Materiality is the key principle that drives the selection of issues that companies must report
on. The European Union regulation on companies' non-financial disclosure coined a special …

The aim of this paper is to assess small and medium‐sized enterprises'(SMEs') readiness to
initiate a mature dialogue with stakeholders in the exceptional context of a strategic crisis …

A Review of Business Model Disclosures in Integrated Reporting | Emerald Insight Books and
journals Case studies Expert Briefings Open Access Publish with us Advanced search A …

An analysis of the literature reveals that the" ESG performance" has not been defined
explicitly, making it hard to evaluate and analyse prior corporate ESG actions. Furthermore …

Background: Socio-economic changes prompt companies to disclose their sustainable
development activities in the reporting, showing that they balance three capitals—economic …

This study aims to propose and empirically validate the application of a methodology for
determining the business model (BM) dynamics associated with the implementation of …

Organizations often adopt business intelligence (BI) systems to improve the standardization
and speed of collecting multidimensional information related to their business activity. This …

Assessing the quality of financial statements is a complex issue and requires a broad range
of measurements using models, proxies, qualitative characteristics, and other components …

This paper first applies Multi-Agents' distributed data management model to establish an
enterprise economic data mining platform, combined with a clustering algorithm to extract …