All Stories

  1. Towards a dynamic approach to materiality: A lesson from COVID-19
  2. The institutionalisation of social and environmental accounting practices in Europe
  3. The Determinants of TCFD Reporting: A Focus on the Italian Context
  4. Sustainability reporting and ESG performance in the utilities sector
  5. United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting
  6. Material sustainability information and reporting standards. Exploring the differences between GRI and SASB
  7. A dynamic framework for sustainable open innovation in the food industry
  8. Embedding and managing blockchain in sustainability reporting: a practical framework
  9. Corporate Social Responsibility due diligence among European companies: The results of an interventionist research project with accountability and political implications
  10. Guest editorial Rethinking non-financial reporting in Europe: challenges and opportunities in revising Directive 2014/95/EU
  11. CSR Education in Economia Aziendale Curricula: An Overview
  12. Sustainable Development Goals and tourism organisations
  13. Assessing the impacts of digital transformation on internal auditing: A bibliometric analysis
  14. Do shareholders reward or punish risky firms due to CSR reporting and assurance?
  15. The Contribution of Higher Education Institutions to the SDGs—An Evaluation of Sustainability Reporting Practices
  16. Voluntary disclosure of Sustainable Development Goals in mandatory non‐financial reports: The moderating role of cultural dimension
  17. Enhancing environmental information transparency through corporate social responsibility reporting regulation
  18. The enablers in the relationship between entrepreneurial ecosystems and the circular economy: the case of circularity.com
  19. 2030 Agenda and sustainable business models in tourism: A bibliometric analysis
  20. Digitalization and business models: Where are we going? A science map of the field
  21. The Relationship among Family Business, Corporate Governance, and Firm Performance: An Empirical Assessment in the Tourism Sector
  22. The stakeholder engagement in the European banks: Regulation versus governance. What changes after the NF directive?
  23. Fintech and SMEs sustainable business models: Reflections and considerations for a circular economy
  24. Nonfinancial Disclosure
  25. Sarbanes-Oxley and Nonfinancial Reporting
  26. Social media as stakeholder engagement tool: CSR communication failure in the oil and gas sector
  27. The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score
  28. Management research and the UN Sustainable Development Goals (SDGs): a bibliometric investigation and systematic review
  29. The revision of nonfinancial reporting directive: A critical lens on the comparability principle
  30. The “comply-or-explain” principle in directive 95/2014/EU. A rhetorical analysis of Italian PIEs
  31. Acconting for SDG3
  32. Bankruptcy and CSR
  33. Communicating the stakeholder engagement process: A cross‐country analysis in the tourism sector
  34. What Drives the Level of Non-financial Assurance in PIEs? Empirical Evidence on the European Firms Listed on Forbes 2000
  35. CSR and role of Government as a regulator
  36. Sustainable Dialogue
  37. The United Nations Agenda 2030 on Sustainable Development Goals
  38. The Non-Financial Reporting Harmonization in Europe: Evolutionary Pathways Related to the Transposition of the Directive 95/2014/EU within the Italian Context
  39. Managing the Complexity through New Forms of Financial Reporting: A Multiple Case Study on Italian Public Museums
  40. The state of art of corporate social disclosure before the introduction of non-financial reporting directive: a cross country analysis
  41. The Relationship between Non-financial Reporting, Environmental Strategies and Financial Performance. Empirical Evidence from Milano Stock Exchange
  42. Directive 2014/95/EU: Are Italian Companies Already Compliant?