Giacomo Manetti is an Associate Professor of Accounting and Business Administration in the School of Economics and Management at the University of Florence and a delegate of the Rector for budgeting and financial reporting since 2015. His research interests include stakeholder theory, corporate social responsibility, reporting and asseveration of sustainability, the Third Sector, and the history of accounting. He has published four monographs and numerous articles in both national and international journals. He has been a member of the editorial board of “Voluntas. International Journal of Voluntary and Nonprofit Organizations” since 2016, as well as a member of the Italian National University Council (CUN) since 2015.