Titlebook: Non-financial Disclosure and Integrated Reporting; Theoretical Framewor Lino Cinquini,Francesco De Luca Book 2022 The Editor(s) (if applica

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夸張

Information Integration, Connectivity, and Readability of Integrated Reports: A Literature Reviewimate the academic debate. The analysis highlights the essence of a limited number of studies that have addressed the topic and provides some reflections on the gaps that need to be filled, making some suggestions to guide future research.

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FELON

Book 2022ractitioners, and regulators on the approaches, framework, contents, principles, and standards that should oversee these forms of reporting. Through several expert contributions, conducted both with qualitative and quantitative methodologies, this book provides an up-to-date portrait of the debate b

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Do Corporate Governance Mechanisms Affect the Non-financial Reporting Readability? Evidence from Ita95/EU. In particular, it examines the impact of board independence, gender diversity, the social committee, and the impact of the social rating on non-financial information (NFI) readability..—The analysis is performed on a sample of 82 firms listed in the Italian Stock Exchange mandated by the EU D

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哀求

Implementing SDGs and Mandatory Non-financial Reporting in Corporate Practices: Insight from an Ital) is likely to inspire organisational changes in the context of Sustainability Report preparers..—A case study is performed on Enel, one of the world’s leading integrated electricity and gas operators. The case study is based on in-depth interviews with key decision-makers—who played a crucial role

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A Systematic Literature Review of Theories Underpinning Sustainability Reporting in Non-financial Diccounting literature through a systematic literature review of 205 research articles published from 1989 to 2019. These articles involve the application of different theories to the study of social, environmental, and sustainability reporting. This study is the first systematic literature review foc

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Sustainability Reporting in Higher Education Institutions: Evidence from an Italian Caseer accountability have impacted private and public institutions worldwide, including higher education institutions, and their reporting systems. Nonetheless, while most companies have begun publishing sustainability reports, this practice is still in its infancy within the higher education sector. G