UniBg | Innovative doctorates 2023 - MAF

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Applied research doctoral scholarships: 28 scholarships for innovative PhDs

Management, Accounting and Finance

The projects

• ESG principles and the concept of “double materiality” in sustainability governance and accountability

• New organizational models and social dynamics for businesses to remain competitive in the era of the new culture for work

• Analysis of the degree of digitalization of the territorial manufacturing system

• Technical Gases in Historical Perspective: Enterprise, Economy, and Society (19th-20th Century)

• Governance models in the evolution of the enterpris

ESG principles and the concept of “double materiality” in sustainability governance and accountability

Company: Confindustria Bergamo

Tutor: Silvana Signori

The new European Corporate Sustainability Reporting Directive (CSRD) significantly expands both the borders of corporate reporting and the subjects required to report.

In fact, the disclosure obligations will follow the so-called principle of “double materiality” and will therefore include both the impacts of a company’s activities on the environment, on people and on society (insideout perspective) and the operative and financial risks to which a company is exposed as far as ESG (Environmental, Social and Governance) issues are concerned (outside-in perspective).

This research project aims to investigate how companies are preparing to respond to this important challenge in order to:

• Identify and map best practices in terms of:

.defining ESG strategies;

.measuring ESG risks and impacts;

.construction and analysis of double materiality matrix and related reporting;

• Monitor how companies engage stakeholders in identifying, assessing and measuring ESG risks, opportunities and impacts;

• Outline possible stakeholder engagement and accountability processes and models to support the transition to sustainable business models.

New organizational models and social dynamics

for businesses to remain competitive in the era of the new culture for work

Company: Confindustria Bergamo

Tutor: Viviana Meschitti

Co-tutor: Luca Carollo

The profound changes that have occurred in recent years in various aspects of society have radically altered people’s approach to the world of work.

The most evaluated variables in choosing employment are changing from those of the past: factors such as well-being, worklife balance, and flexibility have taken a more prominent position in addition to professional career or economic security, for example.

Moreover, the labor market has become more fluid, also thanks to the evolution of technology, and it now happens more often than in the past that people quickly move from one company to another, from one professional position to a different one.

First and foremost, companies must be aware of this shift of paradigm and, above all, they must equip themselves to cope with the new social dynamics and remain competitive.

They need to review their organizational structure, internal business dynamics, personnel management and knowledge management mechanisms.

Confindustria Bergamo is at the forefront in promoting sustainable and integrated development of the territory, which is capable of revitalizing the productive fabric and, at the same time, increasing people’s quality of life. In this context, Confindustria Bergamo believes it is necessary to work in order to increase territorial attractiveness by hindering the “talent drain,” taking into consideration both the contextual variables that have recently changed social and industrial balances, and the needs of companies to have reliable and competent personnel in-house to ensure competitiveness and sustainable growth.

Given these variables, the thematic areas of the doctoral program will focus on two main aspects: the psycho-social dynamics and values that underlie the current change, and the organizational aspects of businesses, two fundamental areas that companies must consider to cope with the new work culture.

Among other aspects, the development of HR models that can make companies attractive will also be considered, both social/psychological competencies representative of new generations and future talent, and organizational/managerial competencies to define the most appropriate business model based on the characteristics of companies in the area.

Analysis of the degree of digitalization of the territorial manufacturing system

Company: Digital Innovation Hub Bergamo

Tutor: Daniela Andreini

In the era of Industry 4.0, digital technologies are considered the main driver of the transformation of the manufacturing sector.

However, the effective implementation in the manufacturing sector still depends on the initial state of the company and its digital knowledge.

To understand how ready manufacturing companies are for digital transformation, a “tool” has been developed, the Industry 4.0 Test, which is a maturity assessment method for measuring the digital readiness of manufacturing companies.

The Industry 4.0 Test is the main tool adopted by the network of Italy’s Digital Innovation Hubs, entities recognized by the Ministry of Economic Development that have the task of stimulating and promoting the production system’s demand for innovation, strengthening the level of knowledge and awareness with respect to the opportunities offered by digitalization, and are the “gateway” of companies to the world of Industry 4.0.

DIH Bergamo is the territorial antenna that, under the guidance of DIH Lombardy, operates in the Bergamo ecosystem: an ecosystem founded on a virtuous manufacturing model strongly characterized by the presence of small businesses and a high entrepreneurial propensity for innovation.

The objective of the PhD is to analyze the degree of industrial digitization of the territorial territory, analyzing the weaknesses of enterprises in order to identify the main areas of digital innovation and prioritize interventions in order to concretely support them in their digital transformation.

Starting from a classification of “digital maturity” indicators, with particular reference to the industrial context, a mapping of the degree of digital readiness of the territory will be developed, enhancing its key elements and points of weakness.

Further element of the doctoral course is to provide a development

methodology and/or roadmap that has a dual purpose:

• To indicate a territorial strategy for the development of digital in manufacturing

• Provide a methodology that supports the enterprise within a path of “Digital Transformation”

Within this track will start from a digital maturity assessment model already in use within the Digital Innovation Hub and to be revised in accordance with the elements that will emerge during the development of the doctoral track itself.

Technical Gases in Historical Perspective: Enterprise,

Economy, and Society (19th-20th Century)

Company: SIAD S.P.A.

Tutor: Stefania Licini

SIAD is one of the most important chemical groups in Italy and is interested in research aimed at studying technical and industrial gases from a historical perspective.

The inquiry, possibly drawing also on coeval literature and archival sources, should outline the evolution over time of gas applications in manufacturing processes, taking into careful consideration the changing economic, socialcultural and technological context.

The time frame of the enquire ranges from the dawn of the industrialization process to the beginning of the new millennium; the setting is the Western world, with a particular focus on Italy and the distinctive experience of the Orobic area evaluating possible comparisons with the evolution in areas of the world.

In the scientific perspective, the research is expected to contribute to the literature in the field of Business History, by improving our knowledge on the interrelationships between technological innovation and form of business organization.

From the Company’s point of view, it is anticipated that collecting and digitalizing historical documentation able to shed light on the social impact of industrial gas production will improve corporate communication activity.

Governance models in the evolution of the enterprise

Company: Vin Service Srl

Tutor: Stefania Servalli

Vin Service is a manufacturer of beverage dispensing equipment that for the past few years has been part of the Disptek Group, a group composed of 4 companies created to innovate in the field of draught beverage dispensing, to be a benchmark in the supply of complete dispensing equipment, and to offer a wide range of solutions at every stage of product life.

The recent establishment of the group requires the evolution of the governance model both at the group level and at the level of the individual company.

The aim of the project is therefore, on the one hand, to support the group in defining and implementing a governance model and methods for network collaboration, management, and control and, on the other hand, to define how Vin Service’s organizational model should evolve to adapt to the new context.

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UniBg | Innovative doctorates 2023 - MAF by Università degli studi di Bergamo - Issuu