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Chiara Ionio, Giulia Ciuffo, Marta Landoni

The invisible legacy: What is the impact of ACEs on parenting and child development?

MALTRATTAMENTO E ABUSO ALL’INFANZIA

Fascicolo: 1 / 2025

This study investigates the intergenerational transmission of trauma by analyzing the impact of parents’ Adverse Childhood Experiences (ACEs) on parenting and child development. Results show that higher ACEs correlate with increased trauma centrality (r = .460, p < 0.05) and post-traumatic symptoms, including avoidance (r = .509, p < 0.05), hyperarousal (r = .386, p < 0.05) and intrusion (r = .510, p < 0.05). ACEs are also associated with im-paired pa-rental mentalization (r = .518, p < 0.05) and higher parental stress (r = .668, p < 0.05), which in turn predicted children’s emotional dysregulation (ß = 0.338, p = 0.005) and internalizing symptoms (ß = 0.361, p = 0.010). These results emphasize the cyclical nature of trauma and its psychological impact across generations.

Angelica Cristal Sirotich, Alessandra Bavagnoli, Elena Camisasca

Adverse Childhood Experiences and Psychological Well-being: The role of Cognitive Emotional Regulation Strategies and Social Support

MALTRATTAMENTO E ABUSO ALL’INFANZIA

Fascicolo: 1 / 2025

In the literature, the long-term negative effects of adverse childhood experiences (ACEs) on mental health are well known. However, few studies have investigated the role of social support and cognitive-emotional regulation strategies (CER) in subjects with ACEs. Therefore, considering a sample of 86 subjects (N = 24 with histories of ACEs and N = 62 without histories of traumatic events), the present study investigated: 1. The associations among the presence/absence of ACEs, the use of CER strategies, and psychological well-being. 2. The indirect effect of the presence/absence of ACEs on psychological well-being through the mediation of CER strategies. Moreover, by considering only subjects with ACEs, the study explored: 3. The indirect effect of social support on psychological well-being through the mediation of the CER strategies (CER). Results showed that the presence of ACEs was associated with the maladaptive CER strategies of rumination, catastrophism, and blaming others and with participants’ low psychological well-being. Regarding the mediational analyses, only rumination strategies mediated the association between ACEs and psychological well-being. Moreover, in the case of participants with ACEs, the rumination and positive reappraisal strategies mediated the association between social support and psychological well-being.

Marina Angela Visco, Maria Rosaria Juli, Venusia Covelli, Elena Camisasca

Associations between Adverse Childhood Experiences Subtypes and Eating Disorders: A Systematic Review

MALTRATTAMENTO E ABUSO ALL’INFANZIA

Fascicolo: 1 / 2025

Over time, the literature showed how adverse childhood experiences (ACEs) could increase the risk of developing eating disorders (EDs). However, in the literature, there is a gap about which specific adverse experiences could be associated with different subtypes of EDs. In addition, the mechanisms that could play a moderating or mediating role between childhood adverse experiences and the onset or maintenance of EDs are still unclear. The present study aims to systematically review the literature to examine which specific adverse experiences could be associated with EDs and which factors may act as moderators or mediators of these associations. We reviewed studies published from 1st January 2000 to 31st July 2024 using PubMed, PsycINFO, Scopus, and Web of Science databases. This paper considered 12 studies that met the inclusion criteria. Results showed a higher prevalence of ACEs in ED patients than in non-clinical populations. Among the diagnostic categories of ED, the evidence suggested that binge-type disorders had the highest ACE exposure, while anorexia nervosa restricting type (AN-R) had the lowest ACE prevalence. Many studies reported the role of emotional, physical, and sexual abuse in bulimia nervosa (BN) and binge eating disorder (BED). Regarding the potential mediators and moderators of the association between ACEs and ED, the present review identified some mediating factors that could explain this relationship. These results highlight the importance of an accurate screening for ACEs in individuals with EDs and in developing targeted interventions.

This study applies a spatial regression model to panel data to investigate the impact of spatial proximity between Italian high-growth startups, termed Gazelles, on their Return on Assets (ROA). The model incorporates a spatially lagged dependent variable to capture the influence of neighboring firms’ performance. Furthermore, we examine the association between perceived crime levels in the provinces where these startups operate and their profitability. Our results show that operating profitability is positively associated with mutual geographic proximity among Gazelles, whereas it is negatively affected by elevated perceptions of local crime. These findings are relevant for entrepreneurs, incubators, and accelerators seeking to identify contextual factors that may enhance or impede firm performance. They also have significant implications for policymakers aiming to design strategies that foster positive externalities and mitigate detrimental externalities in entrepreneurial ecosystems.

Assunta Di Vaio, Sabrina Palladino, Elisa Van Engelenhoven

Digital Twins nei Sistemi Portuali e il contributo di GHG accounting: Una review della letteratura

MANAGEMENT CONTROL

Fascicolo: 1 / 2025

This study explores the existing literature to better understand how Digital Twins (DTs) have been analyzed in the perspective of measuring and reporting the carbon footprint of port systems. The study also analyzes how greenhouse gas (GHG) accounting can contribute to feed the DTs information system regarding the values of emissions from mooring, unmooring and manoeuvring operations at the ship-port interface. Although several studies have explored the implementation of new technologies to improve the technical efficiency of ports and their effects on emissions, and others have analyzed GHG accounting for the measurement and reporting of the latter, it remains uncertain how GHG accounting can be integrated with DTs for predictive analytics of ship-port interface operations. This study conducts a literature review on a dataset of 47 articles from Scopus database and Google Scholar, published from 1990 to 2024. The results highlight that, since 2015, research on DTs in ports has highlighted their key role in reducing the carbon footprint and in achieving the Sustainable Development Goals (SDGs), particularly SDG7. To the best of our knowledge, this is the first study that analyses, according to a holistic approach, digital systems for virtual representations (DTs) and measurement and reporting systems (GHG accounting) for environmental sustainability at the ship-port interface to support public management decisions. This study provides a different perspective of analysis to the decarbonization of the port sector, with theoretical and practical implications also in response to the UN 2030 Agenda and its SDGs.

Daniela Cicchini, Maria Luisa Cotana

Assessing the Level of Sustainability Planning: Insights from the Automotive Sector

MANAGEMENT CONTROL

Fascicolo: 1 / 2025

This paper aims to assess the extent to which sustainability goals are being planned within the automotive sector to achieve the Sustainable Development Goals (SDGs). Our research is an exploratory study. The study employed a qualitative methodology with a content analysis approach. We conducted a semi-manual content analysis of 20 leading European automotive companies. Our exploratory research results suggest that companies prioritize environmental aspects in their planning, with a particular focus on SDGs 7, 12, and 13. SDGs 1, 2, 14, and 16 receive limited coverage, possibly because they are not directly connected to the core activities of the automotive sector. However, the results align with findings from earlier studies and the industry’s characteristics. This study aims to contribute to the academic literature on strategic planning by examining its extent in the automotive industry and providing insights into the effectiveness of strategic planning tools in achieving sustainability goals. Our study provides a perspective on the current state of sustainability planning within a specific sector, thereby contributing to strategic studies. In practice, it highlights the effectiveness of planning instruments in achieving sustainability objectives and the key themes receiving the most significant attention. Finally, our research is directed at academics, practitioners, and decision-makers.

Cristina Campanale, Riccardo Giannetti, Fabio Magnacca

Exploring Business Resilience Through Financial Statements Analysis

MANAGEMENT CONTROL

Fascicolo: 1 / 2025

This study explores business resilience through a financial accounting lens. Business resilience refers to a firm’s ability to anticipate and respond to crises, maintain operational continuity, and recover rapidly. In financial terms it is assessed by analyzing the variability of financial results. Resilience depends on various characteristics and capabilities, identified in the literature as drivers of resilience. These drivers represent the actionable levers to improve resilience capabilities and the elements that underline a company’s resilience level. The drivers are often qualitative, making them difficult to assess objectively. Using a deductive approach and drawing on existing literature, this study develops logical connections between the drivers of business resilience and indexes of the financial results’ variability. Informed by signalling theory, the research aims to address the concerns regarding the lack of practical methodologies to operationalize resilience in a way that is both actionable and useful in practice. The proposed conceptual scheme signals to managers information to shed lights, monitor and manage resilience both ex-ante (to inform decision-making) and ex-post (to evaluate past decisions). Additionally, it signals resilience capabilities to external stakeholders, thereby facilitating more informed decisions regarding an organization of interest. The conceptual scheme highlights the potential of financial statements to depict a company’s assets, financial health, and economic performance but also to reveal its resilience capability. Accordingly, this study advocates for a broader use of traditional financial statement analysis as a tool for managerial decision-making.

Simone Pizzi, Francesca Imperiale, Roberta Fasiello

Youth players management and financial performance in football industry

MANAGEMENT CONTROL

Fascicolo: 1 / 2025

This research aims to contribute to the scientific debate on financial performance in football organizations by evaluating the enabling role of talent management practices. Grounded in Resource-Based Theory (RBT) and Transaction-Cost Economics (TCE), the analysis highlights the financial impact of strategic decisions made by sports directors. Using a two-step machine learning approach, the study reveals that investing in academies can yield higher financial returns. The findings confirm that teams adopting this strategy are better positioned to meet the financial objectives set by international and national regulators, such as UEFA and FIFA. By addressing the knowledge gap on the role of youth sector development in financial performance, this research offers valuable insights for both academia and sports management.

Francesca Sgrò, Gail Denisse Chamochumbi Diaz, Federica Palazzi, Massimo Ciambotti

The effect of corporate governance on SDG performance of Italian listed companies

MANAGEMENT CONTROL

Fascicolo: 1 / 2025

Adopting agency and stakeholders’ theories, this study examines the relationship between corporate governance and sustainability performance, focusing on Italian listed companies. Specifically, this study investigates which corporate governance attributes, such as board size, the presence of independent members and the institution of social committees, influence the achievement of Sustainable Development Goals (SDGs). Based on a quantitative approach, this study has employed an ordinary least squares (OLS) regression model, and data have been collected from a sample of 234 companies extracted from the ATOKA-CERVED database. Findings suggest that the presence of independent members, and a sustainability committee, positively contributes to the achievement of SDGs. Regarding theoretical implications, our study supports the valid agency and stakeholder theories, suggesting that the greater heterogeneity of the Board (independent directors) and the establishment of sustainability committees seem to reduce agency problems and promote sustainability. Concerning the practical implication, this study offers relevant information to entrepreneurs and managers. Specifically, it recommends diversifying the Board of Directors with independent directors and establishing dedicated committees to address sustainability themes.

Cecilia Correggi, Stefano Ghinoi, Riccardo De Vita, Paolo Di Toma

A Non-Financial Disclosure Analysis to explore the Role of Digitalization in Enabling Circular Business Models

MANAGEMENT CONTROL

Fascicolo: 1 / 2025

The concept of Circular Economy has gained the attention of scholars, policy-makers, and businesspeople, who see it as a novel approach for addressing the economic and environmental issues caused by the traditional linear model of pro-duction and consumption. The scientific literature suggests that companies can innovate their business model by introducing circularity elements with the support of digital technologies. However, there is a lack of empirical studies investigating how much digitalization is intertwined with Circular Economy in the strategic agenda of businesses. To address the above research gap, we focused on large companies, because of their leadership in global markets and capacity to influence stakeholders. We applied content analysis to the corporate sustainability reports of the companies included in the Dow Jones Sustainability Index Europe. Our results show that the connection between digitalization and Circular Economy is still poorly reported and accounted by large European companies, Despite the recent interest towards Circular Economy - especially in some specific industries - a fi-nalized and organic discussion in the strategic-organizational dimension for design-ing and implementing circular Business Models does not yet emerge in a clear way.

Carmelo Arena, Stefania Veltri, Franco Rubino

Eco innovation disclosure in Italian Firms: A Content Analysis Approach

MANAGEMENT CONTROL

Fascicolo: 1 / 2025

The increasing urgency to rethink economic development models in favor of sustainability, combined with growing stakeholder pressures on companies, has fostered the interest in eco-innovation, which encompasses the adoption of techniques, processes, systems, and products aimed at reducing or eliminating harmful environmental impacts. In this context, the aim of the study is to examine whether Italian companies disclose eco-innovation in their sustainability reports. To address this question, we employ a content analysis of sustainability reports from leading Italian companies in innovation and sustainability practices, based on R&D investments and ESG scores, extracted from Refinitiv. The findings suggest that green innovation remains an emerging topic yet to be fully embraced in corporate reporting practices. This study expands the academic literature on eco-innovation disclosure and offers valuable insights for managers, enabling them to critically evaluate their sustainability reports, improve the quality of their communications, and enhance transparency levels.

Domenica Lavorato, Alessandra Lardo, Rita Lamboglia

Mapping and measuring IC in Knowledge- Intensive Organizations: An interventionist study

MANAGEMENT CONTROL

Fascicolo: 1 / 2025

This research proposes a conceptual framework for mapping and measuring intellectual capital (IC) in knowledge-intensive organizations (KIOs) and designs a tool specifically aimed at identifying and evaluating the processes that lead to the creation, enhancement and maintenance of IC. IC is increasingly recognized as a key strategic asset in today's competitive business environment. However, its intangible nature presents challenges for quantification and it is particularly relevant in KIOs. Despite various frameworks proposed by literature, the practical implementation of IC measurement remains inconsistent, with limited evidence of its adoption and benefits in organizations. This study adopts an interventionist approach, with academics working with a research center to address the issues of IC mapping and measurement. The research findings present a conceptual framework and an IC tool, composed of processes and processes indicators, which has been subsequently tested in a selected department, representing our pilot case. This article contributes to both research and practice on non-financial measurement, by conceptualizing an innovative approach to mapping and measuring IC in the complex context of KIOs.

Nicola Labanca

Una Resistenza italiana fra passato e futuro

ITALIA CONTEMPORANEA

Fascicolo: 307 / 2025

L’articolo analizza il volume di Luca Baldissara “Italia 1943. La guerra continua” (2023) nella prospettiva degli studi recenti sulla storia della partecipazione italiana alla Seconda guerra mondiale, e in particolare degli studi sulle origini della Resistenza antifascista. Esso ne mette in rilievo tre punti, relativi: al rapporto fra la guerra, il regime e il Paese; alla visione proposta del 1943 come problema storiografico nella sua completezza e non a pezzi; alla interpretazione della Resistenza degli italiani e delle italiane come Resistenza plurale e non come sola opposizione politica e guerra partigiana. Tale approccio più comprensivo appare opportuno perché il volume, sintesi della storiografia del passato, possa essere imprescindibile per la ricerca futura.

Joshua Arthurs

“Big Bang” or “Buco Nero”? New Perspectives on Italy’s 1943

ITALIA CONTEMPORANEA

Fascicolo: 307 / 2025

Questa recensione presenta un’analisi critica del libro di Luca Baldissara, “Italia 1943. La guerra continua” (2023). Il recensore mette il libro in discussione con dibattiti storiografici correnti attorno alla caduta del regime fascista, l’armistizio dell’8 settembre, l’occupazione e la liberazione, il collaborazionismo e la resistenza. Inoltre esamina il significato dell’opera nel quadro della politica della memoria italiana.

Nel corso del procedimento penale a carico di Carmosina M., il giudice istruttore presso il Tribunale di Milano solleva la questione incidentale di legittimità costituzionale dell’articolo 546 del Codice penale. Attraverso la sentenza 27 del 1975 la Corte costituzionale si pronuncia relativamente al passaggio in cui l’articolo punisce chi cagioni l’aborto di una donna consenziente anche qualora sia stata accertata la pericolosità della gravidanza per il benessere fisico o per l’equilibrio psichico della gestante. La sentenza è un’autentica cesura che dà origine a un “tempo di mezzo”, prima del “tempo nuovo” determinato dalla depenalizzazione a precise condizioni introdotta dalla legge 194 del 1978. Il contributo ricostruisce e interpreta questo passaggio cruciale e lo inserisce in una genealogia articolata, considerandolo un evento specifico ma non autonomo.

Il saggio ripercorre il dibattito che, nel secondo dopoguerra, accompagna l’interpretazione dell’articolo 29 della Costituzione in relazione al matrimonio. La norma per un verso afferma “l’eguaglianza morale e giuridica dei coniugi” e, per l’altro, ammette che la legge possa limitarla “a garanzia dell’unità familiare”. Attorno a questa antinomia ruota la persistenza di un assetto familiare gerarchico, previsto dal Codice civile del 1942. A partire da una decisione della Corte costituzionale del 1970, che interpreta l’eguaglianza come precondizione dell’unità, se ne rintraccia l’evoluzione nel decennio precedente, in rapporto alle istanze politiche di riforma del diritto di famiglia.

La sentenza della Corte costituzionale 55 del 1968 sui vincoli di piano regolatore è una pietra miliare nella storia urbana dell’Italia repubblicana. Emessa a meno di un anno dall’approvazione della “legge ponte”, segnò una pesante battuta d’arresto lungo il percorso, già accidentato, della riforma urbanistica. L’articolo ripercorre la vicenda giudiziaria che condusse al pronunciamento della Consulta, a partire dalla mobilitazione dei proprietari fondiari di Palermo per sottrarre i propri beni ai vincoli e alle limitazioni imposti dal piano regolatore approvato nel 1962. Dopo aver analizzato il giudizio costituzionale, si ricostruisce l’animato dibattito pubblico che la sentenza suscitò e si evidenziano le molteplici questioni sottese al pronunciamento della Corte, concentrandosi sul nodo politico del rapporto tra proprietà dei suoli e diritto di costruire, e sul connesso bilanciamento tra i principi costituzionali della tutela della proprietà privata e della funzione sociale che essa è chiamata a svolgere.