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Author

Pierluigi Martino

2 papers indexed here

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Sep 2026

Do digitalization and governance boost the value of ESG?

Drawing insights from contingency and signaling theories, this study aims to examine when and how stronger environmental, social, and governance (ESG) performance contributes to a lower cost of equity (COE). More specifically, we explore the role of organizations' digitalization efforts and sustainability governanc...

Francesca Bernini, Paola Ferretti, Pierluigi Martino · 0 citations
Aug 2026

Sustainability assurance under ESG controversies: the role of governance mechanisms

This study aims to explore the impact of environmental, social and governance (ESG) controversies on firms’ decisions to obtain external assurance for sustainability reports. It also examines the moderating role of sustainability governance mechanisms, namely, the presence of a sustainability committee and a chief...

Pierluigi Martino, Silvia Ferramosca, M. Allegrini · 0 citations

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