Institutional investors who commit to integrating environmental, social and governance
(ESG) aspects into investment decisions require ESG data of sufficient quality. However …

There exists a huge difference in sustainability reporting adoption & implementation within
and between countries which affect achievement of desired results at global level for …

The relationship between non-financial reporting quality (NFRQ) and various company-level
factors has been studied extensively, considering the mandatory requirements applicable …

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 …

ESG reporting and disclosure enable financial performance by attracting revenues and
optimizing managerial decisions. Within this landscape falls the present study that aimed to …

Research question: What are the effects of non-financial reporting (NFR) for companies and
stakeholders? Motivation: We draw on previous research that examines the effects and …

Purpose The purpose of this work is twofold. First, looks to identify the main homogenous
groups of companies after environmental, social, economic and governance (ESEG) …

Between the circular economy and corporate social responsibility, there is an ever-closer
connection. Non-financial reporting of social responsibility actions is based on the circular …

Sustainable development is a complex process that requires the concerted effort of various
categories of stakeholders. Companies have become aware of the role they can play in the …

The current challenges of a circular economy exert a high pressure on manufacturing
companies that generate waste to track and implement policies to reduce them and …