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 …

Abstract Sustainability, Corporate Social Responsibility (CSR), and non-financial reporting
and their relationships with company performance are burning topics. Although all these …

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 …

Consequences of CSR reporting regulations worldwide: a review and research agenda |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish with us …

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 …

Purpose The aim of this paper is to examine the effects of the European Non-financial
Reporting Directive (2014/95/EU) on firms' sustainability reporting practices, especially …

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 …

Purpose The paper aims to examine if corporate characteristics, general contextual factors
and the internal context differentiate the quality and quantity of the disclosed non-financial …

Despite the apparent commitment of large Spanish corporations to the SDGs, information
about their documented contribution to the 2030 Agenda is still scarce. This article aims to …

This paper investigates the impact of Directive 2014/95/EU on both the quantity and quality
of non-financial disclosure (NFD) and its relationship with corporate financial performance …