Armando Papa

Shaping circular disclosure capital? Intellectual capital and DEI disclosure maturity in SMEs

Purpose This study aims to examine how the human, structural and relational dimensions of Circular Intellectual Capital (CIC) contribute to the development of Circular Disclosure Capital (CDC), conceptualized as a domain-specific organizational disclosure capability enabling firm...

From FAT to value: building competence through fairness, accountability and transparency for sustainable business

Purpose The aim of this paper is to investigate how core characteristics of artificial intelligence (AI), including fairness, accountability and transparency (FAT), contribute to sustainable business value creation. Design/methodology/approach The data were collected through a su...