Leveraging data analytics for effective sustainable supply chain management
Our team acts as a bridge between the academic world and the needs of companies and institutions. Through a scientific approach, we transform the challenges of digitalization and sustainability into opportunities for growth and progress.
Helping companies develop an integrated vision of sustainability in accounting information processes and reporting, leveraging the potential of digital technologies to enhance their economic, social, and environmental impact.
Technologies and Digital Innovation: Through research, we analyze advanced technological solutions that support companies and institutions in the areas of administration, finance, and control.
Sustainability Accounting and Reporting: We study and develop innovative accounting practices and performance measurement metrics to enhance the effectiveness of decision-making processes aimed at sustainability.
Disclosure and Transparency: We delve into methods to ensure the quality and reliability of Corporate Sustainability and Digital Reporting for companies and stakeholders.
Sustainability and Innovation in Information Systems: We propose models to integrate ESG principles (environmental, social, and governance) into accounting and reporting information systems, aligned with a responsible and strategic management approach.
Daniela Mancini is Full Professor of Performance Measurement and Business Analytics at the University of Teramo. Previously, she worked at the Universities of Pisa and Naples Parthenope and was a visiting professor at the Catholique University of Lille and the IESEG Business School.
In the CAPTION project, she coordinates the activities of the Teramo research unit, with a focus on disclosure of greenhouse gas emissions in sustainability reports of listed companies. Her research interests include accounting information systems, innovation management, performance measurement and environmental sustainability.
Daniela has been organizer and track chair in national and international conferences on management accounting and information systems. His publications appear in prestigious academic and professional journals, including Journal of Management and Governance, Accounting, Auditing & Accountability Journal, Technological Forecasting and Social Change, and Corporate Social Responsibility and Environmental Management.
Research topics: accounting information systems, control and innovation in corporate ecosystems, performance measurement, disclosure of environmental sustainability, carbon and green disclosure.
Activities in the CAPTION project: determinants of carbon disclosure, carbon disclosure and accounting information systems, content analysis of voluntary carbon disclosure, stakeholder engagement in carbon disclosure.
Katia Corsi is Full Professor of Business Economics at the University of Sassari. In the CAPTION project he coordinates the activity of the research units and studies the intersections between management accounting and carbon accounting.
Research topics: management control system, financial accounting, information accounting systems, sustainable business models, sustainable managerial practices.
Activities in the project CAPTION: Project coordination; integration of carbon accounting into management accounting; analysis of best practices for detecting and mitigating GHG emissions.
Danilo Boffa is a Business Economics Researcher at the University of Teramo. In the CAPTION project, he studies the quality of carbon disclosure of listed companies, developing indicators for sector analyses.
Research topics: corporate governance, corporate social responsibility, environmental reporting, benefit corporations, hybrid organizations.
Activities in the CAPTION project: Quality of carbon reporting; content analysis; carbon reporting practices; reporting standards; CR quality index.
Enrico De Camillis is a PhD student at the University of Teramo. Within the CAPTION project, it works to improve the reliability and comparability of information on environmental disclosure, helping to develop useful tools to support business and political decisions related to climate change.
Research topics: GHG emissions, climate change, carbon disclosure, environmental best practices.
Activities in the CAPTION project: Evaluation of the quality and content of environmental disclosure; analysis of differences by sector and geographical area.
Tiziana Di Cimbrini is Associate Professor at the University of Teramo. In the CAPTION project, it focuses on analyzing the quality of companies’ carbon disclosure, with the aim of improving its transparency and effectiveness through the promotion of best practices.
Research topics: carbon accounting, carbon disclosure, environmental disclosure, disclosure quality, sustainability reporting.
Activities in the project
CAPTION: Quality of carbon disclosure; development of a measurement model to promote best practices in companies.
Alberto Ezza is Associate Professor at the University of Sassari. Collaborates on the CAPTION project through the identification of carbon accounting practices through literature review and has collaborated in the development of investigation tools aimed at analyzing
Research topics: Sustainability, performance-based funding, higher education, performance management.
Activities in the CAPTION project: Carbon accounting; GHG emissions; Systematic literature review; Managerial practices; GHG reduction
Nicoletta Fadda is an Associate Professor at the Department of Economic and Business Sciences at the University of Sassari. Her contribution to the CAPTION project focuses on the impacts of carbon accounting on corporate financial statements and the design of survey tools used to examine the carbon accounting practices of Italian listed companies.
Research topics: Sustainable business models, performance measurement and management, entrepreneurial orientation, social enterprises.
Activities in the CAPTION project: Carbon accounting, GHG measurement, managerial practices.
Teresa Izzo is a research fellow at the University of Teramo. Within the CAPTION project, her work focuses on the study and systematization of national and international scientific literature concerning the disclosure of information on greenhouse gas and carbon dioxide emissions. Additionally, Teresa is engaged in the analysis of documentary content using specific metrics and software.
Research Topics: Social and Environmental Accounting; Corporate Sustainability; Accountability; Intellectual Capital Measurement; Financial Reporting.
Activities in the CAPTION Project: Literature Review; Carbon Disclosure; Content Analysis.
Ludovico Marinò is Full Professor of Business Economics at the University of Sassari. In the CAPTION project, he studies how listed companies manage emissions and implement sustainable practices.
Research topics: Public management, healthcare management, sustainable business models, public competition, higher education.
Activities in the CAPTION project: Managerial practice; carbon accounting, carbon management accounting, environmental management accounting.
Gianfranco Pischedda is a researcher at the University of Sassari. It deals with collecting company data through the administration of questionnaires to improve the effectiveness of carbon accounting practices.
Research topics: Sustainability, circular business models, management control.
Activities in the CAPTION project: Carbon accounting, GHG measurement, Managerial practices.
Cassandra Polo is a Research Fellow at the University of Sassari. In the CAPTION project, she studies Carbon Management Accounting (CMA) practices and Cap & Trade systems to reduce emissions. Her research activity focuses on the analysis of the methodologies for detecting and accounting for greenhouse gas (GHG) emissions in Cap & Trade systems, as well as on the in-depth study of Carbon Management Accounting (CMA) practices and procedures. In the project, Cassandra is involved in the review of the literature on monetary and physical accounting practices and in the development of tools for data collection on managerial practices adopted by companies.
Research topics: Performance management, sustainable business models.
Activities in the CAPTION project: Carbon accounting, accounting standards, GHG measurement, sustainable managerial practices
Antonio Prencipe is a Business Economics Researcher at the University of Teramo. In the CAPTION project, he develops theoretical and operational models to measure the quality and measurement of carbon disclosure.
Research topics: Determinants of quality in Carbon Disclosure; Measurement and reporting methodologies; Systematic literature review on the quality of Carbon Disclosure.
Activities in the CAPTION project: Carbon Accounting; Disclosure Quality; Corporate Sustainability; Environmental Reporting; GHG Emissions.
For many across the food chain it is clear: climate change is disrupting global food production. It makes the transition to more sustainable, resilient food systems all the more important. Yet, where do you begin?As a global nutrition company, Glanbia wants to support a resilient food system. Its operations are home to performance nutrition brands
Read More
An organisation’s carbon footprint doesn’t end at its premises. Indirect emissions across a company’s value chain can make up 70-90% of its footprint; and are thereby out of most organisations’ direct control. It makes measuring these indirect emissions, let alone tackling them, a much more complex undertaking.From manufacturing to agriculture to pharmaceuticals, most industries
Read More