According to the United Nations, approximately one-third of the food produced for human
consumption is wasted. The actual linear “Take-Make-Dispose” model is nowadays obsolete …

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 …

The study explores the area of academic policy recommendation translated and
untranslated into the directive proposal. We utilise the unique moment of the European …

Purpose This paper aims to analyse the impact of the European Union (EU) Directive on the
quality of sustainability reporting under the institutional theory lens. Specifically, the authors …

Purpose This study aims to examine the impact of corporate governance attributes, in the
form of board characteristics, on risk disclosures provided through integrated reporting (IR) …

Purpose The purposes of this paper are: firstly, to assess the disclosure related to climate
change (CC) by major European banks to understand if the banks have grasped the most …

This paper aims at contributing to the debate on the relationships between the European
financial sector and sustainable development. Using a non-financial disclosure analysis of …

Abstract Directive 2014/95/EU (the EU Directive) requires large companies to disclose
information on the way they operate and manage social and environmental challenges, thus …

Purpose The Covid-19 pandemic has exacerbated social risks around the world,
highlighting inequalities and eroding social cohesion in and between nations. The …