The circular economy (CE) is increasingly being recognized as a viable alternative to the traditional linear model of production and consumption, which is now widely acknowledged as unsustainable. For these reasons, the academic literature has begun to take an interest in the way in which companies implement CE strategies in their business models and disseminate information regarding this new model of production and consumption. Specifically, scholars have begun to investigate the dissemination of CE information, but this area of research is still underexplored. In fact, there are only a few studies investigating the factors that influence the levels of CE disclosure (CED). In order to fill the knowledge gap, this study aims to examine the impact of national culture on CED levels. First, this study uses a manual content analysis to measure the amount of CE information disseminated in the sustainability reports of 81 international companies. Secondly, a linear regression model is used to test the impact of national culture on the CED. The results show adequate levels of CE information disclosed through sustainability reports. In addition, they demonstrate a negative impact of power distance and masculinity and a positive effect of uncertainty avoidance and long-term orientation on the CED. To the best of our knowledge, this is the first study to explore the influence of national culture on CED, addressing a gap in the literature at the intersection of cultural values and sustainability reporting practices. By highlighting how specific cultural dimensions shape firms’ disclosure behaviour, this study provides valuable insights for companies –seeking to align their reporting with stakeholder expectations – as well as for policymakers and training institutions, who aim to promote more effective and culturally sensitive sustainability frameworks.

The increasing urgency of environmental concerns, alongside the global challenges posed by climate change and resource depletion, has underscored the need for a transition toward a circular economy (CE). The banking sector plays a pivotal role in this shift, not only by financing and supporting circular initiatives across industries, but also by adopting CE principles within its own operations to enhance accountability and build stakeholder trust. In this context, banks are expected to improve transparency by disclosing information about their CE practices. Despite this growing relevance, CE disclosure (CED) in the banking industry remains an underexplored area in academic research. Therefore, this study seeks to address this gap by investigating the impact of CED on banks’ market value. Adopting a signalling theory perspective, the analysis applies an Ordinary Least Squares (OLS) regression to a sample of 107 European listed banks, focusing on CE information disseminated through their official websites. The results reveal a positive and statistically significant relationship between CED and market value. These findings offer interesting theoretical insights and practical implications.

The convergence of Artificial Intelligence (AI) and Circular Economy (CE) is often suggested as a promising pathway for sustainable transformation in the agri-food sector. Yet, how human involvement is configured across AI systems, and whether it enables or limits circular outcomes, remains poorly understood. This study examines how AI is integrated into CE-related practices in agri-food organisations and how human roles are distributed across the AI lifecycle, with particular attention to organisational size and structure. Based on a systematic review of 88 peer-reviewed articles published between 2015 and 2025, the study offers a cross-cutting analysis of how AI systems are conceptualised, developed, deployed, and monitored, and how CE goals are addressed within these processes. Results show a strong imbalance: the early phases of the AI lifecycle are largely shaped by external technology providers, while internal organisational actors are mostly engaged during implementation and operational tasks. Strategic and governance-related phases remain underexplored, and participatory approaches are rare. CE considerations are often reduced to operational metrics, such as waste reduction or resource efficiency, rather than driving systemic redesign or regenerative business models. These findings highlight the need to reposition human involvement as a central lever in aligning AI with circular outcomes. Without stronger organisational capacity, inclusive governance, and CE-aware design logics, AI risks reinforcing existing inefficiencies instead of enabling ecological transition. The study offers a timely contribution to debates on digital sustainability and agri-food innovation, proposing future research directions that foreground agency, adaptability, and systemic value creation.

In an era marked by ever-increasing environmental concern and technological novelty, Life Cycle Assessment (LCA) has come to serve as one key instrument for evaluating environmental performance of organizations. Conversely, much literature has neglected possible strategies for aligning digital transformation (DT) with LCA activities as digital technologies care about dissemination. This study fills the gap by examining how non-technological assets such as data-driven culture (DDC) and digital capabilities (DC) spur digital transformation in LCA practice. Building on Resource-Based View (RBV), this study sees DDC as an organizational resource and DC as a human resource that mediates the effects of DDC on DT. Data were collected through an online survey among 229 Italian companies in the agri-food sector, an environment where the institutionalization of LCA adoption occurs. Structural equation modeling (SEM) was used to test hypothesized relationships. The results suggest that while DDC has no direct effects on DT, it promotes digital capabilities among employees, which in turn affect DT, thereby confirming a full mediation effect. The research supports the idea that transformation of practice relative to sustainability needs actual digital innovation and therefore cannot be achieved by just introducing new technologies. Instead, an important aspect of this process is to bring about a cultural change and the development of human skills. As much as technology influences the advancement of sustainability schemes, such as LCA, it could be unaffecting just by itself. A data culture must grow to foster an environment where data are valued, disseminated, and applied in decision-making, whilst employees should have digital capabilities that help them to draw insights from data, take action, and innovate. Conversely, if cultural and human elements are taken into consideration, the application of the technologies will be enhanced and maximized.

The study explores the under-investigated intersection between corporeality and entrepreneurship by conducting a systematic literature review on the role of physical appearance in entrepreneurial processes. Despite traditional interest in the influence of bodily aesthetics—particularly physical attractiveness—within feminist scholarship, current research is largely dominated by theoretical approaches rooted in evolutionary and social psychology. Existing studies, while methodologically rigorous, often lack socio-political depth and fail to critically engage with feminist or intersectional paradigms. By adopting a PRISMA-guided systematic review protocol review, the authors identified a final corpus of 15 core studies. Such studies were subjected to bibliometric framing and deductive qualitative content analysis aimed at identifying dominant theoretical backgrounds, recurring methodologies, sample characteristics, and investigated entrepreneurial stages. Results indicate a pronounced quantitative orientation and a consistent preference for structured entrepreneurial environments and early-stage financing scenarios. The analysis reveals a pervasive attractiveness bias and a lack of critical engagement with its implications, which may contribute to legitimizing existing gender hierarchies within entrepreneurial ecosystems. The study ultimately calls for a broader epistemological agenda that integrates feminist ethics, qualitative inquiry, and a critical perspective on bodily representation in entrepreneurship research. The findings provide a foundation for more inclusive and politically aware investigations into how corporeality shapes entrepreneurial outcomes and imaginaries.

Research, innovation, and entrepreneurship are key in academia, with entrepreneurship serving as a bridge between science and business to drive economic growth. While being more inclusive of women is generally seen as beneficial, gender equality is still far off, with a clear gender gap showing unequal conditions. The Global Gender Gap Index (GGGI) in 2024 showed a global gender gap of 68.5% across 146 economies. The Economist’s Glass-Ceiling Index (GCI) in 2024 highlighted a persistent 12% wage gap. This study investigates the gender gap in research, innovation, and entrepreneurship across European universities, specifically examining the distribution of European Research Council (ERC) funding and potential gender bias. Analyzing the geographical allocation of ERC grants, the study reveals a funding disparity, with fewer women researchers receiving funding. While countries with fewer projects show no significant gender differences, those with larger funding volumes exhibit clear disparities favouring men. The second part of the study explores the potential reasons behind the differing percentages of female and male researchers and the socioeconomic factors influencing ERC funding. The analysis suggests that gender equality has an impact on the proportion of female Principal Investigators (PIs) in a country, and factors like women’s participation in the workforce, working conditions, entrepreneurship, and political representation influence ERC grants for women. Structural changes are so needed for a more gender-balanced academic environment. Future research could look at sociocultural and psychological barriers for women in securing ERC funding.

Knowledge is widely recognized as a core strategic resource in today’s knowledge-driven economy. Consequently, Knowledge Management (KM) processes have become central to organizational strategies (Yee et al., 2019; Krause et al., 2019). The spread of new technologies is driving structural changes and innovative dynamics in the business landscape. Decentralized Autonomous Organizations (DAOs) redefine traditional structures using blockchain technology (Wright, 2021). This decentralized structure provides an open, transparent and democratic platform, allowing organizations to harness collective intelligence (Kahan and Rock, 2008; Gola et al., 2023) and improve knowledge management, which all participants can access, contribute to and share information in real time. (Bhatt, 2001; Liu et al., 2022; Phillips, 2024).
While literature covers the importance of knowledge management in organizations (Jelenic, 2011; Hebibi et al., 2019; Koivisto and Taipalus, 2023) as well as DAOs and their decentralized governance structures (Piselli, 2019; Santana and Albareda, 2022; Guillaume et al., 2022), there is a gap in addressing how these two domains intersect. Currently, how a decentralized structure impacts knowledge management remains largely unexplored. This work will bridge the gap between KM practices and DAOs, highlighting this delicate balance between opportunities and challenges.
Through qualitative analysis supported by a comprehensive review of international literature and legal references, this article investigates the impact of decentralization via smart contracts and the transparency enabled by blockchain technology. On one hand, DAOs provide an environment conducive to the democratic sharing of knowledge, encourage direct participation, and reduce information asymmetries. On the other hand, the fragmentation of knowledge, loss of tacit knowledge, and absence of a clear regulatory framework present significant challenges to the sustainability of KM processes.

New technologies, particularly blockchain and non-fungible tokens (NFTs), are profoundly transforming the cultural and artistic sectors. Museums are actively responding to this shift by adopting advanced digital tools that enable more engaging, personalized, and innovative visitor experiences. Through the integration of NFTs and immersive technologies, museums can extend the boundaries of cultural participation beyond the physical space, allowing users to interact remotely or gain access to exclusive content such as private exhibitions, supplementary materials, and virtual events. NFTs also allow museums to offer limited digital editions of artworks to collectors around the world, fostering new communities and business models based on digital ownership and participation.
These emerging opportunities demand a reevaluation of how artworks are protected, enhanced, and enjoyed in digital environments. However, for stakeholders to adopt these tools with confidence, several challenges must be addressed.
This study, grounded in the Italian legal framework, investigates key legal issues including copyright law, image rights of cultural assets, and the role of Online Dispute Resolution (ODR) mechanisms in resolving disputes that may arise in NFT transactions. Additionally, the study examines the fiscal implications linked to the creation and commercial use of NFTs by companies.
In a context marked by regulatory uncertainty and diverging legal theories, our research reviews prevailing interpretations and, pending legislative action, proposes a preliminary legal framework. This framework aims to ensure that the creation and transfer of NFTs via smart contracts can be carried out in a transparent, secure, and legally coherent manner, fostering greater trust in the digital transformation of the cultural heritage sector.

To celebrate the anniversary of the Dayton agreements after the Sarajevo war (1992-1995), a phygital exhibition Sarajevo, from war to peace thirty years later is going to be launched between Bari and Sarajevo, inspired by the Ars Aevi project and celebrated through words and experiences of many protagonists, from local to Italian authorities, from children of yesterday to the adults of today.
Born as a political and peaceful artistic action in response to the war, conceived and realized by Enver ‘Enjo’ Hadžiomerspahić, the project started in 1992 from the Michelangelo Pistoletto’s donation of his artwork Porta allo Specchio. Become one of the greatest contemporary art collections, Ars Aevi will find its definitive location in the new Museum of Contemporary Art designed by Renzo Piano in 2005, donated to Sarajevo and just presented according to its executive design. The collection can be known and enjoyed thanks to the website, the online catalogue and a virtual exhibition, a sort of demo preview of the new Sarajevo Museum.
The project of the Sarajevo, from war to peace thirty years later exhibition, realized through the collaboration of the University of Bari “Aldo Moro”, many Italian and Bosnian institutions and the partnership of the Ars Aevi Museum, aims to promote intercultural dialogue and peace, through an exhibition combining stories and contents, in a physical, digital, interactive and immersive way, by using different digital tools, such as an interactive ‘augmented’ catalogue and a VR exhibition on ArtSteps.

The rise of Artificial Intelligence (AI) in the visual arts represents a significant shift in contemporary creative practices, prompting urgent questions about the nature of art, the role of the artist, and the boundaries of human-machine collaboration (Cetinic & She, 2023; Rooij, 2024). This paper investigates how generative AI technologies are reshaping the visual arts, with a particular focus on their influence on the creative process (Miller 2019), the attribution of authorship, and audience perception.
Adopting a thematic literature review methodology within an interdisciplinary framework—spanning art theory, media studies, and cognitive science—the research synthesizes key developments from 1975 to 2024. The literature covers a temporal span from the earliest seminal explorations of computer-aided art (Molnar, 1975) to the most recent advances in generative AI technologies and critical discourse (Chiodo, 2024; Messer, 2024). This diachronic range enables a comprehensive understanding of both the historical evolution and the contemporary debates surrounding AI’s role in the visual arts.
This research identifies and analyses three core conceptual themes emerging in the discourse. First, the ontology of AI-generated art interrogates the core concepts that address the definition of art, AI, and the links between them. Following a logical progression, the second theme that emerged presents the critical debates revolving around three central issues: authorship, originality, and intentionality (Floridi, 2021; Hertzmann, 2018; Chiodo, 2024). Finally, the review addresses the issue of audience perception, with particular attention to the cognitive bias that emerges when individuals evaluate artworks produced by AI (de Roji, 2024). This final theme is crucial for understanding not only how AI artworks are judged aesthetically but also how deep-rooted expectations about human creativity influence the reception of machine-generated art.
By drawing a historical parallel to the initial resistance faced by photography in the 19th century (Hertzmann, 2001), the paper contextualizes the current scepticism toward AI art as part of a broader cultural negotiation of new media. The findings suggest that AI is not displacing human creativity but rather expanding its modalities—offering novel pathways for artistic exploration and expression.
This study contributes to the academic debate by moving beyond polarized narratives of celebration or rejection, and instead, provides a nuanced, evidence-based reflection on the evolving dynamics between artists, machines, and audiences.

The increasing integration of artificial intelligence (AI) into decision-making processes represents a fundamental lever for competitive positioning, especially for start-ups operating in innovative ecosystems such as Rome Technopole (RT). This paper analyzes whether and how RT startups adopt AI to support decision-making and knowledge management processes, basing these processes on ethical and human-centric principles.
After the preliminary reconstruction of the conceptual framework, using a qualitative-quantitative approach based on semi-structured interviews and questionnaires aimed at innovative startups and SMEs, the study shows that AI solutions are used for big data analysis, simulation of future scenarios and optimization of business strategies. Technologies, in fact, enhance the effectiveness of decisions through predictive analysis and automation, without ever replacing the critical contribution of the human element, which remains guaranteed through feedback, periodic meetings and mentorship sessions. At the same time, transparent and secure data management is essential to establish a climate of trust with stakeholders.
In addition, the adoption of AI is integrated with economic, social, and environmental sustainability criteria, directing innovation towards ethical and responsible business models, in line with the 17 Sustainable Development Goals and Environmental, Social, and Governance (ESG) standards.
The results indicate that, while still in its infancy, the use of AI in RT startups offers significant opportunities for growth and competitiveness, if the integration between advanced technology and human resources is strengthened.

This study explores how Artificial Intelligence is reshaping managerial competencies in modern organizations. While much of the literature emphasizes technological capabilities, we adopt a human-centric perspective to map the evolving competencies, skills, knowledge, and responsibilities that managers must acquire to navigate the evolving technological landscape. The analysis is grounded in a Systematic Literature Review conducted in accordance with the PRISMA framework. A total of 92 peer-reviewed academic articles were examined using a hybrid methodology that combines Large Language Model-assisted content extraction with structured human coding. The resulting taxonomy groups these competencies into four macro-areas: (1) strategic and decision-making competencies, (2) technical and analytical skills, (3) ethical and legal regulatory knowledge, and (4) leadership and change management. Each category includes specific sub-competencies reflecting the complex, interdisciplinary nature of AI adoption. The findings reveal a predominance of studies focused on tertiary industries and a strong reliance on qualitative research designs. A fit score was applied to assess each contribution’s alignment with the review’s objectives. By mapping the evolving skillset required for AI readiness, the study offers both theoretical insights and practical orientation for managers, educators, and policymakers seeking to navigate digital transformation responsibly and effectively.

This paper explores the development and implementation of a digital knowledge-action platform designed to embed and translate the SoPHIA (Social Platform for Holistic Impact Assessment) method—a multidimensional framework for evaluating cultural heritage initiatives—into an accessible and participatory digital environment. Building on the Horizon 2020-funded SoPHIA project, the SoPHIA for CHANGES initiative, led by Roma Tre University and funded under Italy’s Next Generation EU program, sought to address this gap by creating a digital platform grounded in the participatory ethos of the original SoPHIA method. The research employed a Participatory Action Research (PAR) approach, involving iterative cycles of collaboration between academic researchers, digital developers, and cultural heritage stakeholders. This methodology ensured that the platform was not merely a technical artefact but a co-created tool for reflexive learning, action, and knowledge transfer.
The research makes several significant contributions. Firstly, it enhances our understanding of how digital platforms function as socio-technical infrastructures for knowledge creation and dissemination within the cultural sector. It highlights a shift from static information repositories to dynamic, reflexive systems that actively engage and empower users. Secondly, the study introduces a process model for designing a comprehensive heritage impact assessment platform grounded in participatory knowledge management. This model offers valuable guidance for developing future knowledge-action platforms in cultural management and other complex, interdisciplinary domains. Ultimately, this project sheds light on how cultural heritage impact assessment can be disseminated and sustained through digital means without losing the critical reflexivity and human judgment that define meaningful heritage work. It demonstrates that digitalization, when rooted in participatory principles, can enhance—not replace—human creativity, sense-making, and collective action.

Healthcare today more than ever is supported by technological innovation that has allowed the improvement of the standards of diagnosis and treatment but also the enhancement of the collection of anamnestic information and monitoring of the treatment path. The new digital health technologies (DHT) and the use of algorithms based on machine learning and artificial intelligence have improved the integration and analysis of data from different sources, becoming a driving force for network collaborations both for research purposes and for healthcare. Moreover, the innovative solutions resulting from the integration between technology and healthcare, aiming at strengthening health services efficiency and patient outcomes, involve the need to integrate complex technologies and specific skills in the design of instruments, devices, specialized health care services. In this context, the theme of co-designing healthcare services comes into play, and it involves a due analysis of the challenges to be faced in implementing co-design architecture.
The aim of the paper is to identify and analyse the coverage of the body of literature on the implication of DHT implementation in the co-design of healthcare services and give a trustworthy indication of the bulk of studies available as well as an overview of the key issues analysed. A scoping review is carried out to map the research done in this field and to identify critical themes and challenges.
The results of this work allow us to outline a cognitive map of the “areas of involvement” and to understand which challenges have already been faced and which are rising. Several interesting theoretical and managerial implications emerge.

This paper explores the concept of knowledge ecosystem created by Treedom, a pioneering B-Lab certified startup at the intersection of technology and environmental conservation. This research aims to provide a comprehensive understanding of how organizational dimensions play a role in a knowledge ecosystem settings where multiple logics coexist. In particular, we adopt the experience of a consultancy project carried out by ALTIS Advisory , a consultancy spin-off of Università Cattolica del Sacro Cuore devoted to promoting sustainability in established organizations and new entrepreneurial initiatives. This empirical study was based on a qualitative investigation. We carried out the analysis iteratively using a semi-grounded approach, and our data informed the selection of theories. Three data collection techniques were used: documentary analysis, participant observation and semi-structured interviews (one of the authors was part of the consultancy team during the project). The combination of social purpose and commercial strength equips Treedom to sustain, scale, and amplify the benefits generated throughout the ecosystem. Within this ecosystem, knowledge operates as a strategic asset that underpins the shared objectives of Treedom and its stakeholders. The social‑impact assessment carried out by ALTIS Advisory thus became a collective learning exercise, enabling every actor to acquire deeper insight into their own capabilities, those of their counterparts, and the project as a whole.

In the management of public sector, digital transformation is supposed to lead to new and better service delivery by increasing efficiency and transparency, and by improving accountability. The complexity of the transformation process increases, in terms of actors involved and effects on working practice and way of interacting and offering services. The pressure is more and more on the response to the changing needs and aspirations of the society, supporting self-governance for local communities to be able to govern themselves with no or little interference from government. This process is still ongoing, requiring a great effort from academics and practitioners to understand different dynamics. This paper copes with a case of organizational change “triggered” by a process of digital transformation. We are specifically engaged in the change management of INPS concerning the potential development of a technological application for managing disputes under the jurisdiction of the Court of Auditors, with the objective of monitoring the recovery of state damages caused by the fraudulent actions of public employees.
In this setting, the focus is on the analysis of the reengineered business process in the effort to analyse jointly the digital transformation project and the organizational change. The paper may be located within emergent digital transformation literature.

Over time, the evolution of digital technologies has enabled a new perspective on knowledge as a collaborative and dynamic process, shaped through interactions among multiple stakeholders. These technologies facilitate real-time information sharing and support continuous knowledge creation and management in flexible, adaptive ways. Organizations increasingly rely on these digital tools to harness internal and external collective intelligence, fostering innovative knowledge practices. Particularly in project-oriented environments—characterized by complexity and constant change—digital platforms are essential to centralize information, promote collaboration, and enhance knowledge traceability and adaptability.
In this context, emerging platforms such as the metaverse reshape how work and collaboration occur. No longer limited to science fiction, the metaverse now provides immersive, interactive, and collaborative environments enabled by Virtual, Augmented, and Mixed Reality technologies. These digital spaces allow human resources to engage in work, learning, and social interaction in new ways. The metaverse, therefore, offers a promising environment for supporting knowledge management (KM) processes across organizations.
Despite growing interest in virtual environments for learning and communication, the implications of the metaverse for knowledge management remain underexplored. In particular, little attention has been given to how the metaverse affects the various dimensions of knowledge—from tacit to explicit, individual to collective, and from creation to application—especially in project-driven settings. This study addresses this gap by investigating the metaverse as a platform for KM, with a focus on how it facilitates the conversion of knowledge across these dimensions.
Using a qualitative methodology based on multiple case studies, the research examines how immersive virtual environments can enhance knowledge sharing, visualization, and decision-making in complex projects. Findings reveal that the metaverse enables the transition between tacit and explicit knowledge, supports real-time collaboration across distributed teams, and creates value at both individual and organizational levels. Features such as virtual prototyping, scenario planning, and real-time interaction with data and workflows improve communication, alignment, and coordination in project teams.
In conclusion, the metaverse offers a transformative opportunity to address the challenges of knowledge management in dynamic, project-based environments. This study provides insights that could be relevant to both scholars and practitioners in the fields of Human Resource Management and Information Technology.

The past decades have witnessed a surge of research interest in academic engagement, largely focusing on academic entrepreneurship. However, academics also engage through other forms of knowledge application, broadly referred to as academic engagement. Drawing on the domain of academic engagement, in the last years arise an innovative form named Proof-of-concept (PoC) characterized by the interaction between many actors coming from different contexts, as researchers, professionals, managers and entrepreneurs.
This paper aims to review and analyze organizational mechanisms in proof-of-concept projects (PoCP). It develops the theoretical literature on PoC, particularly in the context of university-industry relations in academic engagement. Through a systematic literature review (SLR), the paper examines 85 published articles.
Findings show that literature on PoC is fragmented; various definitions of PoC are used and different typologies of PoC need the adoption of different organizational mechanisms. The research identifies areas that are currently underdeveloped. While the knowledge management framework is lacking in the reviewed literature, our findings highlight a growing interest in this area.
Recent studies reveal a call from the literature to identify knowledge integration issues and mechanisms for successful PoCP in academic engagement field. This paper provides an overview of the current state of research on PoCP and outlines new research opportunities, focusing on underexplored areas within the academic engagement field.

The integration of Environmental, Social, and Governance (ESG) principles into corporate strategy has emerged as a global imperative, catalyzed by regulatory frameworks, investor pressure, and increasing stakeholder expectations. However, the complexity of ESG data collection, analysis, and reporting poses significant challenges for organizations. Recent advances in Artificial Intelligence (AI) have led to the development of AI-enabled platforms, such as PlaNet, CliMax, and Choral, which promise to transform ESG management. This paper presents a comprehensive analysis of the adoption and impact of these platforms across a diverse set of Italian companies, drawing upon more than twenty real-world case studies from sectors including finance, consulting, manufacturing, events, and digital. Through a mixed-methods approach combining document analysis, platform review, and cross-case synthesis, we examine how AI supports ESG data management, stakeholder engagement, decarbonization strategies, and organizational learning. Our findings reveal sector-specific adoption patterns, highlight operational improvements, and document the emergence of new forms of transparency and cultural engagement. The study concludes with actionable recommendations for organizations seeking to leverage AI for sustainable business transformation and outlines avenues for future research on the digitalization of ESG.

The growing focus on sustainability and mitigation of environmental risks has made the ESG (Environmental, Social and Governance) framework a central element in the strategic and operational management of modern organizations. In a context marked by increasingly stringent regulatory pressures – such as the Corporate Sustainability Reporting Directive (CSRD) and the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) – companies are now called upon to integrate ESG metrics into their decision-making processes, in order to address global challenges such as climate change, biodiversity loss and the necessary ecological transition. However, the fragmentation of available data and the lack of adequate predictive tools continue to hinder truly effective and future-oriented ESG management. This study proposes an innovative operating model based on the synergistic integration between Artificial Intelligence (AI) and Process Mining, with the aim of improving monitoring, automation and transparency in ESG processes. AI allows the processing of large volumes of heterogeneous and unstructured data, while Process Mining allows you to map and optimize business flows, detecting inefficiencies and ensuring traceability. The model proves to be particularly effective for financial institutions and companies operating in sectors with high climate exposure, providing concrete answers to the needs of regulatory compliance and strategic sustainability. The adoption of this approach makes it possible not only to anticipate environmental risks, but also to strengthen organizational resilience and support the transition to a “sustainability-first” paradigm. The study highlights the transformative potential of AI-driven Process Mining in ESG management, offering scalable and replicable solutions for sustainable innovation that combines efficiency, responsibility and competitiveness in the long term.