La tesi rappresenta un momento fondamentale della vostra esperienza formativa, sia per il lavoro finale* sia, a maggior ragione, per le tesi di laurea magistrale.
Attraverso lo svolgimento della tesi, avete infatti la possibilità di:
- identificare un primo spazio di focalizzazione e di specializzazione del vostro profilo professionale
- contestualizzare le conoscenze sviluppate nell’ambito del curriculum universitario
- sperimentare momenti di confronto con il mondo professionale aziendale
- testare e affinare il vostro spirito critico
(*) La Guida alla realizzazione del lavoro finale in formato interattivo è il punto di partenza per lo studente del triennio che voglia iniziare a riflettere su come strutturare il proprio lavoro oppure che si accinga a predisporlo. Concepita come un percorso in moduli che copre le tappe fondamentali per la 'costruzione' di un lavoro finale, la Guida interattiva è disponibile in Agenda yoU@B, a partire dal secondo anno di corso, in Laurea > How-To: info utili per la laurea. Per la corretta redazione del lavoro finale, deve esservi affiancata anche la Guida per la citazione bibliografica e la stesura della bibliografia.
Per gli iscritti alla laurea magistrale, invitiamo a consultare le regole relative alle tesi di Master, ponendo particolare attenzione alla differenza tra Tesi e Tesi di Ricerca. Si consideri che quest’ultima ha l’obiettivo di apportare un contributo innovativo alla letteratura di riferimento.
Punto di partenza di ogni lavoro finale/tesi è l’identificazione del topic di ricerca, con riferimento al quale deve poi essere sviluppata una specifica domanda di ricerca che sarà oggetto di sviluppo e di test nel lavoro.
Di seguito troverete degli spunti che speriamo vi possano essere utili per avviare al meglio il vostro lavoro di ricerca; si tratta dei principali topics di ricerca gestiti dalla Faculty di Dipartimento negli ultimi anni.
Per un ulteriore supporto, potete rivolgervi al Prof. Franco Miroglio (laurea triennale) e alla Prof.ssa Ida D’Alessio (laurea specialistica/magistrale).
Per istruire il progetto di ricerca, le riviste di riferimento per il Dipartimento di Accounting sono disponibili al seguente link
Circa gli adempimenti amministrativi, tutte le informazioni sono disponibili online sulla Guida all'Università.
Potete consultare le guide realizzate dalla Biblioteca per creare la vostra strategia di ricerca e orientarvi tra gli strumenti e le risorse disponibili: Accounting, Bibliographic Research Skills, Writing your dissertation
🎓Accedi alla Procedura di Richiesta tesi/lavoro finale (l'accesso è consentito agli studenti previa login con le proprie credenziali d'Ateneo)
A
AIELLI MASSIMO - SDA Senior Lecturer
Aree tematiche: accounting for strategy, budgeting, control mechanisms and creativity, innovation, costing systems, digital tranformation in control mechanisms, performance measurement
Aree tematiche: accounting for strategy, budgeting, control mechanisms and creativity, innovation, costing systems, digital tranformation in control mechanisms, performance measurement
B
BIANCHI FEDRIGONI PIETRO ANDREA - Associate Professor
Aree tematiche: auditor decision-making, audit pricing, audit quality, audit risk, board structure and effectiveness, corporate communication, corporate disclosure, corporate governance, disclosure and performance, earnings calls, executive compensation, frauds and forensic accounting, incentives and unethical or illegal behavior in organization, narrative disclosure, political influence in governance and decisions, impact on outcomes, regulation of auditing, regulatory enforcement, reporting quality, role of accounting information in supply chain
Aree tematiche: auditor decision-making, audit pricing, audit quality, audit risk, board structure and effectiveness, corporate communication, corporate disclosure, corporate governance, disclosure and performance, earnings calls, executive compensation, frauds and forensic accounting, incentives and unethical or illegal behavior in organization, narrative disclosure, political influence in governance and decisions, impact on outcomes, regulation of auditing, regulatory enforcement, reporting quality, role of accounting information in supply chain
BINI MAURO - Professore Ordinario
Aree tematiche: asset valuation, cost of capital, financial structure
Aree tematiche: asset valuation, cost of capital, financial structure
C
CAGLIO ARIELA - Professore Associato
Aree tematiche: costing systems, distributed ledger and blockchain, role of accounting information in debt market, role of accounting information in M&A, value relevance of accounting information
Aree tematiche: costing systems, distributed ledger and blockchain, role of accounting information in debt market, role of accounting information in M&A, value relevance of accounting information
CAMERAN MARA - Ricercatore Universitario
Aree tematiche: audit pricing, audit quality, evolution of accounting professionism, regulation of auditing, role of accounting information in M&A
Aree tematiche: audit pricing, audit quality, evolution of accounting professionism, regulation of auditing, role of accounting information in M&A
CASTENETTI SUSJ - Academic Fellow
Aree tematiche: accounting and crisis management, accounting principles and their impact, analyst reports, frauds and forensic accounting
Aree tematiche: accounting and crisis management, accounting principles and their impact, analyst reports, frauds and forensic accounting
D
D'ALESSIO IDA - Lecturer
Aree tematiche: cost of capital, role of accounting information in supply chain
Aree tematiche: cost of capital, role of accounting information in supply chain
D'AUGUSTA CARLO - Assistant Professor
Aree tematiche: corporate communication, corporate disclosure, earnings calls, implication of ESG disclosures (risk management, investments, governance), real effects of accounting regulations, reporting quality, value relevance of accounting information
Aree tematiche: corporate communication, corporate disclosure, earnings calls, implication of ESG disclosures (risk management, investments, governance), real effects of accounting regulations, reporting quality, value relevance of accounting information
DEMERE PAUL - Assistant Professor
Aree tematiche: corporate disclosure, corporate governance, frauds and forensic accounting, incentives and unethical or illegal behavior in organization, internal control systems, narrative disclosure, political influence in governance and decisions, impact on outcomes, real effects of accounting regulations, regulatory enforcement, reporting quality, role of accounting information in debt market, role of accounting information in supply chain, value relevance of accounting information
Aree tematiche: corporate disclosure, corporate governance, frauds and forensic accounting, incentives and unethical or illegal behavior in organization, internal control systems, narrative disclosure, political influence in governance and decisions, impact on outcomes, real effects of accounting regulations, regulatory enforcement, reporting quality, role of accounting information in debt market, role of accounting information in supply chain, value relevance of accounting information
DITILLO ANGELO - Professore Associato
Aree tematiche: accounting for strategy, behavioral impact, budgeting, control mechanisms and creativity, innovation, costing systems, digital tranformation in control mechanisms, distributed ledger and blockchain, evolution in the role of CFO and in the structure of accounting dep., integration of financial and non financial reporting, performance measurement, sustainability metrics, transfer pricing
Aree tematiche: accounting for strategy, behavioral impact, budgeting, control mechanisms and creativity, innovation, costing systems, digital tranformation in control mechanisms, distributed ledger and blockchain, evolution in the role of CFO and in the structure of accounting dep., integration of financial and non financial reporting, performance measurement, sustainability metrics, transfer pricing
DOSSI ANDREA - Professore Associato
Aree tematiche: distributed ledger and blockchain, performance measurement, role of accounting information in M&A
Aree tematiche: distributed ledger and blockchain, performance measurement, role of accounting information in M&A
F
FERRARIO DANIELE MARCELLO - Academic Fellow
Aree tematiche: accounting and crisis management, accounting principles and their impact, asset valuation, business valuation, evolution of accounting professionism, regulation of auditing, transfer pricing
Aree tematiche: accounting and crisis management, accounting principles and their impact, asset valuation, business valuation, evolution of accounting professionism, regulation of auditing, transfer pricing
FLOROU ANNITA - Professore Ordinario
Aree tematiche: auditor decision-making, audit pricing, audit quality, audit risk, corporate disclosure, implication of ESG disclosures (risk management, investments, governance), real effects of accounting regulations, reporting quality
Aree tematiche: auditor decision-making, audit pricing, audit quality, audit risk, corporate disclosure, implication of ESG disclosures (risk management, investments, governance), real effects of accounting regulations, reporting quality
FRANCO FRANCESCA - Associate Professor
Aree tematiche: board structure and effectiveness, budgeting, corporate governance, executive compensation, implication of ESG disclosures (risk management, investments, governance), internal control systems, performance measurement, sustainability metrics, transfer pricing
Aree tematiche: board structure and effectiveness, budgeting, corporate governance, executive compensation, implication of ESG disclosures (risk management, investments, governance), internal control systems, performance measurement, sustainability metrics, transfer pricing
G
GIETZMANN MILES BERNARD - Professore Ordinario
Aree tematiche: application of data science methods to accounting and financial data, artificial intelligence application in accounting, impact on accounting process and mechanisms of AI applied to business processes
Aree tematiche: application of data science methods to accounting and financial data, artificial intelligence application in accounting, impact on accounting process and mechanisms of AI applied to business processes
GROSSETTI FRANCESCO - Assistant Professor
Aree tematiche: application of data science methods to accounting and financial data, application of Natural language processing to financial text, artificial intelligence application in accounting, corporate communication, corporate disclosure, disclosure and performance, distributed ledger and blockchain, earnings calls, frauds and forensic accounting, impact on accounting process and mechanisms of AI applied to business processes, narrative disclosure, value relevance of accounting information
Aree tematiche: application of data science methods to accounting and financial data, application of Natural language processing to financial text, artificial intelligence application in accounting, corporate communication, corporate disclosure, disclosure and performance, distributed ledger and blockchain, earnings calls, frauds and forensic accounting, impact on accounting process and mechanisms of AI applied to business processes, narrative disclosure, value relevance of accounting information
H
HIEMANN MORITZ KARL WALTER - Assistant Professor
Aree tematiche: asset valuation, auditor decision-making, audit pricing, audit quality, audit risk, budgeting, business valuation, control mechanisms and creativity, innovation, costing systems, internal control systems, performance measurement, real effects of accounting regulations, reporting quality, role of accounting information in M&A, transfer pricing
Aree tematiche: asset valuation, auditor decision-making, audit pricing, audit quality, audit risk, budgeting, business valuation, control mechanisms and creativity, innovation, costing systems, internal control systems, performance measurement, real effects of accounting regulations, reporting quality, role of accounting information in M&A, transfer pricing
I
IMPERATORE CLAUDIA - Associate Professor
Aree tematiche: corporate disclosure, corporate governance, implication of ESG disclosures (risk management, investments, governance), political influence in governance and decisions, impact on outcomes, real effects of accounting regulations, reporting quality, role of accounting information in M&A
Aree tematiche: corporate disclosure, corporate governance, implication of ESG disclosures (risk management, investments, governance), political influence in governance and decisions, impact on outcomes, real effects of accounting regulations, reporting quality, role of accounting information in M&A
L
LIVATINO MASSIMO - Ricercatore Universitario
Aree tematiche: digital tranformation in control mechanisms
Aree tematiche: digital tranformation in control mechanisms
LOMBARDI STOCCHETTI GIANLUCA - Professore Associato
Aree tematiche: real effects of accounting regulations, role of accounting information in supply chain
Aree tematiche: real effects of accounting regulations, role of accounting information in supply chain
M
MARRA ANTONIO - Professore Ordinario
Aree tematiche: accounting principles and their impact, financial structure, role of accounting information in M&A
Aree tematiche: accounting principles and their impact, financial structure, role of accounting information in M&A
MARTENS TIM - Assistant Professor
Aree tematiche: accounting and crisis management, accounting for strategy, analyst reports, application of data science methods to accounting and financial data, application of Natural language processing to financial text, artificial intelligence application in accounting, behavioral impact, budgeting, control mechanisms and creativity, innovation, corporate communication, costing systems, digital tranformation in control mechanisms, disclosure and performance, impact on accounting process and mechanisms of AI applied to business processes, implication of ESG disclosures (risk management, investments, governance), integrated reporting, integration of financial and non financial reporting, narrative disclosure, performance measurement, sustainability metrics, transfer pricing
Aree tematiche: accounting and crisis management, accounting for strategy, analyst reports, application of data science methods to accounting and financial data, application of Natural language processing to financial text, artificial intelligence application in accounting, behavioral impact, budgeting, control mechanisms and creativity, innovation, corporate communication, costing systems, digital tranformation in control mechanisms, disclosure and performance, impact on accounting process and mechanisms of AI applied to business processes, implication of ESG disclosures (risk management, investments, governance), integrated reporting, integration of financial and non financial reporting, narrative disclosure, performance measurement, sustainability metrics, transfer pricing
MENIS MANUEL - Academic Fellow
Aree tematiche: accounting principles and their impact, budgeting, cost of capital, financial structure, real effects of accounting regulations, role of accounting information in M&A, role of accounting information in supply chain
Aree tematiche: accounting principles and their impact, budgeting, cost of capital, financial structure, real effects of accounting regulations, role of accounting information in M&A, role of accounting information in supply chain
MERLOTTI EMILIA PIERA - Lecturer
Aree tematiche: accounting and crisis management, accounting principles and their impact, board structure and effectiveness, corporate communication, corporate disclosure, corporate governance, disclosure and performance, evolution in the role of CFO and in the structure of accounting dep., implication of ESG disclosures (risk management, investments, governance), integrated reporting, integration of financial and non financial reporting, regulation of auditing, reporting quality, role of accounting information in debt market, role of accounting information in M&A, sustainability metrics
Aree tematiche: accounting and crisis management, accounting principles and their impact, board structure and effectiveness, corporate communication, corporate disclosure, corporate governance, disclosure and performance, evolution in the role of CFO and in the structure of accounting dep., implication of ESG disclosures (risk management, investments, governance), integrated reporting, integration of financial and non financial reporting, regulation of auditing, reporting quality, role of accounting information in debt market, role of accounting information in M&A, sustainability metrics
MIROGLIO FRANCO FLAVIO - Lecturer
Aree tematiche: accounting for strategy, budgeting, costing systems, performance measurement, transfer pricing
Aree tematiche: accounting for strategy, budgeting, costing systems, performance measurement, transfer pricing
MOMENTE' FRANCESCO - Ricercatore Universitario
Aree tematiche: cost of capital, value relevance of accounting information
Aree tematiche: cost of capital, value relevance of accounting information
MORELLI MARCO - SDA Associate Professor of Practice
Aree tematiche: behavioral impact, budgeting, sales force effectiveness
Aree tematiche: behavioral impact, budgeting, sales force effectiveness
N
NERETINA EKATERINA - Assistant Professor
Aree tematiche: accounting and crisis management, application of data science methods to accounting and financial data, application of Natural language processing to financial text, artificial intelligence application in accounting, executive compensation, frauds and forensic accounting, impact on accounting process and mechanisms of AI applied to business processes, incentives and unethical or illegal behavior in organization, political influence in governance and decisions, impact on outcomes, real effects of accounting regulations, regulatory enforcement
Aree tematiche: accounting and crisis management, application of data science methods to accounting and financial data, application of Natural language processing to financial text, artificial intelligence application in accounting, executive compensation, frauds and forensic accounting, impact on accounting process and mechanisms of AI applied to business processes, incentives and unethical or illegal behavior in organization, political influence in governance and decisions, impact on outcomes, real effects of accounting regulations, regulatory enforcement
P
PARIS PAOLA ALESSANDRA - Academic Fellow
Aree tematiche: accounting and crisis management, accounting principles and their impact, analyst reports, application of data science methods to accounting and financial data, application of Natural language processing to financial text, artificial intelligence application in accounting, asset valuation, board structure and effectiveness, business valuation, corporate communication, corporate governance, cost of capital, disclosure and performance, earnings calls, evolution in the role of CFO and in the structure of accounting dep., evolution of accounting professionism, financial structure, impact on accounting process and mechanisms of AI applied to business processes, implication of ESG disclosures (risk management, investments, governance), integrated reporting, integration of financial and non financial reporting, narrative disclosure, real effects of accounting regulations, role of accounting information in debt market, role of accounting information in M&A, sustainability metrics, value relevance of accounting information
Aree tematiche: accounting and crisis management, accounting principles and their impact, analyst reports, application of data science methods to accounting and financial data, application of Natural language processing to financial text, artificial intelligence application in accounting, asset valuation, board structure and effectiveness, business valuation, corporate communication, corporate governance, cost of capital, disclosure and performance, earnings calls, evolution in the role of CFO and in the structure of accounting dep., evolution of accounting professionism, financial structure, impact on accounting process and mechanisms of AI applied to business processes, implication of ESG disclosures (risk management, investments, governance), integrated reporting, integration of financial and non financial reporting, narrative disclosure, real effects of accounting regulations, role of accounting information in debt market, role of accounting information in M&A, sustainability metrics, value relevance of accounting information
PECCHIARI NICOLA - Adjunct Professor
Aree tematiche: accounting principles and their impact, analyst reports, frauds and forensic accounting, incentives and unethical or illegal behavior in organization
Aree tematiche: accounting principles and their impact, analyst reports, frauds and forensic accounting, incentives and unethical or illegal behavior in organization
POGLIANI GIUSEPPE - Adjunct Professor
Aree tematiche: accounting principles and their impact, audit risk, frauds and forensic accounting, incentives and unethical or illegal behavior in organization, internal control systems
Aree tematiche: accounting principles and their impact, audit risk, frauds and forensic accounting, incentives and unethical or illegal behavior in organization, internal control systems
PRENCIPE ANNALISA - Professore Ordinario
Aree tematiche: audit quality, board structure and effectiveness, corporate communication, corporate disclosure, corporate governance, disclosure and performance, implication of ESG disclosures (risk management, investments, governance), integrated reporting, integration of financial and non financial reporting, narrative disclosure, real effects of accounting regulations, reporting quality, role of accounting information in M&A, sustainability metrics
Aree tematiche: audit quality, board structure and effectiveness, corporate communication, corporate disclosure, corporate governance, disclosure and performance, implication of ESG disclosures (risk management, investments, governance), integrated reporting, integration of financial and non financial reporting, narrative disclosure, real effects of accounting regulations, reporting quality, role of accounting information in M&A, sustainability metrics
S
SINTONI LUCA - Academic Fellow
Aree tematiche: accounting and crisis management, accounting for strategy, accounting principles and their impact, analyst reports, application of data science methods to accounting and financial data, application of Natural language processing to financial text, artificial intelligence application in accounting, asset valuation, auditor decision-making, audit quality, audit risk, board structure and effectiveness, business valuation, corporate communication, corporate disclosure, corporate governance, cost of capital, disclosure and performance, distributed ledger and blockchain, earnings calls, evolution in the role of CFO and in the structure of accounting dep., evolution of accounting professionism, financial structure, frauds and forensic accounting, impact on accounting process and mechanisms of AI applied to business processes, implication of ESG disclosures (risk management, investments, governance), incentives and unethical or illegal behavior in organization, integrated reporting, integration of financial and non financial reporting, internal control systems, narrative disclosure, real effects of accounting regulations, regulation of auditing, reporting quality, role of accounting information in debt market, role of accounting information in M&A, sustainability metrics, transfer pricing, value relevance of accounting information
Aree tematiche: accounting and crisis management, accounting for strategy, accounting principles and their impact, analyst reports, application of data science methods to accounting and financial data, application of Natural language processing to financial text, artificial intelligence application in accounting, asset valuation, auditor decision-making, audit quality, audit risk, board structure and effectiveness, business valuation, corporate communication, corporate disclosure, corporate governance, cost of capital, disclosure and performance, distributed ledger and blockchain, earnings calls, evolution in the role of CFO and in the structure of accounting dep., evolution of accounting professionism, financial structure, frauds and forensic accounting, impact on accounting process and mechanisms of AI applied to business processes, implication of ESG disclosures (risk management, investments, governance), incentives and unethical or illegal behavior in organization, integrated reporting, integration of financial and non financial reporting, internal control systems, narrative disclosure, real effects of accounting regulations, regulation of auditing, reporting quality, role of accounting information in debt market, role of accounting information in M&A, sustainability metrics, transfer pricing, value relevance of accounting information
STAMERRA GIANFRANCO - Academic Fellow
Aree tematiche: accounting for strategy, budgeting, business valuation, control mechanisms and creativity, innovation, costing systems, integration of financial and non financial reporting, performance measurement, sales force effectiveness, transfer pricing
Aree tematiche: accounting for strategy, budgeting, business valuation, control mechanisms and creativity, innovation, costing systems, integration of financial and non financial reporting, performance measurement, sales force effectiveness, transfer pricing
T
TETTAMANZI PATRIZIA - Professore ordinario altra università
Aree tematiche: board structure and effectiveness, disclosure and performance, implication of ESG disclosures (risk management, investments, governance), integrated reporting, integration of financial and non financial reporting
Aree tematiche: board structure and effectiveness, disclosure and performance, implication of ESG disclosures (risk management, investments, governance), integrated reporting, integration of financial and non financial reporting
TOMASI GIOVANNI PAOLO - SDA Associate Professor of Practice
Aree tematiche: accounting for strategy, behavioral impact, budgeting, business valuation, control mechanisms and creativity, innovation, costing systems, digital tranformation in control mechanisms, integrated reporting, integration of financial and non financial reporting, performance measurement, sustainability metrics, transfer pricing
Aree tematiche: accounting for strategy, behavioral impact, budgeting, business valuation, control mechanisms and creativity, innovation, costing systems, digital tranformation in control mechanisms, integrated reporting, integration of financial and non financial reporting, performance measurement, sustainability metrics, transfer pricing
V
VENTURINI GIORGIO - Academic Fellow
Aree tematiche: application of data science methods to accounting and financial data, artificial intelligence application in accounting, auditing structures, auditor decision-making, audit quality, audit risk, distributed ledger and blockchain, evolution of accounting professionism, impact on accounting process and mechanisms of AI applied to business processes, implication of ESG disclosures (risk management, investments, governance), integrated reporting, integration of financial and non financial reporting, internal control systems, regulation of auditing, sustainability metrics
Aree tematiche: application of data science methods to accounting and financial data, artificial intelligence application in accounting, auditing structures, auditor decision-making, audit quality, audit risk, distributed ledger and blockchain, evolution of accounting professionism, impact on accounting process and mechanisms of AI applied to business processes, implication of ESG disclosures (risk management, investments, governance), integrated reporting, integration of financial and non financial reporting, internal control systems, regulation of auditing, sustainability metrics
W
WU XIAOXI - Assistant Professor
Aree tematiche: accounting and crisis management, analyst reports, application of data science methods to accounting and financial data, application of Natural language processing to financial text, artificial intelligence application in accounting, audit quality, corporate communication, corporate disclosure, disclosure and performance, earnings calls, impact on accounting process and mechanisms of AI applied to business processes, implication of ESG disclosures (risk management, investments, governance), incentives and unethical or illegal behavior in organization, integrated reporting, integration of financial and non financial reporting, narrative disclosure, political influence in governance and decisions, impact on outcomes, reporting quality, role of accounting information in supply chain, sustainability metrics, value relevance of accounting information
Aree tematiche: accounting and crisis management, analyst reports, application of data science methods to accounting and financial data, application of Natural language processing to financial text, artificial intelligence application in accounting, audit quality, corporate communication, corporate disclosure, disclosure and performance, earnings calls, impact on accounting process and mechanisms of AI applied to business processes, implication of ESG disclosures (risk management, investments, governance), incentives and unethical or illegal behavior in organization, integrated reporting, integration of financial and non financial reporting, narrative disclosure, political influence in governance and decisions, impact on outcomes, reporting quality, role of accounting information in supply chain, sustainability metrics, value relevance of accounting information
Z
ZHAO WANLI - Professore Ordinario
Aree tematiche: analyst reports, application of data science methods to accounting and financial data, application of Natural language processing to financial text, artificial intelligence application in accounting, auditor decision-making, audit pricing, audit quality, audit risk, board structure and effectiveness, corporate communication, corporate disclosure, corporate governance, disclosure and performance, earnings calls, executive compensation, impact on accounting process and mechanisms of AI applied to business processes, implication of ESG disclosures (risk management, investments, governance), incentives and unethical or illegal behavior in organization, integrated reporting, integration of financial and non financial reporting, narrative disclosure, political influence in governance and decisions, impact on outcomes, regulatory enforcement, reporting quality, role of accounting information in debt market, role of accounting information in M&A, role of accounting information in supply chain, sustainability metrics
Aree tematiche: analyst reports, application of data science methods to accounting and financial data, application of Natural language processing to financial text, artificial intelligence application in accounting, auditor decision-making, audit pricing, audit quality, audit risk, board structure and effectiveness, corporate communication, corporate disclosure, corporate governance, disclosure and performance, earnings calls, executive compensation, impact on accounting process and mechanisms of AI applied to business processes, implication of ESG disclosures (risk management, investments, governance), incentives and unethical or illegal behavior in organization, integrated reporting, integration of financial and non financial reporting, narrative disclosure, political influence in governance and decisions, impact on outcomes, regulatory enforcement, reporting quality, role of accounting information in debt market, role of accounting information in M&A, role of accounting information in supply chain, sustainability metrics