Maria-Gabriella Baldarelli, PhD, CPA, is Associate Professor of Accounting at the University of Bologna, Italy. She has been a Visiting Professor at such institutions as the State University of Tirana, Albania, and La Trobe University, Australia, among others. Her research interests includes accountability and gambling enterprises, corporate social responsibility, sustainability in tourist enterprises, and responsible and accessible tourism for blind people, among others. She is a member of the Centre for Social and Environmental Accounting Research, the Center of Advanced Studies in Tourism, the European Business Ethics Network, and the Yunus Social Business Centre University of Bologna. She is an editorial board member and reviewer of a number of international journals.

Mara Del Baldo is Associate Professor of Financial Accounting, Economics of Sustainability and Accountability at the University of Urbino, Italy. Her main research interests include entrepreneurship and SMEs, corporate social responsibility, integrated reporting and accounting, and gender, among others. She is a member of the European Council for Small Business, the Centre for Social and Environmental Accounting Research, the SPES Institute, the European Business Ethics Network, and the Global Corporate Governance Institute. She serves as an editorial board member and reviewer of a number of scientific journals.