Cristina Longo is an Associate Professor of Business Economics and Management at the University of Catania where she teaches Innovation Management, Tourism Management, and Principles of Management. She was a Canon Foundation in Europe 2021 Research Fellow at Institute Advanced Studies (IAS) and Graduate School of Environment, Yokohama National University, Japan. Her research interests focus on the topics of innovation management, entrepreneurship, and strategy. Eleonora Cardillo is an Associate Professor of Accounting at the Department of Economics and Business of the University of Catania, where she teaches Financial Accounting and Public Accounting. She was a visiting scholar at the Centre for Social and Environmental Accounting Research, School of Management—University of St. Andrews. Her research interests regard public accounting systems, performance evaluation, sustainability, and social reporting.