><strong><em>Practical implications</em></strong><em>: Results underscore the need for sustained investments in policy development, updating, and integration to ensure SCG is effective. Regulators should define minimum quality criteria to avoid symbolic compliance.</em></p> <p style="font-weight: 400;"><strong><em>Originality of the paper:</em></strong><em> The study disentangles policy adoption from policy quality, providing quantitative evidence of their distinct effects. Additionally, it introduces a replicable measure of human rights policy quality for SCG and Business and Human Rights (BHR) research.</em></p>Stefano RomitoClodia Vurro
Copyright (c) 2026 Cueim Fondation
2026-08-312026-08-3144219321310.7433/s130.2026.08An SDG-based tool for corporate governance: managing sustainability pressures in the steel industry
https://ojs.sijm.it/index.php/sinergie/article/view/1971
<p><strong><em>Frame of the research: </em></strong><em>Companies must manage multiple institutional pressures and promote sustainability through long-term initiatives.</em></p> <p><strong><em>Purpose of the paper:</em></strong><em> The paper aims to identify an SDG-based tool capable of managing sustainability pressures and supporting long-term strategic decision-making. </em></p> <p><strong><em>Methodology:</em></strong><em> This study employs a constructive research approach. It is a form of interventionist research aimed at constructing new management tools or solutions to address real-life organisational problems. </em></p> <p><strong><em>Results: </em></strong><em>The paper proposes, refines, and tests an SDG-based assessment tool in a large Italian steel company. The tool allows benchmark-based sustainability performance assessment and identifies opportunities for managerial innovation, guiding future decision-making and initiatives. </em></p> <p><strong><em>Research limitations: </em></strong><em>Despite the significant implications of the study, it presents limitations, particularly regarding the need for cross-sector validation and longitudinal assessment.</em></p> <p><strong><em>Practical implications:</em></strong><em> The tool supports corporate governance and top managers in making more informed and sustainable strategic decisions. Moreover, the study contributes to the discourse on the paradox perspective of sustainability by linking it to a strategic and systemic perspective. </em></p> <p><strong><em>Originality of the study: </em></strong><em>Inspired by the 17 SDGs, the study strategically and operationally frames sustainability pressures through paradox perspective, enabling consideration of the complexity and intrinsic value of social and environmental elements and their systemic nature.</em></p>Ilenia CegliaMassimo Battaglia
Copyright (c) 2026 Cueim Fondation
2026-08-312026-08-3144221524810.7433/s130.2026.09Symbolic or substantial sustainability? A qualitative exploration of professional football clubs
https://ojs.sijm.it/index.php/sinergie/article/view/1973
<p>Frame of the research. Over the last three years, the Corporate Sustainability Reporting Directive (CSR-D) has stimulated organizations to embed sustainability. This cultural shift positions leadership and decision-making as key drivers for systemic sustainability transformation. Within this context, the European football industry has been significantly influenced by UEFA’s updated licensing regulations, which now mandate clubs to develop and implement social and environmental sustainability strategies.<br>Purpose. The paper explores how European football clubs have interpreted and operationalized sustainability in response to UEFA’s regulatory framework, distinguishing symbolic, operational, and transformational projects, and assessing their alignment with Sustainable Corporate Governance principles.<br>Methodology. Adopting the Strategic Action Field framework (Fligstein & McAdam, 2011), the research analyzes 68 sustainability projects presented as best practices by European football clubs. Data interpretation was enriched through expert consultation and quantitative evidence on clubs’ governance structures.<br>Results. Findings reveal three main strategic approaches: incumbents pursuing symbolic actions; challengers undertaking transformational governance reforms; and transitional clubs implementing operational projects that partially integrate sustainability.<br>Practical implications. Insights guide policymakers and governing bodies in designing governance mechanisms that accelerate genuine sustainability integration across clubs.<br>Originality. By introducing SCG as a normative-theoretical foundation and applying a governance-oriented, purpose-driven lens to sport organizations, the paper contributes a novel understanding of how exogenous regulatory pressures can foster—or constrain—transformational sustainability transitions.</p>Nora AnnesiDaniela Corsaro
Copyright (c) 2026 Cueim Fondation
2026-08-312026-08-3144224927010.7433/s130.2026.10Operationalising sustainable corporate governance: A cluster analysis of environmental sustainability practices in Italian service-sector SMEs
https://ojs.sijm.it/index.php/sinergie/article/view/2008
<p><strong><em>Frame of the research: </em></strong><em>Sustainable Corporate Governance (SCG) increasingly calls for understanding how sustainability is operationalised through everyday organisational practices, particularly in SMEs where governance is often enacted through operational routines rather than formal structures. However, evidence on how environmental practices are configured across service-sector SMEs remains limited.</em></p> <p><strong><em>Purpose of the paper: </em></strong><em>The paper investigates how environmental sustainability is enacted within SMEs through the multidimensional adoption of environmental practices, identifying distinct behavioural profiles associated with different levels of environmental maturity. The study develops a governance-sensitive interpretative framework to explore how such profiles may be associated with different organisational conditions and potential governance orientations.</em></p> <p><strong><em>Methodology</em></strong><em>: Using a dataset of Italian service-sector SMEs engaged in the Imprendigreen program (2022-2024), we aggregate 172 environmental practices into nine domains and perform a year-specific cluster analysis. This approach identifies recurring patterns of environmental practice adoption and compares their distribution across yearly samples.</em></p> <p><strong><em>Findings</em></strong><em>: Four clusters consistently emerge, reflecting heterogeneous levels of environmental maturity and different configurations of practices. While some companies display broad and structured adoption, others focus on basic or compliance-oriented actions. Cross-year comparisons suggest variations in the distribution of profiles across samples, alongside persistent heterogeneity within the certified population.</em></p> <p><strong><em>Research limits:</em></strong><em> The study draws on Italian SMEs adopting a voluntary certification scheme, which may introduce self-selection bias and limits the generalisability of the findings. Moreover, the dataset does not include social or formal governance variables and is cross-sectional in structure. This prevents causal inference regarding governance-practice relationships. Additionally, the analysis relies on declared practice adoption rather than verified implementation.</em></p> <p><strong><em>Practical implications:</em></strong><em> While remaining exploratory in nature, the study proposes governance-sensitive recommendations tailored to different maturity profiles, supporting decision-makers and sectoral associations in designing targeted interventions for capacity-building and sustainability progression.</em></p> <p style="font-weight: 400;"><strong><em>Originality of the paper</em></strong><em>: The paper contributes to SCG research by providing granular empirical evidence on how environmental practices are configured among service-sector SMEs and by linking behavioural differentiation to governance-oriented lines of inquiry within a certification context. </em></p>Giorgia CondomittiMaria Rosa De GiacomoTiberio DaddiFabio Iraldo
Copyright (c) 2026 Cueim Fondation
2026-08-312026-08-3144227130010.7433/s130.2026.11From self to planet: Exploring the link between well-being and sustainability in online conversations
https://ojs.sijm.it/index.php/sinergie/article/view/1943
<p><strong><em>Frame</em></strong> <strong><em>of</em></strong> <strong><em>the</em></strong> <strong><em>research:</em></strong> <em>In</em> <em>light</em> <em>of</em> <em>growing</em> <em>concern</em> <em>for</em> <em>environmental</em> <em>conservation</em> <em>and</em> <em>rising</em> <em>awareness</em> <em>of</em> <em>the</em> <em>significance</em> <em>of</em> <em>both</em> <em>physical</em> <em>and</em> <em>psychological</em> <em>well-being,</em> <em>the</em> <em>literature</em> <em>has</em> <em>shown</em> <em>a</em> <em>link</em> <em>between</em> <em>individual</em> <em>well-being</em> <em>and</em> <em>environmental</em> <em>sustainability.</em> <em>Nevertheless,</em> <em>none</em> <em>of</em> <em>these</em> <em>studies</em> <em>has</em> <em>analyzed</em> <em>the</em> <em>bidirectional</em> <em>relationship</em> <em>between</em> <em>these</em> <em>two</em> <em>domains</em> <em>and</em> <em>the</em> <em>influences</em> <em>that</em> <em>one</em> <em>has</em> <em>on</em> <em>the</em> <em>other.</em></p> <p><strong><em>Purpose</em></strong> <strong><em>of</em></strong> <strong><em>the</em></strong> <strong><em>paper:</em></strong> <em>The</em> <em>paper</em> <em>aims</em> <em>to</em> <em>explore</em> <em>online</em> <em>conversation</em> <em>involving</em> <em>well-being</em> <em>and</em> <em>sustainability,</em> <em>to</em> <em>understand</em> <em>how</em> <em>users</em> <em>perceive,</em> <em>relate</em> <em>to,</em> <em>and</em> <em>emotionally</em> <em>respond</em> <em>to</em> <em>these</em> <em>topics.</em> <em>The</em> <em>objective</em> <em>of</em> <em>this</em> <em>study</em> <em>is</em> <em>to</em> <em>identify</em> <em>emergent</em> <em>themes,</em> <em>attitudes,</em> <em>and</em> <em>communicative</em> <em>patterns</em> <em>within</em> <em>the</em> <em>domain</em> <em>of</em> <em>user-generated</em> <em>content</em> <em>(UGC).</em></p> <p><strong><em>Methodology</em></strong><em>:</em> <em>A</em> <em>web-listening</em> <em>methodology</em> <em>was</em> <em>employed</em> <em>to</em> <em>collect</em> <em>a</em> <em>dataset</em> <em>comprising</em> <em>over</em> <em>75,000</em> <em>Italian-language</em> <em>public</em> <em>posts.</em> <em>These</em> <em>were</em> <em>sourced</em> <em>from</em> <em>a</em> <em>variety</em> <em>of</em> <em>social</em> <em>media</em> <em>platforms,</em> <em>blogs,</em> <em>forums</em> <em>and</em> <em>review</em> <em>sites,</em> <em>and</em> <em>were</em> <em>collected</em> <em>over</em> <em>a</em> <em>period</em> <em>of</em> <em>12</em> <em>months.</em> <em>The</em> <em>present</em> <em>study</em> <em>employed</em> <em>a</em> <em>mixed-methods</em> <em>design,</em> <em>integrating</em> <em>quantitative</em> <em>metrics</em> <em>(e.g.</em> <em>mentions,</em> <em>engagement,</em> <em>sentiment)</em> <em>with</em> <em>qualitative</em> <em>content</em> <em>analysis</em> <em>of</em> <em>a</em> <em>selection</em> <em>of</em> <em>posts.</em></p> <p><strong><em>Results</em></strong><em>:</em> <em>The</em> <em>findings</em> <em>indicate</em> <em>that</em> <em>well-being</em> <em>and</em> <em>sustainability</em> <em>are</em> <em>progressively</em> <em>perceived</em> <em>as</em> <em>integral</em> <em>lifestyle</em> <em>choices.</em> <em>The</em> <em>overarching</em> <em>themes</em> <em>that</em> <em>emerged</em> <em>included</em> <em>aesthetic</em> <em>care,</em> <em>nutrition,</em> <em>nature,</em> <em>and</em> <em>physical</em> <em>activity.</em> <em>A</em> <em>thorough</em> <em>investigation</em> <em>into</em> <em>the</em> <em>sentiment</em> <em>expressed</em> <em>by</em> <em>users</em> <em>in</em> <em>their</em> <em>online</em> <em>conversations</em> <em>pertaining</em> <em>to</em> <em>the</em> <em>subjects</em> <em>was</em> <em>conducted.</em> <em>The</em> <em>investigation</em> <em>revealed</em> <em>a</em> <em>predominantly</em> <em>positive</em> <em>attitude</em> <em>among</em> <em>users.</em></p> <p><strong><em>Research</em></strong> <strong><em>limitations:</em></strong> <em>The</em> <em>study</em> <em>is</em> <em>limited</em> <em>by</em> <em>the</em> <em>temporal</em> <em>scope</em> <em>(12</em> <em>months).</em> <em>Furthermore,</em> <em>the</em> <em>emphasis</em> <em>on</em> <em>Italian-language</em> <em>content</em> <em>may</em> <em>constrain</em> <em>the</em> <em>generalizability</em> <em>of</em> <em>findings</em> <em>to</em> <em>other</em> <em>cultural</em> <em>contexts.</em></p> <p><strong><em>Practical</em></strong> <strong><em>implications:</em></strong> <em>Businesses</em> <em>should</em> <em>align</em> <em>their</em> <em>communication</em> <em>strategies</em> <em>with</em> <em>seasonal</em> <em>dynamics</em> <em>and</em> <em>platform-specific</em> <em>engagement.</em> <em>In</em> <em>addition,</em> <em>emphasis</em> <em>on</em> <em>optimistic</em> <em>yet</em> <em>realistic</em> <em>messages</em> <em>may</em> <em>prove</em> <em>more</em> <em>effective</em> <em>in</em> <em>promoting</em> <em>sustainable</em> <em>behaviours.</em></p> <p><strong><em>Originality</em></strong> <strong><em>of</em></strong> <strong><em>the</em></strong> <strong><em>paper:</em></strong> <em>This</em> <em>study</em> <em>presents</em> <em>a</em> <em>new</em> <em>application</em> <em>of</em> <em>web</em> <em>listening</em> <em>to</em> <em>examine</em> <em>the</em> <em>intersection</em> <em>of</em> <em>sustainability</em> <em>and</em> <em>well-being.</em> <em>It</em> <em>offers</em> <em>an</em> <em>authentic,</em> <em>data-driven</em> <em>perspective</em> <em>on</em> <em>how</em> <em>digital</em> <em>communities</em> <em>connect</em> <em>personal</em> <em>health</em> <em>with</em> <em>the</em> <em>health</em> <em>of</em> <em>the</em> <em>planet.</em></p>Beatrice CeccoliDonata Tania VerguraGuido Cristini
Copyright (c) 2026 Cueim Fondation
2026-08-312026-08-3144230332310.7433/s130.2026.12Artificial intelligence in people management: mapping the literature through a humanistic lens
https://ojs.sijm.it/index.php/sinergie/article/view/1932
<p><strong><em>Frame of the research: </em></strong><em>The study first examines what the existing body of scholarship at the intersection of AI and people management covers, and secondly identifying what it neglects. This lens provides the normative foundation for critically evaluating how AI technologies are being deployed in the people management domain, and whether such deployment aligns with sustainability goals and SDG commitments.</em></p> <p><strong><em>Purpose of the paper: </em></strong><em>This paper explores the integration of Artificial Intelligence (AI) into people management practices and examines its implications for individuals and sustainability through a humanistic lens. The research aims to map current research trends and identify emerging issues from this perspective.</em></p> <p><strong><em>Methodology: </em></strong><em>A systematic literature review and bibliometric analysis were conducted on 223 peer-reviewed articles sourced from the Scopus database. Techniques such as keyword co-occurrence, bibliographic coupling, and co-citation analysis were performed using VOSviewer to identify the primary research clusters and identify existing gaps.</em></p> <p><strong><em>Findings: </em></strong><em>The study reveals that the application of AI in people management is a growing yet fragmented field, characterized by a strong emphasis on efficiency and decision-making, while often neglecting broader humanistic and ethical dimensions. Five thematic areas have been identified: data-driven decision-making, ethical concerns, employee experience, organizational adaptation, and sustainable development.</em></p> <p><strong><em>Research limits: </em></strong><em>The review focuses solely on articles written in English and indexed in Scopus, potentially excluding relevant contributions from other databases and languages.</em></p> <p><strong><em>Practical implications:</em></strong><em> The study offers actionable insights for managers, human resource (HR) professionals, and policymakers seeking to implement AI in ways that are ethically responsible and aligned with the principles of ethics and sustainability in people management.</em></p> <p><strong><em>Originality of the paper: </em></strong><em>This is one of the first studies to apply a humanistic management approach to the intersection of AI and people management, combining bibliometric and systematic review methods to provide a comprehensive understanding of the field.</em></p>Atinder KaurTilottama SinghRicha GoelMichela Floris
Copyright (c) 2026 Cueim Fondation
2026-08-312026-08-3144232536710.7433/s130.2026.13Decoding AI adoption in tourism: A multi-theoretical analysis based on a theory-in-use approach
https://ojs.sijm.it/index.php/sinergie/article/view/1925
<p><strong><em>Frame of the research</em></strong>: <em>This study explores how artificial intelligence (AI) is perceived and applied in the tourism industry, using the theory-in-use approach to analyze the managerial logics that drive AI integration by DMOs and tourism operators. A theoretical perspective integrating sociomateriality, service-dominant logic, and affordance theory is applied to examine how tourism stakeholders incorporate AI into marketing, experience design, and organizational processes.</em></p> <p><strong>Methodology</strong>: <em>An exploratory qualitative study was conducted, based on a purposive sample of 16 semi-structured interviews with public and private tourism managers, including DMOs and service providers. Data were analyzed thematically to identify patterns within the tourism ecosystem.</em></p> <p><strong>Results</strong>: <em>Using a theory‑in‑use approach reveals three key insights: AI is deeply entangled with daily routines reflecting a sociomaterial perspective; its affordances for seamless co-creation remain largely unexploited; and—in contrast to the assumptions of Service-Dominant Logic—managers predominantly view AI as a passive, operand resource aimed at incremental efficiency gains. These findings help explain AI integration's slow and path-dependent nature in Italian tourism.</em></p> <p><strong>Research limits</strong>: <em>The study</em> <em>focuses on traditional tourism supply chain DMOs/operators; results are time‑bound and context‑specific, calling for longitudinal and cross‑country studies.</em></p> <p><strong>Practical implications</strong>: <em>The research offers actionable insights to develop realistic and context-sensitive AI adoption strategies consistent with the needs of tourism stakeholders.</em></p> <p><strong>Originality of the paper</strong>: <em>The study adopts an integrated multi-theoretical approach and applies the theory-in-use approach to bridge the gap between technological potential and the practical use of AI in tourism offerings.</em></p>Fabiola SfoderaAlessio Di Leo
Copyright (c) 2026 Cueim Fondation
2026-08-312026-08-3144236939110.7433/s130.2026.14Useful information for readers and authors
https://ojs.sijm.it/index.php/sinergie/article/view/2192
<p>Useful information for readers and authors</p>sinergie
Copyright (c) 2026 Cueim Fondation
2026-08-312026-08-31442393408