In the current economic and business context, Artificial Intelligence (AI) becomes a debated topic among academic and practitioners. Although the specific literature has outlined the relationship between top management and digitalization, sustainability topics remain less scrutinized, particularly concerning AI. With these premises, this study intends to investigate whether sustainable corporate governance (SCG) affects disclosure about […]
In a knowledge-based economy, a gender-diverse board may enhance intellectual resources, as a driver of firms’ value creation. This study aims to explore the connection between Intellectual Capital Efficiency (ICE) and Board Gender Diversity (BGD) within Italian innovative startups. In this way, it seeks to address the literature gap concerning the existent relationship between the […]