Purpose This paper outlines the development of the principle of materiality in the European
accounting framework, from the Modernization Directive (2003/51/EC) to the NFI Directive …

Purpose This paper aims to reflect on the future of sustainability reporting standards by
examining the current practical initiatives and the Global Reporting Initiative's (GRI) position …

Environmental, social and governance (ESG) issues are driving corporate strategy and
performance. However, does this mean more ESG reporting is being done? If so, is the …

Abstract Within the 2030 Agenda, the United Nations have explicitly required that the
Member States introduce within their jurisdictions new forms of regulations about non …

Purpose This paper provides a structured literature review of blockchain in accounting. The
authors identify current trends, analyse and critique the key topics of research and discuss …

Do sustainability practices influence financial performance? Evidence from the Nordic financial
industry | Emerald Insight Books and journals Case studies Expert Briefings Open Access …

Purpose This paper introduces the special issue “Rebuilding trust: Sustainability and non-
financial reporting, and the European Union regulation”. Inspired by the studies published in …

This research aims to contribute to the scientific debate about the lack of interlinkages
between mandatory non‐financial reporting and sustainable business models. For our …

Purpose This paper aims to contribute to the emerging debate on materiality with novel and
original insights about the managerial and theoretical implications related to the adoption of …

This paper aims to investigate how the shift from voluntary to mandatory nonfinancial
information started by the European Union (EU) Directive 95/2014 may influence corporate …