BOOKS BY MICHELE GALEOTTI

The EU/2014/95 Directive represents a point of discontinuity in corporate report-ing which has produced several effects on corporate practices and communica-tion. Corporate control systems also had to be updated to include financial and non-financial issues such as environmental, social and governance (ESG) issues within the control and reporting mechanisms. Integrated data management can represent a crucial tool for managing the changes in progress and improving per-formance. This study aims to investigate the relationship between integrated data management and corporate reporting by assessing whether the Directive has had an impact on the implementation of integrated systems. The analysis of two virtu-ous cases in the field of sustainability reporting, as well as a public interest entity, highlights the effects of the Directive on corporate control and data management. The findings suggest different effects on companies with different sustainability reporting experience. The study has theoretical and practical implications contrib-uting to the literature about integrated data systems and sustainability reporting.

Smart technologies influence the accounting and reporting environment and pose several challenges to academics and practitioners. In this scenario, Big Data (BD) and BD analytics could play a crucial role in improving management control and accounting practices, as well as the accuracy of financial, non-financial and sus-tainability reporting. This paper is the first to draft the impact of BD and BD ana-lytics in the management of non-financial and sustainable information. It in-volved a review of the literature connecting BD to sustainability accounting and reporting, using document-based data covering the 2010-2022 period. The paper’s main contribution, by applying a qualitative approach, is the mapping of current research on this emerging topic. Elaborating on previous scholarly contributions, it provides a first account of this research area and recommends possible directions for future studies.

In current economic contexts, one of the most important drivers of firm success is the ability of information systems to answer the call for new relevant data. This request for data is increasingly related to the likelihood of supporting the strategic decision-making process. Consequently, data collection and data analysis processes are evolving from the traditional Enterprise Resource Planning systems to innovative Strategic Intelligence. Despite the growing attention on Intelligence, there is a lack of studies analysing the many critical perspectives and data that firms can consider to embrace Intelligence in strategic management. The literature, from one perspective, does not clearly define the boundaries of the broad concept of Strategic Intelligence, and, from another perspective, does not provide the needed support to the information selection process for decision-making. Accordingly, the aim of this paper is to develop an integrated framework that aims to support the commitment of managers to Strategic Intelligence by analysing the implications for information systems. Using a structured literature review, we develop a conceptual comprehensive framework based on five main dimensions: competitive intelligence, market intelligence, resources intelligence, finance intelligence and innovation intelligence. The comprehensive framework provides insights and guidelines for collecting, analysing and explaining data for Strategic Intelligence. Specifically, the paper suggests sources and methods to translate data into effective knowledge for strategic decision-making.

The company’s competitive strength in the capital market directly reflects its ability to relate and communicate with financial investors in terms of strategy and processes of value creation. In this context, in order to make more effective this relationship, it is necessary to outline a set of Key Performance Indicators (KPI), consistent with the logic of financial investors, able to fully represent the company’s strategic potentiality. It has also to be built a model of communication - Business Strategy Scorecard (BSS) for the financial markets - that, coordinating in a systematic and synthetic context these KPIs, is able to convey the essential knowledge required to value the company competitively as an opportunity of capital investment. The proposed theoretical model and the construction of the BSS have been subjected to empirical testing. The research, which took almost two years, was conducted by questionnaire and direct interviews with a significant number of companies registered to the National Association of Administrative and Financial Directors (ANDAF) and has generated significant results about the real effectiveness of the theoretical approach.