All Stories

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