Research on non-financial reporting (NFR) practices has grown considerably over the last
decade, interweaving with several other fields of study, including business ethics, financial …

Purpose The purpose of this paper is to systematise the research field of sustainability
reporting. The authors contribute to closing this research gap and, on the basis of this …

Purpose This paper aims to investigate the effect of environmental, social and governance
disclosure (ESGD) on firm performance (FP) before and after the introduction of integrated …

Both UN Agenda 2030 and the Directive n. 2014/95/EU have recently promoted a marked
improvement in sustainability disclosure, especially for larger companies or groups. Starting …

Based on the notion that a diverse board will take a more balanced view and pay greater
attention to social responsibility and stakeholder concerns, this paper examines the effect of …

Purpose The purpose of this paper is to identify key challenges, opportunities, strengths and
weaknesses experienced by the integrated reporting (IR) idea since the International …

Integrated reporting () is an emerging international corporate reporting initiative to address
limitations to extant corporate reporting approaches, which are commonly criticized for being …

Purpose This paper is motivated by the call for feedback by the International Integrated
Reporting Council (IIRC) from all stakeholders with knowledge of the International Integrated …

This paper provides a scoping review of European sustainability reporting studies. Previous
sustainability studies do not offer a comprehensive discussion of features key to the …

This paper examines the economic benefits associated with textual attributes and the
external assurance of integrated reporting (IR), an innovative form of corporate disclosure …