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 …

In the rapidly evolving landscape of business and technology, the intersection of accounting
and cybersecurity has become a focal point for organizations striving to maintain integrity …

This article explores the impact of green manufacturing practices, disentangled in green
activities, green investments, and the type of product made, on the economic performance of …

In the last few years, many policymakers started implementing stricter rules about
sustainability reporting in their jurisdictions. However, this process has been characterized …

Purpose In the last few years, the European context has been characterised by a high
degree of attention paid by policymakers, practitioners and academics to the effects related …

This paper investigates the relationship between sustainability and financial performance
using a sample of G7 firms from 2004 to 2020. We find a positive bidirectional relationship …

In a changed scenario, characterized by great attention to environmental, social, and
governance (ESG) factors, few industries feel the pressure more than utilities. The paper …

This study adopts an innovative, holistic research approach based on fuzzy set qualitative
comparative analysis (fs‐QCA) to deeply delve into national cultural dimensions' role in …

Municipally owned enterprises (MOEs) are showing interest in sustainability reporting. To
understand how institutional pressures influence non-financial disclosures, we undertook a …

Assessing whether a company is sustainable or not is challenging for investors. For this
reason, it is particularly important how companies integrate and manage sustainability. This …