Narrative reporting, both in relation to financial and non-financial information, is increasingly
used and often mandated, with significant managerial discretion regarding content. As policy …

Nowadays, corporate success depends on the ability to integrate social and environmental
concerns into business operations and strategies. Transparency is also fundamental to an …

This study aims to examine the effect of corporate governance on the Corporate
sustainability performance. The samples of this study consist of publicly-traded primary and …

Purpose of the study: The purpose of this study is to analyze the impact of fraud risk
assessment (FRA) and internal audit activity (IA) on sustainable corporate governance …

Since 2010, globalisation has imposed a new view of the competitive environment in which
competitors are not always direct rivals. On the contrary, as a result of alliances and …

Abstract The 4th Industrial Revolution (4.0 IR), fundamentally disrupts the technologies
characterizing the first three industrial revolutions. In the nowadays global management …

Health and safety in the workplace should be an integral part of any sustainable
organization, regardless of its size, sector and geographical sphere of operations. To ensure …

Board members are becoming increasingly aware of the relevance of sustainability and the
ways in which orientation toward sustainable development is fundamentally reshaping …

Globalisation has drastically changed the competitive dynamics worldwide. Companies
have continuously expanded their size, also through merger agreements. However …

This study aims to investigate the alignment of emerging skills and competencies with
Continuous Professional Development (CPD) programs in the accounting and auditing …