Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications
J Baumüller, K Sopp - Journal of Applied Accounting Research, 2021 - emerald.com
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 …
accounting framework, from the Modernization Directive (2003/51/EC) to the NFI Directive …
Non-financial reporting research and practice: Lessons from the last decade
Research on non-financial reporting (NFR) practices has grown considerably over the last
decade, interweaving with several other fields of study, including business ethics, financial …
decade, interweaving with several other fields of study, including business ethics, financial …
The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score
Abstract Within the 2030 Agenda, the United Nations have explicitly required that the
Member States introduce within their jurisdictions new forms of regulations about non …
Member States introduce within their jurisdictions new forms of regulations about non …
Sustainability reporting and ESG performance in the utilities sector
In the last few years, many policymakers started implementing stricter rules about
sustainability reporting in their jurisdictions. However, this process has been characterized …
sustainability reporting in their jurisdictions. However, this process has been characterized …
Rebuilding trust: sustainability and non-financial reporting and the European Union regulation
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 …
financial reporting, and the European Union regulation”. Inspired by the studies published in …
Enhancing environmental information transparency through corporate social responsibility reporting regulation
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 …
between mandatory non‐financial reporting and sustainable business models. For our …
Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter?
G Nicolò, G Zampone, G Sannino… - Journal of Applied …, 2021 - emerald.com
Purpose Recent regulatory changes in Europe have promoted non-financial reporting
practices (eg, Directive, 2014/95/EU) and gender diversity in decision-making positions …
practices (eg, Directive, 2014/95/EU) and gender diversity in decision-making positions …
Do chief sustainability officers and CSR committees influence CSR-related outcomes? A structured literature review based on empirical-quantitative research findings
P Velte, M Stawinoga - Journal of Management Control, 2020 - Springer
Although an increasing amount of empirical research has been linked to the impact of
management control and governance on corporate social responsibility (CSR) issues since …
management control and governance on corporate social responsibility (CSR) issues since …
Gender diversity and SDG disclosure: the mediating role of the sustainability committee
G Zampone, G Nicolò, G Sannino… - Journal of Applied …, 2024 - emerald.com
Purpose The study examines the association between board gender diversity and
Sustainable Development Goal (SDG) disclosure from an international and longitudinal …
Sustainable Development Goal (SDG) disclosure from an international and longitudinal …
[HTML][HTML] 2030 Agenda and sustainable business models in tourism: A bibliometric analysis
Starting in 2015, 169 states launched a series of initiatives aimed at pursuing achievement
of the 2030 Agenda. In particular, one of the main sector interested by 2030 Agenda is …
of the 2030 Agenda. In particular, one of the main sector interested by 2030 Agenda is …