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This study aims to explore how knowledge management (KM) influences the intellectual capital (IC) of organizations operating in health care and how IC and knowledge-sharing (KS) can contribute to the achievement of sustainable development in health systems. Notably, this study focuses on telemedicine, investigating how relational capital contributes to KS in the context of remote care services.

To comply with the paper’s aim, the authors use a qualitative research method based on a polar case study suitable for IC in health-care studies. More precisely, this study analyzes a nonprofit organization that, for over 15 years, has offered a free multispecialist teleconsultation service to answer medical questions from the most disadvantaged places in the world.

The findings show that the KM significantly contributes to the IC of organizations. Indeed, it improves the data management and transmission system, it increases performance flexibility in times of resource scarcity without compromising business objectives and it can attract new human resources even when not motivated by selfish goals (volunteer physicians).

This research contributes to studies on IC in health care by focusing on the contribution of telemedicine to the creation of IC. In particular, this work emphasizes the ability of telemedicine to develop and share knowledge in disadvantaged areas of the world. Moreover, in the current context, still strongly permeated by the health emergency generated by the pandemic and recently by the war in Eastern Europe, the importance of such assistance and diagnosis grows.

The conclusions the research findings lead may guide policymakers toward a policy supporting telemedicine. It would alleviate general health-care costs and completely revolutionize light health care’s role. Moreover, reducing socioeconomic distances, improving access to care and applying innovative technologies for sharing outcomes foster balanced socioeconomic development and knowledge dissemination.

This research has shown how telemedicine represents a new successful business model even in times of crisis. The organizational model makes it possible to offer cutting-edge specialized care, contain costs, easily reach disadvantaged areas of the planet, strengthen the skills and autonomy of the most backward countries through a process of KS and push the structures operating there to interact with those in advanced countries.

The purpose of this study is to analyze the link between innovation technology (IT), relationships which affect the relational capital (RC), and intangible value for the environment, focusing on small and medium enterprises (SMEs) of agro-food sector (AFS) in which these topics are prominent.

This paper adopts a qualitative research methodology, based on a multiple case study. The empirical data were obtained from interviews designed to reveal the determinants of the Paoloni's CAOS model (characteristics, ambience, organization, start-up) useful to analyze the relational capital from the firm's perspective. The content analysis shows the most important factors influence the relationships of the companies analyzed.

The empirical analysis highlights the strong link between tradition and innovation in the AFS and its positive effects on corporate sustainability and company relationships as well as in enhancing knowledge. The introduction of ITs and the positive effects it produces in terms of efficiency, product quality, environmental sustainability and new communication channels is an important factor that influences business's relationships.

This paper contributes to the RC literature by stressing how ITs improve not only the executive process and performance of SMEs, but also the intangible resources of the territory. Accordingly, it provides both triggers for future research in the AFS, as well as suggestions to SMEs decision-makers to enhance their competitiveness. Furthermore, the paper offers insights to push policy makers in adopting policies that favor ITs investments in the AFS.

This study aims to identify the legitimacy issues raised during a sustainable business model innovation, deployed by an Italian company, which was analyzed through the lens of the legitimation theory and the business model innovation theory.

A single case study methodology is employed for empirical research. Semistructured interviews, with top and middle management, were conducted together with the analysis of several internal and external documents, to corroborate the case analysis.

Results show how the potentiality of digital technologies allows the development of new sustainable business models, which, though, still need to gain legitimation to be accepted. The study findings allow drawing both on the business model innovation theory and on the legitimation theory, as they show how legitimation is a dynamic concept that involves internal as well as external stakeholders to support business model innovation.

The paper is novel, since it addresses the topic of sustainable business models development, showing how companies can get legitimation. The paper builds on existing theories and provides a practical example.

This paper aims to verify which intangible assets attributable to intellectual capital (IC) influence the anti-cyclical nature and the resilience of social enterprises (SEs) during systemic crises and whether these factors take on particular connotations in female-run SEs.

A qualitative methodology based on multiple case studies is used to answer the research questions. A set of SEs operating in the catering sector is analyzed. The analysis is carried out by in-depth interviews with male and female managers of SEs to understand which resilience IC factors were most activated during full emergency and recovery stages.

The results confirm the anti-cyclical nature of SEs and their resilience to systemic crises. No distinct differences emerge between female and male SEs. Concerning the IC, relational capital (RC) is the most relevant intangible asset for small and medium-sized SEs. Internal and external relations support them during the crisis and the consolidation of trusted ties, formal and informal, external and internal, favor the Recovery. The RC is a crucial resource even in bigger SEs, but some differences are detected concerning the smaller ones. In the smaller SEs, informal relations prevail, while formal relations prevail in the larger ones, particularly with institutions. Furthermore, the RC is the sole or primary resource in the smaller SEs, while the bigger SEs can count on more varied intangible resources.

This study offers an original contribution to studies on IC by focusing on the factors little analyzed by existing studies: (1) SE management, (2) the contribution of IC to the resilience of non-profit-oriented enterprises and (3) the search for elements of differentiation between SEs with male and female leadership.

This paper aims to examine the European Union (EU) 95/2014 Directive’s impact on large public companies. It chose Italy as a pivotal country that made non-financial information assurance mandatory, going beyond the EU Directive’s original requirements. Specifically, it investigates how the UE Directive fosters institutionalisation of the non-financial reporting (NFR) process in organisations.

Two large public companies in Italy are used as case studies. Data are gathered from annual and integrated reports, institutional websites and semi-structured interviews with the managers and employees involved in different organisational positions. The authors adopted the neo-institutional theory as a theoretical lens to identify the organisations’ response to the (external) institutional pressures influencing corporate reporting practices.

The findings demonstrate how the EU Directive fostered changes to large public companies’ reporting practices and external pressures contributed to influencing changes to internal organisational practices in terms of new internal processes, procedures and structures. These changes are motivated by the companies’ need to guarantee reliable information to be produced in their non-financial reports.

This paper helps academics and policymakers to advance NFR practices by understanding regulatory factors that can foster changes in the internal reporting process and responsibility within organisations.

The findings provide some empirical insights to foster reflections on the EU Directive’s effectiveness in changing reporting practices. This paper contributes to enriching the literature on institutional theory in shaping mandatory non-financial disclosure by identifying the institutional pressures influencing the effectiveness of regulations to change NFR practices.